How to calculate Polish employer sick pay in 2026

First identify which days the employer funds

Employer sick pay and sickness allowance are separate payments. The employer normally funds up to 33 calendar days per year. The 14-day limit applies from the year after turning 50; earlier periods with other employers also count.

In 2026, an employee born in 1976 still has a 33-day limit; one born in 1975 has 14 days. Enter the birth year and earlier employer-funded days, not just the length of the current absence.

Source: ZUS — entitlement, financing and benefit period (21 January 2026); Polish Labour Code — Articles 92 and 77⁵ (reviewed 30 September 2026).

Prepare the basis instead of entering take-home pay

ZUS describes a basis using eligible pay after deducted contributions, normally from the 12 months before the month of illness. Shorter employment, working-fraction changes and bonus components require payroll to prepare the figure correctly.

Our prepared-gross-average mode assumes the standard 13.71% deduction. If payroll has already supplied a post-contribution basis, select approved-basis mode. Do not deduct contributions twice from that figure, and do not enter monthly take-home pay.

The form checks its 2026 minimum for the entered working fraction: PLN 4,806 × fraction × 86.29%. Any increase appears in the breakdown. Do not alter an unusual payroll basis by guesswork; ask payroll to explain it.

Source: ZUS — employee sickness-allowance basis (reviewed 30 September 2026); ZUS — 2026 minimum wage: PLN 4,806.

Enter the period and the applicable percentage

Both the first and last date are included, along with weekends and holidays. The form accepts dates within 2026 only. Ask payroll to handle a period crossing New Year, because the annual limits need separate treatment.

For ordinary illness, use 80% unless the employer provides a more favourable rate. Confirmed pregnancy, commuting accidents and specified donor examinations or procedures have a 100% option. An occupational accident is not the same as a commuting accident.

Source: Polish Labour Code — Articles 92 and 77⁵ (reviewed 30 September 2026); ZUS — sickness-insurance allowance rates (reviewed 30 September 2026).

Example: a PLN 6,000 average and ten absence days

A prepared PLN 6,000 gross average produces a PLN 5,177.40 basis in the standard scenario. The calculator applies 80%, divides by 30 and rounds the daily payment to PLN 138.06. If all ten days fit within the employer limit, the result is PLN 1,380.60 gross.

The displayed daily basis is rounded for presentation. Do not recalculate by repeatedly rounding that displayed figure. This is a gross benefit component, not a complete monthly payslip combining worked-day salary, tax and health contributions.

Example: crossing the 33-day employer limit

With 30 earlier days already used, the employer funds only three of the next ten days. At the same basis and rate, that is PLN 414.18. The calculator shows the other seven days separately; they are not included in the main amount.

After confirming classification, enter the seven days in the sickness-allowance calculator. Separately check the used benefit period, which includes earlier employer sick pay. Do not enter all ten days in both calculators.

What to check before comparing with payroll

Note the basis mode, working fraction, dates, percentage and earlier days. Compare the basis and employer-funded day count before comparing amounts. A difference in take-home pay does not itself show that the gross estimate is wrong.

The form’s entitlement confirmation confirms your input; it is not a ZUS decision. The calculator does not determine waiting periods or exclusions. Entries stay in the browser and are not stored or sent to analytics.

Frequently asked questions

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