Sick pay: change in sick leave payments

• The sickness benefit is 80% of the assessment base or 100% in special cases, including pregnancy, an accident on the way to work or organ donation.
• The increase in the minimum wage translates directly into the basis for calculating the benefit.
• The minimum wage after deducting contributions is PLN 4,026.30. The daily rate of sickness benefit in 2025 is approximately PLN 134.21
• For the first 33 days of leave, the employer pays the salary. After this period, the obligation is transferred to ZUS

The basis for calculating sickness benefit is closely linked to the minimum wage. As of January 1, 2025, people earning the minimum wage can count on PLN 4,666 gross per month. This is PLN 366 more than the salary that was applicable from July 1, 2024.

Also from January 2025, employees on sick leave can count on higher sick pay. MRPiPS reminds that the amount of sick pay is 80% of the assessment base or 100% of the assessment base when the incapacity for work occurred:

• as a result of an accident on the way to or from work,
• during pregnancy,
• as a result of undergoing the necessary medical examinations provided for candidates for donors of cells, tissues and organs or a procedure for collecting cells, tissues and organs.

As Wirtualna Polska reminds, the basis for calculating sickness benefit is the amount of the minimum wage reduced by 13.71% – these are contributions deducted by the employer for retirement, disability and sickness insurance.

The calculations are as follows: 13.71% of contributions should be subtracted from the minimum wage, which gives 4,026.30 PLN, and this amount should be divided into 30 days. Finally, we get 134.21 PLN per day for sick leave.

It is worth adding that ZUS pays for an employee's absence if their incapacity for work lasts longer than 33 days, and the employer does so for the earlier period.

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