Calculator
Polish employer sick pay calculator
Employer sick pay under Article 92 of the Polish Labour Code covers the first 33 calendar days in a year, reduced to 14 from the year after the employee turns 50. Calculate a gross amount for a period, account for previously used days and identify days requiring a separate sickness-allowance calculation.
Calculator
Enter data
Basis, working fraction, illness dates in 2026, birth year and employer sick-pay days already used. Fields marked with an asterisk are required.
How to use the calculator
- Prepare a gross average or approved post-contribution basis. Set the working fraction and reason.
- Enter dates within 2026, birth year and earlier employer sick-pay days.
- Confirm entitlement with payroll and review the amount and day split. Calculate days above the limit with the sickness-allowance tool.
Calculation details
Formula and calculation method
Basis = max(prepared post-contribution basis; 2026 minimum for working fraction). Daily pay = basis × percentage ÷ 30, rounded to cents only after multiplication and division. Amount = daily pay × min(period days; remaining 33/14-day limit). The displayed daily basis is rounded for presentation only.
Worked example
A PLN 6,000 gross average produces a PLN 5,177.40 basis. The daily basis is PLN 172.58 and the rounded 80% payment is PLN 138.06. Ten days within the employer limit give PLN 1,380.60 gross. With 30 earlier days under the 33-day limit, the employer pays three days, PLN 414.18; seven days require an allowance assessment.
Limitations
- Scope: an employee under a Polish employment contract, employment continuing, payment in 2026. Excludes self-employment, mandate contracts, post-insurance benefits, occupational accidents and occupational disease.
- Entitlement, waiting periods, exclusions and continuity are not determined. Exclude non-payable days. Prepare the basis, pay components and completion with payroll.
- 13.71% is the standard scenario. With different actual deductions or an annual contribution cap, use an already approved basis. The 2026 minimum is PLN 4,806 × working fraction × 86.29%.
- Gross amounts are not take-home pay or the full monthly salary. PIT, health contributions and pay for days worked are not calculated.
- Periods crossing 31 December require an individual assessment of continuity and payment type. This form accepts dates within 2026; the amount excludes days beyond the employer limit.
Sources
Frequently asked questions
When does the 14-day limit apply in 2026?
It applies from the year after the employee turns 50. In 2026 this covers people born in 1975 or earlier. A person turning 50 in 2026 retains the 33-day limit that year.
Do I enter my current salary or an average?
The basis normally uses eligible pay from the 12 months preceding the month of illness; shorter insurance and working-fraction changes have special rules. The calculator accepts a prepared amount and does not reconstruct payroll records.
Are weekends paid and is the result net?
Eligible calendar days include weekends and holidays. The result is gross. Tax, health contributions and salary for the rest of the month need a separate payroll calculation.
Are entered data and results saved?
Calculations run in your browser. Entered data and results are not saved in browser storage or sent to analytics.