Rehabilitation Benefit Calculator — ZUS Poland

The rehabilitation benefit (swiadczenie rehabilitacyjne) is a cash benefit paid by ZUS after the sickness benefit period (182 or 270 days) has been exhausted, provided the insured person remains unable to work but their prognosis for recovery is favourable. It can be granted for up to 12 months.

Any person covered by the sickness insurance scheme who has exhausted their sickness benefit and is still unable to work, but is expected to regain their capacity after further treatment or rehabilitation. This includes employees on employment contracts, contractors who have joined voluntary sickness insurance, and self-employed individuals paying the sickness contribution.

In 2026 the rehabilitation benefit equals 90% of the assessment base for the first 3 months (90 days), and 75% of the assessment base for the remaining period. An exception applies for incapacity arising during pregnancy — in that case the rate is 100% for the entire duration.

The rehabilitation benefit can be received for a maximum of 12 months from the date of granting. The periods may be split — ZUS may grant the benefit for a shorter initial term and then extend it after reviewing the insured person's health status, up to a total of 12 months.

The assessment base is calculated in the same way as for the sickness benefit: as the average gross monthly salary over the 12 calendar months preceding the month in which the incapacity arose, reduced by the employee's ZUS contributions of 13.71% (pension 9.76% + disability 1.5% + sickness 2.45%).

Yes, the rehabilitation benefit is subject to personal income tax (PIT). ZUS withholds the monthly tax advance as the payer. However, the benefit is not subject to social security contributions and does not attract the health insurance contribution, as it does not constitute remuneration for work.

An application for the rehabilitation benefit (form ZNp-7) is submitted to ZUS through the employer, or directly if the insured person pays contributions independently. The application should be filed at least 6 weeks before the sickness benefit period expires. ZUS will refer the insured person for examination by a medical examiner (lekarz orzecznik).

The rehabilitation benefit period counts towards the insurance record needed to acquire pension entitlement. However, pension contributions are not paid during this time, which may reduce the future pension amount. Self-employed persons receiving the benefit are exempt from paying social security contributions.

The sickness benefit (zasilek chorobowy) is paid during the period of incapacity for work, for up to 182 or 270 days (tuberculosis and pregnancy). The rehabilitation benefit is paid after the sickness benefit has been exhausted, when the worker has already undergone extended treatment but still requires rehabilitation. The rehabilitation benefit rate (90%/75%) is lower than the standard sickness benefit rate (80%).

No. The calculator results are for indicative and planning purposes only. The actual benefit amount and period are determined exclusively by ZUS based on medical documentation, the medical examiner's assessment and insurance history. Consult your employer or a ZUS specialist if in doubt.