How to Calculate the Sick Base Leave in Poland

Understanding how to correctly calculate the sick leave base in Poland is essential for any employer managing payroll or HR responsibilities, especially when hiring internationally. In Poland, the rules around sick pay can be complex, involving multiple contributors (the employer and the Social Insurance Institution, ZUS), specific calculation methods, and various exceptions based on employment history and the nature of the absence.

Whether you’re employing Polish talent directly or through an Employer of Record, staying compliant with local labour law is non-negotiable. This blog walks you through how the sick leave base is calculated, which components of salary are included, what rates apply, and how to handle special cases.

What is the sick leave base (Podstawa Zasiłku Chorobowego)?

The sick leave base in Poland, known as podstawa zasiłku chorobowego, is the amount used to calculate how much an employee receives during a period of illness. It represents the average monthly income that forms the basis for determining both sick pay and sickness benefits.

In Poland, there is a distinction between two types of payments during sick leave:

• Sick pay (wynagrodzenie chorobowe) is paid by the employer for the first 33 calendar days of sick leave in a calendar year (or 14 days for employees aged 50 and above).
• Sickness benefit (zasiłek chorobowy) is paid by the Social Insurance Institution (ZUS) from the 34th day of absence onward (or from the 15th day for employees over 50).

The calculation of the sick leave base is crucial in both cases, as it determines how much the employee will receive. For employees working under standard employment contracts (umowa o pracę), the base is typically calculated after a full 12 months of work. However, if the employee has been working for a shorter period or under a different type of contract (such as a mandate contract that qualifies for voluntary sickness insurance), the calculation applies from the first day of absence.

Eligibility and duration of sick leave pay

In Poland, the right to sick leave pay depends on the type of contract and the individual’s insurance status. Employees working under an employment contract are automatically covered by sickness insurance and are entitled to receive paid sick leave. Individuals working under civil law contracts, such as a mandate contract (umowa zlecenie), are only entitled to sick leave pay if they have opted into voluntary sickness insurance through the Social Insurance Institution (ZUS).

The financial responsibility for sick leave is shared between the employer and ZUS, depending on the length of the employee’s absence:

• The employer pays sick pay (wynagrodzenie chorobowe) for the first 33 calendar days of sick leave in a calendar year.
• ZUS takes over from the 34th day of absence, paying the sickness benefit (zasiłek chorobowy).

There is a notable exception for employees aged 50 or older. In these cases, the employer is only responsible for paying sick pay during the first 14 calendar days of sick leave. From the 15th day onward, ZUS pays the sickness benefit.

These rules apply on a calendar-year basis, meaning the count resets every January. It’s also important to note that weekends and public holidays count toward the total number of days. Ensuring that employees meet the eligibility criteria and tracking the duration of their absence correctly is essential for applying the right payment scheme.

What is included in the sick leave base?

The sick leave base is the average gross monthly salary from the 12 months before the month in which the sick leave starts. If the employee worked fewer months, the average is based on that shorter period. Only regular and predictable income is included when calculating the sick leave base.

Included in the calculation:

• Basic salary
• Regular bonuses (e.g. performance, attendance)
• Regular overtime payments
• Recurring allowances (e.g. night shifts, commissions)

Excluded from the calculation:

• One-off or discretionary bonuses
• Occasional allowances or reimbursements
• Severance pay or termination compensation

How to calculate the sick leave base

Follow these steps to calculate the sick leave base in Poland:

• Identify the 12 full calendar months before the month in which the sick leave begins. If the employee has worked fewer months, use the available period.
• Add up the gross income for each of those months, excluding:
  • One-off bonuses
  • Occasional allowances
  • Severance or termination payments
• Calculate the average monthly gross income based on the qualifying months.
• Deduct mandatory employee contributions:
  • Pension insurance (9.76%)
  • Disability insurance (1.5%)
  • Sickness insurance (2.45%)
• The result is the monthly sick leave base.
• To get the daily sick pay, divide the monthly base by 30.
• Multiply the daily amount by the applicable rate:
  • 80% for standard illness
  • 100% for work-related accidents, pregnancy, or quarantine
  • 70% for hospital stays (if applicable)

This ensures the employee receives the correct sick pay amount according to Polish law.

Parakar’s expertise in managing sick leave compliance in Poland

At Parakar, we help international employers navigate the complexities of Polish employment law. Our local HR and payroll experts ensure that sick leave calculations are accurate, compliant, and aligned with ZUS regulations.

Here’s how we support you:

• Local expertise: Our in-country specialists stay up to date with legal changes and apply them correctly to every payroll run.
• Compliance checks: We verify each case against the Polish Labour Code and ZUS requirements to avoid errors or penalties.
• Clear reporting: Employers receive detailed breakdowns of how sick pay and benefits are calculated.

With Parakar, you can rely on a trusted partner to manage sick leave and other local HR matters, so you can focus on growing your business.

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