Poland 2050 has proposed a bill to transfer the responsibility for paying sick leave benefits to pregnant workers from employers to the Social Insurance Institution (ZUS).
Sick Pay Rules for Pregnancy
Currently, sick pay for employees is funded by employers for up to 33 days per calendar year (14 days for those over 50), regardless of the number of employers. Employers can also choose to pay higher amounts than legally required.
In specific circumstances, employers are required to pay 100% of sick pay. This includes cases of disability resulting from tuberculosis or during pregnancy.
Calculating Sick Pay
Sick pay is calculated based on the rules used to determine the base amount for sickness benefits, paid for each day of incapacity, including non-working days. Health insurance contributions are deducted from sick pay, but social security contributions are not.
The base for calculating sick pay is the average monthly salary paid over the 12 calendar months preceding the month the incapacity began. If an employee has worked for less than 12 months, the average is calculated based on the actual number of months worked.
Certain components of remuneration are not included when calculating the base for sickness benefits.
Transition to ZUS Benefits
If an employee exhausts their 33 (or 14) days of employer-funded sick leave, they then receive a sickness benefit directly from the Social Insurance Institution (ZUS). The employer or ZUS will handle the payment, depending on whether the employer is also a benefit payer.
Impact of the Proposed Changes
The proposed legislation aims to incentivize employers to hire young women who may become pregnant, as the cost of covering pregnancy-related sick leave is often cited as a deterrent. The idea of fully transferring sick pay costs to ZUS was previously considered but abandoned due to its high cost.
Extended Sickness and Rehabilitation Benefits
If an employee exhausts their sick leave allowance and remains unable to work, they may be eligible for rehabilitation benefits, decided by ZUS after a medical assessment. These benefits are also funded by ZUS.
For pregnant women, rehabilitation benefits are paid at 100% of the base amount for sickness benefits. It is advisable for pregnant women to apply for rehabilitation benefits several weeks before exhausting their sickness benefit period, as the process can take time.
Examples of Benefit Calculation
A woman who used 25 sick days in 2025 and became pregnant in November 2025 would receive employer-funded sick pay for 8 days and then ZUS benefits for the remainder of her pregnancy.
Another example shows a woman who became sick during pregnancy receiving 33 days of employer-funded sick pay in 2025 and an additional 33 days in 2026, totaling 66 days of employer-funded leave.
