Changes to Polish law on April 13, 2026, will alter circumstances for losing sickness benefits and require repayment to ZUS, with time limits on decisions.
Changes to Sickness Benefit Regulations from April 13, 2026
Amendments to the Act on cash benefits from social insurance in case of illness and maternity will come into force on April 13, 2026. The changes modify and clarify the rules for losing the right to sickness benefit, rehabilitation benefit, care allowance, and sick pay.
Loss of Benefit Rights: Working During Leave
Article 17, paragraph 1 of the Act on cash benefits has been amended. According to the new wording, an insured person loses the right to sickness benefit for the entire period of incapacity for work if they perform paid work or engage in activity inconsistent with the purpose of the leave during the certified period of incapacity.
Definitions of “Paid Work” and “Inconsistent Activity”
Definitions of “paid work” and “activity inconsistent with the purpose of leave” have been added. Paid work is any activity of a commercial nature, regardless of the legal relationship on which it is based, excluding incidental activities requiring significant circumstances to be undertaken during sick leave. A direction from the employer is not considered a significant circumstance.
Activity inconsistent with the purpose of sick leave includes any actions hindering or prolonging the healing or recovery process, excluding ordinary daily activities or incidental activities requiring significant circumstances.
ZUS Decision and Repayment Process
If ZUS or the employer determine that a person performed paid work or engaged in activity inconsistent with the purpose of their sick leave, ZUS will issue a decision stating that the benefit was improperly received. The decision will indicate the bank account number to which the amount must be paid.
If the employer conducted the control and determined that the sick leave was improperly used, they must send a report to ZUS for a decision to be issued.
Even if the employer was the payer of the benefit, the repayment is made to ZUS.
Repayment Terms, Interest, and ZUS Deadlines
The rules for repaying benefits (including rehabilitation benefits) are defined in the Act on the social insurance system. According to Article 84, paragraph 1, a person who received an unduly paid benefit is obliged to repay it with statutory default interest.
Interest is charged from the day following the day of payment of the benefit until the day of repayment. An exception applies if the person obliged to repay does so within the deadline specified in the ZUS decision; in this case, interest is not charged on the repaid amount for the period after the decision is issued until the repayment date.
Defining “Unduly Received Benefits” and ZUS Authority
ZUS can only require repayment of benefits recognized as unduly received benefits. This does not simply mean benefits a person received without entitlement, but a specific legal definition.
Time Limits for Repayment Requests
ZUS cannot request repayment of unduly received benefits for a period longer than the last 12 months if the person receiving the benefits notified the paying authority of circumstances causing the loss or suspension of entitlement, but benefits continued to be paid.
In other cases, including repayment due to improper use of sick leave, a 3-year limitation period applies.
ZUS Decision Deadline: Five-Year Limit
ZUS has 5 years to issue a decision requiring repayment of benefits, counting from the last day of the period for which the undue benefit was received. For example, for a benefit received from April 1 to April 30, 2026, the 5-year period for issuing a repayment decision begins on April 30, 2026.
Statute of Limitations: Ten Years After Finality
Claims for unduly received benefits become statute-barred after 10 years from the date the decision establishing these claims becomes final. After this period, ZUS cannot demand repayment of the amount.
Enforcement and Security of Repayment
Unduly received benefits, along with interest and collection costs, are subject to deduction from social insurance benefits (e.g., benefits for a subsequent period, pensions). If the person is not entitled to any benefits, the unduly received benefits are subject to enforcement proceedings in administration or court enforcement.
Unduly received benefits may be secured by a compulsory mortgage and statutory pledge, unless they are regularly deducted from paid benefits.
Remission and Installment Plans
ZUS may waive the requirement to repay benefits in whole or in part, or defer the payment deadline or divide it into installments.
Such a decision may be made at the request of the person obliged to repay if there are particularly justified circumstances or if the amount of unduly received benefits does not exceed the collection costs in administrative enforcement proceedings.
Appealing a Refusal of Remission
A person obliged to repay is entitled to appeal to the court. However, the court reviewing the appeal against the ZUS decision refusing to waive the repayment of unduly received benefits does not take over the powers of that body. The court does not examine whether the decision to demand repayment was issued correctly or whether the indicated amount was correctly determined.
Installments and Deferral: Agreement and Consequences
The division of the amount owed into installments or the deferral of the payment deadline takes place on the basis of an agreement with the debtor.
After dividing into installments or deferring the payment deadline, interest is not charged, starting from the date of receipt of the request for these reliefs. If the debtor does not repay the installments on time, the remaining amount becomes immediately due with statutory default interest.