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Polish sickness allowance calculator
Employee sickness allowance under Polish sickness insurance normally follows exhaustion of employer sick pay. It is financed by the Social Insurance Fund (FUS) and paid by ZUS or an authorised contribution payer. This form prices already established allowance days and checks the remaining limit within one benefit period.
Calculator
Enter data
Prepared basis, working fraction, reason and confirmed allowance days. Fields marked with an asterisk are required.
How to use the calculator
- Confirm allowance days and the used benefit period with ZUS or payroll.
- Enter a prepared basis, working fraction and reason applying throughout the calculated period.
- Review the gross amount and days above the limit; do not count employer sick-pay days again.
Calculation details
Formula and calculation method
Daily payment = monthly basis × percentage ÷ 30, rounded to cents at the end. Amount = daily payment × min(allowance days; 182/270 limit − earlier benefit-period days). The displayed daily basis is rounded for presentation only. Tuberculosis permits 270 days but does not itself raise the 80% rate to 100%.
Worked example
At a PLN 6,000 gross average and 80%, the daily amount is PLN 138.06. Ten confirmed allowance days give PLN 1,380.60 gross. If 180 of 182 days have already been used, only two days are included, PLN 276.12; the other eight are shown above the limit.
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.
- The benefit-period limit includes employer sick-pay days. The calculator does not determine how breaks are joined, pregnancy exceptions or rehabilitation-benefit eligibility. Calculate separately when the basis or reason changes.
Sources
Frequently asked questions
Does ZUS always pay it directly?
No. FUS finances the allowance, but an authorised contribution payer can make the payment. The payer on a bank transfer does not change an allowance into employer sick pay.
Does hospitalisation reduce the rate to 70%?
The standard sickness-insurance rate is 80%, including hospital stays. Confirmed pregnancy, commuting accidents and eligible donor examinations or procedures give 100%.
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 entered data and results saved?
Calculations run in your browser. Entered data and results are not saved in browser storage or sent to analytics.