The most important changes to sick leave from 2026

The new regulations, in force in Poland from 2026, significantly clarify the rules for using sick leave and the principles of monitoring persons temporarily unfit for work. The aim of the changes is to improve regulatory transparency and to limit abuses by both employees and doctors, which is intended to enhance the protection of employers’ interests. 

The changes discussed here result from the amendment of 18 December 2024 and cover, among others, the sickness and maternity benefits act, the act on the social insurance system, and the act on pensions and disability benefits from the Social Insurance Fund. The key provisions entered into force primarily on 13 April 2026 (although partly already on 27 January 2026).

New definition of gainful activity

The legislator clearly indicates that as a rule, any gainful activity performed during sick leave may result in the loss of benefits. An exception may be incidental activities dictated by special circumstances. 

The amendment introduces a practical approach and allows employees to undertake individual activities – provided that they are not performed at the employer’s instruction – in particular when such actions:

• require an urgent response to avoid serious business consequences (e.g. sending a key document is necessary),
• concern essential decisions or formalities (e.g. signing payroll or company documents is required),
• result from sudden operational events in the company (such as authorising the release of goods by an entrepreneur).

Limits of permissible activities during sick leave

For an activity undertaken by an employee on sick leave to be considered lawful:

• it must not be commissioned by the employer,
• it must not constitute regular work,
• it must not hinder treatment or prolong recovery.

In practice, this means that key processes may be safeguarded without the automatic loss of benefits – provided that common sense is exercised and there is no pressure from the employer.

Example 1 – permissible incidental gainful activity during sick leave

An employee on sick leave notices that, without their action, the company may face a problem (e.g. related to a missing essential file for a client). They therefore complete a task they had started earlier and send it to a colleague on a one-off basis – on their own initiative, without any instruction from a supervisor. Such a one-off activity, dictated by the situation, is generally within permissible limits.

Example 2 – impermissible gainful activity during sick leave

An employee on sick leave receives an instruction from the employer and performs a work task (e.g. preparing documents, responding to emails, serving customers), or does so regularly over several days, working from home. In such a situation, gainful activity is being performed during sick leave, which entails the risk of losing entitlement to benefits.

Can an employee performing incidental work during sick leave still lose benefits?

Yes – this aspect remains unchanged. Performing work (or improper use of sick leave) still results in the loss of entitlement to benefits for the entire period of sick leave. Additionally, to prevent abuse, the new provisions strengthen verification tools.

How are the rules on activity during sick leave changing?

The regulations in force from 2026 introduce a simple principle: during sick leave, one may do what supports recovery – but not what prolongs it. The key criterion is whether a given activity supports convalescence or may hinder it.

The legislator has more clearly distinguished permitted activities from those that are risky. In practice, this means that everyday, reasonable actions (e.g. going grocery shopping) are allowed, while anything that may negatively affect treatment may be challenged.

It should also be remembered that the final assessment of activities undertaken during sick leave always rests with ZUS inspectors (and sometimes also with the employer). They assess whether the employee’s actions fall within the limits of “common sense” and do not prolong the return to work.

Is it possible to work for a second employer during sick leave?

Currently – no. However, from 2027, a certain degree of flexibility will be introduced: in specific cases, an employee will be able to continue working for one of their employers despite being on sick leave (if the nature of the duties allows for it).

Is travelling, including abroad, allowed during sick leave?

Yes – provided it complies with the doctor’s recommendations and information obligations are fulfilled.

Travel abroad during sick leave is permitted if:

• the sick leave does not require bed rest,
• the travel does not conflict with the doctor’s recommendations,
• the patient informs the doctor of their place of stay (if different from that recorded in the e-ZUS system), and the doctor includes this address on the sick leave certificate,
• in the event of a change of place of stay, the employee reports this to ZUS and the employer within 3 days of the change of address.

What do inspections of employees on sick leave look like after the changes?

The new regulations organise and strengthen the inspection system. ZUS and employers are given clear powers, and inspections may be carried out in a wider range of locations.

Sick leave inspections are carried out by several entities:

• ZUS – conducts inspections of insured persons and persons after the termination of insurance,
• large benefit payers (more than 20 insured persons) – inspect individuals to whom they pay benefits,
• ZUS at the request of a payer – may also inspect employees of large payers,
• all payers – may carry out inspections regarding sick pay financed by the employer.

Inspections of employees on sick leave primarily cover:

• verification of whether the insured person is not performing gainful activity,
• assessment of whether sick leave is being used in accordance with its purpose,
• in the case of care allowance – verification of whether care is actually provided and whether there are no other persons who could provide it.

How is an inspection carried out?

• inspections may take place at the place of residence, stay, work, or any other location related to the employee’s professional activity,
• ZUS inspectors may verify the identity of inspected persons and collect explanations,
• activities should be carried out in a manner that minimally interferes with the sick person’s privacy and health condition.

Inspections have clearly gained a broader and more flexible scope. They may be conducted not only at the place of residence, stay or work of the inspected person, but also at the place where business activity is conducted and anywhere necessary to achieve the purpose of the inspection. This constitutes a significant extension compared to previous rules, which limited inspections exclusively to the place of residence, temporary stay and place of employment of the person unfit for work.

Documentation of inspections of employees on sick leave

Each inspection results in a report – even if no irregularities are found. The inspected person has 7 days to submit objections, and ZUS is obliged to consider the comments and may issue an annex to the report. The inspection report forms the basis for any decision to withdraw entitlement to benefits.

ZUS has also been granted broader powers to:

• verify medical documentation held by doctors,
• cooperate with medical chambers,
• limit access to the ability to issue sick leave certificates in the event of identified irregularities.

Summary

What are the key conclusions and what should be borne in mind in 2026? HR and payroll specialists must face a small revolution, but for employers and employees, the key point is that the latest changes to the rules on the use of sick leave clarify the concept of gainful activity and are intended to limit abuse, while at the same time allowing individual, incidental actions in necessary situations. Additionally, the rules on travel – including travel abroad – and activities during illness have been clarified, and new conditions for the possible performance of work during sick leave for another employer are on the horizon.

The legislator clearly emphasises that any work performed contrary to the purpose of sick leave may still result in the loss of benefits, and the assessment of whether abuse has occurred always rests with ZUS or the employer. The rules governing inspections have also been clarified and now cover a broader range of locations and powers. Therefore, the changes are significant (and further ones are expected), and in case of any doubts, it is advisable to seek professional advice in the field of labour law and social insurance.