New regulations coming into effect in Poland from April 13, 2026, clarify employer rights to monitor sick leave, focusing on preventing abuse and ensuring a return to health.
Expanded Employer Control Over Sick Leave
Starting April 13, 2026, Polish regulations regarding sick leave control have been clarified, defining the boundaries between permissible employer actions and potential risks of benefit loss for employees.
While sick leave doesn’t grant complete freedom, it also doesn’t require complete isolation at home. Employers will have the ability to thoroughly check how L4 (medical certificate) is used – ensuring it supports recovery, not concurrent employment.
Who Can Conduct L4 Checks?
An employer’s right to control depends on who pays the benefit during the employee’s illness. Employers directly paying sick pay from their own funds can verify proper usage of sick leave, as defined by the Labor Code.
Employers insuring more than 20 people for sickness benefits have broader powers, as they also pay out those benefits and can independently monitor leave usage. Employers with 20 or fewer insured individuals must request ZUS (Social Insurance Institution) to conduct the control.
Authorized Personnel for Inspections
Employers aren’t required to conduct inspections personally; they can delegate the task to a trusted employee or an external firm. In all cases, the inspector must have a written authorization and identification, presented to the employee before the inspection begins.
If an external entity conducts the control, the employer remains the data administrator and is fully responsible for GDPR compliance.
What Employers Will Check From April 13, 2026
The updated rules clarify what constitutes work and improper use of sick leave. Key concepts are “paid work” and “activity incompatible with the purpose of sick leave.”
Paid work includes any activity performed for remuneration – regardless of employment contract, contract work, self-employment, or other forms of cooperation. However, incidental, one-off actions in exceptional circumstances, or those directed by the employer, are not considered work.
Activity incompatible with the purpose of sick leave encompasses actions that could hinder recovery or prolong convalescence, excluding ordinary daily activities like shopping, doctor’s visits, or short walks.
Evaluating Employee Activity and Treatment
Control doesn’t involve verifying if an employee remains in bed all day, but rather whether the L4 is used for its intended purpose: recovery. Checks focus on whether the employee is engaging in paid work.
From January 1, 2027, changes will allow employees working for multiple employers to continue working for one employer even while on sick leave from another, meaning L4 won’t automatically preclude all professional activity.
The second element of control assesses whether the employee’s activities hinder their recovery. Activities requiring significant effort, like heavy physical labor or home renovations, could be problematic.
Exceptions and Oversight of Care Leave
Sporadic, incidental work activities are permitted in exceptional situations where inaction could have serious consequences, such as signing urgent documents or paying invoices. These actions must be one-off and arise from an immediate need, not be employer-directed or regular.
For care leave, verification includes confirming whether other household members could provide care (excluding children under two years old).
Inspection Location and Consequences of Non-Compliance
Inspections typically occur at the employee’s residence or the address provided on the sick leave certificate. However, employers can check elsewhere if information suggests work or business activity during sick leave.
Absence during a scheduled inspection doesn’t automatically cause problems, provided a valid reason exists (e.g., a doctor’s appointment). Repeated issues or unresolved doubts are referred to ZUS.
Control Protocol and Potential Consequences
A protocol is created after an inspection, even if everything is in order. It may include details of the inspection and any findings.
If the documentation indicates misuse of sick leave, ZUS may initiate proceedings and revoke benefit entitlement. Employees have seven days to submit objections and evidence, with ZUS handling the case thereafter.
Employees can appeal ZUS decisions to court within one month of receiving the decision.
Employer Responsibilities During Control
Control cannot involve inquiries about the diagnosis or cause of the employee’s incapacity. Inspectors are prohibited from asking about these details.