Sick leave and maternity benefit documentation in Poland – employer obligations

From 24 October 2026, new rules apply to sickness and maternity benefit documentation in Poland. Employers must review the information submitted to the Social Insurance Institution (ZUS), including employment, remuneration and previous incapacity-for-work records. The regulation also addresses maternity benefits, foreign medical certificates and electronic documentation changes effective from 10 October 2027.

---

What changes to benefit documentation took effect in October 2026?

The Regulation of the Minister of Family, Labour and Social Policy of 27 September 2026 (Journal of Laws, item 1316) replaces the rules of 8 December 2015.

The documentation requirements cover:

• Sickness and maternity benefits;
• Rehabilitation benefits and care allowances;
• Compensatory allowances;
• Benefits payable at the maternity benefit rate.

Most provisions took effect on 24 October 2026. Section 39, concerning electronic medical certificates, takes effect on 10 October 2027.

---

What documents must employers submit to ZUS?

Under Section 3 and Annex 2, the contribution payer’s certificate for an employee must include:

• Employer and insured person identification details;
• Employment periods, working hours and changes;
• Previous incapacity-for-work periods and benefits paid;
• Remuneration components used to calculate the benefit assessment base;
• Leave periods and other circumstances affecting entitlement;
• Information on employment abroad or temporary agency work.

Annex 3 specifies requirements for certain insured persons who are not employees.

Where ZUS takes over sickness benefit payments, Section 6 requires the employer to submit a certificate including the identifier of the medical certificate used for earlier payments.

---

What documentation is required for maternity benefits?

The regulation covers maternity, parental, paternity and supplementary maternity leave.

Depending on the circumstances, documents may include parental declarations, proof of birth, employer leave certificates and information about benefits received by the other parent.

Where ZUS pays maternity benefit, the insured person generally does not need to provide an abridged birth certificate. ZUS obtains it from the civil registry.

If this is impossible, ZUS requests the document and allows at least 14 days from receipt of the request. Failure to comply results in a decision refusing to initiate proceedings.

Following a stillbirth, where no birth certificate was issued, an authorised doctor or midwife may provide a certificate based on medical records.

---

Do foreign medical certificates require Polish translation?

Foreign certificates must identify the healthcare institution or doctor, issue date, signature and incapacity-for-work period.

Translation is not required for certificates issued in EU countries, EFTA countries covered by the EEA Agreement, Switzerland, the UK and countries covered by relevant social security agreements with Poland, provided they are issued in the country’s official language.

The regulation also permits specified electronic authentication methods.

---

What changes from 10 October 2027?

Section 39 will allow certain medical certificates to be issued through ZUS’s free electronic system instead of paper forms.

ZUS must make these documents available through contribution payers’ online profiles no later than the day after receipt.

---

What should HR and payroll teams review?

Employers should verify the completeness of contribution payer certificates, maternity benefit documentation, foreign medical certificates and information submitted when ZUS assumes payment responsibility.

Companies using outsourced payroll services should also clarify which information the employer prepares and which details the external provider verifies.

Legal basis: Regulation of the Minister of Family, Labour and Social Policy of 27 September 2026, Journal of Laws of 2026, item 1316.

---

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 »

***