Changes to Sick Leave Rules Starting 2027: Doctors May Permit Work in Special Cases

Starting January 1, 2027, new regulations in Poland will allow doctors to exempt only one job from a sick leave, enabling individuals with multiple employments to keep working.

Changes to L4 Starting in 2027

Starting January 1, 2027, the rules for using sick leaves (L4) for people working in more than one place will change. In specific cases, a doctor may not issue a sick leave for every insurance title, allowing some workers to keep performing one of their jobs despite being ill.

This is one of the most significant changes to the sick leave system in years. The regulations take effect in stages starting April 2026, but the solution that most impacts individuals with multiple sources of income will enter into force on January 1, 2027.

Who Will Be Able to Work During Sick Leave?

The phrase “working on sick leave” might suggest complete freedom, but the legislator has provided a much narrower scope of changes. The new rules apply exclusively to people who have more than one title to sickness insurance, such as those simultaneously employed under an employment contract and a mandate contract, or working for two different employers.

Starting January 1, 2027, a doctor—at the patient’s request—will be able to not issue a sick leave for one of these titles if they determine that the type of work performed allows it to be continued despite the illness. The patient’s state of health and the nature of their professional duties will still be decisive. This change departs from the current rule where incapacity for work covers all workplaces and requires a sick leave for each.

Who Is Affected by the Sick Leave Changes?

The new regulations will not cover everyone using sick leave. The changes starting January 1, 2027, apply exclusively to insured persons who have more than one sickness insurance title, meaning they are employed simultaneously by different employers or combine different forms of employment, such as an employment contract with a mandate contract.

An employee employed in only one place will continue to use sick leave under the existing rules. The new regulations also do not change the fact that a doctor decides whether professional duties can be performed by assessing the patient’s health and the nature of the work. Merely holding two positions or two insurance titles does not automatically mean a person can work during illness.

Important Considerations for Different Job Types

These changes are most significant for people who perform different types of work. If an illness prevents physical duties but does not exclude desk or remote work, a doctor may—at the patient’s request—choose not to issue a sick leave for one insurance title. This allows the insured person to keep performing part of their professional duties if it does not threaten their treatment and recovery.

Such examples are presented by both ZUS and the Ministry of Family, emphasizing that each situation will be evaluated individually by the doctor issuing the e-ZLA.

New L4 Rules Already in Effect from 2026

The sick leave reform has been divided into several stages. Part of the regulations already entered into force on April 13, 2026.

At the same time, the legislator maintained the basic principle: a person using sick leave must still use the leave in accordance with the purpose of treatment and convalescence. Activity that prolongs the recovery process or constitutes regular gainful work not covered by the new exceptions may still result in the loss of the right to sickness benefits.

Will ZUS Increase Sick Leave Controls?

The amendment is not limited solely to new opportunities for employees. Simultaneously, the legislator has streamlined the rules for conducting inspections. Sick leave inspectors can check, among other things, various aspects of compliance.

The change effective from 2027 does not mean that every professional activity during illness becomes permissible. It will still require an appropriate medical decision and will apply strictly to designated insurance titles.

Key Dates for the Implementation of New Rules

The most important dates outline the progression of the reform.

It is the second date that brings the greatest change for people combining multiple forms of employment.

Legal Basis

Act of December 18, 2025, amending the social security system act and certain other acts (Journal of Laws of 2026, item 26).