Poland’s Social Insurance Institution implements new sick leave oversight powers with key changes taking effect April 13, 2026.
New Rules Starting January 27, 2026
The first stage of sick leave control changes begins January 27, 2026, with ZUS gaining a clear basis for specific actions.
Major Changes Take Effect April 13, 2026
From April 13, 2026, new definitions and clarified criteria for losing sickness benefits will come into force. This includes a statutory definition of “paid work” and updated rules for activities inconsistent with sick leave purposes.
Defining “Paid Work” During Sick Leave
“Paid work” is now defined as any activity with a paid character regardless of employment form, including contracts, service agreements, business activities, or other cooperation forms. Excluded are “incidental activities” required by significant circumstances.
Permitted Activities on Sick Leave
Basic activities such as pharmacy visits, medical appointments, and essential shopping are permitted during sick leave, provided they don’t contradict medical recommendations. This represents a change as such situations were previously evaluated inconsistently.
Strengthened Controls for Care Leave
New regulations also increase oversight of care leave for children or family members. ZUS can now verify the necessity and proper use of such leave, creating greater transparency but also increased risk for those who treated care leave as flexible time off.
Control Procedures
Controls can occur even on the first day of sick leave, at the insured person’s residence, temporary location, or other specified places. Each control concludes with a protocol, and the insured has 7 days to submit comments to the controller’s findings.
Government Rationale
According to ZUS, over 227,000 sick leave controls were conducted in the first half of 2025. The government argues that clarifying regulations will limit abuses and ensure social insurance funds go only to those actually unable to work.
Future Changes from January 1, 2027
From January 1, 2027, sick leave will cover only one insurance title. This allows employees with multiple positions to be on sick leave at one job while legally working at another if their health permits, addressing modern employment patterns.
