Poland: Sick Leave (L4) Under the New Rules – Will Working While on Sick Leave Be Allowed?

Sick leave has long been one of the most sensitive areas at the intersection of labour law, social security regulations, and day-to-day HR practice. It is no longer merely an “HR administration” issue, but a key element of risk management and operational continuity within organisations.

Until now, the regulations have left significant room for interpretation — both in terms of what an employee is allowed to do while on sick leave and when certain activities may result in the loss of entitlement to sickness benefits. The changes planned and implemented from 2026 aim to bring greater clarity and consistency to the rules governing sick leave.

Table of contents:

• Timeline for the implementation of changes
• Key changes to sick leave regulations
• Practical examples – how the new sick leave rules will work in everyday HR practice
• ZUS inspections – what to expect
• HR checklist – how to prepare your organisation for the new sick leave rules

Timeline for the implementation of changes

The changes will be implemented in stages:

• from 27 January 2026 – new rules for ZUS inspections and clearer medical certification standards,
• from 13 April 2026 – the possibility of performing incidental professional activities while on sick leave,
• from 1 January 2027 – the possibility of working for another employer during sick leave (subject to specific conditions being met).

The aim of these changes is to clearly distinguish what constitutes gainful employment during sick leave from permitted activities that do not undermine the purpose of sick leave, namely the employee’s recovery and return to health.

Key changes to sick leave regulations

The new regulations introduce clarifications and adjustments in several critical areas:

• a clearer distinction between gainful employment and incidental activities,
• the possibility of performing limited professional activities, provided they do not interfere with medical treatment or recovery,
• the separation of sick leave where an employee has multiple titles of employment – sick leave will not necessarily cover all contracts,
• expanded inspection and control powers of ZUS.

These changes do not mean “full freedom” while on sick leave. The purpose of the sick leave and the doctor’s recommendations remain decisive in assessing whether an employee’s activities are permissible.

Practical examples – how the new sick leave rules will work in everyday HR practice

Changes to sick leave regulations are best understood through real-life scenarios that HR teams face on a daily basis. The examples below illustrate where risk ends and compliance with the new rules begins.

Example 1: Contacting an employee while on sick leave

Situation:
An employee is on sick leave and receives a phone call from their manager requesting a brief clarification on a work-related matter.

How it used to be:
Even a one-off contact could be interpreted as performing work.

How it will be under the new rules:
A short, incidental explanation does not necessarily undermine the purpose of sick leave, provided it does not lead to regular professional activity.

HR tip:
It is advisable to clearly define when contact with an employee on sick leave is acceptable and when it should be postponed.

Example 2: An email sent by an employee during sick leave

Situation:
An employee on sick leave sends an email containing urgent project-related information.

Assessment under the new rules:
A single, informational message may be considered permissible if it is not part of ongoing work activity and does not interfere with medical treatment or recovery.

Risk:
Regular correspondence or participation in day-to-day work arrangements may result in the sick leave being challenged.

Example 3: An employee with multiple contracts

Situation:
An employee is employed under an employment contract and also performs work under a civil law contract for another employer.

How it used to be:
Sick leave automatically covered all sources of income.

How it will be under the new rules:
A doctor may issue sick leave in relation to only one title of employment, provided the nature of the other work allows it.

Implications for HR:
This requires a more detailed review of the scope of the sick leave and clear communication with the employee regarding its coverage.

ZUS inspections – what to expect

Following the changes, ZUS gains broader inspection powers. Not only the sick leave itself will be subject to review, but also the way it is used in practice. This means that sick leave may be verified more quickly, more frequently, and in a broader context than before.

Under the new rules, ZUS is entitled to:

• request detailed explanations and information from the insured person regarding how the sick leave is being used,
• carry out inspections of leave granted for the purpose of caring for a child or another family member,
• verify medical documentation forming the basis for issuing sick leave or care-related leave,
• refer cases to the competent medical professional body if there are doubts as to the validity or correctness of issuing the sick leave.

Inspections from the very first day of sick leave

Under the new rules, an inspection may be carried out as early as the first day of sick leave. ZUS is no longer required to wait for “suspicious signals” or a longer period of absence. This marks an important shift away from the assumption that short or newly issued sick leave is unlikely to be reviewed.

Care-related leave also under scrutiny

A significant practical change is the explicit inclusion of care-related leave (granted to care for a child or another family member) within the scope of ZUS inspections.

Until now, practice in this area was inconsistent: inspections were less frequent and often raised interpretative doubts. From 2026 onwards, the regulations clearly state that care-related leave is subject to the same inspection rules as standard sick leave.

Risk of losing the benefit – including care-related leave

If, during an inspection, ZUS determines that:

• the sick leave was used in a manner inconsistent with its purpose,
• care was not actually provided, or
• the documentation does not substantiate the legitimacy of the sick leave,

the insured person may lose entitlement to sickness benefits for the entire period of leave, regardless of whether the leave was sickness-related or care-related.

• gross salaries;
• benefits received in connection with the performed activity;
• stock options and shares;
• gross remuneration of administrators;
• amounts from net profit;
• remuneration obtained by directors under mandate contracts;
• additional remuneration of members of the board of administration.

HR checklist – how to prepare your organisation for the new sick leave rules

To mitigate risks and prepare the organisation for the updated sick leave (L4) regulations, HR teams should consider implementing the following actions:

• update procedures related to sickness absence and sick leave (L4),
• clearly define the rules for contacting employees while they are on sick leave,
• prepare internal communications explaining the changes and their implications,
• train managers and HR teams on the new approach to sick leave,
• establish procedures for verifying employee activity during sick leave,
• develop clear substitution and back-up rules for key roles.