Sick leave in 2027: one employer-linked rule change and tighter ZUS checks on L4

New rule for people with two jobs

• From 1 January 2027, sick leave in Poland will be issued for only one insurance title, mainly affecting people with several employers.
• ZUS carried out 219.7 thousand checks on people on sick leave in the first half of 2026.
• The checks led to 10.5 thousand decisions stopping further sickness benefit payments, worth 18.55 million zł.
• Since 13 April 2026, clarified rules define when sick leave use may be questioned, including permitted activities and inspectors' powers.

From 1 January 2027, a sick note will be issued for only one insurance title. The change will affect above all people who work for several employers at once, who until now could hold sick leave tied to more than one job. Activity outside the home during illness will not automatically cost the benefit; the circumstances of each case and the effect on treatment will matter (L4 w 2027 roku. Nowe zasady zwolnień lekarskich, praca na L4 i zasiłek chorobowy z ZUS | Biznes na Next.Gazeta.pl – next.gazeta.pl) (Od 2027 r. rewolucyjna zmiana: możesz być na L4 na jednym etacie i pracować na drugim - Bankier.pl – bankier.pl) (ZUS zmienia zasady L4. Za te zachowania możesz stracić zasiłek chorobowy - Portal Płock – portalplock.pl).

ZUS checks intensify

ZUS has been expanding inspections of people on sick leave since spring. In the first six months of 2026 the institution carried out 219.7 thousand checks of people holding certificates of temporary incapacity to work. These led to 10.5 thousand decisions stopping further sickness benefit payments, with withheld benefits worth 18.55 million zł (Wzmożone kontrole zwolnień lekarskich. ZUS sprawdza, co robimy na L4 – medonet.pl).

Clarified rules since April

Since 13 April 2026, more precise regulations set out when the way a person uses sick leave may be questioned. The rules cover which activities are permitted during illness, when contact with an employer may be acceptable, and what powers inspectors have to verify sick leave.

What it means for employees

Employees who combine jobs should check which employer their sick note is tied to before the new rules take effect. Those whose benefit has been suspended can seek advice from ZUS on the procedure for challenging a decision.