New regulations taking effect April 13, 2026, in Poland will increase scrutiny of sick leave and make it easier to lose benefits for engaging in work or activities conflicting with treatment.
Changes to Sick Leave Rules Effective April 13th
Starting April 13, 2026, changes to Poland’s sick leave regulations (based on the Act of December 18, 2025, amending the Social Insurance System Act) will grant employees more freedom but also increase the risk of losing benefits.
The new regulations aim to streamline the rules for using sick leave while simultaneously strengthening control measures.
Grounds for Benefit Loss
From April 13, 2026, ZUS (the Social Insurance Institution) will primarily revoke benefits in two main situations: engaging in income-generating work or activities inconsistent with medical treatment.
Previous ambiguous grounds for denying benefits, such as being at an address different from that stated on the sick leave certificate, have been removed.
Defining “Income-Generating Work”
The new regulations define income-generating work as any activity with a profit motive, regardless of the legal basis for its performance, excluding incidental activities necessitated by significant circumstances. A directive from an employer does *not* constitute a significant circumstance.
The scope of what constitutes income-generating work during sick leave has been significantly broadened; the form of employment is less important than the fact that the activity is aimed at generating profit.
Employer Directives Do Not Provide Protection
An employer’s instruction does not shield an employee from losing benefits. Performing work during sick leave, even under orders, risks losing the benefit.
What Activities Are Permitted on Sick Leave?
The new rules clarify what activities are permissible during sick leave. Employees can engage in ordinary daily activities, such as routine tasks.
Prohibited Activities During Sick Leave
All actions that could hinder recovery and prolong convalescence are prohibited. Risky behaviors include those that impede treatment.
Increased Inspections of Sick Leave
The new regulations strengthen the inspection powers of ZUS and employers. Controllers can now conduct more frequent and thorough checks.
Being absent from home during sick leave does not automatically trigger problems, but it must be justified (e.g., a doctor’s appointment). Failure to provide an explanation may result in loss of benefits.
