Everyone covered by sickness insurance in Poland can count on financial support if they are unable to work because of illness. The sickness benefit (zasiłek chorobowy) paid by ZUS (Social Insurance Institution) is an important safeguard for employees, but its amount depends on the benefit base (podstawa wymiaru) being set correctly. Knowing how this base is calculated is essential for both employers and employees, because it directly affects the amount of the benefit received.
The sickness insurance system in Poland is based on solidarity principles, with the benefit proportional to previous earnings. This mechanism spreads the financial risk of temporary incapacity for work fairly. Setting the benefit base correctly requires taking many factors into account, such as the length of employment, the type of pay components paid and specific situations involving incomplete months of work.
In 2026, detailed rules govern how the sickness benefit base is calculated - above all Articles 36–46 of the Act of 25 June 1999 on cash benefits from social insurance in the event of sickness and maternity (consolidated text Journal of Laws (Dz.U.) 2026 item 854, the Sickness Benefits Act (ustawa zasiłkowa)). The key distinction here is between pay paid for a period and pay paid in a period, which is fundamental to setting the base correctly. The system also covers different employment scenarios, from standard cases with a full 12-month period of work to special situations involving newly hired employees.
In 2026 the sickness benefit base is the average monthly pay for the 12 calendar months preceding the month in which the incapacity for work arose (Article 36 section 1). This pay is reduced by the social insurance contributions deducted from the employee - usually 13.71 per cent in total (Article 3 point 3)
Basic rules for setting the sickness benefit base
The fundamental rule for setting the sickness benefit base is to take the average monthly pay from a specified period before the incapacity for work arose. This ensures that the benefit reflects the employee's actual earnings, including how they vary over time. As a rule, the benefit base includes all pay components on which the sickness insurance contribution is paid (Article 3 point 3), with the exceptions set out in Article 41 of the Sickness Benefits Act.
A key element of this system is the 12-month reference period preceding the month in which the incapacity for work arose. This period is not chosen at random - it allows seasonal fluctuations in pay, annual bonuses and other variable pay components that may occur over a yearly cycle to be taken into account. As a result, the benefit base is more stable and fairer than if it were based on a shorter reference period.
The distinction between pay paid for a period and pay paid in a period is also important. It matters particularly for employers who pay salaries by the 10th of the following month. In such cases, the pay for January may be paid in February. What counts is the pay paid for a given month (Article 36 section 1), not the date it is paid.
The pay taken into the sickness benefit base is reduced by the social insurance contributions financed by the employee. These usually total 13.71 per cent: pension 9.76%, disability 1.5% and sickness 2.45% (Article 3 point 3)
These rules can be illustrated with specific examples. An employee who is paid on the last working day of the month and fell ill on 2 January 2026 will have the benefit base set from pay paid for the period from January 2025 to December 2025. An employee paid by the 10th of the following month who fell ill on 9 March 2026 will have the base set from pay for the period from March 2025 to February 2026.
The system also covers situations where the employee has not worked for a full 12 months before the incapacity for work arose. In such cases the benefit base is set from the full calendar months of insurance, leaving out incomplete months (Article 36 section 2). A calendar month counts as full when the employee was hired from the first working day of that month.
Rules for setting the base when employment starts mid-month
Situations where an employee starts work in the middle of a calendar month require a special approach to setting the sickness benefit base. The rules provide for different scenarios depending on exactly when the incapacity for work arose and how long the employment had lasted before it. These rules are intended to ensure that all employees are treated fairly, whatever their start date.
Where the incapacity for work arose before 12 months of employment, the sickness benefit base is set only from the full calendar months of employment. This means that incomplete months are left out of the calculation, which prevents the base from being understated because of incomplete pay in the first month of work. This approach protects the employee's interests and ensures that the benefit reflects their real earning capacity.
A special case is where the employment contract was concluded in the middle of a month and the incapacity for work arose in the following month. In that case the benefit base is the employee's pay for the month in which they were on sick leave. This base is then supplemented to a full month of employment under Article 37 of the Sickness Benefits Act.
The minimum sickness benefit base for a full-time employee may not be lower than the minimum wage after deducting 13.71% (Article 45 section 1). In 2026 this is PLN 4,147.10 (PLN 4,806 − 13.71%), and from 1 January 2027 - PLN 4,271.35 (PLN 4,950 − 13.71%)
In practice, the benefit base for short-term employment is often the pay set out in the employment contract (where the pay is a fixed monthly amount - Article 37 section 2 point 1), reduced by the mandatory contributions of 13.71 per cent. This solution makes the system stable and predictable, while protecting the employee from an excessive reduction of the benefit because of the short period of employment.
The system also covers situations where the employee did not earn full pay during the base period for justified reasons. In such cases detailed rules apply to months in which the employee worked less than half of their required working time. Such months are not counted in the benefit base, while months in which at least half of the working time was worked are included after being supplemented to the full amount of pay (Article 38 section 2).
Illness in the first month of employment
Illness in the first month of employment requires particular attention, because it concerns employees who do not yet have an established pay history with that employer. The rules provide for special arrangements in such situations, intended to give newly hired employees an adequate level of financial protection while keeping the social insurance system fair.
The basic condition for the right to sick pay (wynagrodzenie chorobowe) in the first month of employment is meeting certain criteria relating to previous sickness insurance or length of service. Previous periods of sickness insurance (including under another title) count towards the 30-day waiting period if the break between them did not exceed 30 days or was due to unpaid leave, parental leave (urlop wychowawczy) or active military service by a non-professional soldier (Article 4 section 2). If, together with those periods, the employee has at least 30 days of insurance, the benefit is due from the first day of illness in the new job.
The second way to qualify for the benefit in the first month of employment is to have a previous period of at least 10 years of mandatory sickness insurance (Article 4 section 3 point 3). This requirement rewards long-term participation in the social insurance system and protects experienced employees who have co-financed the sickness benefit system for years.
The sickness benefit base in the first month of employment is the pay the employee would have earned for a full month worked. Where the pay is a fixed monthly amount, this is the gross pay set out in the employment contract, reduced by contributions of 13.71 per cent (Article 37 section 2 point 1)
There are also categories of insured persons who are entitled to the benefit from the first day of insurance, without a waiting period (Article 4 section 3). This group includes members of the Sejm and senators who joined sickness insurance within 90 days of the end of their term of office. Similar entitlements apply to school graduates, including graduates of higher education institutions and doctoral schools, who were covered by sickness insurance within 90 days of completing their education.
Special rules also apply where the incapacity for work was caused by an accident on the way to or from work (Article 4 section 3 point 2 of the Sickness Benefits Act) or by an accident at work or an occupational disease - in that case sickness benefit from accident insurance is due regardless of the period of insurance (Article 8 section 1 of the Accident Insurance Act, consolidated text Dz.U. 2025 item 1644). In such situations the right to the benefit applies regardless of the length of employment.
A practical example of these rules could involve an employee who signed an employment contract starting on 1 June and became unable to work because of illness on 15 June. If, before taking up the job, they worked under a contract of mandate (umowa zlecenia) from 1 February to 15 May and were voluntarily covered by sickness insurance under it, the total period of sickness insurance before and after a break not exceeding 30 days is more than 30 days, which gives them the right to sickness benefit from the first day of incapacity for work.
Illness in the second month of employment
A situation where the incapacity for work arises in the second month of employment is a special case that requires an individual approach to setting the sickness benefit base. The rules cover different scenarios depending on whether the first month of employment was worked in full or only in part. These rules are intended to ensure fair treatment of employees who are just starting out with a given employer.
Where the first month of employment was not worked in full, the sickness benefit base is the average pay for a full month. In practice, this means that the base is the pay for the month in which the incapacity for work arose, topped up to the amount of pay the employee would have received had they worked the full calendar month. This amount is then reduced by the mandatory social insurance contributions of 13.71 per cent (Article 37).
The alternative scenario is where the employee worked the first month in full. In that case that month should be included in the sickness benefit base (Article 36 section 2), which reflects the employee's actual earnings more accurately. This approach makes the system fairer and better matches the benefit to the insured person's individual situation.
In the case of illness in the second month of employment, where the first month was not worked in full, the benefit base is supplemented to the full monthly pay. This means that the employee will receive a benefit calculated on the basis of the full pay set out in the employment contract
Special rules also apply where, during the base period, the insured person's earnings fell because they did not work while receiving various benefits. This may concern an employee who received sickness benefit, rehabilitation benefit, maternity benefit or care allowance, or who did military exercises.
In such cases, for an employee, pay for months in which they worked less than half of their required working time is excluded, and pay from months in which they worked at least half is included after being supplemented (Article 38 section 2). Supplementing means taking the amount of pay for the month that the employee would have earned had they worked their full working time. For insured persons who are not employees (e.g. contractors under a contract of mandate), Article 50 provides similar rules for income - months with work for less than half of the month are excluded, and the others are included without supplementing.
These rules are intended to ensure that the sickness benefit base reflects the employee's real earning capacity and is not artificially lowered by periods of justified absence from work. The system protects the interests of insured persons and ensures fair treatment of all employees, whatever their individual work situation.
Supplementing pay for incomplete months
The mechanism for supplementing pay for incomplete months is an important part of calculating the sickness benefit base. It is intended to ensure that the benefit reflects the employee's real earning capacity and is not artificially lowered by periods of justified absence from work. These rules are particularly important for the fair treatment of all insured persons, whatever their individual work situation.
Pay is supplemented only in specific situations provided for by law. First, where the employee's pay was reduced for justified reasons, such as sick leave, parental leave (urlop wychowawczy), maternity leave or unpaid leave. Second, where the incapacity for work arose in the first month of employment. In both cases the aim is to ensure that the employee is not financially disadvantaged by circumstances beyond their control.
It is important to understand that supplementing concerns only the calculation of the base: for days of justified absence, the amount the employee would have earned had they worked is added (Article 37 section 2). This does not mean that the employee keeps the right to pay for days of parental leave (urlop wychowawczy) or unpaid leave - no pay is due for those periods. These periods are not treated as breaks in employment, but as an integral part of the employment relationship.
Where the pay is a fixed monthly amount, supplementing means taking into the benefit base the monthly pay set out in the employment contract or in another legal act on which the employment relationship is based (Article 37 section 2 point 1); variable components are supplemented according to the days worked (point 2). This pay must be reduced by the social insurance contributions financed by the employee
Supplementing pay that is a fixed monthly amount is relatively simple: the monthly pay set out in the employment contract is taken into the benefit base. This pay must be reduced by the social insurance contributions financed by the employee, i.e. usually by 13.71 per cent. This is not, however, the net amount paid out - no income tax advance or health insurance contribution is deducted from the base.
Supplementing pay is intended to establish the amount the employee would have earned had they worked a full calendar month. The rules for this are set out in detail in the Sickness Benefits Act, which ensures that they are applied uniformly throughout the country. This mechanism is particularly important for employees hired on various legal bases, where pay may depend on the time actually worked.
Both fixed components reduced for periods of illness, such as basic salary, and variable components that go into the benefit base, such as bonuses or allowances, are supplemented. This comprehensive approach ensures that the sickness benefit base reflects the employee's full pay, not just its basic components.
Pay components included in the benefit base
Identifying the pay components that go into the sickness benefit base is crucial for calculating the benefit correctly. The Polish social insurance system is based on the principle that the benefit base includes all pay components on which the sickness insurance contribution is paid (Article 3 point 3). The exception is components to which the employee keeps the right while receiving the benefit, if they are paid for that period (Article 41 section 1).
The basic and most important component included in the benefit base is the basic salary. It is the foundation of the pay system and is present in practically all forms of employment. The basic salary is usually fixed and predictable, which makes it a stable element of the sickness benefit base. Including it in full ensures that the benefit base reflects at least the employee's minimum level of pay.
In addition to the basic salary, the benefit base also includes holiday pay. This component is particularly important because it reflects the employee's right to rest while keeping their pay. Including holiday pay in the sickness benefit base ensures that the employee is not financially disadvantaged for using their right to rest.
Pay components paid for monthly periods are included in the sickness benefit base in the amount paid for the calendar month. This applies to all forms of pay on which the sickness insurance contribution is paid
A discretionary bonus is another important component of the sickness benefit base, if it is reduced for the period of illness. A monthly bonus is included in the amount paid to the employee (Article 42 section 1), and a quarterly or annual bonus - at 1/12 of the amounts paid for the preceding four quarters or the preceding year (Article 42 sections 2–3), which means that its amount may differ from month to month. This system ensures that the benefit base reflects the employee's actual pay, including the incentive and discretionary elements used by the employer. Calculating sick pay and the benefit base is part of our HR and payroll services.
Overtime pay also goes into the sickness benefit base and is included in full when calculating the average pay paid for the 12 calendar months. This is particularly important for employees who regularly work overtime, because it ensures that their extra effort is reflected in the amount of the sickness benefit.
The night work allowance and pay for downtime are also included in the sickness benefit base. These components reflect specific working conditions and are included in full. Benefits on which no contributions are paid are not included, however - e.g. per diems and reimbursement of business travel costs within the limits set by the business travel rules (§ 2 section 1 point 15 of the Regulation of the Minister of Labour and Social Policy of 18 December 1998 on detailed rules for determining the contribution base).
| Pay component | How it is included | Legal basis | Notes |
|---|---|---|---|
| Basic salary | Full amount | Article 3 point 3, Article 36 of the Sickness Benefits Act | Basic component |
| Holiday pay | Full amount | Article 3 point 3 of the Sickness Benefits Act | For the rest period |
| Discretionary bonus | Amount paid | Article 42 of the Sickness Benefits Act | If reduced for time off sick |
| Overtime | Full amount | Article 3 point 3, Article 38 of the Sickness Benefits Act | Average over 12 months |
| Night work allowance | Full amount | Article 3 point 3 of the Sickness Benefits Act | For night work |
| Pay for downtime | Full amount | Article 3 point 3 of the Sickness Benefits Act | If applicable |
Practical examples of calculating the benefit base
Understanding the theoretical rules for setting the sickness benefit base is important, but so is knowing how they are applied in practice. Specific examples make it easier to see how the rules work in real working situations and what different employment scenarios can mean for the amount of the benefit.
The first practical example concerns an employee hired by a company on 12 September 2025 who was on sick leave from 25 January 2026 to 29 January 2026. From the first day of incapacity for work they are entitled to a sickness benefit (in this case sick pay from the employer, calculated in the same way as the benefit). The benefit base is set from the full calendar months worked by the employee, i.e. from October 2025 to December 2025. September is excluded from the calculation because it is an incomplete month worked by the employee. Once employment has ended, it is worth checking when you can claim sickness benefit after employment ends.
The second example illustrates the situation of an employee who signed an employment contract starting on 1 June and became unable to work because of illness on 15 June. Before taking up the job, they worked under a contract of mandate from 1 February to 15 May and were voluntarily covered by sickness insurance under it. As the total period of sickness insurance before and after a break not exceeding 30 days is more than 30 days, the employee is entitled to sickness benefit from the first day of incapacity for work.
The employer must raise the originally set benefit base of a full-time employee if it turns out to be lower than the minimum benefit base applicable in that year. The minimum base may not be lower than the minimum wage after deducting 13.71% - in 2026, PLN 4,147.10 (Article 45 section 1)
The third example concerns an employee hired on 1 November 2025 who receives a basic salary and monthly discretionary bonuses, which are reduced for periods of absence due to illness. In February 2026 the employee was on sick leave. The sickness benefit base is the average monthly pay for the period from November 2025 to January 2026 plus the monthly bonuses for that time.
These practical examples show how varied the situations involving the sickness benefit base can be. Each case requires an individual approach and consideration of the specific circumstances of employment. The key is to identify correctly the period from which pay is taken and to include all pay components correctly.
Applying the rules in practice also requires taking into account that one day of illness corresponds to one thirtieth of the pay forming the benefit base. This means that the monthly benefit base is divided by 30 (Article 36 section 3), and the benefit is, as a rule, 80% of this daily base, or 100% in cases including pregnancy and an accident on the way to or from work (Article 11). This approach keeps the benefit proportional to the period of incapacity for work. For the first 33 days of illness in a year (14 days for an employee aged over 50), the employee receives sick pay from the employer, calculated from the same base (Article 92 of the Labour Code (Kodeks pracy)); sickness benefit from ZUS is due from the following day. How long the benefit can be paid, and which period its base is taken from, is explained in the benefit period vs the benefit base period.
A manufacturing company hired a new employee on 15 October 2025. The employee fell ill on 20 February 2026 and was on sick leave for 10 days. The base for their benefit was set from pay for the full calendar months from November 2025 to January 2026, leaving out the incomplete month of October. The daily rate was calculated by dividing the average monthly pay reduced by 13.71 per cent by 30 days and taking 80% of the result.
Conditions for the right to sickness benefit
Not every employee is automatically entitled to sickness benefit from the first day of employment. The social insurance system sets certain conditions that must be met for the insured person to receive this benefit. These requirements are intended to keep the system financially stable and to spread the burden fairly among all participants in sickness insurance.
The basic condition for the right to sick pay is that the waiting period (okres wyczekiwania) has passed: 30 days of uninterrupted mandatory sickness insurance (for voluntary insurance, e.g. a contractor under a contract of mandate or a business owner - 90 days; Article 4 section 1). This period is meant to ensure that the employee has participated in the social insurance system for an appropriate time before using the benefit. Previous periods of sickness insurance also count towards the waiting period, provided that the break between them did not exceed 30 days.
There are, however, situations in which there is no right to sick pay even if the formal conditions of employment are met. Most often this involves not having the required waiting period, engaging in activity inconsistent with the purpose of the sick leave, or doing paid work during the certified period of incapacity for work (Article 17 section 1 as worded from 13 April 2026). These restrictions are intended to prevent abuse and to ensure that the benefit is used for its intended purpose.
The waiting period is 30 days of uninterrupted mandatory sickness insurance. Previous periods of sickness insurance also count towards this period if the break between them did not exceed 30 calendar days
Special rules apply to certain categories of employees, who are entitled to the benefit without a waiting period. This concerns situations where the incapacity for work was caused by an accident on the way to or from work (Article 4 section 3 point 2) or by an accident at work or an occupational disease (Article 8 section 1 of the Accident Insurance Act). In such cases the benefit is due from the first day of insurance, without a waiting period.
School graduates, including graduates of higher education institutions, may also benefit from special entitlements. If they were covered by sickness insurance or joined it within 90 days of completing their education, they are entitled to sickness benefit from the first day of incapacity for work. The date of completing education is determined on the basis of the school certificate or higher education diploma, i.e. the date of the final diploma examination.
Members of the Sejm and senators who joined sickness insurance within 90 days of the end of their term of office are also entitled to the benefit from the first day of insurance. These special rules are intended to ensure continuity of insurance cover for people holding important public offices.
- Check whether the 30-day waiting period has been met (90 days for voluntary insurance)
- Verify the continuity of sickness insurance
- Assess whether any circumstances exclude the right to the benefit
- Check that the employee did not do paid work during the sick leave
- Confirm that the sick leave was used properly
The benefit base and different forms of employment
Today's labour market is characterised by a variety of forms of employment, which directly affects how the sickness benefit base is set. Each form of employment may involve different pay rules, which requires the methods of calculating sickness benefits to be adapted accordingly. Understanding these differences is essential for applying the rules correctly and treating all insured persons fairly.
Employees with an open-ended employment contract usually have the most stable situation when it comes to setting the sickness benefit base. Their pay is predictable and regular, which makes it easier to calculate the average monthly pay for the 12 months preceding the incapacity for work. In such cases the benefit base reflects the employee's real earning capacity and provides an adequate level of financial protection.
The situation is different for employees on fixed-term or seasonal contracts. Their pay may vary depending on the period of employment, which affects how the benefit base is calculated. In such situations it is particularly important to take all periods of employment into account and to supplement pay for incomplete months appropriately, so that these employees are treated fairly.
The sickness benefit base should not include pay components to which the employee keeps the right while the benefit is paid during insurance, if they are paid for the benefit period (Article 41 section 1). When the contract ends and the employer stops paying them, these components are included in the base of the benefit for the period after employment has ended
Part-time employees also require a special approach. Their pay is proportional to their working time, which must be taken into account when setting the sickness benefit base. The system provides for appropriate conversion mechanisms that keep the benefit proportional to working time and pay; the minimum base under Article 45 applies only to full-time work. Where the working time changes in the month in which the incapacity arose or in the months of the base period, the pay set for the new working time is used (Article 40).
People working under civil law contracts are covered by sickness insurance only in certain cases. A contractor under a contract of mandate may join voluntary sickness insurance; the benefit base is then their income forming the contribution base, reduced by 13.71% (Article 3 point 4, Article 48). A contract for specific work (umowa o dzieło) is not a title to social insurance, so it gives no right to the benefit. The benefit base of business owners is based on the declared amount (Article 48a).
Special rules also apply to posted employees, employees working remotely or working in different locations. Their pay may include additional components, such as allowances for work in difficult conditions - those on which contributions are paid go into the sickness benefit base. Per diems and lump sums covering business travel costs within the limits are not subject to contributions, so they are not included in the base.
- An open-ended employment contract provides a stable benefit base
- Fixed-term contracts require all periods of employment to be taken into account
- Part-time work requires proportional conversion
- Contract of mandate: income subject to contributions (voluntary sickness insurance); contract for specific work - no benefit
- Per diems and reimbursement of business travel costs (within the limits) are not included in the base
The most common errors in setting the benefit base
Practice in applying the rules on the sickness benefit base shows that some areas are particularly prone to errors. Knowing the most common mistakes is essential for employers and HR staff, because it helps avoid costly errors and ensures that sickness benefits are calculated correctly. Errors in this area can lead to the benefit being set at the wrong amount, which harms the employee's financial situation.
One of the most common errors is incorrectly identifying the period from which pay is taken when setting the benefit base. Situations where the employer pays salaries by the 10th of the following month are particularly problematic. In such cases, pay paid for a period is often confused with pay paid in a period, which can lead to significant differences in the calculated benefit base.
Another common error concerns the incorrect inclusion of pay components in the benefit base. Some pay elements are sometimes left out or included at the wrong amount. The treatment of discretionary bonuses, overtime allowances or variable pay components can be particularly problematic. The key is to understand that the benefit base includes all components on which the sickness insurance contribution is paid, except those the employee keeps for the benefit period (Article 41).
A common error is supplementing pay for incomplete months incorrectly or ignoring the obligation to raise the benefit base to the minimum wage level. Each case requires individual analysis and consideration of the specific circumstances of employment
Problems also often arise when setting the benefit base for newly hired employees. The errors concern both incorrectly determining which months to include in the calculation and applying the supplementing rules incorrectly. Situations where the employee has been employed for less than 12 months, which requires only full calendar months to be included, are particularly complicated.
Another area prone to errors is the incorrect application of the rules on months in which the employee worked less than half of their required working time. Such months are sometimes wrongly included in the benefit base without proper supplementing, or left out entirely when they should have been included after being supplemented to the full amount of pay.
Errors may also concern incorrectly reducing pay by social insurance contributions. From each component, the contributions actually deducted from the employee are subtracted (Article 3 point 3): usually 13.71 per cent (9.76% + 1.5% + 2.45%), but once the annual limit of 30 times the forecast average pay (PLN 282,600 in 2026) has been exceeded, the employee no longer pays pension and disability contributions, so only 2.45% is deducted. Mistakes here can lead to significant differences in the calculated sickness benefit.
The HR department of a medium-sized company spent several months setting the sickness benefit base incorrectly for part-time employees. The error was that variable pay components were not included proportionally, which led to benefits being understated. Once the problem was discovered, the company had to make corrections and pay the differences to all the employees affected, which involved additional administrative and financial costs.
