🤒 ZUS

Sick leave and sickness benefit (e-ZLA)

Sick notes are issued only electronically — the doctor sends the e-ZLA straight to ZUS, and the system shares it with your employer; you don't need to deliver anything. For the first 33 days of illness in a calendar year (14 days if you're over 50) the employer pays sick pay, and from day 34 (15) ZUS takes over with the sickness benefit. The standard rate is 80% of the basis — your average pay over 12 months minus 13.71% contributions; in pregnancy, after a commuting accident or for donors — 100%. In 2026 the minimum daily rate for full-time employees is 110.61 zł gross.

Service passportUpdated: 30.07.2026.

Cost

Benefit: 80% of the basis (100% e.g. in pregnancy)

Duration

Paid within 30 days of the paperwork

Deadline

Up to 182 days (pregnancy, TB — 270)

Where

Automatic via e-ZLA · PUE/eZUS

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✓ Information verified: 2026-07-30 Report an error

Who this applies to

Everyone covered by sickness insurance: it's mandatory for employees, voluntary for entrepreneurs and civil-contract workers. You gain the right to benefits after a waiting period: 30 days of continuous insurance for employees, 90 days for voluntary coverage. No waiting period applies to workplace accidents or if you have at least 10 years of prior insurance. Note for entrepreneurs: during the start relief you pay no social contributions, so no sickness benefit is due.

Step by step

Get an e-ZLA from a doctor

The doctor — including via teleconsultation — issues an electronic sick note that goes straight to ZUS and your employer's profile. You'll see your document in your PUE/eZUS account; a paper printout is only needed if your employer has no payer profile.

Check who pays the benefit

The first 33 days per year (14 days for those 50+) are employer-paid sick pay. After that ZUS funds the benefit — your employer pays it out if they insure at least 20 people; in smaller firms ZUS pays directly.

Sort the paperwork when ZUS pays

When ZUS pays the benefit, your employer submits the Z-3 certificate (Z-3a for contract principals; entrepreneurs file Z-3b). ZUS has 30 days to pay once the paperwork is complete; track the case in eZUS.

Common mistakes

Working or travelling on sick leave — ZUS and employers audit sick notes, and abuse means losing the benefit for the whole period.

Entrepreneurs forget the voluntary sickness contribution must be paid on time — without it there's no benefit.

A break in sick notes of even one working day resets the count and can shift payment back to the employer.

Frequently asked questions

How long can I receive the sickness benefit?

The benefit period is capped at 182 days, or 270 days for incapacity during pregnancy or due to tuberculosis. Once it's used up you can apply for the rehabilitation benefit if further treatment promises a return to work.

What is the 80% calculated from?

From your average pay over the 12 months before the illness, reduced by 13.71% in contributions. For full-time work the basis can't be below the minimum — in 2026 that means at least 110.61 zł gross per day at the 80% rate.

Official sources

Verified against official sources · 30.07.2026.