Sick leave – L4, remuneration and control

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Sick leave – L4, remuneration and control

folder Kadry i Płace – JDG, Kadry i Płace – Spółki person Igor Kyrczewski calendar_today 2025-05-18

🔹 Introduction

 Sick leave (commonly referred to as L4) is a formal confirmation of temporary incapacity to work due to illness or taking care of a sick family member. It serves as a basis for justified absence from work and for receiving financial benefits. Both the employee and the employer have specific rights and obligations in this regard.
 

🔸 1. E-ZLA – electronic sick leave

 Since 2019, sick leaves are issued exclusively in electronic form (e-ZLA). They are automatically sent to:

  • the ZUS system,
  • the employer (via PUE ZUS or integration with payroll systems),
  • the employee – access through the Internet Patient Account (IKP).

✅ The employee does not need to deliver L4 in person.
 

🔸 2. Benefit payment period

Leave period Who pays? How much? up to 33 days in a year (or 14 for those over 50) | Employer – sick pay | 80% of salary (unless stated otherwise in the agreement)
from the 34th day (15th for those over 50) | ZUS – sickness benefit | 80% or 100% (e.g., work-related accident, pregnancy)

📌 Individuals over 50 – only 14 days of sick pay, after which ZUS pays.
 

🔸 3. Amount of benefits

  • 80% of the basis for payment – standard,
  • 100% of the basis – if:
    • the illness occurs during pregnancy,
    • a work-related accident occurs or during the commute,
    • the leave pertains to stay in a psychiatric hospital (special cases).

The basis for payment is the average monthly salary from the last 12 months gross, reduced by contributions.
 

🔸 4. Rules for using L4 leave

👨‍⚕️ Employee obligations:

  • To refrain from working during the L4 period,
  • To stay at the address indicated in the leave,
  • To inform the employer about the leave – preferably immediately after it is issued.

📌 The leave may include the designation:

  • “the patient should rest in bed” (code 1) – obligation to stay home,
  • “the patient may walk” (code 2) – permissible activity within treatment.


🔸 5. Employee control 

🔍 Who can check?

  • ZUS – as thebenefit payer,
  • Employer – if employing more than 20 employees (Article 68 section 1 of the benefit act).

📋 Scope of the control:

  • Whether the employee is actually at the specified address,
  • Whether they are not working or engaging in gainful activities during L4.

⚠️ Consequences of abuses:

  • Loss of right to benefits for the entire L4 period,
  • Disciplinary action or termination of the contract,
  • Possibility to report abuse to ZUS.


🔸 6. Subsequent L4 – continuity and benefits 

  • If the new L4 starts immediately after the previous one (without a break), it is:
    • considered as continuity of illness,
    • periods are summed up to the limit of 182 days (or 270 days for pregnancy/TUBERCULOSIS),
    • above these limits, a rehabilitation benefit is entitled (upon request and medical certificate).


🔸 7. Other situations

  • L4 after termination of contract – the same protection applies, but if L4 lasts longer than 3 months post contract end, the employee does not acquire the right to benefits.
  • L4 during vacation leave – interrupts vacation and causes a shift in its schedule.

📚 Legal basis: 

  • Labor Code, Article 92
  • Benefit Act (of June 25, 1999, on benefits from social insurance)
  • Regulation of the Minister of Labor and Social Policy of July 27, 1999, on documenting temporary incapacity to work
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