The right to annual leave is one of the fundamental elements of Polish labour law, protected not only by the Labour Code (Kodeks pracy) but also by the Constitution. Article 66(2) of the Polish Constitution expressly grants employees the right to paid annual leave, which makes leave not just an employee benefit but a right of constitutional rank. This special position of leave in the hierarchy of legal norms supports resolving interpretative doubts about an employee's acquisition of leave entitlement, as a rule, in the employee's favour. Juvenile workers have their own leave entitlement — we write about it under annual leave for juvenile workers.
The right to annual leave is inalienable — an employee cannot waive it (Article 152 § 2 KP) — and the employer cannot restrict it in any way. Every employee in an employment relationship acquires this right automatically, regardless of the type of work or the type of employment contract. It is worth stressing that annual leave serves not only the employee's physical and mental recovery, but also their social, cultural and family needs.
The right to annual leave derives directly from Article 66(2) of the Polish Constitution and from the Labour Code. It is an inalienable right of every employee in an employment relationship, regardless of the type of activity or the nature of the employment
Who is entitled to annual leave
The right to annual leave applies only to people in an employment relationship, which means employees hired under an employment contract, appointment, election, nomination or a cooperative employment contract (Article 2 KP). This rule is fundamental for defining who may use annual leave within the meaning of the Labour Code.
People who work on other legal bases, such as a contract of mandate (umowa zlecenia), a contract for specific work (umowa o dzieło) or a contract for the provision of services, as a rule do not acquire the right to annual leave. There are two possible exceptions: where special provisions expressly grant such a right to people working under civil-law contracts, or where the parties to a civil-law contract expressly agree to grant a right to leave.
In business practice, employers increasingly grant leave voluntarily to people who work with them under civil-law contracts, especially in long-term cooperation. Although this does not follow from the law, it can be part of a strategy to retain valuable contractors and build good relations in the team.
Only people in an employment relationship acquire the right to annual leave. People working under civil-law contracts can obtain this right only where special provisions provide for it or where the parties agree on it in the contract
How leave accrues in the first year of work
An employee who starts work for the first time in their life is in a special legal position as regards acquiring the right to annual leave. Under the Labour Code, such an employee acquires the right to leave in the calendar year in which they started work, at the end of each month of work, in the amount of one twelfth of the leave to which they are entitled. What happens to leave when employment ends is explained in our text on annual leave during the notice period.
The mechanism for acquiring leave in the first year of work is based on time proportionality. The employee does not acquire the full right to leave on the day they start work, but gradually, as successive months of employment pass. The aim of this system is a fair allocation of leave in relation to the period actually worked.
Partial leave is calculated using a simple formula: for each month of work the employee acquires one twelfth of the annual leave. In practice, with the standard 20 days of leave, one month of work gives 1 and 2/3 days of leave. Converted into hours, assuming that one day of leave equals 8 hours of work, after one month of employment the employee is entitled to 1 day, 5 hours and 20 minutes of leave.
An employee who starts work for the first time in their life acquires leave in proportion to the months worked. For one month of work they are entitled to one twelfth of the annual leave, which with the standard 20 days means 1 day, 5 hours and 20 minutes of leave
An important feature of partial leave in the first year of work is that it applies in the same way at every employer. However many employers the employee works for in a given calendar year, leave at each of them is treated and calculated as at a first job. This rule is meant to prevent an employee from obtaining disproportionately high leave by changing employer during the first year of work. We keep leave records for clients using our payroll outsourcing.
Standard annual leave entitlement in 2026
The amount of annual leave in the Polish legal system is set precisely in Article 154 § 1 of the Labour Code and refers to full-time employees. The system is based on a two-tier scale depending on the employee's length of service, which is meant to reward loyalty and long-term commitment to work.
The basic annual leave entitlement in 2026 is as follows:
| Length of service | Leave entitlement | Legal basis | Additional information |
|---|---|---|---|
| Less than 10 years | 20 days | Article 154 § 1(1) KP | Basic entitlement |
| 10 years or more | 26 days | Article 154 § 1(2) KP | Increased entitlement |
| Part-time | Pro rata | Article 154 § 2 KP | According to working time |
The first category covers employees with less than 10 years of service, who are entitled to 20 days of leave per calendar year. This group is a large part of the Polish workforce, especially people starting their careers or changing jobs.
The second category covers employees with at least 10 years of service, who are entitled to 26 days of leave per calendar year. The increase of 6 days recognises professional experience and stable employment.
In 2026 annual leave is 20 days for employees with less than 10 years of service and 26 days for employees with at least 10 years of service. This two-tier system is meant to reward long-term professional commitment
It is worth stressing that the leave amounts set in the Labour Code are minimum standards that cannot be reduced. However, employers may set more favourable leave terms for their employees in collective labour agreements, work regulations or individual employment contracts. In practice, some companies, especially in sectors requiring high qualifications, offer leave above the statutory minimum as part of a benefits package.
Calculating partial leave in practice
Calculating partial (pro rata) leave for an employee who changes employer during the year or ends employment requires precise rules from Articles 155¹–155³ of the Labour Code, which ensure a fair allocation of leave in proportion to the time actually worked. Although it may seem complicated, the system is based on a logical formula that takes all relevant variables into account. It does not apply to an employee in their first year of work in life — such an employee acquires 1/12 of leave at the end of each full month of work (Article 153 § 1 KP), without rounding.
The basic formula for calculating partial leave is as follows:
- Determine the employee's annual leave entitlement (20 or 26 days)
- Divide the annual entitlement by 12 months
- Multiply the result by the number of months worked (an incomplete calendar month is rounded up to a full month)
- Round the result up to full days
The formula can be illustrated with a specific example. An employee hired by a new employer from 6 May to 31 July, whose length of service exceeds 10 years, is entitled to leave calculated as follows: 26 days divided by 12 months gives about 2.17 days per month. Multiplying this by 3 months of work (May — rounded up to a full month, June, July) gives 6.5 days. After rounding up, the employee is entitled to 7 days of leave.
Partial leave is calculated using the formula: annual leave entitlement divided by 12 months, multiplied by the number of months worked. For pro rata leave, an incomplete month and an incomplete day of leave are rounded up (Article 155²a § 2 and Article 155³ § 1 KP), which benefits the employee
Rounding up is fundamental for protecting employee rights. It means that even a small part of a day of leave is treated as a full day, which follows directly from Article 155³ § 1 of the Labour Code. This rule matters most in short periods of employment, where rounding differences can be proportionally significant.
Why length of service matters for leave entitlement
Length of service is the key factor determining the amount of annual leave an employee is entitled to. The Polish system recognises periods of previous employment both in Poland and abroad, which is meant to ensure fair treatment of employees regardless of their career history and geographical mobility.
The length of service on which the right to leave and its amount depend includes all periods of previous employment, regardless of breaks in employment and the way the employment relationship ended (Article 154¹ § 1 KP). From 2026 the period of employment also includes, among other things, periods of running a JDG (sole proprietorship) for which pension, disability or accident insurance contributions were paid, periods of performing contracts of mandate covered by pension and disability insurance, and documented paid work abroad on a basis other than an employment relationship (Article 302¹ KP — in the public finance sector from 1 January 2026, at other employers from 1 May 2026; people employed on those dates have 24 months to document these periods). This rule is especially important in a globalised labour market with growing professional mobility of Poles. Employees returning from work abroad can count on their foreign experience being recognised when their leave entitlement is set.
The basic document confirming a period of employment in Poland is the employment certificate (świadectwo pracy), which contains all relevant information on the period and nature of employment. This document has particular evidential value and is widely accepted by employers as the basis for establishing length of service. However, the law does not say that the employment certificate is the only acceptable document confirming employment.
Where an employee does not have an employment certificate, they can document the period of employment with other documents confirming that they were employed. These may be:
- An employment contract or a copy of it
- Certificates issued by the employer
- Documents from the personnel file
- Insurance documents
- Payslips
Length of service includes all periods of previous employment, both in Poland and abroad. The basic document confirming employment is the employment certificate, but other documents confirming employment are also acceptable. Periods of business activity and contracts of mandate are confirmed by a certificate from ZUS (Social Insurance Institution) (Article 302¹ § 11–12 KP)
Documenting periods of work abroad can be particularly complicated, as employment records abroad may differ from Polish standards. In such cases, periods of employment may be confirmed by various documents, such as:
- Certificates issued by the foreign employer
- Documents issued by the relevant public authorities
- Employment contracts with foreign employers
- Payslips from the period of employment abroad
- Social insurance certificates relating to the employment
How education affects leave entitlement
Polish labour law takes the employee's education into account in a distinctive way when establishing length of service for leave purposes. The aim is to recognise the value of education and investment in professional development by treating the period of study as quasi-service that increases the employee's leave entitlement.
The periods of education counted towards length of service are set precisely in the law and depend on the level of education. The system favours higher education, giving university graduates the largest addition to their length of service. Here is the detailed list of periods of education counted towards length of service:
- Basic vocational school or an equivalent school: the period of study set in the curriculum, up to 3 years
- Secondary vocational school: the period of study set in the curriculum, up to 5 years
- Secondary vocational school for graduates of basic schools: 5 years
- General secondary school: 4 years
- Post-secondary school: 6 years
- University: 8 years
An employee's education affects their length of service because periods of education are counted. University graduates receive an addition of 8 years to their length of service, which can significantly affect their annual leave entitlement
An important condition for counting periods of education is completing the school in the manner provided by law, which means obtaining the appropriate certificate or diploma. Interrupted or unfinished education is not counted. This rule ensures that the addition to length of service goes only to people who have actually completed a given level of education. Periods of education are not added together, and if the employee studied while employed, either the period of study or the period of employment is counted — whichever is more favourable to them (Article 155 § 1 and 2 KP).
Note in particular that bachelor's degree studies count as higher education and give the right to count 8 years towards length of service. This has significant practical importance, as many Polish students finish their education at bachelor's level without continuing to a master's degree.
A bachelor's graduate starting their first job at the age of 23 automatically receives an 8-year addition to their length of service for education. This means that after only 2 years of actual work they will be entitled to 26 days of leave, even though they are only in their third year of work.
Leave for part-time employees
Part-time employees are a growing group in the Polish labour market, reflecting the popularity of flexible forms of employment. Their leave is based on the principle of proportionality, which is meant to ensure fair treatment regardless of working time.
When setting leave for a part-time employee, the same rules on length of service and education apply as for full-time employees. This means that a part-time employee with 10 years of service is entitled to leave calculated on the basis of 26 days, not the basic 20 days.
The key difference is the use of proportionality when calculating the final leave entitlement. The employee acquires leave in proportion to their working time. The following examples illustrate this:
- An employee working 1/2 time (4 hours a day) receives 10 days of leave instead of 20
- An employee working 1/4 time (2 hours a day) receives 5 days of leave instead of 20
- An employee working 3/4 time (6 hours a day) receives 15 days of leave instead of 20
Part-time employees acquire leave in proportion to their working time. An employee working a quarter of full time receives 5 days of leave instead of the standard 20, while keeping all other rights related to annual leave
This principle of proportionality is fundamental for the fairness of the leave system. It ensures that all employees, regardless of working time, have access to rest in proportion to their work. At the same time it protects employers, who do not have to bear disproportionate leave costs in relation to the work actually performed.
Documenting and recording leave
Proper documentation and recording of annual leave is a key element of HR management in every organisation. The documentation system must ensure transparency, compliance with the law and the possibility of inspection by supervisory authorities. Modern technology makes this process much easier, but the basic legal rules remain the same.
Leave records must contain all relevant information on how each employee acquires, uses and carries over leave. The key elements of these records are:
- The employee's personal data and period of employment
- Length of service and education affecting the leave entitlement
- The annual leave entitlement of the employee
- Periods of leave used with exact dates
- Leave remaining from previous periods
- Overdue leave and the deadlines for using it
Modern HR and payroll systems automatically calculate the leave allowance on the basis of the employment and education data entered. Automating this process significantly reduces the risk of calculation errors and makes it easier to stay compliant with the law, provided that the data entered into the system is correct.
Modern HR systems automatically calculate the leave allowance on the basis of data on the employee's employment and education. Automation reduces the risk of calculation errors, provided that the data on length of service and education has been entered correctly, while making the work of HR departments easier
In practice, documenting leave also involves preparing and filing leave requests. The Labour Code does not specify their form — leave is granted in line with the leave plan or by agreement with the employee (Article 163 KP) — but it is advisable for the request to state the leave period, the number of working days and the supervisor's approval.
The most common mistakes in calculating leave
Practice in Polish companies shows that despite the relative simplicity of the rules, mistakes are still made in calculating annual leave. These mistakes can lead to serious legal and financial consequences, so it is worth analysing and eliminating them systematically.
The most common mistake is incorrectly counting length of service, especially for employees with foreign experience or breaks in employment. Some employers wrongly omit periods of employment abroad or do not take all periods of education into account when calculating length of service, and from 2026 — also documented periods of business activity and contracts of mandate (Article 302¹ KP).
The second common problem is incorrectly calculating pro rata leave for employees who start work during the year. The errors concern both incorrect rounding of the results and incorrectly determining the number of months worked.
Problems with leave for part-time employees are another category of mistakes. Some employers apply the principle of proportionality incorrectly or misinterpret working time when calculating leave.
A company employing 200 people incorrectly calculated leave for employees with higher education for a year, without taking the 8-year addition to length of service into account. After an inspection by the National Labour Inspectorate (PIP), it had to pay additional holiday pay for unused leave and settle the arrears for all the employees affected.
The most common mistakes in calculating leave concern incorrect counting of length of service, incorrect calculation of pro rata leave and incorrect application of proportionality for part-time employees. These mistakes can lead to serious legal and financial consequences
Leave and changes in employment
Changes in employment, such as transfers between departments, a change of working time or a move to another company within a group, can affect how annual leave is calculated and used. Understanding these mechanisms is key to managing leave properly in a dynamic business environment.
A change of working time during the calendar year requires the leave entitlement to be recalculated according to the principle of proportionality. If an employee worked full-time for part of the year and then moved to part-time, their annual leave entitlement must be adjusted accordingly.
A transfer to another organisational unit of the same employer does not affect the continuity of leave accrual. Length of service is counted without interruption, and all leave rights are retained.
A change of employer within a group may, but does not have to, affect the employee's leave rights. What matters is how the change is carried out — whether by way of a transfer, or by terminating one contract and concluding a new one.
Pay particular attention to transfers of employees in mergers and acquisitions, where preserving the continuity of leave rights is crucial for stable employment and the protection of employees' interests.
