Sick leave in Poland and Germany – employer obligations and employee rights

Sick leave in Poland and Germany serves a similar purpose: it confirms that an employee is temporarily unable to work due to illness and triggers specific obligations for the employee, the employer and the relevant social insurance or health insurance institutions. However, the two systems differ in several important areas: the period financed by the employer, the circulation of medical certificates, the rules for paying benefits and the practical organisation of HR and payroll processes.

For companies operating in both Poland and Germany, as well as for employers managing cross-border employees, understanding these differences is essential. Incorrect classification of absence, delayed reporting or inaccurate payroll calculations may lead to employee disputes, payroll corrections and compliance risks.

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What is L4 in Poland and what is sick leave in Germany?

In Poland, the term L4 is still commonly used to describe a medical sick leave certificate, even though the traditional paper form has been replaced by the Electronic Medical Certificate (e-ZLA). The e-ZLA confirms that an employee is temporarily unable to work. In the Polish system, the e-ZLA is transmitted electronically to the Social Insurance Institution (ZUS) and to the contribution payer’s profile. As a result, in a standard employment situation, the employee does not usually need to deliver a paper certificate to the employer. However, the employee must still inform the employer about the absence, generally no later than on the second day of absence.

In Germany, the equivalent of the Polish L4 is the Arbeitsunfähigkeitsbescheinigung, meaning a certificate of incapacity for work. For employees covered by statutory health insurance, Germany uses the electronic certificate of incapacity for work (eAU). The doctor sends the certificate to the health insurance fund, and the employer may retrieve the relevant data electronically from the fund.

From the employer’s perspective, the key point is that in both Poland and Germany, the electronic certificate does not replace the employee’s organisational duty to notify the company about the absence. Digital document circulation simplifies administration, but it does not eliminate communication between the employee and the employer.

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Key differences between sick leave in Poland and Germany

Area	Poland	Germany
Document	Electronic Medical Certificate (e-ZLA), commonly called L4	Electronic certificate of incapacity for work (eAU)
Employer-financed period	Generally up to 33 days in a calendar year, or 14 days for employees over 50	Generally up to 6 weeks for the same illness, subject to the required period of employment
Benefit after employer-financed period	Sickness benefit from sickness insurance	Krankengeld paid by the statutory health insurance fund
Document circulation	The e-ZLA is sent electronically to the Social Insurance Institution (ZUS) and the contribution payer’s profile	eAU data is available digitally to authorised parties, including the employer and health insurance fund
Employee obligation	Inform the employer about absence; usually no obligation to submit a paper certificate	Inform the employer without undue delay about the illness and expected absence period
Payroll relevance	Monitoring the 33/14-day sick pay limit and transition to sickness benefit	Monitoring the 6-week continued remuneration period

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Sick leave (L4) in Poland – employee obligations

Under Polish employment practice, the employee should first inform the employer about the reason for absence and its expected duration. If a doctor issues an e-ZLA, the employee does not normally need to provide a paper sick leave certificate, because the document is transferred electronically through the Social Insurance Institution (ZUS) system.

This information obligation is separate from the circulation of the medical certificate.

For the employer, this has practical importance. Even if the e-ZLA is visible in the system, the company still needs to plan replacements, adjust work schedules, ensure business continuity and record the absence correctly in the HR and payroll system.

The employee should also use the sick leave in accordance with its purpose. This means avoiding activities that contradict the purpose of the medical leave, especially paid work that could breach the rules for receiving sickness-related benefits.

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Sick leave (L4) in Poland – employer obligations

For employers in Poland, the key responsibilities are:

• correct recording of absence,
• calculation of sick pay or sickness benefit,
• handling the required documentation and data for the Social Insurance Institution (ZUS).

The employer finances sick pay for incapacity for work lasting, in total, up to 33 days in a calendar year. For employees who are over 50, this period is reduced to 14 days, with the shorter limit applying from the calendar year following the year in which the employee turns 50.

After this limit is exceeded, the employee becomes entitled to sickness benefit financed from the Social Insurance Fund.

In practice, HR and payroll teams in Poland should monitor:

• the number of sick leave days used in the calendar year,
• the employee’s age and the application of the 14-day limit,
• continuity and breaks between sick leave periods,
• correct classification of the absence,
• the benefit calculation base,
• timely submission of data and documents required by the Social Insurance Institution (ZUS).

For international companies, internal process alignment is particularly important. A foreign head office may expect one unified absence reporting model, while Polish regulations require a specific approach to sick pay and sickness benefit calculations.

For this reason, companies employing staff in Poland often benefit from professional support in payroll Poland especially if they do not have an internal team familiar with Polish labour law and social insurance rules.

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Sick pay and sickness benefit in Poland

The Polish system distinguishes between:

• sick pay financed by the employer, and
• sickness benefit paid after the statutory employer-financed limit has been exceeded.

A typical process in Poland looks as follows:

1. The employee becomes ill.
2. The doctor issues an Electronic Medical Certificate (e-ZLA).
3. The employee informs the employer about the absence.
4. The employer pays sick pay up to the 33-day or 14-day limit.
5. After the limit is exceeded, the employee becomes entitled to sickness benefit.

For business owners, it is important to understand that the 33-day or 14-day limit applies to the calendar year and includes separate periods of illness. It is not a limit assigned to one individual sick leave certificate.

If an employee is ill several times during the year, these periods must be added together.

This is one of the areas where payroll errors often occur. Incorrect benefit calculation may result from miscounting days, failing to include previous sickness periods or applying the wrong calculation base.

Companies employing larger teams should implement a clear sick leave monitoring procedure and periodically verify payroll accuracy.

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Sick leave in Germany – employee obligations

In Germany, an employee who is unable to work due to illness must inform the employer without undue delay about the illness and its expected duration. This is an organisational obligation and applies regardless of the electronic certificate system.

The electronic certificate of incapacity for work (eAU) makes it easier to confirm the employee’s incapacity for work, but it does not allow the employee to skip direct communication with the employer. The company needs to know that the employee will not be at work in order to manage operations properly.

In practice, German internal procedures often specify in detail:

• whom the employee must notify,
• in what form the notification should be made,
• by what time the information must be provided,
• when a medical certificate is required,
• how the employee should report an extension of absence.

For Polish entrepreneurs operating in Germany, it is important not to automatically transfer Polish procedures into German employment relationships. Similar electronic systems do not mean identical legal and payroll obligations.

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Sick leave in Germany – employer obligations

In Germany, the general rule is continued payment of remuneration by the employer for up to 6 weeks in the event of incapacity for work due to illness. This right generally applies after 4 weeks of uninterrupted employment.

After this period, if the employee remains unable to work and is covered by statutory health insurance, sickness benefit is paid by the health insurance fund.

For employers, this means that it is necessary to monitor not only the starting date of the illness, but also whether subsequent periods of incapacity relate to the same illness. In such cases, continuity, recurrence and the rules for restarting the 6-week period may become relevant.

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Krankengeld in Germany – what employers should know

Krankengeld is the sickness benefit paid by a statutory health insurance fund after the employer’s continued remuneration period ends. The amount of Krankengeld depends on the employee’s regular income and is subject to statutory limits. As a general rule, it amounts to 70% of gross remuneration, but not more than 90% of net remuneration.

For the same illness, an employee covered by statutory health insurance may receive Krankengeld for a maximum of 78 weeks within a three-year period, with the employer-financed continued remuneration period included in this limit.

From the employer’s perspective, the transition from company-financed remuneration to a health insurance fund benefit requires correct information flow. Reporting errors or unclear dates may create inconsistencies between payroll records, HR documentation and the employee’s benefit entitlements.

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Poland and Germany – practical differences for employers

The biggest practical difference is the length of the employer-financed period.

In Poland, the limit is generally 33 days in a calendar year, or 14 days for employees over 50. In Germany, the employer generally continues remuneration for up to 6 weeks in the case of the same illness.

The second difference concerns the method of counting periods. In Poland, the annual sick pay limit is crucial. In Germany, it is particularly important to determine whether the incapacity for work relates to the same illness and how long the specific sickness case continues.

The third difference concerns the institution paying the benefit after the employer-financed period. In Poland, the Social Insurance Institution (ZUS) and sickness insurance play the central role. In Germany, for employees covered by statutory health insurance, Krankengeld is paid by the health insurance fund.

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The role of electronic certificates: e-ZLA and eAU

Both Poland and Germany have developed electronic sick leave systems. In Poland, the Electronic Medical Certificate (e-ZLA) is transmitted to the Social Insurance Institution (ZUS) and to the contribution payer’s profile. The employee does not normally need to provide a paper certificate to the employer.

In Germany, eAU data may be retrieved digitally by authorised parties, including the employer and the health insurance fund.

However, this does not mean that the company’s process is fully automated. Employers should still have procedures covering:

• employee notification of sickness,
• verification of data in the system,
• absence recording,
• payroll or benefit calculation,
• monitoring of statutory limits,
• archiving of HR data,
• communication with public or insurance institutions.

Electronic document circulation reduces the risk of losing a certificate, but it does not eliminate payroll risk. HR and payroll systems should therefore be updated regularly, and payroll staff should understand the current local rules.

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Cross-border employees and international companies

Particular attention is required where a company operates in both Poland and Germany, employs staff from different countries or seconds employees abroad.

In these cases, general knowledge of sick leave rules is not enough. The employer must analyse the specific employment relationship, place of work, applicable social insurance system and internal procedures.

The company should determine in particular:

• which country’s legislation applies to the employee,
• where social security contributions are paid,
• which entity pays the sickness benefit,
• which documents are required locally,
• how absence should be reported in group systems,
• whether internal procedures comply with the law of the country of employment.

In international practice, a common problem is the mismatch between group HR policies and local regulations. The head office may expect a unified sickness absence process, while Polish and German rules require different solutions.

In such cases, support from HR, payroll Poland and employment law specialists can help reduce compliance risk.

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Common employer mistakes

The most common employer mistakes include:

• treating the electronic certificate as a full replacement for the absence notification procedure,
• incorrectly counting the sick pay limit in Poland,
• automatically applying Polish rules to employees working in Germany,
• failing to provide clear sickness reporting instructions to employees,
• overlooking the employee’s age when applying the Polish 14-day limit,
• incorrectly classifying subsequent periods of illness,
• failing to control the transition from employer-financed remuneration to benefits paid by an insurance institution,
• creating inconsistencies between HR records, payroll and head office reporting.

These errors may lead not only to payroll corrections, but also to employee disputes and additional administrative workload.

In international companies, the risk is higher because HR processes are often split between the local HR team, external payroll provider and group headquarters.

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How to prepare a company sick leave procedure

A well-prepared sick leave procedure should be clear for employees and practical for HR teams. It does not need to be overly complex, but it should set out the key rules.

For a company operating in Poland, the procedure should define:

• how and when sickness absence must be reported,
• who or which department receives the notification,
• how e-ZLA certificates are monitored,
• how extensions of sick leave are communicated,
• how absence is recorded,
• who is responsible for calculating sick pay and sickness benefit.

For a company operating in Germany, the procedure should additionally cover:

• the obligation to report incapacity for work without undue delay,
• the rules for using eAU,
• when a medical certificate is required,
• monitoring of the 6-week continued remuneration period,
• communication with the health insurance fund,
• rules for handling long-term illness.

International companies should also ensure language consistency. Procedures should be available in the local language and in a language understood by the head office or management team. This helps avoid business decisions based on an incomplete understanding of local obligations.

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The role of HR and payroll outsourcing

Handling sick leave requires up-to-date legal knowledge, well-organised data and a reliable payroll system.

In smaller companies, these tasks are often handled by one person. In larger organisations, responsibility may be divided between HR, payroll, accounting and external advisors. In both cases, process accuracy is essential.

HR and payroll outsourcing can reduce the risk of errors, especially where a company employs people in Poland but is owned or managed by a foreign entity. A professional partner can support the employer with salary calculations, benefit calculations, HR documentation, communication with the Social Insurance Institution (ZUS) and alignment of processes with Polish regulations.

The scope of such services may include payroll calculations, benefit administration, employment law support and ZUS documentation handling.

For companies seeking to reduce administrative costs and the risk of incorrect filings, HR and payroll Poland outsourcing may be an effective solution. This is particularly relevant for organisations without a large local HR team or for businesses operating in several jurisdictions at the same time.

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Sick leave in Poland and Germany is based on a similar principle: an employee unable to work due to illness should have their absence confirmed and should be entitled to a defined benefit. However, the differences between the two systems are significant for employers.

In Poland, the key issue is the 33-day or 14-day sick pay limit financed by the employer, followed by the transition to sickness benefit. In Germany, the main rule is the employer’s continued payment of remuneration for up to 6 weeks, after which the health insurance fund generally takes over the benefit payment.

In both countries, electronic sick leave certificates simplify document circulation, but they do not eliminate the need for proper communication, absence recording and payroll calculation.

For companies operating across borders, local compliance is the priority. Employers should implement clear sickness reporting procedures, calculate benefit periods correctly and ensure consistency between HR documentation and payroll records. Where uncertainty arises, support from HR and payroll specialists can help reduce errors and ensure that employees are handled correctly under the rules applicable in the relevant country.

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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.

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