New Polish regulations taking effect April 13, 2026, clarify that any paid work during sick leave, even remote work, will result in loss of sickness benefits.
New Regulations on Sickness Benefits
New provisions of the Act on Monetary Benefits from Social Insurance will take effect on April 13, 2026, clarifying the rules for losing the right to sickness benefits. The changes include Article 17, paragraph 1 of the benefit act and introduce new definitions.
Definition of “Paid Work” Under New Law
Under the amended Article 17, paragraph 1 of the benefit act, an insured person loses the right to sickness benefit for the entire period of sick leave if, during the period of declared inability to work, they engage in paid work. Paid work is defined as any activity of a commercial nature, regardless of the legal relationship underlying its performance, excluding incidental activities.
Activities inconsistent with the purpose of sick leave are any actions that hinder or prolong treatment or rehabilitation, excluding ordinary daily activities or incidental activities whose undertaking during sick leave requires significant circumstances.
Previous Legal Interpretations
Until April 13, 2026, the provisions of the benefit act did not contain a definition of paid work. This definition was shaped by case law, on which the definition contained in Article 17, paragraph 1a of the benefit act is based. Previous case law presented two views: one that every manifestation of professional activity requires repayment of sickness benefits, and another that incidental work-related activities do not constitute grounds for losing benefits.
Does the Amount of Additional Earnings Matter?
Regarding whether the amount of additional earnings matters for losing benefits, the Supreme Court does not have a uniform opinion. In one case, the Supreme Court noted that paid work ties the right to benefits to whether the insured person is not obtaining financial resources for maintenance, establishing that the benefit cannot be equated with compensation for lost earnings.
The Court has also held in special factual situations that constitutional interpretation of Article 17, paragraph 1 may lead to its non-application when the sanction (loss of sickness benefit for the entire period) could be considered too drastic and unfair in relation to the nature of other work and small income amounts.
Remote Work and Benefit Loss
A person receiving a benefit may lose it due to performing paid work regardless of whether this work physically or psychologically burdened them. The fact of earning income is what matters, not whether the work interfered with recovering health.
Even work performed remotely from home or via internet contracts for services will result in loss of the right to benefits, as the insured has an obligation to refrain from all professionally performed activities while receiving sickness benefits.
Company Functions and Benefit Eligibility
Performing activities related to holding positions in companies may raise additional doubts. The Supreme Court has held that participating in general meetings as a shareholder in a limited liability company is not considered paid work. However, unpaid performance of management board duties by a director who is also a shareholder can result in benefit loss.
The Court emphasized that “paid work” should not be understood only as activities bringing direct monetary benefits, but also those creating opportunities for indirect financial benefits or minimizing company costs through personal involvement in management activities.
