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Sick pay in Poland 2026: what you get for days on sick leave

The calculator works out sick pay for days on sick leave (L4) under an employment contract and shows how much less you get than your normal salary.

Checked by Radif Partners · Editorial policy

For days on medical sick leave, known in Poland as L4, an employee on an employment contract receives 80 % of the benefit base in 2026. The base is the average pay for the 12 months before the month you fell ill, minus the employee's pension, disability and sickness contributions, that is minus 13.71 %; each day is worth 1/30 of that amount. On PLN 7,000 gross that gives PLN 161.07 a day, and PLN 1,611 gross for 10 days instead of PLN 2,333. For the first 33 days of illness in a calendar year the employer pays (wynagrodzenie chorobowe); for employees aged 50 and over, only 14 days. After that, ZUS sickness benefit (zasiłek chorobowy) takes over, calculated the same way. No ZUS social contributions are deducted from it, but health contribution and income tax are. During pregnancy and after an accident on the way to or from work the rate is 100 % of the base.

What you get on sick leave

Gross sick pay

PLN 1,611

Per dayPLN 161.07
Normal pay for those daysPLN 2,333
Gross differencePLN 723
Full sick pay calculator →

Ten days of L4 on four salaries

The table assumes the same salary over the last 12 months. "Normal pay for those days" is 1/30 of gross times the number of days, the amount you would have received had you not been ill.

GrossBasePer day10 days of L4Normal pay for those daysGross differenceHealth on the benefit
PLN 4,806PLN 4,147.10PLN 110.59PLN 1,106PLN 1,602PLN 496PLN 99.53
PLN 7,000PLN 6,040.30PLN 161.07PLN 1,611PLN 2,333PLN 723PLN 144.96
PLN 10,000PLN 8,629.00PLN 230.11PLN 2,301PLN 3,333PLN 1,032PLN 207.10
PLN 15,000PLN 12,943.50PLN 345.16PLN 3,452PLN 5,000PLN 1,548PLN 310.64

Your take-home loss is smaller than the "gross difference" column suggests, because pension, disability and sickness contributions are not deducted from sick pay. In practice the benefit equals about 69.03 % of gross pay for the same days (80 % of an amount already reduced by 13.71 %), but free of those contributions.

How the base and daily rate are built

The starting point is the average pay for the 12 full calendar months before the month in which incapacity began. The employee's contributions come off that average: pension 9.76 %, disability 1.5 % and sickness 2.45 %, 13.71 % in total. The result is divided by 30, and the daily rate is multiplied by 80 % and by the number of days on leave.

For full-time work the base cannot be lower than the minimum wage minus 13.71 %, which is PLN 4,147.10. If you received bonuses or variable allowances in recent months, part of them enters the average; the calculator cannot reproduce that, since it works from a single gross figure.

33 days from the employer, then ZUS

The Labour Code splits illness within a calendar year into two stages. For the first 33 days (in total, even across several separate sick notes) the employer pays the benefit as sick pay. For an employee aged 50 or over that period is shortened to 14 days. From the following day, ZUS sickness benefit applies. The rate does not change: the Sickness Benefits Act also provides for 80 % of the base, so on PLN 7,000 gross the full 33 employer days come to PLN 5,315 gross, and each later ZUS day is worth the same PLN 161.07.

On a Polish payslip (pasek wypłaty) sick days usually appear as a separate line, "wynagrodzenie chorobowe" or "zasiłek chorobowy", while base salary for that month is reduced for the days of absence. If the total looks too low, compare the daily rate on the payslip with the calculator: a gap usually comes from bonuses or allowances that entered the average of recent months.

When the rate is 100 % of the base

The 80 % rate has exceptions. A full 100 % of the base applies to incapacity during pregnancy and to incapacity caused by an accident on the way to or from work. In the calculator, choose the number of days and multiply the result by 125 % to get the amount for those cases; on PLN 7,000 gross, 30 days give PLN 6,040 instead of PLN 4,832.

What the sick pay calculator does not cover

The tool works out the benefit under an employment contract for a steady salary. It does not cover people on mandate contracts or the self-employed, whose right to benefit depends on a voluntary sickness contribution, nor cases where you have not yet completed 12 full months with your employer. It shows gross, not net, because tax on the benefit is settled together with the whole payslip for that month. Check net pay for a healthy month in the salary calculator, and read how benefits are funded in the guide to ZUS contributions.

Your sickness contribution

Benefits are funded by the 2.45 % sickness contribution, paid entirely by the employee every month. Check how much it is on your salary.

Your 2026 ZUS contributions

Employee ZUS per month

PLN 1,097

PensionPLN 781
DisabilityPLN 120
SicknessPLN 196
Employer ZUS and fundsPLN 1,638
Full salary calculator →

Frequently asked questions

I am 52. From which day of sick leave does ZUS pay me instead of my employer?

An employee aged 50 or over receives employer-paid sick pay for only 14 days of illness in a calendar year, not 33. From the next day ZUS sickness benefit (zasiłek chorobowy) applies. It is calculated the same way, at 80 % of the base, so usually only the payer changes, not the amount. The day count resets with each new calendar year.

Are ZUS contributions deducted from sick pay in Poland?

Pension, disability and sickness contributions are not deducted from sick pay or sickness benefit, but the 9 % health contribution and the income tax advance are. That is why your net pay falls by less than your gross. On PLN 7,000 and 10 days off sick, the benefit is PLN 1,611 gross and the health contribution on it PLN 144.96.

I am pregnant and on sick leave. How much will I get?

Sick leave during pregnancy is paid at 100 % of the base instead of 80 % (article 92 of the Labour Code, then the Sickness Benefits Act). With an average salary of PLN 7,000 gross, 30 days off come to PLN 6,040 gross instead of PLN 4,832. The base is the same: the 12-month average minus 13.71 % of employee contributions.

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Sources

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Rates 2026, last updated