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Benefits Collected During Business Activity – How Should They Be Included in Employment Seniority?
- Feb 11
- 3 min read
As of 2026, employers and entrepreneurs must reassess how professional activity is reflected in employment seniority. The amendment to the Polish Labour Code introduced significant changes concerning the inclusion of periods of sole proprietorship in employment history.
However, one key practical question has arisen:
Do periods of sickness, maternity or care benefits collected during business activity count towards employment seniority?
The answer is clear – yes, they do. Below we explain why.
New Rules for Including Sole Proprietorship in Employment Seniority
Pursuant to newly added Article 302(1) of the Labour Code, periods of employment – on which employee rights depend – include:
as of 1 January 2026 – for employers that are public finance sector entities,
as of 1 May 2026 – for all other employers,
among others:
Periods of conducting non-agricultural business activity
Provided that:
contributions to pension, disability or accident insurance were paid,or
the individual was not subject to pension and disability insurance under separate provisions.
This also applies to persons cooperating with an entrepreneur.
Periods of the so-called “start-up relief”
That is, the period during which an entrepreneur, pursuant to Article 18 of the Entrepreneurs’ Law, was exempt from social insurance contributions.
Periods of business suspension
If the suspension occurred in order to personally care for a child and pension and disability insurance contributions were paid.
Why Do Employers Have Doubts?
The most significant interpretative challenges concern:
sickness benefit,
maternity benefit,
care benefit,
rehabilitation benefit,
collected during the period of conducting business activity.
ZUS certificates often indicate:
periods during which contributions were paid,
periods during which the entrepreneur was exempt from paying contributions due to receiving benefits.
This leads to the practical dilemma:
Should benefit periods be excluded from employment seniority?
ZUS Certificate – A Key Document
To have periods of business activity included in employment seniority, the employee must document them.
The relevant confirmation documents are:
a ZUS certificate confirming payment of pension, disability or accident insurance contributions,
a certificate confirming registration for health insurance (in the case of start-up relief).
ZUS certificates typically specify:
periods during which pension and disability contributions were paid,
periods during which the entrepreneur was exempt from paying contributions due to receiving sickness or maternity benefits.
This structure is often the source of uncertainty for employers.
Benefits and Employment Seniority – How Should the Law Be Interpreted?
Based on both the structure and purpose of Article 302(1) of the Labour Code, the conclusion is clear:
Periods of collecting benefits during sole proprietorship must be included in employment seniority.
Why?
1. Contributions are effectively covered (even if not by the entrepreneur)
In the case of maternity benefit, social security contributions are financed by ZUS. The provision does not differentiate who is the payer of contributions – what matters is that the individual remains within the social insurance system.
2. The regulation concerns employment seniority, not pension entitlements
Article 302(1) of the Labour Code addresses employment seniority, not pension rights. The legislator does not focus here on the technical mechanism of contribution payment, but on the overall history of professional activity.
3. Consistency with traditional employment rules
During employment, periods such as:
sickness,
childcare,
temporary non-performance of work,
are not excluded from employment seniority.
By analogy, periods of sickness or care during business activity should not be excluded either – especially considering that the purpose of the amendment was to ensure that different forms of professional activity are properly reflected in employment history.
Official Position of the Ministry of Labour
In its response of 21 January 2026 to a press inquiry (DGP), the Ministry of Labour clearly stated:
Periods during which a person conducting non-agricultural business activity or a cooperating person received sickness benefit, rehabilitation benefit or care benefit – even if no contributions were paid during that time – must be included in employment seniority pursuant to Article 302(1) § 3 of the Labour Code.
This official interpretation significantly reduces the risk of incorrect application of the law.
Additional Legal Context – Social Insurance System Act
It is also worth referring to Article 14(3) of the Social Insurance System Act, which provides that the period of contribution payment also includes periods of receiving:
remuneration for incapacity to work due to illness or quarantine,
social security benefits.
This further strengthens the argument in favour of including benefit periods in employment seniority.
What Does This Mean in Practice for Employers?
-Periods of collecting benefits during business activity should not be excluded from employment seniority.
-The correct ZUS certificate remains crucial documentation.
-In case of doubt, employers should rely on the literal wording of Article 302(1) of the Labour Code and the official position of the Ministry of Labour.
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