The sickness allowance in 2027 is, in principle, 80 percent of the basis, and 100 percent are due, among another things, in pregnancy, after an accident on the way to work or from work and donors. The employer finances the first 33 days of illness of the employee, after 50 years of age 14 days, and later the benefit is charged to the Social Insurance Fund.
How much is sickness benefit in 2027
The basic rate of the sickness allowance is 80% of the basic amount. It besides applies to infirmary stay. The erstwhile rate of 70 percent for hospitalization has not been applied in average sickness insurance since 2022.
100 percent of the basis is due erstwhile incapacity to work:
- if you are pregnant,
- the consequence of an accident on the way to or from work,
- This is due to the undergoing of tests for candidates for the donation or procurement of cells, tissues and organs.
In the case of accidents at work or occupational illness, the accident insurance allowance is besides 100 percent of the basis. The right to a full bet must be documented. ZUS indicates that during pregnancy you request L4 with code B or a separate certificate, and in case of accident on the way to work an accident card. List of required papers publishes ZUS.
As calculated on the basis of the allowance
For an employee, the average monthly remuneration paid for 12 calendar months preceding the period of incapacity for work is based. If the employment lasted less, full months of insurance shall be accepted according to the rules of the Act.
Social contributions financed by the worker are deducted from remuneration, a full of 13.71%. This monthly basis is divided by 30, regardless of the number of days of that month. The allowance is due for all day of incapacity, including Saturdays, Sundays and holidays.
| The phase of calculation of | Example at PLN 6000 of constant wage | — –:| | gross remuneration | PLN 60 PLN6000.00 | decrease by PLN 13.71 percent | PLN 822.60 | monthly basis | PLN 5177.40 | regular basis, breakdown by 30 | PLN 172.58 | | 80 percent for 1 day | PLN 138.06 | 100 percent for 1 day | PLN 172.58 | 80 percent for 10 days | PLN 1380.60 | 100 percent for 10 days | 1725.80 |
This is simply a simplified example. In practice, bonuses and another components may enter the base and any payments are supplemented or excluded. Amounts are gross benefits before the advance on tax.
Who pays for the first days of illness
The worker covered by the Labour Code first receives sick pay financed by the employer. The limit shall be full in the calendar year:
- 33 days for a individual under 50,
- 14 days from the following calendar year after 50 years.
As of the 34th or 15th day of incapacity, sickness allowance financed by the Social Insurance Fund is entitled. This discrimination concerns the origin of funding. The money can proceed to be paid technically by the employer if he is simply a contributor to benefits.
When ZUS pays and erstwhile the employer
The contributory payment for sickness insurance of more than 20 persons determines the entitlement to benefits and pays them by settling the funds from the Social Insurance Institution. The number of insured persons shall, in principle, be set at 30 November of the erstwhile year. With no more than 20 insured benefits, ZUS pays.
For an employee, the difference is organizational. The benefit after the period of sickness pay is financed from the FUS regardless of who carries out the transfer. On the another hand, the employer is obliged to transfer to ZUS the papers essential to find the law and the amount of the benefit.
How long can you collect benefits?
The sickness allowance is mostly payable for a maximum of 182 days. The limit is 270 days erstwhile inability is caused by tuberculosis or falls during pregnancy. After the insurance has ceased, the benefit is usually limited to 91 days, with statutory exceptions.
The erstwhile incapacity for work is included in the benefit period if the gap between them does not exceed 60 days. As of January 1, 2027, the Act explicitly provides for 1 benefit period regardless of the number of insurance titles.
When the right to benefit arises
For insurance, the mandatory waiting period is mostly 30 days and for voluntary 90 days. There are exceptions, inter alia for graduates notified by law, victims of an accident on the way to or from work, and persons with sufficiently long prior compulsory insurance.
The right to benefit may be lost for periods of paid employment or for the usage of L4 contrary to the purpose. ZUS data on alcohol abuse exemptions they show 1 of the costly problems, although the result of a peculiar case always depends on the findings and procedure, not the general suspicion.
Which has changed since January 1, 2027
The insured individual with respective titles will only be able to receive L4 at his request for those jobs that he does not let to execute a wellness condition. The doctor will measure the kind of duties. If an exemption is not issued for 1 title, the insured individual will be able to do this occupation without automatically losing the benefit due for another title.
It's a reasonable clarification, but not a door to monetize on a regular L4. Sickness benefits are a common protection for people at work. He has to defend the sick and be immune to abuse due to the fact that all dishonest pay is charged with a fund created from contributions.
Sources: Labour Code, Uniform text Dz.U. 2026 item 1245, Art. 92; Act of 25 June 1999 on social safety cash benefits in the event of illness and maternity; Act of 18 December 2025, Dz.U. 2026 item 26; ZUS information. Legal status: 10 November 2026.
Read also
- L4 pregnant 2027. Rules, 100% of the allowance and 270 days
- L4 on baby 2027. How many days of welfare allowance and how much money
- Holiday leave 2027. Who is entitled to 20 and who is entitled to 26 days and how to count
