Poland’s 2026 minimum wage hike raises daily sick pay rates, with calculations based on prior earnings.
Daily Rate Calculation
From January 1, 2026, the minimum wage is 4806 zł gross, increasing the base for sickness benefit calculations. The daily rate is derived by subtracting social security contributions (13.71%) from this minimum wage.
Compared to 2025, the daily increase is approximately 3–4 zł. This difference is minimal for short sick leave but becomes noticeable for extended periods.
Payment Duration and Responsibility
Employers pay sickness benefits for the initial period of sick leave. After that, responsibility transfers to ZUS (Social Insurance Institution). The employee’s daily rate remains unchanged; only the paying entity differs.
For a full-time employee earning the minimum wage in 2026, ZUS pays 80% of the calculated daily rate. A week of sick leave would yield approximately 754 zł from ZUS.
Who Gets Full Pay
The standard sickness benefit is 80% of the calculated base. Full payment (100%) applies only in specific circumstances, such as work-related accidents or occupational diseases.
In all other cases, including serious illness, the 80% rate applies, regardless of the duration.
Employment Contract Differences
Sickness insurance is mandatory for employment contracts but not for contracts of mandate (zlecenie). Whether a mandate holder receives sickness benefits depends on whether and on what basis contributions were paid.
Consequently, in 2026, one mandate recipient might receive a few dozen złoty daily, while another could receive several hundred złoty, reflecting vastly different contribution bases.
