Sick pay calculator (L4) — how much you get

How sick pay is calculated

The base is your average gross salary over the last 12 months minus 13.71% (the employee’s pension, disability and sickness contributions). The daily rate is 1/30 of that amount times 80% — or 70% for a hospital stay and 100% during pregnancy or after an accident on the way to or from work.

For the first 33 days of illness in a year (14 days if you are 50 or older) your employer pays — this is called wynagrodzenie chorobowe. From the next day ZUS pays sickness benefit (zasiłek chorobowy). The amount is the same. No ZUS or health contributions are deducted from sick pay, only the PIT income tax advance.

What changed in 2026

Since 13 April 2026 new rules on checking sick leave apply, and the reasons for losing the benefit are defined more precisely: paid work and activity inconsistent with the purpose of the leave. Occasional tasks, such as replying to an e-mail, should not cost you the benefit. The 80% / 70% / 100% rates did not change.

The net result is approximate: we subtract 12% tax from the gross amount. Your employer or ZUS will calculate the exact amount — e.g. when bonuses are part of the base or you have worked for less than 12 months.