When are you entitled to sick leave (L4) under a contract for services in 2025?

In 2025, the question of whether a contract-for-services arrangement entitles the worker to sick pay raises a host of questions amongst freelancers, students and those testing the waters of starting their own business. The situation is not black and white, because a contract for services – although common – does not automatically entitle the contractor to sick pay. In practice, it all depends on whether the contractor has registered their intention to take out sickness insurance and is paying their contributions regularly. This differs fundamentally from the situation of permanent employees, where social security cover is imposed in advance by the provisions of the Labour Code. Experts from ‘Firma dla Każdego’ point out that in the business incubator model, where business activities are carried out under the foundation’s tax identification number (NIP), the same rules regarding voluntary sickness insurance also apply. Without this, there can be no question of paid sick leave or other social security benefits from ZUS.

What conditions must be met to receive sickness benefit under a contract for specific work?

For a contractor to actually be eligible for sickness benefit, three key conditions must be met. Firstly, they must be covered by compulsory social insurance (pension and disability insurance). Secondly, they must express a wish to be covered by voluntary sickness insurance and submit a written application – the client then registers the employee with ZUS. Thirdly, the contribution for this insurance must be paid continuously for a minimum of 90 days (the so-called qualifying period). It is worth noting that previous periods of insurance count towards this period – provided that any break does not exceed 30 days. Only once these conditions have been met can you claim sickness benefit from ZUS, rather than from your employer. In the case of students under the age of 26 who are covered by insurance through their university, there is no option to take out sickness insurance, which means they are not entitled to sick leave with paid benefits.

Exceptions – who can receive benefits straight away?

There are situations where entitlement to the benefit begins from the first day of insurance. This applies to graduates who have registered for sickness insurance within 90 days of completing their studies, people whose incapacity for work resulted from an accident on the way to or from work, and MPs and senators who enrol in the scheme within 90 days of the end of their term of office. In practice, this means that entitlement to paid sick leave can be obtained more quickly, but only in specific cases.

How much will the sickness benefit for contract workers be in 2025?

The standard rate of sickness benefit for a contractor in 2025 is 80 per cent of the average monthly earnings over the last 12 months, on which sickness insurance contributions were paid. If a person has been covered by this insurance for a shorter period, ZUS takes into account the average monthly earnings from the full calendar months in which contributions were paid. There are a few exceptions: in the event of an accident on the way to or from work, or during pregnancy, the benefit amounts to 100 per cent of the calculation basis. For example, if your average gross pay over the last few months is 5,000 PLN, your monthly sickness benefit will be 4,000 PLN.

How long can you claim sickness benefit under a contract of mandate?

The standard limit is 182 days (i.e. half a year) within a calendar year. In exceptional cases, such as tuberculosis or pregnancy, this period is extended to 270 days. Once the limit has been reached, if you are still unable to return to work, you can apply for a rehabilitation benefit.

Who pays sickness benefit under a contract of mandate?

In the case of a contract for specific tasks, sick leave (L4) and sickness benefit are paid exclusively by the Social Insurance Institution (ZUS), not by the client. This is a fundamental difference compared to an employment contract, where the employer pays for the first 33 days of incapacity for work. Under a contract of mandate, even if the contract provides for a longer period of cooperation, the client is under no obligation to pay remuneration for the period of sickness. ZUS pays the benefit from the first day of sick leave, and the settlement procedure is based on the documentation (e-ZLA, ZUS Z-3a) submitted by the client.

What if the contract for services ends whilst you are on sick leave?

You are entitled to sickness benefit if the incapacity for work arose whilst the contract and sickness insurance were still in force. After the contract expires, you can claim the benefit for up to 91 days, provided that the overall limit of 182 days has not been exhausted. If the illness begins after the contract has ended, entitlement to the benefit arises only if the incapacity for work lasts for at least 30 consecutive days and began no later than 14 days after the insurance cover ceased (or 3 months in the case of an infectious disease with a long incubation period).

What is the procedure for issuing and processing sick leave (L4) under a contract for specific work?

The doctor issues an electronic sick note (e-ZLA), which is automatically sent to ZUS and – if the client has an account on the PUE ZUS platform – to them as well. The contractor should inform the client of the sick leave, and the client then submits a Z-3a certificate to ZUS containing details of remuneration and periods of insurance. On this basis, ZUS calculates the amount of the benefit and pays it directly into the contractor’s bank account. If the illness has not been reported to ZUS or sickness insurance contributions have not been paid, ZUS will refuse to pay the benefit, even if the sick note has been formally issued.

How is sick leave (L4) accounted for in ZUS records?

In the case of partial incapacity for work during a month, the client reports the remuneration for the part of the month worked on the RCA declaration and the period of sick leave with interruption code 313 on the RSA declaration. If the sick leave covers the entire month, the contractor appears only on the RSA declaration. This is important because correct documentation is essential for the timely payment of benefits.

What are the restrictions and exclusions regarding access to sick leave (L4) for contract workers?

Not every contractor is eligible to take out voluntary sickness insurance. Those excluded include, amongst others, students under the age of 26, people who simultaneously hold an employment contract with remuneration of at least the national minimum wage, and people receiving maternity benefit under a different scheme. If a contractor works on several contracts and the total remuneration exceeds the national minimum wage, they cannot pay sickness insurance contributions under the new contract. This restricts access to sickness benefit and means that not every form of contract work offers the opportunity to protect oneself in the event of illness.

What happens if you stop paying sickness insurance contributions?

If you stop paying the contribution, you lose your entitlement to sickness benefit. In some cases, ZUS may agree to allow you to pay the outstanding contributions after the deadline if the interruption was justified (parental leave, military service, unpaid leave). However, each such situation requires individual assessment and documentation.

Can a contract for specific work be terminated whilst on sick leave?

Unlike an employment contract, a contract for services does not provide protection against termination whilst on sick leave. This means that a contractor on sick leave may be given notice of termination or have their contract terminated at any time, in accordance with the terms of the contract and the provisions of the Civil Code. The lack of this protection is a risk worth taking into account – which is why people using business incubators, such as ‘Firma dla Każdego’, should set out the terms of their collaboration in detail with regard to possible absences.

Can you work on another contract whilst on sick leave?

No. Whilst receiving sickness benefit, you are not permitted to carry out any paid work, whether on a contract-for-services basis or under an employment contract. ZUS may withdraw the benefit if it discovers that you carried out any paid work whilst on sick leave. Such behaviour results not only in having to repay the benefit but also in tax consequences.

Does being on sick leave whilst working on a contract entitle you to other benefits?

People who pay sickness insurance contributions are entitled not only to sickness benefit, but also to maternity, carer’s or rehabilitation benefits. However, each of these benefits requires a separate application and supporting documentation. Maternity and carer’s benefits are payable from the very first day of insurance, with no qualifying period. This is a significant consideration for women thinking about working on a contract basis whilst planning a family – it is worth taking care of the formalities in good time.

How does this work in practice within business incubators?

Under the ‘Company for Everyone’ model, the procedures for granting sickness benefits are the same as in standard contract-for-services agreements. A freelancer who opts for voluntary sickness insurance pays the contribution, and the foundation handles the registration and settlement formalities on their behalf. As a result, even without running their own business, they have access to Social Insurance Institution (ZUS) benefits on the same terms as a contractor in a traditional company. In the experience of ‘Firma dla Każdego’, clients particularly appreciate the simplified document workflow and the support in completing benefit applications – which is especially useful in the event of sudden illness or long-term incapacity for work.

Does using a business incubator offer any additional benefits?

No – the social security system works exactly the same as for other contract-for-services arrangements. The main benefits are simplified paperwork and assistance with tax and social security settlements, rather than additional entitlement to sick leave or higher benefits. Experts from ‘Firma dla Każdego’ recommend that, for every new assignment, you carefully assess whether it is worth paying sickness insurance contributions and how to protect yourself in the event of incapacity for work.

How do you pay the sickness insurance contribution and how much will it be in 2025?

The contribution for voluntary sickness insurance in 2025 amounts to 2.45 per cent of the social security contribution assessment base. This base is usually the gross remuneration under a contract for services. The contractor pays the contribution themselves, and the client transfers it to ZUS. It is worth bearing in mind that paying this contribution automatically reduces your take-home pay, so the decision should be a considered one – it is an investment in security, but at the expense of your current income.

What documents are required to claim sickness benefit?

The following are required for the payment of sickness benefit: an electronic sick note (e-ZLA), a ZUS Z-3a certificate from the employer (confirming periods of insurance and the amount of remuneration) and correctly completed settlement declarations (RCA, RSA). In the event of errors or omissions in the documentation, ZUS may suspend payment of the benefit until these are rectified.

Frequently asked questions about sick leave (L4) on a contract-for-services basis

In practice, questions about whether sick leave is available for contract work most often arise among people who are just starting out as self-employed or using the services of a business incubator. Here are some key answers that come up in the day-to-day work of experts:

• Can you get sick leave (L4) whilst working on a contract of mandate without sickness insurance? – No, a sick note can be issued, but it does not entitle you to benefits if you do not pay sickness insurance contributions.
• Can you claim sickness benefit after your contract of mandate has ended? – Yes, if the incapacity for work arose whilst the contract and insurance were still in force, you are entitled to sickness benefit even after the contract has expired (for up to 91 days or until the 182-day limit is reached).
• Does the period of sick leave (L4) count towards length of service? – No. A contract of mandate does not entitle you to annual leave or length of service.
• Who pays for sick leave under a contract of mandate? – Always ZUS, never the client.
• Can you be on sick leave under two different arrangements (e.g. permanent role + contract of mandate)? – Sick pay or benefit is only payable under the arrangement for which sickness insurance contributions were paid.

How can you make informed use of a contract for specific tasks and protect yourself in the event of illness?

The key advice from Firma dla Każdego and most market experts is this: before you sign a contract for services, assess the risk of losing income in the event of illness. If you rely solely on this contract for your income, it is worth paying the sickness insurance contribution. If the contract is merely a supplement to a full-time job or another source of stable income, the decision on whether to pay the contribution should be made on a case-by-case basis. However, it is always worth making an informed choice and knowing the consequences of not having insurance. In the event of any issues, you can find detailed procedures and support for freelancers on the ‘Firmy dla Każdego’ website, where legal updates and industry guides are regularly published.

What should you bear in mind when signing a contract for services in 2025?

In 2025, the contract for specific work remains one of the most flexible forms of collaboration, but it entails greater responsibility for your own social security. If you wish to be entitled to sick leave and sickness benefit, you must ensure that you register for and pay your sickness insurance contributions yourself. The lack of automatic cover presents both an opportunity for lower costs and a risk of being left without financial support in the event of illness. Experts at Firma dla Każdego recommend that, before signing a contract, you check in detail what options you have and what the consequences of your choices will be. If in doubt, it is worth seeking legal or accounting advice – it is an investment that can protect you from unpleasant surprises.