The propensity to abuse sickness leave is a complex issue conditioned by various individual and contextual factors. The aim of the article is to assess the effect of various work-related factors on the abuse of sick leave in Poland. Three categories of sick leave abuse were distinguished: compulsion, escape and recreation. The data were gathered using the CAWI survey. Statistical analyzes incorporated multivariable linear regression and structural equation modelling. The research sample consisted of 1067 respondents (full-time employees). Some work-related factors have a significant impact on the abuse of sick leave. These factors are: (1) motivational working conditions, (2) social working conditions, (3) qualifications and (4) form of ownership. The main conclusion is that the assessment of specific aspects of working conditions has a different impact on the declared abuse of sickness absence. A high assessment of the 'social’ (interpersonal) aspect is associated with a low tendency to engage in unethical behavior, whereas a high assessment of the 'motivational’ aspect is associated with a high tendency in this respect. Moreover, it was found that a low tendency to abuse is also expressed by people who highly assess their professional qualifications. Finally, abuses are committed relatively often by public administration employees.