Sick leave (L4) changes in Poland 2026 – what employers need to know

The sick leave (L4) changes in Poland in 2026 introduce clearer rules for (1) how medical certificates are verified and (2) what an insured person can and cannot do while on sick leave without risking the loss of sickness benefit. For employers and HR/payroll teams, this matters for two practical reasons: documentation standards will be scrutinised more closely, and it will be easier to assess whether specific behaviour during sick leave may trigger benefit consequences.

The reform also has an organisational impact. It expands and structures inspection powers and updates the medical adjudication framework within the Social Insurance Institution (ZUS). As a result, companies operating in Poland should review absence-management procedures, internal communication with employees on leave, and how the organisation responds to inspection activities.

---

Key implementation dates: how to plan internal actions

The amendment rolls out in stages. For employers, three milestones are the most relevant:

27 January 2026: stricter rules for verifying medical certification and issuance

From this date, regulations organise the rules on verifying whether temporary incapacity to work (or the need to care for a sick family member) has been properly certified and whether certificates have been issued correctly.

13 April 2026: statutory definitions + updated rules for checking how sick leave is used

This stage is the most important for everyday HR/payroll practice. It introduces statutory definitions of gainful work and activity inconsistent with the purpose of sick leave, and it sets out inspection powers more precisely.

1 January 2027: changes to electronic sick leave certificates (e-ZLA) for multiple insurance titles and reform of ZUS medical adjudication

This stage affects people with multiple insurance titles (e.g., more than one job/contract) and the standards of ZUS medical adjudication proceedings.

---

Changes effective from 27 January 2026: verifying certification and the issuance of L4/e-ZLA

Inspections also cover leave for caring for a sick family member

Polish rules explicitly confirm that correctness-of-certification checks also apply to leave issued due to care for a sick family member. For employers, this means absence handling should be consistent across both regular sickness absence and care-related absence.

ZUS can request explanations and information from the insured person

ZUS may request explanations and information necessary during the review of a medical certificate. In practice, it helps to define a clear internal path:

• who receives information from the employee,
• who handles documents and evidence,
• how internal arrangements are documented.

Clarified actions in case of irregularities

The amendment structures what ZUS can do if irregularities are found in the issuance process and updates the procedure for reviewing measures related to withdrawing a doctor’s authorisation to issue certificates.

Employer takeaway: from 27 January 2026, the quality of information flow and documentation discipline becomes even more important. Even if the employer is not a party to proceedings about the certificate’s correctness, inconsistent HR/payroll data and messy communication increase the risk of settlement errors and employee disputes.

---

Changes effective from 13 April 2026: definitions and checks on how sick leave is used

Sickness benefit can still be lost in two cases — but the rules are more precise

The core rule remains based on two grounds:

• performing gainful work during certified incapacity, or
• undertaking activity inconsistent with the purpose of sick leave.

What changes is the precision: statutory definitions are introduced to reduce interpretation disputes.

Definition of “gainful work”: broad scope + a meaningful exception

Under the new Polish provisions, “gainful work” covers profit-oriented activities regardless of the legal basis (employment contract, civil law contract, business activity, etc.). There is an exception for incidental actions required by essential circumstances.

A key point for employers: an “essential circumstance” cannot result from an employer’s instruction. Operationally, this means managers should limit contact with employees on sick leave to strictly organisational matters unrelated to performing work — and avoid assigning any tasks.

Activity inconsistent with the purpose of sick leave: impact on treatment and recovery

Activity inconsistent with the purpose of sick leave means actions that hinder or prolong treatment or recovery. At the same time, the category excludes:

• ordinary day-to-day activities, and
• incidental actions required by essential circumstances.

For the company, the goal is not to communicate generic “don’ts”, but clear principles: during sick leave, the employee should focus on recovery, and the organisation should minimise situations where the employee feels pressured to do something for work.

Sick leave usage checks: who can inspect and what powers they have

Checks on the correct use of sick leave in Poland may be carried out by ZUS and by contribution payers entitled to pay benefits. They can cover:

• sickness-related leave, and
• leave for caring for a sick family member,

and may also apply after the sickness insurance title has ended.

From 13 April 2026, the explicitly listed powers become particularly relevant, including:

• verifying the identity of the inspected person,
• entering the place where the inspection is carried out,
• obtaining information from the inspected person, the contribution payer, and the treating doctor.

Employer takeaway: prepare an internal inspection-handling procedure, including standards for sharing information and document flow between HR and payroll. This reduces the risk of ambiguous responses and avoidable escalations.

---

Changes from 1 January 2027: multiple insurance titles, e-ZLA and ZUS medical adjudication

Sick leave with multiple insurance titles: changes to e-ZLA issuance rules

Until the end of 2026, as a rule, incapacity due to illness applies to each sickness insurance title and requires a separate sick leave for each title. From 1 January 2027, a doctor — at the insured person’s request — will not have to issue sick leave for a specific title if work under that title is possible due to the nature of that work.

In practice, this may apply when an illness prevents one type of work but does not exclude other work of a different nature.

The insured person’s information duty towards the contribution payer

In this model, the insured person must inform the benefit-paying contribution payer about the period for which sick leave was issued under another title. For employers, this means defining how such information is collected and documented in the HR/payroll process.

ZUS medical adjudication reform: procedure standards and organisation

From 1 January 2027, the reform also introduces more uniform rules on how medical opinions are issued for social insurance benefits and other tasks performed by ZUS. The changes include, among others, organisation of adjudication, allowing remote examinations in specific situations, further digitisation of documentation flow, and procedural timelines.

For companies, the impact is indirect: the changes may affect the pace and communication patterns in benefit-related cases that require ZUS medical adjudication.

---

How to prepare your organisation: practical steps for HR, payroll and managers

1) Update rules for contacting employees during sick leave

Internal standards should minimise situations where an employee performs anything that could be seen as gainful work during sick leave. In particular, managers should not assign tasks. If exceptional contact is allowed, it should be clearly defined, documented, and kept to an absolute minimum.

2) Clarify document flow and responsibilities

Where HR and payroll are separate, define responsibilities in writing:

• who records the sick leave,
• who settles benefits,
• who contacts the employee on formal matters,
• who handles correspondence during inspections.

3) Create an inspection-ready procedure

It is useful to appoint:

• a person responsible for contact with inspectors,
• a standard for verifying what information can be shared,
• rules for archiving correspondence and documents.

4) Train managers

Employer risk often arises at the intersection of operational management and absence. Managers should understand the consequences of assigning tasks to someone on sick leave and the organisation’s internal rules.

5) Consider external support for HR & payroll operations

If you deal with complex cases (multi-employment, hybrid work, frequent absences, complicated benefit settlements), external support helps keep processes consistent, timely and compliant. In this area, getsix® can support you with HR & payroll services in Poland.

---

FAQs employers commonly ask

1. Can an employee do day-to-day activities outside their place of stay?

Polish rules indicate that ordinary day-to-day activities are not treated as inconsistent with the purpose of sick leave, as long as they do not hinder treatment or recovery. In practice, the assessment should reflect the person’s health condition and medical recommendations.

2. Is a one-off formal action related to business or work allowed?

The amendment provides an exclusion for incidental actions taken due to essential circumstances. From an employer perspective, the key is not to initiate such actions via an instruction and not to create a repeatable pattern of professional activity during sick leave.

3. Can someone work for one entity if sick leave relates to another insurance title?

From 1 January 2027, it will be possible — at the insured person’s request — for sick leave not to cover a given title if work is possible due to the nature of that work. In such cases, the insured person must meet information duties towards the benefit-paying contribution payer.

---

Summary: what matters most for employers

• The sick leave (L4) changes in Poland in 2026 structure checks of certification/issuance and strengthen the framework for inspections of how sick leave is used.
• From 13 April 2026, the statutory definitions of gainful work and activity inconsistent with the purpose of sick leave — and the clearly described inspection powers — become central for HR/payroll practice.
• From 1 January 2027, companies should be ready for multi-employment scenarios and information duties related to sick leave issued under another insurance title.

If your organisation wants to reduce dispute risk and improve absence handling, treat these changes as an HR/payroll process project: update policies, train managers, organise document flows, and standardise how you respond to inspection activities.

---

Legal basis:

• Act of 18 December 2025 amending the Act on the Social Insurance System and certain other acts (Journal of Laws 2026, item 26).

---

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

Contact us »

***