Poland: Act on New Rules for Sick Leave Published in the Journal of Laws

On 12 January 2026, the Journal of Laws published the Act amending the Act on the Social Insurance System and certain other acts, which introduces a number of changes, including those concerning sick leave as well as the control of its use. The provisions will enter into force in stages.

On 13 April 2026, provisions will enter into force that, among other things:

• allow the performance of ordinary daily activities as well as incidental activities forced by significant circumstances (an employer’s instruction is not considered a significant circumstance) during sick leave; and
• extend the inspection powers of the Social Insurance Institution (ZUS) and contribution payers (including the right to verify identity, enter inspection premises, and obtain information).

As of 1 January 2027, at the insured person’s request, a doctor will not be required to issue sick leave for every insurance title if the nature of one of the jobs allows it to be performed. It will be possible to combine sick leave with one employer with work for another employer, provided that specific conditions are met.