When employees take sick leave, employers must follow specific procedures. Learn e-ZLA confirmation, sick pay calculation, ZUS responsibilities, required documentation, and compliance checklist.
Employer Obligations for Employee Sick Leave in 2026
Sick leave is a routine occurrence in every business. However, employers often misunderstand their obligations, leading to penalties, employee disputes, and legal action. This comprehensive guide covers everything you need to know about sick leave compliance.
Understanding e-ZLA — Electronic Sick Certificate
Electronic sick certificate (e-ZLA) completely replaced paper L4 forms in Poland. Doctors issue e-ZLA directly to ZUS electronically, which simultaneously notifies both ZUS and the employer.
How e-ZLA works
- Doctor issues: When employee visits doctor for illness, doctor issues e-ZLA in the system
- Automatic transmission: ZUS receives it automatically (no manual submission needed)
- Employer notification: ZUS notifies employer through the Employer Portal (PUE)
- Employee receipt: Employee receives confirmation number from doctor
- No paper involved: Everything is digital and automatic
Your Main Employer Obligations
1. Confirm e-ZLA in ZUS (7-day deadline)
Most important obligation: You have exactly 7 days from receiving e-ZLA to confirm it in the ZUS Employer Portal.
How to confirm e-ZLA:
- Log into Portal Pracodawcy ZUS (pue.zus.pl)
- Find "e-ZLA" section in main menu
- Search for certificate by employee PESEL or e-ZLA number
- Click "Potwierdź" (Confirm) button
- Receive confirmation of successful confirmation
Example deadline
If you receive e-ZLA on April 5 (Friday), you must confirm by April 12 (Friday). If April 12 is weekend/holiday, next business day is acceptable.
2. Calculate and pay sick wages
Employer responsibility: Pay employee 80% of regular wage during sick leave period.
Sick wage calculation rules
| Employee Age | Employer Pays | Maximum Days/Year | After Limit |
|---|---|---|---|
| Under 50 years | 80% of wage | 33 days | ZUS pays 60% |
| 50 years and above | 80% of wage | 14 days | ZUS pays 60% |
Practical calculation example
Employee age 40, monthly salary 4,000 PLN gross, sick leave April 5-14 (10 days):
Sick Wage Calculation
3. Maintain detailed leave records
Track for each employee:
- e-ZLA number and dates
- Sick leave period (from-to dates)
- Number of days (including weekends/holidays)
- Days used toward annual limit
- Days remaining in year
- Wage amounts paid
- ZUS confirmation status
4. Continue paying ZUS contributions
Important: Even during sick leave, you must pay ZUS contributions for the employee on all days (including weekends).
ZUS contributions due (from sick wage):
- Pension (emerytalna): 9.76%
- Disability (rentowa): 1.5%
- Health (zdrowotna): 9%
- Work accident (wypadkowa): depends on industry
- Sick (chorobowa): NOT paid during sick leave
5. Pay taxes on sick wages
Sick wages are subject to standard income tax (PIT) like regular wages. Calculate and withhold tax normally.
Non-Compliance Penalties
Failure to confirm e-ZLA within 7 days
- Penalty: Up to 10,000 PLN fine from ZUS
- Responsibility transfer: ZUS takes over sick wage payment obligation
- Complications: Creates payment delays and complications for employee
- Workplace inspection risk: May trigger labor inspector visit
Non-payment of sick wages
- Employee lawsuit: Can sue for unpaid wages
- Court judgment: Will order payment + interest (3% above NBP rate)
- Damages: Employee may claim additional damages for hardship
- Enforcement: Court can enforce through bank account garnishment
- Legal costs: If employee wins, you often pay their attorney fees
Missing ZUS reporting
- Tax penalties: 30% of unpaid contributions + interest
- Employee record: Missing pension contributions reduce employee's future benefit
- Authority notification: Tax authorities may audit and penalize
Practical Best Practices
Create a sick leave process
- Employee notification: Employee should notify you immediately (first day of illness)
- Email receipt: Have them send confirmation with e-ZLA number
- Calendar notification: Set 7-day confirmation deadline in your calendar (suggest day 3-4 for buffer)
- Portal check: Check PUE portal daily or assign someone to monitor
- Confirmation log: Record every confirmation with date/time
Automate your reminders
- Set phone/email reminders for day 5 of sick leave (2 days before deadline)
- Create spreadsheet tracking all active sick leaves
- Use accounting software notifications (many programs notify of e-ZLA)
- Assign HR person responsibility with backup
Communicate with employees
Provide clear instructions:
- How and when to notify about sick leave
- What information you need (e-ZLA number)
- Sick wage calculation method
- Payment schedule (will it be in next payroll or separately?)
- When to return to work (based on e-ZLA end date)
Special Situations
Long-term sick leave (multiple e-ZLA certificates)
If employee is sick for extended period, doctor may issue multiple e-ZLA certificates (each up to certain duration). You must confirm each one within 7 days.
Sick leave exceeding annual limit
After employee uses all 33 days (or 14 if over 50), ZUS takes over payment at 60% wage. You still pay ZUS contributions but not the wage.
Weekends and holidays during sick leave
All days count—weekends, holidays, everything. If employee is on L4 from Friday through Monday, you pay for all 4 days.
Sick leave spanning two calendar years
Days are counted in the year they occur. If L4 spans Dec 28 - Jan 4, use 2 days from 2026 limit and 3 days from 2027 limit.
Common Employer Mistakes
Mistake 1: Missing the 7-day deadline
Set multiple reminders. The deadline is strict and violations trigger penalties.
Mistake 2: Incorrect sick wage calculation
Always pay 80% (not 100%) for first 33 days. Verify calculation with accounting office.
Mistake 3: Skipping ZUS contributions
Some employers try to save on ZUS by "forgetting" to pay on sick days. ZUS audits catch this—always pay.
Mistake 4: Confusing e-ZLA with paper L4
E-ZLA is automatic. Employees shouldn't bring paper—it doesn't exist anymore. If they try, it's likely a scam.
Mistake 5: Not tracking days toward annual limit
Losing track means overpaying ZUS when limit is exceeded. Maintain accurate records.
FAQ: Sick Leave Questions
Can employee work remotely while on L4?
No. Sick leave means inability to work. Employee cannot perform job duties, even from home.
Can I require employee to prove they're sick?
No. e-ZLA from doctor is sufficient proof. Demanding additional medical exams violates employee rights.
What if employee is sick on weekend?
L4 covers all days (weekends included). If employee is on L4 Saturday-Monday, you count/pay all 3 days.
Does sick leave count toward vacation time?
No. Sick leave is separate from annual paid vacation. Both are independent entitlements.
Can I fire someone for frequent sick leave?
Not based on sick leave alone. If absence pattern suggests abuse, you can request medical verification or investigation, but improper termination creates legal liability.
Is there a maximum sick leave per month?
No monthly limit—only annual (33 or 14 days depending on age). Employee could theoretically take all 33 days in one month if medically certified.
Katarzyna Zielińska
Labor Law Specialist, 10 years HR and employment law experience. Helps employers navigate complex employment regulations.