The Social Insurance Institution (ZUS) taking over benefits from the first day of illness, increasing sick pay by up to 100% of salary, and allowing additional earnings while on sick leave are just some of the changes regarding sick leave that could come into effect in just a few months. We asked labor market experts how this will impact the operations of companies and employees themselves.
The Ministry of Family, Labor, and Social Policy is planning major changes to the Employment and Social Policy Act (L4). These include regulations regarding the payment of sickness benefits, their amount, and the costs an employee can afford while on sick leave. Since July 10, the draft law on cash benefits from social insurance in the event of illness and maternity has been under review by the Standing Committee of the Council of Ministers . Therefore, significant changes in this area can be expected soon. However, this topic continues to generate considerable controversy, as experts believe some of the proposed solutions leave ample room for abuse.
The employee will be able to be sick in peace
The planned reforms include ZUS taking over the cost of sick pay from the first day of sick leave (currently, it is covered by the employer for the first 33 days) and increasing sickness benefits to 90 or even 100 percent of the base salary .
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According to Cezary Maciołek, president of the Progres Group, this would mean a significant increase in financial security for employees.
“Not having your income reduced during illness reduces stress and allows you to focus on recovery without the pressure of returning to work quickly. Such a high level of benefits is particularly important for people with low or irregular incomes, as well as for those whose household budgets are burdened by loans or other obligations,” Cezary Maciołek tells Bankier.pl. “In turn, having the costs covered by ZUS (Social Insurance Institution) would provide significant financial relief for employers, especially in industries with high turnover or during periods of increased sick leave. It would also simplify HR and payroll settlements and make employment costs more predictable.”
“The state will pay anyway”
According to Mikołaj Zając, a labor market expert and CEO of Conperio, a consulting firm specializing in sick leave, any change that reduces the burden on employers is positive, but it must be coupled with a strengthened monitoring system. Otherwise, the number of sick leave absences will increase.
” Increasing the ZUS's role as a payer from day one could be interpreted as a form of consent to more layoffs , and some employees might conclude that 'the state will pay anyway,'” claims Mikołaj Zając. “Initially, companies would indeed feel relief. But in the long run, they could lose out. An increase in layoffs means production downtime, the need to hire replacement workers, and a decline in efficiency.”
Many abuses possible
The Progres Group Representative also points out that full remuneration during L4, combined with the lack of financial burdens on the part of companies, may contribute to more frequent and longer absences.
“As a result , this can lead to a greater burden on other team members, the need to more frequently employ temporary workers or assign overtime, and in some industries, delays in the execution of orders or projects, ” says Cezary Maciołek. “From the perspective of the system and the labor market, introducing such favorable rules requires the simultaneous implementation of effective control tools and a clear definition of acceptable forms of activity during sick leave.”
According to the expert, education of both employees and employers will also be necessary to enable full use of entitlements on the one hand, and to prevent abuses that could weaken the financial stability of the social security system and hinder the functioning of enterprises on the other.
You also have to do shopping while on sick leave
According to legal counsel Szymon Witkowski, chief legislator at Employers of Poland, the new regulations will clarify the terms of inspections. They will define what should be considered activity inconsistent with the purpose of sick leave.
“Inevitably, an employee on sick leave who lives alone must be able to leave the house to go to the doctor, the pharmacy, or to buy basic food , without questioning whether they are violating the terms of their sick leave,” says Szymon Witkowski. “Current case law has developed an interpretation of the provisions, which are not entirely clear.”
Can I issue an invoice on L4?
According to an expert from Employers of Poland, the draft act on cash benefits from social insurance in the event of illness and maternity contains many other important changes.
– First of all, the employee remaining on on sick leave he will be able to perform incidental official duties, e.g. sign an invoice or other important document. This is crucial for business practice, for example, when a given letter or contract must be signed in accordance with the company's representation, and the invoice approved by the chief accountant,” Szymon Witkowski tells Bankier.pl. “This change will greatly benefit individuals running a business, as there will no longer be any doubts as to whether they can perform these incidental activities during the L4 period.”
Going abroad on L4?
According to a representative of Employers of Poland, the draft regulations also include controversial issues, such as the fact that the place of residence of a person on sick leave may be outside the country.
“On the one hand, this is a way to meet the needs of people abroad seeking alternative therapies that are unavailable in Poland, or remote workers performing their duties from other locations around the world. However, on the other hand, this solution does not address the problem of actually exercising the supervisory powers of the Social Insurance Institution (ZUS) or the employer itself. This creates significant potential for abuse, which is a concern for business owners,” says Szymon Witkowski.
Work for one employer, layoff for another?
According to the expert, another controversial solution is the possibility of taking sick leave from one employer while performing duties for another .
“The justification for the bill rightly points out that a surgeon with a broken finger may be unable to work in a hospital, but can still perform the duties of an academic teacher if they work for both employers simultaneously. At the same time, employers are very concerned about whether, given this opportunity, employees working two or more full-time jobs will abuse sick leave taken from only one employer in order to collect multiple salaries and sick leave benefits simultaneously,” says Szymon Witkowski.
According to the expert, the proposed solutions, without a real strengthening of control capabilities, may seriously affect the organization of work in companies and burden them financially, because the employer still pays sick pay until the 33rd day of sick leave.
– These actions may also pose a real burden on public finances due to the payment of sickness benefits that are not always fair – adds the representative of Employers of Poland.
Changes needed, but control necessary
Optimistic assumptions suggest that changes to sick leave could begin to take effect as early as 2026. According to labor market experts, these changes are necessary, but they must be carefully designed and rigorously monitored. Otherwise, the system could become an arena for mass abuse, impacting not only the state budget but also the well-being of local businesses.
