Since 1 January 2016 there has been a possibility to issue electronic sick notes e-ZLA by medical doctors.  Introduction of e-sick notes gives a number of facilities for both entrepreneurs and employees.  The patient to whom the doctor has issued e-ZLA will not have to provide sick note to an employer (in case of old forms of sick notes time limit was 7 days) or to ZUS, as happened in the case of persons conducting business activities.

Procedure of issuing e-ZLA

A doctor who has issued a sick note shall transmit it electronically to ZUS (after it is signed by means of a qualified certificate or ePUAP trusted profile).  E-ZLA is sent to the employer, who has a profile on PUE ZUS not later than the day following that on which e-ZLA was received.  Information is also sent to the insured person with a profile on the PUE ZUS.

Advantages for entrepreneurs

Owing to the system of e-sick notes, employers will quickly receive information on sick note electronically  and will have more control over their use by workers.  In addition, they will not have to transfer to ZUS sick notes (even when ZUS is liable for payments).  E-ZLA goes to ZUS automatically.  However, it will be necessary to send (submission) the application, inter alia, in the case of self-employed persons or workers  to whom ZUS, and not an employer pays sickness benefits.  The insured person may do so using its PUE profile.  The application may also be submitted on his/her behalf by employer  using ZUS Z-3 form.

In the case of persons conducting self-employment, sick note will go straight to ZUS, however it is necessary to submit an application for sickness benefit to the Social Security Institution (ZUS 3b).

Responsibilities of payers with no profile on PUE ZUS

From the new solutions will benefit first and foremost entrepreneurs who have a profile on PUE ZUS (find out more on setting up a profile on ZUS Electronic Services Platform ).  On PUE there will be a separate special place in which electronic sick notes sent to the payer's profile will be visible. The employer may also electronically apply to ZUS for the control of the regularity of issuing sick notes.

Lack of profile on PUE means, among other things, that if a doctor issues e-sick note to your employee, he/she will be required to provide a printout of e-ZLA.  Your responsibility will be to provide to ZUS (no later than 7 days after the receipt of the sick note) request of the insured person for the benefit together with the relevant supporting documents to the payment.


  • By the end of 2015 to create a profile on PUE were obliged taxpayers who had to send insurance documents in electronic form i.e. those paying contributions for more than 5 people. 
  • If you did not set up a profile on PUE until the end of 2015, you must inform employees in writing on obligation to provide, from January 2015, e-ZLA printout.
  • If you set up a profile in 2016 or later, you will need to inform employees (in writing) within 7 days following the establishment of the profile, of the termination of the obligation to provide you with e-ZLA printout.

Sick notes in traditional form

Introduction of e-sick notes does not mean the removal of existing sick notes ZUS ZLA.  They will remain in force until the end of 2017, in parallel with e-ZLA.  Until then, doctors will be able to issue paper sick notes under the current rules.  If a doctor issues paper sick note he/she will have to inform the patient about the need to deliver it to employer  (in case of employees) or to ZUS (in case of entrepreneurs) within 7 days from the day of its receipt. If this deadline is not respected, sickness or carer's allowance shall be reduced by 25 % (for the period from the 8th day of incapacity for work until the date of delivery of the sick note).

The legislation also provides for issuing a medical certificate on a form printed from e-ZLA system.  It will be issued in the absence of an Internet connection (e.g. at home visit) or the lack of authentication of the medical certificate using qualified certificate or trusted profile ePUAP.

In case of making an error, a doctor within 3 working days from the day of receipt of information  cancels issued e-ZLA medical certificate.

The doctor passes on the information on the cancellation of  certificate electronically to ZUS.  Information on invalidity of medical certificate e-ZLA  where an error has been made, the doctor shall also communicate, in writing, to the patient (the insured). Doctor is also obliged to inform the applicant of his obligation to provide those documents to the contributions payer (employer).

More information on e-sick notes can be found in the ZUS guide and website.

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