From 1 July 2026, employees may submit benefit applications to their employer through an HR system, by email or as a scan. If ZUS pays the benefit, the employer must forward the documents within 7 days of receipt.
Polish stages shown above: employee submits → HR records the date → employer identifies the benefit payer → employer processes or forwards the document to ZUS.
Who pays?
| Polish legal term | English explanation | Practical rule |
|---|---|---|
| powyżej 20 osób | more than 20 people insured for sickness | the employer determines and pays the benefit |
| do 20 osób | up to 20 insured people | ZUS pays; the employer forwards documents within 7 days |
| płatnik składek | contribution payer | usually the employer reporting employees to ZUS |
| płatnik zasiłku | benefit payer | either ZUS or the employer |
| elektroniczna kopia dokumentu | electronic copy | a readable scan attached to the submission |
Practical example
A company employs 12 people. On Monday, an employee emails a scan of an application for zasiłek opiekuńczy (care allowance). HR records the date and forwards the file electronically to ZUS. No paper original needs to follow.
Employer checklist
- use a dedicated inbox or HR system;
- protect health data;
- record receipt and forwarding dates;
- monitor the seven-day deadline;
- retain proof of transmission.
Sigma-B organises HR and payroll
We can verify who pays benefits in your company, prepare the document flow and manage payroll settlements and communication with ZUS.
+48 575 75 8880 · biuro@sigma-b.com · Contact Sigma-B
Source: ZUS communication of 1 July 2026; Act of 13 February 2026, Journal of Laws 2026 item 441.
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