Sick pay for foreign workers: 33 days, then ZUS

On an employment contract (umowa o pracę), the employer pays for the first 33 days of illness in a calendar year, and from day 34 sickness benefit (zasiłek chorobowy) is paid by ZUS (Social Insurance Institution). Sick pay for a foreign worker is calculated the same way as for a Polish citizen. On a contract of mandate (umowa zlecenia), money for sick leave is due only if the contractor joined voluntary sickness insurance.

How many days of illness does the employer pay, and from when does ZUS take over

On an employment contract, sickness benefit has two stages. The threshold depends on the employee's age and is counted jointly for all sick leaves in a given calendar year.

The ZUS benefit is financed from the Social Insurance Fund. The same rule applies to isolation due to an infectious disease.

What percentage of pay you get while on sick leave

Sick pay and sickness benefit generally amount to 80% of the assessment base. 100% of the base is due, among other cases, when the incapacity for work:

• falls during pregnancy,
• resulted from an accident on the way to or from work,
• results from undergoing medical examinations required of candidates for cell, tissue or organ donors.

The assessment base is the average monthly pay from the 12 calendar months preceding the month in which the illness began. Social security contributions financed by the employee, totaling 13.71%, are deducted from this amount. The daily rate is obtained by dividing the monthly base by 30. That is why, with variable pay, for example with overtime in some months, the amount for a day of illness differs from the current rate.

Waiting period: 30 days on an employment contract, 90 on a contract of mandate

After starting a new job, sickness benefit is not due right away. First, a person must be continuously covered by sickness insurance for a certain time:

• 30 days under mandatory insurance, meaning on an employment contract,
• 90 days under voluntary insurance, for example on a contract of mandate.

Previous insurance periods count toward this period if the break between them did not exceed 30 days or resulted from parental leave, unpaid leave, or active military service. Someone who changes jobs without a longer break usually does not start counting from zero.

The waiting period does not apply, among others, to:

• graduates of a school or university covered by sickness insurance within 90 days of completing their education,
• people with at least 10 years of prior mandatory sickness insurance,
• incapacity for work caused by an accident on the way to or from work.

Contract of mandate: voluntary sickness insurance

On a contract of mandate, sickness insurance is voluntary and requires registration at the contractor's request. Without it, a sick leave certificate excuses the absence but gives neither sick pay nor benefit. With insurance, the benefit is due only after 90 days of continuous coverage.

Whether a sickness contribution is being paid on a given contract of mandate can be asked of the coordinator. A student under 26 on a contract of mandate is not subject to social insurance, so has no right to benefit from that contract. The differences between the two forms of employment are described in the article on contract of mandate vs. employment contract for a foreign worker.

Does sick pay for a foreign worker differ from a Polish citizen's

No. The right to sickness benefits comes from being covered by Polish insurance, not from citizenship. A worker from Ukraine or another country employed on an employment contract has the same day thresholds, the same percentages and the same waiting period. Under a contract of mandate the rules are also the same as for a Pole, so the benefit is due only after joining sickness insurance and after 90 days. Why contribution rates do not depend on a passport is explained in the article on ZUS contributions for a worker from abroad.

How long can you receive sickness benefit

Sickness benefit is due for a maximum of 182 days. When the incapacity for work results from tuberculosis or falls during pregnancy, the limit is 270 days. Earlier sick leaves are added to a single benefit period if the break between them did not exceed 60 days.

After this period is used up, if further treatment or rehabilitation offers a prognosis of return to work, a person can apply to ZUS for rehabilitation benefit.

An accident at work is counted differently

Incapacity for work after a workplace accident or due to an occupational disease gives benefit from accident insurance amounting to 100% of the assessment base. ZUS confirms the details in each specific case, and the basis is documentation of the event, so any accident on the shop floor should be reported to a supervisor immediately.

The sick leave certificate reaches the employer electronically, but the employee notifies the absence separately. Under a contract of mandate, illness and absence are reported according to the rules in the contract. The steps are described in the article on how to report sick leave.

Frequently asked questions

Does a graduate have to wait 30 days for benefit in their first job after school?

No, if the graduate was covered by sickness insurance within 90 days of finishing school or obtaining a diploma. In that case, the benefit is due without a waiting period.

Is the 33-day limit counted separately for each sick leave?

No. The 33-day limit, and 14 days after turning 50, applies jointly to all sick leaves in the calendar year. Further days of illness in the same year are already paid by ZUS. This split applies to an employment contract. Under a contract of mandate, the benefit is due only after joining sickness insurance.

Do two short sick leaves count as one benefit period?

Yes, if the break between them did not exceed 60 days. Days from both sick leaves then add up toward the 182-day limit.

Why is pay for a month with sick leave lower?

The benefit generally amounts to 80% of the assessment base, and the base itself is already reduced by 13.71% of the employee's social security contributions. The full 100% is due only in situations specified by law, for example during pregnancy.

This text is for information only and describes general regulations. It is not tax or legal advice.

This text describes the general rules. What you are entitled to depends on your type of contract: an employment contract (umowa o pracę) or a contract of mandate (umowa zlecenie). Your own contract and payslip are what count.