Annual leave is a paid, annual, and continuous period of absence from work granted to employees working under an employment contract. The main conditions for receiving and taking annual leave are outlined in our article.
Annual leave (urlop wypoczynkowy) is an employee’s right under the Labor Code. This is a general rule in Poland, as it is in other countries.
Below, we present the general conditions for receiving and using annual leave in a question-and-answer Q&A format.
Who is eligible for annual leave?
Annual leave is granted to employees working under an employment contract.
How long is the annual leave?
The duration of annual leave depends on the length of work. For less than 10 years of work, annual leave is 20 days per calendar year. For at least 10 years of work, the duration of annual leave increases to 26 days.
Can annual leave be split into parts?
An employee is entitled to continuous leave. At the employee’s request, this leave may be divided into parts, provided that each part of the leave lasts at least 14 consecutive calendar days, including weekends and public holidays.
How is annual leave paid?
During annual leave, an employee receives the same pay as if they were working during that time.
Fixed components of compensation are calculated based on the rate in effect during the month in which the leave is taken.
Variable components of compensation are calculated based on the average rate for the three or more months preceding the month in which the leave is taken.
What if annual leave is not taken?
If leave is not taken in kind, monetary compensation is due. This compensation is paid only if the unused leave is related to the termination or expiration of the employment relationship.
How is the entitlement to annual leave accrued?
The entitlement to leave accrues at the end of each month of employment (so-called partial leave) at a rate of 1/12 of the annual total for each month of employment.
An employee starting a new job for the first time acquires the right to their first vacation at the end of each month of employment, amounting to 1/12 of the number of vacation days they are entitled to after one year of employment. For each month worked in the first year of employment, the employee is entitled to 1/12 of 20 days (i.e., 1.66 days) – meaning the right to vacation is accrued retroactively.
The right to subsequent vacations is accrued in each subsequent calendar year, meaning the right to vacation is accrued in advance.
A fraction of a day of vacation is rounded up to a full day.
How is length of service calculated?
Length of service includes periods of employment under an employment contract, the provision of services (performance of work) under a contract of mandate, as well as years of education.
In 2026, a change will take effect that broadens the definition of length of service, affecting the duration of the 20- or 26-day vacation (we briefly touched on this in our article). Under the new rule, periods of non-agricultural business activity (B2B) and work performed under a contract of mandate or agency agreement are now included in the period of employment (work experience).
How is vacation time calculated for part-time employees?
For employees working part-time (less than 40 hours per week), vacation time is calculated proportionally based on the number of hours worked, on an hourly basis. An employee who is entitled to 20 days of vacation as a full-time worker but works part-time is entitled to 10 days of vacation, each consisting of 8 hours, for a total of 80 hours of vacation.
How is annual leave time calculated if an employee has worked for less than a full year, such as in the case of termination?
In this case, the employee is granted pro-rated annual leave time. Pro-rated annual leave time is calculated taking into account any unused vacation time from a previous (or subsequent) employer, provided the employee did not use their allotted vacation time before the termination of that employment relationship.
When determining the amount of proportional leave, the following should be taken into account:
What are the special provisions for annual leave for employees with a disability?
Employees with a disability (severe or moderate) are entitled to an additional 10 days of leave.
How are annual leave dates determined?
Annual leave dates are agreed upon by the employer and the employee (or the union, if the company has one). The employer draws up a leave schedule, taking into account the employee’s preferences and the need to maintain normal business operations.
How is unused leave carried over from one calendar year to the next?
An employee who has not used all of their allotted vacation time in a given calendar year does not lose the right to it. Unused vacation days are carried over to the following year and must be used by September 30 of the following year.
Can an employee waive their annual leave?
The employer is obligated to grant the employee leave, but the employee cannot waive their right to take leave.
The employer cannot grant the employee accrued leave if the employee does not agree, since the right to leave is defined in the Labor Code, is mandatory, and applies to both parties to the contract.
How is vacation time granted to an employee during the notice period?
During the notice period, an employee is required to use their accrued vacation time if the employer grants it to them during that period. In other words, the employer may grant the employee all of their accrued vacation time during the notice period. Only the current year’s leave must be granted in proportion to the time the employee has worked in the year the employment relationship ends.
If the leave accrued by the employee is not used during the notice period, the employer is required to pay compensation for unused leave upon termination of the employment relationship.
What is leave on demand?
An employee under an employment contract is entitled to 4 days of leave on demand per year, which they may take on a date of their choosing, but no later than the first day of the leave, before the start of work (so that the employer has the opportunity to approve it).
Leave on demand is included in the employee’s regular annual leave and is granted for working days in accordance with the current work schedule.
Unused days of leave on demand are carried over to the following year as regular annual leave.
When are vacation dates changed?
An employer is required to change the vacation dates in the following cases:
These circumstances also result in the interruption of the granted vacation.
An employer may change the vacation dates:
In what cases can an employee be recalled from leave?
The employer has the right to recall an employee from leave. Such actions must be justified by circumstances that could not have been foreseen at the time the employee’s leave began, and the employee’s presence at the workplace is necessary.
When recalling an employee from vacation, the employer is obligated to cover the expenses incurred by the employee directly in connection with the recall. These expenses must be supported by relevant documentation. The cost of the vacation for the employee’s family may be added to these expenses if, as a result of the recall, the remaining family members were unable to continue their vacation.
Is unpaid leave possible?
In addition to annual leave, employees are entitled to unpaid leave. This is a period during which the rights and obligations of the parties to the employment relationship are suspended. The employee does not perform work, and the employer does not pay wages.
This leave may be used for any purpose, including working for another employer.
Unpaid leave is granted at the employee’s request. The employer has the right to refuse to approve such leave.
Are contractors and service providers working under commission contracts or contracts for the performance of work (services) entitled to annual leave?
No, they are not; however, by agreement of the contracting parties, a paid or unpaid period of suspension of work or service provision may be provided for.
To estimate the duration of annual leave, you can use various calculators, including the following: the first, second or third options.
Click the link below for more detailed information on the terms and conditions of annual leave in Poland.
The following link provides an informative article on the general grounds and specifics of annual leave for employees.
In the case of uninterrupted annual leave lasting at least 14 consecutive calendar days, the employer may provide co-financing for the employee’s annual leave (dofinansowanie do wypoczynku, so-called “vacation under the pear tree”). For details on the conditions of such co-financing in 2025, see our article.
In addition to annual leave, other types of leave apply: leave for young employees, interns, students, maternity leave, and others.
You can read more about maternity leave in our article. The conditions for granting parental leave (childcare leave) are also discussed in our next article.
Basis: Dział Siódmy, Rozdział I Ustawa z dnia 26 czerwca 1974 r. – Kodeks pracy.
Author: Natalia Grishchenko
26.04.2026