The two-stage structure of Polish sick pay
Polish sickness absence is funded in two stages. For the first part of a sickness period in a calendar year, the employer pays wynagrodzenie chorobowe (sick pay) directly from its own funds, generally for up to 33 days per calendar year for most employees, or up to 14 days per year for employees who have turned 50. After that threshold is reached, responsibility shifts to ZUS, which pays zasiłek chorobowy (sickness benefit) directly, rather than through the employer's payroll.
This split matters operationally because it changes who is financially responsible and, in many cases, who processes the payment. Employers need a system that tracks each employee's cumulative sick days within the calendar year specifically to catch the point where responsibility shifts to ZUS, rather than continuing to pay sick pay from company funds past the statutory limit.
The e-ZLA system and how certificates reach the employer
Medical sick certificates in Poland are issued electronically through the e-ZLA system rather than on paper. When a doctor issues an e-ZLA, it is transmitted automatically to ZUS and, if the employer has registered for electronic access (typically via the PUE/eZUS platform), to the employer as well -- the employee generally does not need to hand over a paper slip.
Employers should confirm their PUE ZUS profile is active and correctly linked to receive these notifications, since a gap here means sick leave might only become visible when the employee or a colleague mentions it, rather than through the formal notification channel. This is a one-time setup task worth completing before the first sickness absence happens, not during it.
Calculating sick pay and the sickness benefit base
Both employer-paid sick pay and ZUS-paid sickness benefit are generally calculated as a percentage of the employee's average sickness-insurance contribution base, most commonly 80%, with specific higher percentages applying in defined circumstances -- for example sickness during pregnancy, which is generally compensated at a higher rate, or absence resulting from an accident at work or occupational disease, which follows separate rules entirely rather than the general sickness framework.
The calculation base itself is derived from the employee's earnings over a preceding reference period, averaged according to statutory rules, and this is one of the more error-prone payroll calculations because it depends on exactly which components of pay are includable in the sickness-insurance base. Payroll staff handling this for the first time should work from an up-to-date calculation guide rather than estimating from memory.
Employer responsibilities during an absence
Beyond paying the correct amount, the employer needs to record the absence correctly in working-time records, adjust any PPK or other contribution calculations that depend on actual pay, and keep the underlying e-ZLA data on file in a way that supports the payroll entry if questioned later. For longer absences crossing the 33/14-day threshold, the employer also needs to notify ZUS appropriately so the benefit payment transition happens without a gap for the employee.
Where an absence looks unusual -- very frequent short absences, a pattern suggesting potential abuse, or a certificate that raises a genuine question -- employers have limited but real options, including requesting ZUS to arrange a control examination of the employee by a ZUS-appointed doctor. This is a formal process with its own rules and should not be improvised informally by the employer.
Special cases that change the standard picture
Pregnancy-related sickness, absence due to a workplace accident or occupational disease, and absence tied to caring for a sick family member (which draws on a related but distinct benefit, opiekuńczy, with its own separate day allowance) all follow rules that diverge from the general 80%/33-14-day framework. Employers should not apply the general calculation to these categories without checking the specific rule that actually governs them.
Employees who have exhausted the maximum period of sickness benefit but remain unable to work may, in some circumstances, become eligible for a separate rehabilitation benefit (świadczenie rehabilitacyjne) administered by ZUS rather than the employer, which is a different process the employer should be aware exists even though it generally sits outside the employer's direct payroll responsibility.
Common mistakes in handling sick leave
The most frequent mistake is losing track of the cumulative 33- or 14-day count and continuing to pay sick pay from company funds past the point where ZUS should take over, which complicates reconciliation later. A second mistake is applying the standard 80% rate to a case that should carry a higher statutory percentage, such as pregnancy-related absence.
A third mistake is inconsistent handling of PUE ZUS notifications -- either the employer's access was never properly configured, or notifications are received but not routed to whoever processes payroll, creating a lag between the certificate being issued and the absence being correctly reflected in pay and records.
Keeping absence management straightforward
A clear internal process -- confirm PUE ZUS access is active, log each absence against the employee's cumulative annual count, apply the correct percentage for the specific absence category, and notify ZUS at the right point -- removes most of the friction from what otherwise feels like a complicated area. Review the cumulative counters at the start of each calendar year, since the 33/14-day allowance resets annually.
If your payroll team is new to Polish sick-leave administration or managing it manually, Auranik's 1 Point Business Service Package (/poland/consulting/business-services) can help organize the process alongside your payroll provider, while unusual cases should be confirmed directly with ZUS or a qualified payroll specialist.
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