HRstation

From April 2026, further changes to the rules on sick leave (L4) will come into force, which will have a significant impact on both employees and employers. The new regulations introduce clear definitions of gainful employment and activities incompatible with the purpose of sick leave, which is intended to reduce the current interpretative doubts. At the same time, the control powers of the Social Insurance Institution (ZUS) and employers are significantly strengthened, including the possibility of carrying out checks also in relation to care leave.

The Ministry of Labour has also prepared a new template for L4 inspection authorisations and inspection reports, which inspectors will be required to present and draw up in the course of their inspection activities. Inspections are to be more formalised and standardised, which increases their predictability, but at the same time raises the risk of questioning the improper use of sick leave. These changes are already causing concern among employers and employees, so it is worth preparing for the new obligations and procedures well in advance.

In 2026, employers must expect higher contributions to the Company Social Benefits Fund. The basis for calculating the deduction is the average salary for the second half of 2025 announced by the Central Statistical Office, which amounts to 7 848,60 PLN. This translates into an increase in the basic deduction per employee and higher increases, including for employees in special conditions or persons with disabilities. The change is important not only for entities that are required to create a Company Social Benefits Fund, but also for those employers who pay holiday benefits instead of the fund. A higher base also means a higher limit for this benefit.

The Social Insurance Institution (ZUS) is accelerating the development of AI-based tools. An automatic notification classification system is already in operation on the KSI User Portal, directing approximately 25% of cases to the appropriate teams, shortening response times. Further key implementations are underway: a system for initial analysis of medical records for medical examiners is scheduled to launch in the second quarter of 2026, and a translator for foreign-language documents is scheduled to launch at the turn of the first and second quarters.

In parallel, ZUS is developing a voicebot for appointment booking, an assistant advisor for tax relief and remissions, email correspondence tools, and an Intelligent Knowledge Base. All projects are designed to increase work efficiency and the quality of customer service, while fully complying with the GDPR, the AI Act, and the principles of responsible technology implementation.