At a glance
- On 7 January 2026, the President of Poland signed an amendment to the Act on the Social Insurance System (Act) and certain other acts, the key purpose of which is to modify the rules for granting and using sick leave.
- The amendment introduces a number of changes that are to come into force in three stages: on 27 January 2026, on 13 April 2026, and finally on 1 January 2027.
- The key changes involve clarifying a number of statutory concepts, specifying the powers of people conducting inspections regarding the use of sick leave, and extending the powers to issue sick leave certificates. Most importantly, it will now be possible to issue an employee who has multiple jobs with a sick leave certificate that is specific to only one job.
The amendment to the Act on the Social Insurance System and certain other acts, which partially entered into force on 27 January 2026, introduces into the Act the definitions of 'gainful employment' and 'activity incompatible with the purpose of sick leave', the performance or undertaking of which may result in the loss of the right to sick pay.
According to the wording of the amendment, gainful employment that results in the loss of sick pay is any activity of a gainful nature, regardless of the legal relationship on which it is based. On the other hand, activity incompatible with the purpose of sick leave means any activity that hinders or prolongs the treatment or rehabilitation process. At the same time, so-called incidental activities and ordinary everyday activities have been excluded from the above concepts. In practice, this will mainly concern minor work-related activities (eg signing an important document) and private activities (eg minor purchases in a shop).
In addition, the amendment specifies the rules for conducting inspections on the correct use of sick leave. From now on, the person conducting the inspection (ie the Social Security Agency or contribution payers entitled to pay benefits) will primarily have the possibility to identify the person being checked to establish their identity.
The amendment also expands the list of individuals authorised to issue sick leave certificates. In addition to a doctor, a certificate of temporary incapacity for work may also be obtained from a nurse or physiotherapist.
The change which is to come into force at the latest on 1 January 2027 is the possibility of issuing, at the employee's request, a sick leave certificate covering only selected tasks performed by the employee, if it is possible for them to undertake other activities during the sick leave. In practice, this means that it will be possible for an individual to undertake gainful employment while being on sick leave in relation to other employment.
