According to the Social Insurance Institution (ZUS), in 2024, nearly 500,000 individuals with certificates of temporary incapacity for work were inspected. As a result, ZUS withheld benefit payments in almost 40,000 cases, amounting to over 52 million PLN. It is important to note that regulations also grant employers, as contribution payers, certain control rights. Given these statistics, it is likely that employers will increasingly take a more active approach in this area.
Employers entitled to conduct inspections
Legislation does not grant every employer the right to conduct inspections. To qualify, an employer must cover sick pay from their own funds—this applies to all employers under Article 92 of the Labor Code—or provide sickness benefits. An employer is considered the payer of benefits if, as of November 30 of the previous year, they employed at least 20 workers. If this criterion is not met, ZUS is responsible for disbursing sickness benefits.
An employer who does not pay sickness benefits but suspects that an employee is not using their medical leave appropriately (i.e., to recover and regain work capacity) has one option: to request ZUS to conduct an inspection.
Rules and procedures for medical leave inspections
If an employer suspects that a medical certificate was falsified or issued in violation of proper procedures, they should first ask the doctor for clarification regarding the issuance of the leave. If doubts persist, the employer can escalate the matter to the appropriate ZUS unit.
More commonly, however, it is not the certificate itself but the way the employee uses the leave that raises concerns for both ZUS and employers. During medical leave, an employee is prohibited from engaging in any paid work or using the leave for purposes unrelated to recovery.
When evaluating whether medical leave is being used appropriately, it is important to consider that a worker’s medical condition may influence the doctor’s recommendations for recovery, which in turn affects how the leave should be used. On the ZUS ZLA form, the doctor specifies medical recommendations by marking „1” (indicating that the patient must remain at home, only leaving for necessary medical visits or to purchase medication) or „2” (a so-called “walking L4,” where the appropriateness of the employee’s activities depends on their condition and reasonable needs).
If an employer wishes to verify whether an employee on medical leave is genuinely using it for recovery, they may conduct an inspection at their discretion or authorize another person to do so.
The inspection is usually carried out at the employee’s place of residence or the temporary address listed in the medical certificate. If the employer suspects that the employee is working for another entity while on leave, the inspection can also take place at that workplace. If the employee is not present at home during the inspection, a follow-up check should be conducted, allowing the employee to explain their absence.
If the inspection reveals that the employee is improperly using their medical leave, the employer must prepare a report documenting the irregularities. This report is then provided to the employee, who has the right to submit comments. If a dispute arises and doubts persist, the case should be referred to ZUS for resolution.
Once the case is submitted, ZUS issues a formal decision, which may result in the denial of sickness benefit payments.
It is in the employer’s best interest to ensure the proper and efficient functioning of their company. There is no doubt that employee absenteeism can significantly impact the organization of work. It should be noted that misuse of sick leave may be classified as a breach of fundamental employee duties and may constitute a justified reason for termination of the employment contract without notice, pursuant to Article 52 § 1of the Polish Labour Code. In each case, the employer should assess whether the employee can be found at fault, at least in the form of gross negligence (see Supreme Court judgment of 21 October 1999, I PKN 308/99, OSNP 2001, No. 5, item 154). Disciplinary dismissal is all the more justified when improper use of sick leave is one element of the employee’s conduct that constitutes a violation of their duties and harms the employer’s interests.
That is why it is so important—particularly from the employer’s perspective—that sick leave is used lawfully and in accordance with its intended purpose. Based on our experience in advising business clients, we offer comprehensive support in this area—from developing control procedures to representing employers in disputes with employees and administrative bodies. Should you require professional assistance, please do not hesitate to contact us.
