Practical guide
Polish sickness allowance in 2026: amount and benefit period
Separate two figures when estimating Polish sickness allowance: days to price now and days already used in the benefit period. This guide explains how to avoid paying employer sick-pay days twice and why the counter is not simply this year’s absences.
Enter only confirmed allowance days
Employee sickness allowance after the employer limit is exhausted is financed by FUS. ZUS or an authorised contribution payer can make the payment. Receiving the transfer from an employer does not by itself identify the benefit type.
Enter only days classified as allowance days and eligible for payment. If the absence also includes employer sick pay, ask payroll to split it first. The form’s confirmation does not independently assess entitlement.
Source: ZUS — entitlement, financing and benefit period (21 January 2026).
The 182 or 270-day period does not reset in January
The ordinary limit is 182 days; pregnancy or tuberculosis can permit 270. Employer sick-pay days also count. ZUS explains how earlier absences are joined, including breaks of no more than 60 days and a pregnancy exception.
The calculator does not reconstruct illness history. Enter the earlier benefit-period day total confirmed by ZUS or payroll. Do not assume a new counter simply because the diagnosis, year or employer changed.
Source: ZUS — entitlement, financing and benefit period (21 January 2026).
The 80% or 100% rate and prepared basis
Ordinary allowance, including a hospital stay, uses 80%. Specified pregnancy, donor and commuting-accident cases use 100%. Tuberculosis itself extends the period but does not automatically change the rate to 100%.
Enter a prepared eligible gross-pay average or an already post-contribution basis. The second mode does not apply the 13.71% deduction again. The working fraction affects the minimum; it does not multiply a payroll-supplied basis a second time.
Source: ZUS — sickness-insurance allowance rates (reviewed 30 September 2026); ZUS — employee sickness-allowance basis (reviewed 30 September 2026).
Example: ten new days after 33 earlier days
A prepared PLN 6,000 gross average produces a standard PLN 5,177.40 basis. At 80%, the rounded daily payment is PLN 138.06. Ten confirmed allowance days give PLN 1,380.60 gross.
If 33 earlier days in this period were employer sick pay, enter 33 as earlier days and ten as current allowance days. Together they use 43 days. Do not first add those same ten days to the earlier-day input.
Example: only two days remain before the limit
With a 182-day limit and 180 earlier days, only two remain. Entering ten current days prices only two: PLN 276.12 gross at the daily amount above. The other eight are shown beyond the remaining limit.
This does not mean the other eight days can be paid under another option without confirmation. Do not reduce the counter just to obtain a higher amount. Further benefits and documentation require a separate ZUS assessment.
Checklist for a discussion with payroll or ZUS
Prepare the post-contribution basis, classified reason, current payable days and earlier-day counter. Ask for an explanation especially when there have been breaks, working-fraction changes, incomplete months or annual pay components.
Compare gross amounts for the same benefit. The calculator does not calculate complete take-home pay, handle post-insurance benefits or require a diagnosis or PESEL. Entered amounts and results are not sent to analytics.
Frequently asked questions
Does earlier employer sick pay count towards 182 days?
Yes, when it belongs to the same benefit period. Enter the counter confirmed by ZUS or payroll, not just previously paid allowance days.
Does tuberculosis mean 100% allowance?
Not by itself. That option uses 80% and a 270-day limit. Confirm the classification first if several circumstances apply.
Can I enter zero earlier days after a break?
Do not assume that automatically. ZUS rules determine how periods are joined and exceptions apply; the calculator accepts an already confirmed counter.
Does the tool cover periods after employment ends?
No. This guide and calculator concern continuing employment; post-insurance benefits have additional conditions and limits.
Official sources and scope
This guide concerns employees under Polish employment contracts, with employment continuing in 2026. It is not legal advice or confirmation of entitlement. The calculators exclude self-employment, mandate contracts, post-insurance benefits, occupational accidents and occupational disease. Confirm the prepared basis and classified days with payroll or ZUS.
Calculators covered by this guide
Polish employer sick pay calculator
Gross employer sick pay, the 33/14-day limit and transition to sickness allowance.
Polish sickness allowance calculator
Gross employee sickness allowance and remaining benefit-period limit.