L4 is the colloquial name for a sick-leave certificate, now issued exclusively in electronic form as e-ZLA. The document opens the right to benefits from sickness insurance, but their amount and the rules of payment depend on how the sick person is covered by the system — as an employee under an employment contract, a mandate contractor, or an entrepreneur running a sole proprietorship.
What L4 is and how an e-ZLA is created
A certificate of temporary incapacity for work is issued by a doctor, dentist or a medical assistant or paramedic authorised by a doctor. The document is created in the IT system of the Social Insurance Institution (ZUS) and automatically appears on the contribution remitter's profile in PUE ZUS as well as in the ZUS system. The employee no longer has to deliver a paper form to the employer — it is enough that the employer has an active remitter account in PUE/eZUS.
A sick-leave certificate can also be issued after a teleconsultation, provided that the doctor is able to verify the patient's state of health. The certificate may be backdated, but as a rule not more than 3 days before the examination — the exception is sick notes from a psychiatrist, who may issue one backdated for a longer period.
Letter codes on the certificate
Every e-ZLA bears a letter code describing the nature of the incapacity. The most common codes are:
- A — incapacity caused by the same illness that occurred before a break of no more than 60 days;
- B — incapacity falling within the period of pregnancy;
- C — incapacity resulting from alcohol abuse;
- D — incapacity caused by tuberculosis;
- E — incapacity caused by an infectious disease with an incubation period longer than 14 days, or by another illness whose symptoms appear more than 14 days after the onset of the disease.
The code matters both for the length of the benefit period and for the amount of the benefit (e.g. code B means 100% of the assessment base).
Who pays: sick pay from the employer or allowance from ZUS
A full-time employee receives sick pay funded by the employer for the first 33 days of incapacity in a calendar year. If the employee is 50 or older, the employer covers only the first 14 days. Beyond that threshold, the benefit is paid by ZUS as a sickness allowance.
For an entrepreneur who pays the voluntary sickness contribution, the allowance is paid directly by ZUS from the first day of incapacity. A mandate contractor receives the benefit on the same terms — provided they have joined voluntary sickness insurance.
Waiting period — when the right to the allowance arises
The right to the benefit does not arise from the first day of insurance coverage. A so-called waiting period applies:
- for compulsory insurance (employment contract, including service) — 30 days of uninterrupted insurance;
- for voluntary insurance (mandate contract with the sickness option, business activity) — 90 days of uninterrupted insurance.
Some groups are exempt from the waiting period — including school and university graduates who joined the insurance within 90 days of finishing their studies, people whose incapacity resulted from an accident on the way to work, and members of the Sejm and Senate.
Amount of the sickness allowance in 2026
The benefit rate depends on the circumstances:
- 80% of the assessment base — the basic rule, also applicable during a hospital stay (since 1 January 2022 the hospital allowance is no longer reduced to 70%);
- 100% of the base — when the incapacity falls within pregnancy, results from an accident at work or on the way to/from work, arises from tests for candidate donors of cells, tissues and organs, or from undergoing a donation procedure.
The assessment base for an employee is the average monthly salary from the last 12 months before the incapacity arose, reduced by the contributions financed by the insured person (13.71% in total). For an entrepreneur, the base is the average monthly amount on which they paid the sickness contribution over the last 12 months, likewise reduced by 13.71%.
Benefit period — up to 182 or 270 days
Sickness allowance is paid within a single benefit period for a maximum of 182 days. If the incapacity is caused by tuberculosis or falls within pregnancy, the benefit period is extended to 270 days. Once it is exhausted, if the incapacity continues, the insured person may apply for a rehabilitation benefit (up to 12 months) or a disability pension.
Care for a sick child or other family member
Independently of the sickness allowance, the insured person may draw a care allowance amounting to 80% of the base. The combined annual limit is:
- 60 days — care for a healthy child under 8 or a sick child under 14;
- 14 days — care for another sick family member or a child over 14.
How to check your L4 in PUE ZUS
You can verify a sick-leave certificate in two ways:
- in your account at PUE ZUS / eZUS, in the "Medical certificates" section;
- in your individual patient account at pacjent.gov.pl, under "Sick leaves".
To log in, a trusted profile, e-ID, electronic banking or the mObywatel app is enough. The employer sees the e-ZLA as soon as it is issued — there is no need to send a document or a photograph of the form.
Example: allowance for an entrepreneur paying voluntary sickness insurance
Throughout 2025 an entrepreneur declared the sickness contribution base at the minimum level for full ZUS. In March 2026 they receive an e-ZLA for 10 days. They have passed the waiting period (voluntary insurance has run continuously since 2023), so the allowance is due from the first day. The allowance is calculated as: the average base from 12 months minus 13.71%, divided by 30, multiplied by 10 days and the 80% rate. If an entrepreneur on full ZUS declares the minimum contribution base (PLN 5,652 in 2026), the allowance is calculated from that amount less 13.71%.
What to remember with an L4
- During the sick leave you must not perform gainful work or behave in a way contrary to the purpose of the leave — doing so may cost you the right to the benefit and oblige you to return the amounts paid.
- ZUS can audit both the correctness of the certificate and the whereabouts of the sick person.
- An entrepreneur who wishes to keep the right to the allowance must pay the sickness contribution on time and in full; a delay in payment ends the voluntary insurance.
How Good Balance can help
The Good Balance team supports companies in correctly accounting for employee absences, setting the assessment base for benefits and correcting settlement documents in ZUS. If you employ a team in Poland or run a sole proprietorship and have doubts about allowances, see our HR services for employees, and entrepreneurs are welcome to our JDG support. Related articles: employment contract and ZUS in Poland.