Illness for a person running a sole proprietorship (JDG) in Poland is not just a health issue — it's a real financial risk, since the business doesn't pause during sick leave, and a missed call or an unissued invoice can cost a client. For years, the rule was that any paid activity during sick leave, even an occasional one, could result in losing the right to sickness benefit for the entire period. Since April 13, 2026, the regulations in this area have changed. We explain the conditions under which a sole proprietor acquires the right to sickness benefit, and what exactly the amendment changed.
Who among sole proprietors is entitled to sickness benefit
Unlike an employee, a sole proprietor does not receive sick pay from an employer — the only source of benefit during incapacity for work is the sickness benefit paid by ZUS (the Social Insurance Institution), and the condition for receiving it is paying the voluntary sickness insurance contribution. This contribution amounts to 2.45% of the assessment basis and is added to the other social insurance contributions paid monthly by the 20th day of the following month. The right to the benefit arises only after an uninterrupted 90-day period of sickness insurance coverage — the so-called waiting period. This means that a sole proprietor who falls ill within the first three months of running the business will not receive the benefit, even if they paid the highest possible contribution on time.
How much is the sickness benefit for sole proprietors
The assessment basis for the benefit is the average monthly income (the assessment basis for the sickness contribution) from the last 12 calendar months preceding the month in which the incapacity for work arose — or, with a shorter insurance record, the actual period of coverage. This basis cannot exceed 250% of the forecast average monthly salary — the maximum ceiling from which the benefit is calculated. Standard sickness benefit amounts to 80% of the assessment basis. The increased rate of 100% applies, among other cases, to incapacity for work occurring during pregnancy and in connection with an accident on the way to or from carrying out the business activity. The benefit is due for every day of incapacity for work, including statutory holidays, for a maximum of 182 days (270 days in the case of tuberculosis or incapacity occurring during pregnancy), after which — if the incapacity persists — it is possible to apply for rehabilitation benefit.
What changed on April 13, 2026
On April 13, 2026, Article 13 of the Act of December 18, 2025 amending the Act on the social insurance system and certain other acts entered into force, amending, among others, Article 17 of the Act of June 25, 1999 on cash benefits from social insurance in case of sickness and maternity. The amendment clarified when an insured person — including a sole proprietor — loses the right to sickness benefit for the entire period of sick leave. This happens when, during the certified period of incapacity for work, the insured person performs paid work or engages in activity inconsistent with the purpose of the leave. For the first time, the regulations explicitly define both of these terms.
Paid work and activity inconsistent with the purpose of sick leave — new definitions
Under the amended regulations, paid work is any activity of an income-generating nature, regardless of the legal basis on which it is performed, excluding occasional activities whose undertaking during the sick leave is required by significant circumstances. Importantly, a mere instruction from a client or business partner does not constitute such a significant circumstance — it is up to the sole proprietor to assess whether the situation actually justifies it. Activity inconsistent with the purpose of the leave, in turn, covers any actions that hinder or prolong the treatment or recovery process, excluding ordinary daily activities and the aforementioned occasional activities. In practice, this means that a one-off, brief action taken in a genuinely urgent situation — such as approving a single payment or a short contact with the accountant in an emergency — no longer has to automatically mean losing the benefit, as could have happened before the amendment. This is not, however, permission to regularly carry out professional duties during sick leave — assessing whether a given activity was occasional in nature falls to ZUS or the contribution payer conducting the inspection, and any doubts may be resolved against the insured person.
Inspection of how sick leave is used after the changes
The amendment also clarified the rules for inspecting the proper use of sick leave. The inspector — an employee of ZUS or of the contribution payer — is entitled, among other things, to enter the place where the inspection is carried out, verify the identity of the person being inspected, request information from that person, their treating doctor, or the contribution payer, and access the data held on the insured person's ZUS account. Inspections are to be carried out without a fixed schedule, intensified during periods of increased sickness absence, and a report is always drawn up after each inspection, including, among other things, a description of the findings and information on the right to file objections. For a sole proprietor, this means that documenting the circumstances of any occasional activity — for example, the content of a message or the time it was sent — may matter in the event of a dispute with ZUS.
What this means in practice for sole proprietors
The new regulations somewhat ease the strictness that applied until April 12, 2026, but they do not relieve a sole proprietor of the need for caution. It is worth adopting, as a starting principle, that sick leave means a genuine pause in running the business, and that the only permissible exceptions are truly urgent and occasional situations. It is safer to grant a power of attorney in advance to an accountant or a trusted person to handle current matters, set up an auto-reply informing others of your unavailability, and — where possible — consider suspending or temporarily limiting business activity during a longer illness. If you're not sure whether a planned activity during sick leave could be classified as occasional, or if you need help settling sickness benefit with ZUS, get in touch with us — the TaxProfis team will help you assess the risk and correctly settle contributions and benefits in your business.