A person working with a client under a B2B contract can get a medical certificate like any other patient, but money for the time of illness will come only from ZUS, and only if they have previously paid the voluntary sickness contribution. The client has no obligation to pay for the days of absence, unless the parties have agreed so in the contract. Below we describe the conditions of the benefit, how it is calculated and the rules applicable from April 2026 on working during sick leave.
Two independent sources of money: the contract with the client and ZUS
An employee on an employment contract receives, for the first 33 days of illness in a year (14 days after turning 50), sick pay from the employer, and only after that a sickness benefit from ZUS. A contract entrepreneur has no such period — from the first day of the sick leave, the only statutory benefit is the sickness benefit from ZUS.
Regardless of ZUS, it is worth checking the contract with the client. Some contracts provide for a defined pool of paid break days per year, others speak only about remuneration for hours worked. Such provisions are a matter of commercial negotiation and not of labour law. In drafting them, care must be taken that the contract does not start to resemble an employment contract — more on this risk in the article on a B2B contract treated as an employment relationship.
Conditions of the sickness benefit for an entrepreneur
- Registration for voluntary sickness insurance. The entrepreneur is not covered automatically; the contribution is 2.45% of the declared base.
- 90-day waiting period. The right to the benefit arises after 90 days of uninterrupted sickness insurance. Earlier periods are included (e.g. from an employment contract) if the break between them did not exceed 30 days.
- Timely payment of contributions. Failure to pay the sickness contribution may cause an interruption in insurance, which affects both the entitlement to the benefit and its base.
- A medical certificate in the e-ZLA system, which the doctor sends to ZUS electronically.
The benefit is due in principle for a maximum of 182 days in one benefit period (270 days for tuberculosis or incapacity to work during pregnancy). The general rules for issuing e-ZLA are described in the article on L4 and e-ZLA.
How much the benefit is — a numerical example
The base of the entrepreneur's benefit is the average monthly revenue from the 12 calendar months preceding the month of illness. Revenue is here the declared base of the sickness contribution reduced by 13.71%. The monthly benefit is 80% of the amount calculated this way (100% when the incapacity falls during pregnancy), and for each day 1/30 of the monthly amount is due.
| Variant (base throughout the 12 months) | Contribution base | After the 13.71% deduction | Monthly benefit (80%) | Per 1 day |
|---|---|---|---|---|
| Full ZUS, minimum base 2026 | PLN 5,652.00 | PLN 4,877.11 | PLN 3,901.69 | PLN 130.06 |
| Preferential ZUS 2026 | PLN 1,441.80 | PLN 1,244.13 | PLN 995.30 | PLN 33.18 |
The calculations are illustrative: if during the last 12 months the base changed (e.g. a new contribution year), ZUS calculates the average of the actual amounts. The practical takeaway is simple — someone who pays preferential contributions for two years will, in case of a longer illness, receive a few hundred zloty a month. The entrepreneur can declare a higher base, which increases both contributions and future benefits.
Working during sick leave — rules from 13 April 2026
The amendment to the benefits act, which entered into force on 13 April 2026, clarified when the insured person loses the right to the benefit for the entire period of leave. This happens when, during the stated incapacity to work, the person:
- performs paid work — meaning any activity of a gainful nature, regardless of the legal basis, except for incidental activities imposed by significant circumstances,
- undertakes activity inconsistent with the purpose of the sick leave — actions that hinder or prolong treatment; ordinary everyday activities and incidental activities imposed by circumstances are not treated as such.
For an entrepreneur this means that during sick leave they should not carry out assignments, write code for the client or hold sales talks. A one-off, circumstance-driven activity — for example signing an urgent document without which the business would suffer a loss — may fall within the exception, but the assessment always depends on the circumstances, and in practice the burden of showing them lies with the insured person.
As of 1 January 2027, provisions will come into force allowing a person with several insurance titles (e.g. employment and business activity) to request not to receive sick leave from the title under which work can be performed despite illness.
A checklist before illness, not during it
- Checking in eZUS whether the registration includes sickness insurance and since when.
- Determining when the 90 days of the waiting period will expire — especially after setting up the business or a break in contributions.
- Assessing whether the declared base is enough to cover fixed costs during a longer illness.
- Reviewing the contract with the client: substitution, deadlines, paid break days, how to report absences.
- Preparing a substitute or the possibility of shifting deadlines so that during the sick leave there is no pressure to work.
How Good Balance can help
As part of HR advisory services we analyse the provisions of contracts and the rules on absences so as to protect both parties. For entrepreneurs we handle ZUS settlements, monitor the sickness insurance and help to choose the contribution base — as part of sole proprietorship support.