Sick leave and sickness benefits in Poland. What should we know?

SICK LEAVE

What is sick leave?

Sick leave, in Poland commonly known as L4 leave or simply L4, is a certificate of an employee's excused absence during an illness. It is usually issued electronically, according to the Social Security (ZUS, pol. “Zakład Ubezpieczeń Społecznych”) template.

The L4 also helps establish the employee's entitlement to sickness-related benefits.

It is worth noting that a doctor may issue a certificate of medical incapacity up to a maximum of 3 days back, if he considers that the illness occurred before the doctor’s appointment.

Who can issue a sick note?

Until 2018, sick note could only be issued by a doctor. Since October 1, 2018, the note can also be issued by an authorized health care professional, such as a nurse or paramedic. Employees in Poland cannot self-certify their illness to receive sick pay.

How to inform an employer about an illness?

As of 2018, all sick leave is issued by doctors in digital form and uploaded to the Platform for Electronic Services (PUE ZUS, from polish: "Platforma Ubezpieczeń Społecznych"). This electronic sick note allows employers to easily access information about their worker while helping to prevent possible fraud.

Prior to this 2018 change, doctors would issue a handwritten document, which the employee then had to deliver to the workplace - by mail or in person. Such an obligation may have created some problems for patients who were advised to stay and rest at home.

How quickly should we inform the employer about an absence?

Here, unfortunately, Polish law does not give us much leeway.

The expectation is that in the case of absence from work, the employer should be notified immediately. In pressing and unexpected cases, such as an injury or accident, the duty to report the absence may fall on family members. However, if the family is unable to do so, the employee should inform the company no later than the second day of the absence, or no later than the second day after the cessation of the special circumstances that prevented us from notifying the absence in advance.

If we are absent from work due to a surgical procedure, or hospital or sanatorium stay, we should inform the company well in advance.

How do we notify the company of an absence?

The manner of notification depends largely on the employer's arrangements and internal regulations. But what should we do if our company has not specified the form of communication, such as in the work regulations? In this case, we can inform our boss about the situation in multiple ways, such as in person, through another person, by phone, text message, or e-mail.

Did you forget to warn your boss about your absence? There may be ramifications...

It is worth remembering that failure to timely inform the company about the illness and its duration may be considered a violation of the established work organization. Thus, the employer would be entitled to apply the penalty of a warning or reprimand. In some cases, such omission may be treated as a reason for termination of employment, with or without notice.

SICKNESS BENEFITS

What are sickness benefits?

Sickness benefits are monetary provisions to compensate an employee for earnings lost through illness-related incapacity. They include sickness allowance (pl. zasiłek chorobowy) and sick pay (pl. wynagrodzenie chorobowe), which are different from each other in two key aspects: the duration of the benefit and the source of its funding.

Who is entitled to sickness allowance and sick pay?

These benefits are available to all individuals, including foreigners, who are employed in Poland under an employment contract (pl. umowa o pracę) or a contract of mandate (pl. umowa zlecenie), are registered with the National Health Fund (pl. Narodowy Fundusz Zdrowia, NFZ) and are entitled to health care benefits. Contributions to the NFZ are deducted monthly from the employee's income.

When do we acquire rights to sickness benefits?

All employees become entitled to sick pay and sickness allowance 30 days after registering with the insurance system. The aforementioned 30 days is the term of the so-called insurance waiting period, i.e. the period between the conclusion of the insurance contract and when the coverage provided by the insurer begins.

This is important because during the 30-day waiting period, the coverage provided by the insurer is suspended. The grace period is generally intended to counteract extortionate claims, such as situations where a customer gives a false date of injury and reports it under newly purchased insurance.

SICK PAY

How much is the sick pay?

Sick pay is financed by the employer's funds. Depending on the reasons for the inability to work, the amount of this benefit can be:

A) 80 percent of the employee's salary,

B) 100% of salary, if the absence is due to:

1. an accident on the way to or from work,
2. illness during pregnancy,
3. an operation related to being an organ, cell or tissue donor.

Sick pay – when and how long is it paid for?

It is payable in each calendar year for a period not exceeding:

• 14 days – for employees who have reached the age of 50,
• 33 days – for others.

SICKNESS ALLOWANCE

Sickness allowance – when does it apply?

If the period of illness exceeds the above limits, the employee is entitled to sickness allowance. Here is where one of the major differences between the two benefits arises, as sick pay is financed by the Social Security Administration (pl. Zakład Ubezpieczeń Społecznych, ZUS).

Sickness benefit – how long does it last for?

During the year, sickness allowance can be paid for:

• up to 182 days - for most employees,
• 270 days - when the inability to work is due to tuberculosis or occurs during pregnancy.

How much is the sickness allowance?

The rate of sickness allowance is usually equal to the amount of sick pay. In addition, hospitalized employees are entitled to a benefit equal to 80% of their salary.

Sources:

Biznes.gov.pl, „Nieobecność pracownika w trakcie choroby”

ZUS, „Sick pay and sickness allowance”