Sick leave and maternity benefit documentation in Poland – employer obligations
From 24 October 2026, new Polish regulations govern the documentation required for sickness and maternity benefit payments.
Most provisions of Poland’s new regulation on sickness and maternity benefit documentation take effect on 24 October 2026.
Employer certificates must include employment details, remuneration data and information on previous periods of incapacity for work.
Where Poland’s Social Insurance Institution (ZUS) pays maternity benefit, the insured person generally need not submit an abridged birth certificate.
Foreign medical certificates issued in specified countries are exempt from Polish translation requirements if they meet the conditions set out in the regulation.
From 10 October 2027, Section 39 will allow certain medical certificates to be issued through ZUS’s electronic system.
Employers need to review certificate completeness
Payroll teams should check whether the information submitted meets the documentation requirements effective from 24 October 2026.
Benefit procedures must cover different entitlements
Employers’ documentation processes need to account for sickness, maternity, rehabilitation and care-related benefits.
International cases require separate verification
Payroll procedures should distinguish foreign medical certificates requiring Polish translation from those covered by an exemption.
Certain medical certificates will become digital
From 10 October 2027, specified medical certificates may be issued electronically through the ZUS system.
A new Polish regulation governing the information and documents required to establish entitlement to and payment of sickness and maternity benefits takes effect on 24 October 2026. The rules specify the content of employer certificates, evidence required to establish benefit entitlement and procedures for special circumstances, including incapacity for work abroad. Employers and HR and payroll departments should review their existing documentation procedures and data collection practices to ensure compliance.
In this article:
New rules for sickness and maternity benefit documentation in Poland
On 9 October 2026, the Regulation of the Minister of Family, Labour and Social Policy of 27 September 2026 was published in the Polish Journal of Laws under item 1316. It specifies the information concerning circumstances affecting entitlement to, or the amount of, social insurance benefits in the event of sickness and maternity, as well as the documents required for granting and paying those benefits.
Most provisions take effect on 24 October 2026. The regulation replaces the previous rules of 8 December 2015 and establishes documentation requirements for benefits relating to sickness, maternity and caring responsibilities.
The regulation covers not only sickness and maternity benefits but also rehabilitation benefits, care allowances, compensatory allowances and benefits payable at the maternity benefit rate.
An exception applies to Section 39, which provides for certain medical certificates to be issued through the electronic system of the Polish Social Insurance Institution (ZUS). This provision takes effect on 10 October 2027.
Documents required for sickness benefit payments in Poland
The regulation specifies the information required for ZUS to grant and pay sickness benefits. Section 3 and Annex 2 are particularly relevant to employers, as they define the content of the contribution payer’s certificate relating to an employee.
The certificate must include, among other details:
- Identification details of the employer and insured person;
- Employment period, working hours and dates of any changes;
- Information on previous periods of incapacity for work and benefits already paid;
- Remuneration components included in calculating the sickness benefit assessment base;
- Information on leave periods and other circumstances affecting benefit entitlement;
- Information on work performed abroad or temporary agency employment.
For insured individuals who are not employees and fall within Section 3(1)(2), the required information is specified in Annex 3.
The regulation also addresses cases where an employer initially pays sick pay or sickness benefit before ZUS assumes responsibility for payment. Under Section 6, the employer must then submit the relevant contribution payer’s certificate, including the identifier of the medical certificate on which the earlier payment was based.
Maternity benefit documentation – what employers need to know
The regulation also sets out detailed documentation requirements for granting and paying maternity benefits, including benefits covering maternity leave, parental leave, paternity leave and supplementary maternity leave.
Depending on the insured person’s circumstances, the required documents may include evidence of the child’s birth, parental declarations, employer certificates confirming leave granted and information about periods during which the other parent received benefits.
Where ZUS is responsible for paying maternity benefit, the insured person generally does not need to submit an abridged copy of the child’s birth certificate. ZUS obtains the document directly from the civil registry using the information provided.
If ZUS cannot obtain the document from the registry, it requests the insured person to submit it, allowing at least 14 days from receipt of the request. Failure to provide the document within the specified period results in a decision refusing to initiate proceedings.
The regulation also addresses documentation of maternity benefit entitlement following a stillbirth, regardless of the duration of pregnancy, where no birth certificate has been issued. In such cases, a certificate based on medical records may be provided by an authorised doctor or midwife.
Do foreign medical certificates require translation into Polish?
Where an employee’s incapacity for work is certified abroad, the Polish regulation establishes specific requirements for foreign medical certificates.
The document must include the details of the foreign healthcare institution or doctor, the date of issue, a signature and the start and end dates of the period of incapacity for work.
Not every foreign medical certificate must be translated into Polish. The translation requirement does not apply to certificates issued in EU Member States, EFTA countries that are parties to the European Economic Area (EEA) Agreement, Switzerland, the United Kingdom and countries covered by relevant international social security agreements with Poland, provided the certificate is issued in the official language of the country concerned. The regulation also permits specified forms of electronic authentication for foreign medical certificates.
These rules are particularly relevant to companies employing staff who work outside Poland and businesses managing international HR and payroll processes.
Electronic benefit documentation in Poland from 2027
On 10 October 2027, Section 39 of the regulation will take effect, allowing certain medical certificates to be issued through a free electronic system provided by ZUS.
The provision applies to the medical certificates specified in the regulation, which may be issued electronically rather than on standard paper forms and signed using one of the permitted methods. ZUS will make these certificates available to contribution payers through their online information profiles no later than the day following receipt of the document.
What the new rules mean for HR and payroll departments
For employers, the immediate priority is to verify whether the documentation used to establish benefit entitlement meets the requirements effective from 24 October 2026.
In practice, the review should focus on:
- Contribution payer certificates – whether they contain the required employment, remuneration and incapacity-for-work information;
- Maternity benefit documentation – whether it reflects the rules applicable to parental leave, paternity leave and supplementary maternity leave;
- International employee cases – whether procedures correctly address foreign medical certificates and exemptions from translation requirements;
- Document submission to ZUS – whether complete information is provided when ZUS takes over responsibility for benefit payments.
Companies using outsourced payroll providers should also establish which information must be prepared by the employer and which details are verified by the external payroll provider.
Companies wishing to review their procedures can seek support from getsix® through its HR and payroll services in Poland, including employee documentation management and payroll processing.
Legal basis:
This article was written by the getsix® Editorial Teamgetsix® provides accounting, tax advisory, HR and payroll, and business consulting services, supporting companies operating in Poland. The getsix® Editorial Team prepares practical information that makes Polish accounting, tax, and HR and payroll matters easier to understand.
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