Rate
80%
of the benefit base
Employer pays
33 days
14 if you are over 50
ZUS pays
from day 34
up to 182 days in total
100% rate
3 cases
pregnancy, commute accident, donors
Rules checked against ZUS guidance in September 2026. Net figures on this page are PayMetric Labs' own modeled estimates, labelled where they appear.
Start from your normal net pay
The UoP side of this calculator gives your usual monthly take-home, the figure L4 pay is measured against.
How L4 sick pay is calculated in Poland
Payroll works through four steps. Here they are for someone on a steady 8,000 zł gross a month under an umowa o pracę.
- Average the last 12 months. Payroll takes your average gross pay from the 12 calendar months before the month you fell ill. Regular bonuses count. If you have worked less than 12 months, it uses the full months you have.
- Remove 13.71%. That is the employee share of pension, disability and sickness contributions. 8,000 zł becomes a base of 6,903 zł.
- Apply 80%. 6,903 zł × 80% = 5,523 zł for a full month, or 184 zł for each day (1/30 of the monthly amount).
- Deduct tax, and health contribution in the employer phase. No social contributions are taken from sick pay, which is why step 2 exists. PIT is always due. The 9% health contribution applies only while your employer is paying.
If your salary went up recently, the average drags behind it. A raise in August barely moves an L4 base for September. That lag is the most common reason people think their sick pay is wrong.
How much you take home on L4: three salary levels
A full month of sick leave, compared with a normal month. The first row is the 2026 minimum wage of 4,806 zł. PayMetric Labs' own modeled estimate, using our UoP engine for normal net pay.
| Gross salary | Normal net | L4 gross (80%) | Net, employer pays | Net, ZUS pays |
|---|---|---|---|---|
| 4,806 zł | 3,606 zł | 3,318 zł | 2,951 zł (82%) | 3,220 zł (89%) |
| 8,000 zł | 5,784 zł | 5,523 zł | 4,693 zł (81%) | 5,160 zł (89%) |
| 12,000 zł | 8,489 zł | 8,284 zł | 6,874 zł (81%) | 7,590 zł (89%) |
Assumes the same salary for the previous 12 months, PIT-2 filed with your employer, standard work costs, no PPK and income below the 120,000 zł tax threshold.
Why your net L4 pay rises after day 33
It surprises almost everyone. On a long absence, the second payslip is bigger than the first even though the rate is still 80%.
The reason is the payer. Employer sick pay counts as employment income, so it carries the 9% health contribution (składka zdrowotna) plus PIT. The ZUS allowance is a social-insurance benefit, and no health contribution is taken from it. It also loses the 250 zł monthly work costs, so the PIT is slightly higher, but the net effect is still positive. At 8,000 zł gross the gap is about 467 zł a month (modeled).
What a week off with flu costs you
Most L4s are short. For seven sick days inside an otherwise normal month, your salary drops by 7/30 and the employer pays 80% of the base for those days. Modeled against a normal month:
- 4,806 zł gross: about 152 zł less take-home that month.
- 8,000 zł gross: about 255 zł less take-home that month.
- 12,000 zł gross: about 361 zł less take-home that month.
So a week of flu costs you about 4% of that month's net pay. Most people can absorb that, but it adds up if you take several short L4s in a year.
Who pays, and for how long
| Situation | Employer pays | ZUS pays |
|---|---|---|
| Employee under 50 (or turning 50 this year) | Days 1 to 33 in the calendar year | Day 34 onward |
| Employee who turned 50 in an earlier year | Days 1 to 14 | Day 15 onward |
| Umowa zlecenie with voluntary sickness insurance | No employer phase | From day 1, after a 90-day waiting period |
| B2B (JDG) with voluntary sickness insurance | No employer phase | From day 1, after a 90-day waiting period |
A few rules frame the whole picture. An employee under a contract of employment has a 30-day waiting period after insurance starts, so an L4 in your first month is unpaid unless an exemption applies (for example, a graduate who starts work within 90 days of finishing school or university). The allowance runs for up to 182 days, or 270 days for tuberculosis or illness during pregnancy. 100% replaces 80% if the illness is during pregnancy, follows an accident on the way to or from work, or comes from tests or procedures to donate organs, tissue or cells.
Hiring on B2B? A contractor who skips voluntary sickness insurance gets nothing from ZUS when ill. That is a real cost to price into a B2B rate. See how the gap plays out by seniority in our UoP vs B2B comparison.
Working while on L4: what changed on 13 April 2026
The amended rules came into force on 13 April 2026 (ZUS announcement). They define "paid work" as any income-earning activity, whatever the contract. They also define activity that works against the purpose of the leave: anything that slows recovery or stretches out treatment.
Two things matter in practice:
- Two jobs. You can keep working at one employer while on sick leave from another, if that work doesn't get in the way of treatment. Think of a desk job alongside a physical one after a knee injury.
- Losing the benefit. Doing other paid work, or acting against the purpose of the leave, can still cost you the benefit for the entire sick note, not just the day you were caught. A one-off, unavoidable task (signing a document that would otherwise cause serious harm) is carved out.
From 1 January 2027, a doctor will be able to issue the certificate for just one of your jobs, at your request, if you can still do the other.
L4 checklist
- Tell your employer you are absent, and why, no later than the second day of absence. The e-ZLA reaches them through PUE ZUS automatically, but the notification is still your job.
- Check the certificate code. "1" means you must stay in bed, "2" means you may walk. Controllers will check you against it.
- If you changed employers this year, expect to be asked how many sick days you already used. They count toward the 33.
- Give the address where you will actually recover. If a controller can't find you there, you will have to explain why, and the benefit can be withheld.
- If you are over 50, note which year your 14-day limit starts and plan any elective surgery with that in mind.
Poland sick pay: frequently asked questions
How much is sick pay (L4) in Poland in 2026?
Usually 80% of your benefit base, which is your average gross pay over the last 12 months minus 13.71% employee social contributions. On a steady 8,000 zł gross salary that base is 6,903 zł, so a full month of L4 is 5,523 zł before tax. PayMetric Labs' own modeled estimate puts it at about 4,693 zł net while your employer pays and 5,160 zł net once ZUS takes over.
Who pays sick leave in Poland, the employer or ZUS?
Your employer pays wynagrodzenie chorobowe for the first 33 days of sickness in a calendar year. From day 34, you get zasiłek chorobowy, funded by ZUS. If you turned 50 in an earlier year, the employer period is 14 days and ZUS funding starts on day 15. Employers with more than 20 insured people pay the ZUS allowance themselves as the payer, but the money is still ZUS's.
Why did my net L4 pay go up after day 33?
Because the ZUS sickness allowance carries no 9% health contribution, while employer sick pay does. The gross amount is the same 80%, but the deduction list gets shorter. The allowance also loses the 250 zł monthly work costs, so a little more PIT is due, but that is far smaller than the health contribution that disappears.
Why does my L4 payslip look wrong?
Three common reasons. The benefit uses your 12-month average, so a recent pay rise is only partly reflected. The base is cut by 13.71% before the 80% applies, so you get roughly 69% of gross, not 80%. And your salary for the month is reduced by 1/30 for each sick day, even in a 31-day or 28-day month. If the figures still don't reconcile, ask payroll for the base calculation, which they must be able to show you.
Do separate sick notes reset the 33-day count?
No. The 33 days (or 14 days) are a calendar-year total. Separate L4 periods add up, and days you were sick at a previous employer in the same year also count, which is why a new employer may ask for your sick-day history (świadectwo pracy shows it).
When does the 14-day rule start for employees over 50?
From the calendar year after the year you turn 50. In the year of your 50th birthday, you still get up to 33 employer-paid days.
Can I work for my second employer while on L4 from the first?
Since 13 April 2026, yes, in some cases. The amended rules let you keep working in one job while on sick leave from another, as long as that work does not hinder recovery. Any other paid work during L4, and any activity that works against the purpose of the leave, can cost you the benefit for the whole period of that sick note.
Do umowa zlecenie workers and B2B contractors get L4 pay?
Only if they pay voluntary sickness insurance. For zlecenie workers and the self-employed it is optional, and there is a 90-day waiting period (30 days for mandatory insurance under a contract of employment). B2B contractors get the ZUS allowance from day 1 of the illness if they qualify, with no employer-paid phase.
Methodology and limits
Statutory rules come from ZUS's sick pay and sickness allowance guide and its 13 April 2026 changes notice, checked in September 2026. Normal net pay uses PayMetric Labs' UoP engine (2026 rates: 13.71% employee social contributions, 9% health contribution, 12% and 32% PIT, 250 zł monthly work costs, 300 zł monthly tax reduction).
The examples do not cover PPK, bonuses that vary month to month, part-time contracts, the 32% band or collective agreements that pay above 80%. Your payroll's rounding can move the result by a few złoty. This is general information, not payroll or legal advice.
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