A sick note is a document confirming temporary incapacity for work caused by the employee's illness or by the need to care for a sick family member. In the era of electronic sick notes, many people ask whether they still have to deliver their sick leave (L4, e-ZLA) to the employer, and by when. The rules have changed significantly: they brought real simplifications for employees who fall ill, but they also left certain duties to inform the employer. Illness in the first weeks of a job is a separate matter – we cover it in our post on sick leave during probation.
Electronic sick notes, known as e-ZLA, have transformed the way sickness absence is handled in Polish businesses. The system has not only simplified procedures for employees but also improved control over the proper use of sick leave. The aim of introducing this technology was to remove the problems with delivering paper sick notes on time and to limit abuse of the sickness benefit (zasiłek chorobowy) system.
Since 1 December 2018 employees, as a rule, have not had to physically deliver sick notes to their employer. Doctors issue sick notes in electronic form (e-ZLA), which go to the system of ZUS (Social Insurance Institution) and are made available to employers on their information profiles (Article 55 and Article 58 of the Sickness Benefits Act). A printout or a sick note on a paper form is issued only in exceptional cases – at the patient's request, when the contribution payer has no information profile, or when an e-ZLA cannot be issued (Article 55a(6) and (7)). Current law provides neither a 7-day deadline nor a 25% reduction of the benefit for late delivery of such a document (Article 62)
How the rules on sick notes have evolved
The history of sick notes in Poland has gone through a major transformation in recent years. Until January 2016 doctors issued sick notes only on paper, which caused many practical problems for employees who were ill. The paper system required the insured person to deliver the document in person or to ask someone else to do it, which was often difficult for people who were seriously ill.
Electronic sick notes were introduced gradually. From 1 January 2016 doctors could issue an e-ZLA alongside paper sick notes (Act of 15 May 2015, Journal of Laws (Dz.U.) 2015 item 1066), and since 1 December 2018 sick notes have, as a rule, been issued only electronically. The change was part of a wider digitalisation of the healthcare system and was meant to streamline administrative processes and improve control over the proper use of sickness benefits.
In the paper system the employee had to deliver the sick note within 7 days of receiving it. The deadline was counted from the day after the insured person received the sick note. If the last day fell on a public holiday, the deadline moved to the next working day
The consequences of delivering a paper sick note late were severe for employees. If it was delivered more than 7 days after receipt, the sickness or care benefit was reduced by 25% for the period from the 8th day of the certified incapacity until the day the certificate was delivered. This rule often penalised people who, because of a serious illness, could not physically deliver the document on time.
The paper system allowed several ways of delivering a sick note. The employee could deliver it in person, ask someone else to do it, or send it by post. If it was sent by post, the date of the postmark was treated as the date of delivery, which gave employees some flexibility in meeting the deadline.
Current rules on electronic sick notes
Today's system of electronic sick notes runs on advanced IT infrastructure that ensures safe and fast transfer of information between doctors, ZUS and employers. Medical certificates are issued as electronic documents signed with a qualified electronic signature, a trusted signature, a personal signature or using the method of confirming the origin and integrity of data available in the ZUS system (Article 55(1) of the Sickness Benefits Act), which makes it possible to confirm their authenticity and integrity.
Issuing an e-sick note is an automated process. After issuing the sick note, the doctor sends it to the electronic inbox of ZUS, which in turn makes the document available free of charge to the contribution payer on its information profile no later than on the day after the day it received the certificate. This mechanism ensures a fast flow of information and reduces the delays caused by physically transporting documents. A longer illness also brings another employer duty – occupational medical examinations, including a follow-up check after sick leave of more than 30 days.
An electronic sick note has the same legal force as its paper version. ZUS and an employer that has a contribution payer information profile on PUE ZUS / eZUS (ZUS online platform) receive information about an electronically sent sick note automatically, without the employee having to do anything. A contribution payer is obliged to set up such a profile (Article 47b of the Social Insurance System Act)
The introduction of e-ZLA has significantly shortened the time it takes for information about an employee's sickness absence to reach the employer. In the paper system this could take several days; now the information arrives practically as soon as the doctor issues the sick note. This speed allows better work planning in the business and a faster response to the employee's absence.
The electronic system has also made it much easier for ZUS to monitor sick leave. Electronic sick notes have significantly tightened the system against abuse, enabling faster detection of irregularities and checks on the proper use of sickness benefits. Automated processes make it possible to run statistical analyses and identify suspicious patterns in the use of sick leave. ZUS relies on the same data when assessing entitlement to sickness benefit after employment ends.
The employee's duty to inform the employer
Despite the introduction of electronic sick notes, employees still have certain duties to inform their employers. Many people wrongly assume that because the electronic sick note goes directly to the employer, there is no longer any duty to inform them. This assumption is incorrect and may lead to problems in the employment relationship.
Under the labour law in force, an employee should notify the employer in advance of the reason for and expected length of an absence from work if the reason is known in advance or can be foreseen. In practice this means that the employee must tell the employer that they are ill and will be absent from work because of illness.
If circumstances arise that prevent the employee from coming to work, the employee must promptly notify the employer of the reason for the absence and its expected length. The notification should be made no later than on the second day of absence from work
After visiting the doctor and receiving a sick note, the employee should confirm to the employer that a sick note has been issued and say for what period it is valid. This information allows the employer to plan work properly and, if needed, arrange cover for the employee's absence.
The duty to inform works both ways – it protects the interests of the employer, who can organise work during the employee's absence, and it safeguards the employee's right to have the sickness absence treated correctly. Knowing the reason for the absence, the employer can classify it properly in the HR and payroll systems.
How to notify the employer of sick leave
The legislator has left employees a lot of freedom in choosing how to notify the employer of an absence caused by illness. If the labour law rules in force at a given employer or the work regulations do not specify a particular method of reporting the reason for absence, the employee may use various available means of communication.
The most common methods are a phone call, e-mail, messaging apps used in the company or other means of electronic communication. The employee may also give notice in person, if their health allows, or ask another person to do it on their behalf.
If the employee chooses to notify by post, the date of the postmark is treated as the date of notification. This rule gives employees certainty about when they fulfilled their duty to inform, regardless of when the letter actually reaches the employer.
It is important for employees to know the internal procedures in their workplace. Some employers may set out preferred communication methods for sickness absence in the work regulations or other internal rules. Following such procedures helps HR processes run smoothly and prevents misunderstandings.
The employee may notify the employer of the absence in person, through another person, by phone, by electronic means of communication or by post. The choice of method belongs to the employee, unless the employer has set out specific procedures in the work regulations
Special cases of absence related to the COVID-19 pandemic
The coronavirus pandemic introduced new categories of absence that required existing procedures to be adapted. Quarantine and home isolation became frequent reasons for absence from work, which made it necessary to introduce special rules on documenting and settling such periods.
From 24 October 2020 the basis for paying sickness benefits to a person in quarantine or home isolation because of COVID-19 was information in the IT system of the e-Health Centre, known as the EWP system. Later ZUS also began to make this information available on PUE ZUS, which made the data easier to access for both employees and employers.
Earlier, the basis for paying benefits for quarantine or home isolation was a written decision of the State Sanitary Inspection, or the employee's statement if the decision was not given in writing. The change simplified procedures and automated the documenting of pandemic-related absences.
An employee in quarantine or home isolation could receive sick pay or sickness benefit. At the end of 2020 rules were introduced allowing remote work during quarantine and isolation if the employee wished to work and the employer agreed (Articles 4h and 4ha of the Act of 2 March 2020 on special solutions related to COVID-19). These rules apply only during a state of epidemic threat or a state of epidemic due to COVID-19 – the state of epidemic threat was lifted with effect from 1 July 2023
The option of combining work with home isolation became a significant convenience for both employees and employers. If the employee felt well enough to perform their duties and could do so remotely, and the employer agreed, the employee was entitled to pay for work for the time of combining work and isolation, not to sick pay or sickness benefit.
Benefits of electronic sick notes
The electronic sick note system has brought many benefits to all parties – employees, employers, doctors and insurance institutions. For employees who are ill, the greatest advantage is that they no longer have to physically deliver sick notes within a set deadline, which was especially burdensome for people who were seriously ill.
Employers have gained faster access to information about their employees' sickness absences, which allows better work planning and organisation of cover. Automatic transfer of sick note information removes the delays caused by physically transporting documents and reduces the risk of administrative problems.
For doctors, the e-ZLA system means a smoother process of issuing sick notes and no problems with printing, storing and distributing paper forms. The electronic system also allows better control over the issuing of sick notes and limits opportunities for abuse.
ZUS, as the institution responsible for paying sickness benefits, has gained much better tools for monitoring and checking the proper use of sick leave. The electronic system allows statistical analyses, the identification of irregularities and a faster response to potential abuse.
The main benefits of the e-ZLA system for the different groups are listed below:
- Employees do not have to physically deliver sick notes to the employer
- No risk of a benefit reduction for late delivery
- Faster transfer of information between all parties
- Lower administrative costs for employers
- Better control over the proper use of benefits
- Fewer opportunities for abuse and forgery of documents
- Automation of processes related to handling sickness absence
Checking the proper use of sick leave
The introduction of electronic sick notes has greatly improved the possibilities of checking whether they are used properly. The e-ZLA system allows ZUS to run detailed analyses of patterns in the use of sick leave and to quickly identify cases that raise doubts about their legitimacy.
Electronic sick notes are linked to IT systems that can automatically detect irregularities, such as overlapping periods of sick leave from different doctors, unusually frequent use of sick leave by certain patients or suspicious patterns in the sick notes issued by particular doctors.
Sick leave is meant for recovery. Since 13 April 2026 the Sickness Benefits Act has expressly provided that an insured person loses the right to sickness benefit for the entire period of the sick leave if during that time they perform gainful work (any activity of a gainful nature, except incidental activities required by important circumstances – an instruction from the employer is not such a circumstance) or undertake activity inconsistent with the purpose of the sick leave, that is, actions that hinder or prolong treatment (Article 17(1)–(1b), as worded by the Act of 18 December 2025, Journal of Laws (Dz.U.) 2026 item 26)
Checks on the use of sick leave can take various forms, from data analysis to on-site inspections. ZUS may check whether people on sick leave actually use this time for treatment and recovery (Article 68(1)). Checks may also be carried out by employers that pay benefits themselves, and by every employer as regards sick pay under Article 92 of the Labour Code (Kodeks pracy) (Article 68(1a) and (1d)). If abuse is detected, sanctions may be applied, including loss of the right to sickness benefit. For clients of our payroll outsourcing, we calculate sick pay and benefits on the payroll.
Employers have also gained better ways of monitoring their employees' absences. Access to electronic information about sick notes allows them to analyse the frequency and length of sickness absences, which may help to identify health problems in the workplace or potential abuse.
Procedures to follow in the case of sick leave
Handling sick leave properly requires knowing the current procedures and the duties of all parties. An employee who falls ill and needs sick leave should follow a set sequence of steps.
Below is a step-by-step procedure to follow in case of illness:
- Promptly notify the employer that you cannot come to work because of illness
- See a doctor to get a diagnosis and, if needed, a sick note
- Inform the employer that you have received a sick note and for what period it is valid
- Follow the doctor's recommendations and use the time on sick leave for treatment and recovery
- Contact the employer if the sick leave is extended or shortened
- Return to work when the period of incapacity ends
Each of these steps matters for the correct handling of sickness absence. Remember that the duty to inform the employer does not end with the first notification – if the period of sick leave changes, you should also inform the employer.
The employee should notify the employer of the illness no later than on the second day of absence from work. After receiving a sick note, the employee should also confirm its period of validity and report any changes to that period
Comparing the systems: paper and electronic
Comparing paper and electronic sick notes shows the scale of the changes in the handling of sickness absence. The transformation has affected every part of the process – from the moment the doctor issues the sick note to its settlement by the employer.
| Aspect | Paper system | Electronic system |
|---|---|---|
| Delivery deadline | 7 days from receipt | No duty to deliver |
| Method of transfer | Physical delivery | Automatic in the system |
| Sanctions for delay | Benefit reduced by 25% | No sanctions |
| Control of abuse | Limited | Advanced and automatic |
| Time to reach the employer | Up to several days | No later than the day after ZUS receives it |
| Risk of loss | High | Practically none |
These differences show how significant the changes introduced by e-ZLA were. Removing the risk of financial consequences for late delivery of a sick note was particularly important for employees who previously could be penalised with a reduced benefit even though their health prevented them from delivering the document on time.
The electronic system has also made the process more transparent. All parties have access to the same information at the same time, which removes misunderstandings and disputes caused by different interpretations of the documentation.
Challenges and problems in the new system
Despite its many benefits, the electronic sick note system is not free from challenges. One of the main problems is that all participants have to adapt to new procedures and technology. Older employees in particular may find it difficult to understand the changes in their duty to inform.
Technical problems with IT systems also occur from time to time. Server failures, problems accessing electronic platforms or delays in data transfer may complicate the handling of sick notes.
Another challenge is ensuring an adequate level of security for medical data transferred electronically. The system must ensure the confidentiality of information about employees' health and protect this data against unauthorised access.
Example from practice: A manufacturing company employing 200 people saw a marked reduction in administrative problems after e-ZLA was introduced. Previously the HR department handled about 15-20 late sick notes a month, which created extra work calculating reduced benefits and clarifying situations with employees.
Some employees are still unaware of their duty to inform the employer in the electronic sick note system. The mistaken belief that e-ZLA completely removes the need to communicate with the employer may lead to problems in the employment relationship
The future of the sick note system
The electronic sick note system will probably continue to be improved and modified. Technological development may bring even more automation and better integration with the HR and payroll systems used by employers.
The system's functionality may also be extended with additional features, such as automatic notifications to employers about the approaching end of sick leave or integration with human resources management systems. Such solutions could further simplify the handling of sickness absence.
The growth of telemedicine and digital health may also affect the way sick notes are issued and verified. Online medical consultations and sick notes issued after teleconsultations may become more common, especially for simple conditions.
Another important direction may be better integration of sickness absence data with analytical systems, which could help to identify health problems in the workplace and plan preventive measures.
