Co-financing of the employee's annual leave (dofinansowanie do wypoczynku, tzw. wczasy pod gruszą) at the expense of the employer has a number of conditions. These conditions are described below.

Co-financing of the employee's annual leave at the expense of the employer may occur at the expense of the Company's Social Benefits Fund (Zakładowy Fundusz Świadczeń Socjalnych, ZFŚS), which is created by the employer if the number of employees exceeds 50 and for budgetary organizations, or as payments within the amounts of this vacation allowance (świadczenie urlopowe).

The regulations on the Fund may specify conditions on:

• who is entitled to this allowance,
• its amount,
• how many days of uninterrupted leave employees must use to receive the preferential allowance.

Criteria such as the family status and financial situation of the employee may be taken into account. Vacation pay may be used by employees and their family members, pensioners – former employees and their family members, to whom the employer may grant the right to receive the benefit in the regulations of this Fund.

Vacation pay is a one-time financial benefit for employees who have decided to take a vacation of at least 14 consecutive calendar days, paid by the employer once a year to each employee. Vacation pay, as part of co-financing, is not subject to social security contributions. To receive this benefit, the employee submits an application to the employer.

Vacation pay is determined on the basis of the average monthly wage in the national economy of the country in the previous year (in the second half of the previous year, if the average wage in this period was higher). In 2024, the amount is PLN 6,445.71, based on data for 2023 and the second half of 2023.

The amount of vacation pay is determined as a percentage of the base amount, i.e. from the amount of PLN 6,445.71. For employees working full time, vacation pay in 2024 is:

• PLN 2,417.14 for an employee engaged in normal working conditions (37.5% of the base amount);
• PLN 3,222.86 for an employee performing work under special conditions or work of a special nature (50% of the base amount).

Additional information on the conditions of vacation pay for employees on the state portal.

Basis:

Ustawa z dnia 4 marca 1994 r. o zakładowym funduszu świadczeń socjalnych.