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Sick pay calculator for Poland - L4 pay at 80% and 100%

Enter your average gross salary and the number of sick days. The calculator applies Polish rules for 2026 and shows the gross and net amount in PLN, split into employer sick pay and ZUS sickness benefit.

  • Free
  • No sign-up
  • Private
  • Runs locally
PLN

Total gross pay for the 12 full months before the month you fell ill, divided by 12 (including bonuses, excluding sick pay).

Calendar days - including Saturdays, Sundays and public holidays.

Affects how many days your employer still pays (limit of 33 or 14 days a year).

Result

Gross pay for sick leave
PLN 1,610.70
10 days: 10 days of employer sick pay and 0 days of ZUS benefit
Estimated net
PLN 1,417.70
Gross - income tax advance. No ZUS or health contributions.
Income tax advance (PIT)
PLN 193.00
Assumes the tax-free allowance and costs are already applied to your salary.
Benefit base
PLN 6,040.30
Average gross - 13.71% contributions
Sick pay (employer)
PLN 1,610.70
Sickness benefit (ZUS)
PLN 0.00
The employer pays up to 33 days a year - 33 days left this year.

Breakdown by period

Paid byPercentDaysDaily rateAmount
Sick pay (employer)80%10PLN 161.07PLN 1,610.70
Total10PLN 1,610.70

Results are for information only and are not legal, tax or financial advice.

How to calculate sick pay in Poland

  1. 1.

    Enter your average salary

    Enter the average monthly gross pay from the 12 months before the month you fell ill, including bonuses.

  2. 2.

    Enter the sick days

    Count calendar days on the sick note, including weekends, and add any sick days taken earlier this year.

  3. 3.

    Choose the reason

    Ordinary illness is 80%, pregnancy and commuting accidents 100%, hospital stays 70% for the days paid by ZUS.

  4. 4.

    Read the result

    See the gross amount, income tax advance, estimated net and the split between employer sick pay and ZUS benefit.

How sick pay is calculated: formula and example

In Poland a doctor issues an electronic sick note (e-ZLA, commonly called "L4") that goes straight to ZUS and your employer. Pay for that time is calculated in three steps:

  1. Benefit base = average monthly gross pay from the 12 months before the month of illness - 13.71% (pension 9.76%, disability 1.5% and sickness 2.45% contributions).
  2. Daily rate = base × 80% (or 100%, 70%) ÷ 30, rounded to the grosz.
  3. Sick pay = daily rate × number of sick days (calendar days, weekends included).

Example: average gross PLN 7,000, 10 days of ordinary illness.

StepCalculationResult
Base7,000 × (1 - 13.71%)PLN 6,040.30
Daily rate 80%6,040.30 × 80% ÷ 30PLN 161.07
Gross sick pay161.07 × 10PLN 1,610.70
Income tax 12%1,610.70 × 12%PLN 193
Net1,610.70 - 193PLN 1,417.70

No ZUS or health contributions are deducted from sick pay - only income tax. That is why net sick pay is closer to your usual net salary than the percentage alone suggests.

Sick pay rates in 2026

SituationEmployer (Art. 92 Labour Code)ZUS (Sickness Benefit Act)
Ordinary illness80%80%
Hospital stay80%70% (aged 50+: 80% for days 15-33 of the year)
Illness during pregnancy100%100%
Accident on the way to or from work100%100%
Donor tests, donating cells, tissue or organs100%100%
Accident at work, occupational disease-100% from day one

Rates did not change in 2026. Since 13 April 2026, however, stricter rules on sick leave checks apply: you can lose the benefit for "activity inconsistent with the purpose of the leave", which the law now defines explicitly.

Who pays: employer or ZUS

Your employer pays for the first 33 days of incapacity in a calendar year - this is sick pay (wynagrodzenie chorobowe). If you are 50 or older, the employer pays only 14 days a year, starting from the calendar year after your 50th birthday. From day 34 (or 15) you receive sickness benefit (zasiłek chorobowy) from ZUS; employers reporting more than 20 insured people pay it out themselves, using ZUS money.

Days add up over the year. If you were ill for 30 days in March and take 10 days in September, the employer pays for 3 days and ZUS for the other 7. Example: 40 days at an average of PLN 7,000 gives 33 × PLN 161.07 = PLN 5,315.31 from the employer plus 7 × PLN 161.07 = PLN 1,127.49 of benefit, PLN 6,442.80 gross in total.

Benefit is paid for up to 182 days of continuous incapacity (270 days for tuberculosis and illness during pregnancy). After that you can apply for a rehabilitation benefit.

Minimum base and common mistakes

For a full-time employee the base cannot be lower than the minimum wage minus 13.71%: in 2026 that is PLN 4,147.10 (PLN 4,806 - 13.71%), proportionally less for part-time, e.g. PLN 2,073.55 at half time. Common mistakes:

  • counting only working days - sick leave covers calendar days, including weekends,
  • using one month's salary instead of the 12-month average (or the average of full months if you have worked less than a year),
  • leaving out bonuses and allowances - they count if they are not paid during illness,
  • deducting the health contribution - it is not charged on sickness payments.

For maternity and parental leave pay use the maternity benefit calculator.

Frequently asked questions

How much will I get on L4 with a PLN 7,000 gross salary?

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About PLN 161 gross per day of sick leave at 80%. For 10 days that is PLN 1,610.70 gross, or about PLN 1,417.70 after the 12% income tax advance.

Is sick leave during pregnancy paid at 100%?

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Yes. Sick leave during pregnancy is paid at 100% of the base, both the employer sick pay and the ZUS benefit. The doctor marks it with code B on the e-ZLA.

How many sick days does the employer pay?

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33 days per calendar year, or 14 days for employees aged 50 and over. After that ZUS sickness benefit is paid.

Are weekends on sick leave paid?

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Yes. Sick pay and sickness benefit are due for every calendar day of the sick note, including Saturdays, Sundays and public holidays.

Are ZUS contributions deducted from sick pay?

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No. Neither social security nor health contributions are deducted - only the income tax advance.

Do I get sick pay on a B2B or civil law contract?

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Self-employed people get ZUS sickness benefit only if they pay the voluntary sickness contribution, and only after 90 days of insurance. On a contract of mandate (umowa zlecenie) sickness insurance is also voluntary. This calculator covers employment contracts.

How is sick pay calculated if I have worked less than a year?

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The base is the average of the full calendar months you have worked. If you have not completed a full month yet, the salary you would receive for a full month is used.

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