Force majeure leave (in the statute: time off work due to force majeure, Article 148¹ of the Labour Code (Kodeks pracy), in force since 26 April 2023) is a new entitlement in Polish labour law, designed to support employees in sudden and unforeseen situations. It is a significant extension of the existing ways of obtaining time off work in exceptional circumstances, and it deserves a detailed look from the perspective of both employees and employers. A related entitlement, together with the consequences of absence, is discussed in our article on leave on demand and absence from work.
This type of leave was introduced because Polish labour law needed to adapt to modern challenges and to the situations employees may face. Sudden random events, accidents or other unforeseen circumstances may force someone to leave work immediately, and until now this was not fully regulated.
Force majeure leave is available for 2 days or 16 hours in a calendar year. The employee decides whether to use it in days or in hours – the choice is made in the first request submitted in a given year (Article 148¹ § 2 of the Labour Code)
The new rules set a clear legal framework for situations in which an employee must react immediately to extraordinary events. This matters particularly for protecting family life and allowing employees to deal with urgent personal matters without fearing professional consequences.
Definition of force majeure in labour law
The concept of force majeure (siła wyższa), although widely used in many areas of law, has no single statutory definition. In labour law it is understood as an extraordinary event that could not be prevented and that occurred independently of human will. It is characterised by unpredictability and by the impossibility of avoiding its effects.
In labour law, force majeure covers a wide range of events that may affect the ability to perform work duties. It is most often associated with the forces of nature, such as floods, hurricanes, snowstorms, earthquakes or droughts. However, the concept goes beyond natural phenomena and may also include events related to human activity on a larger scale.
Main categories of force majeure in labour law:
- Natural disasters (floods, hurricanes, earthquakes)
- Warfare and armed conflicts
- Acts of public authority (state of emergency, martial law)
- Mass social protests of a catastrophic nature
- Epidemics and pandemics
- Failures of critical infrastructure
- Large-scale cyberattacks
According to the judgment of the Court of Appeal in Lublin of 19 November 2019 (III APa 15/19), manifestations of force majeure include catastrophic phenomena caused by the forces of nature, acts of public authority and social or political phenomena on a catastrophic scale
In legal practice, force majeure may include warfare, a state of emergency declared across the country, mass social protests of a catastrophic nature or other events with a similar scale of impact. The key point is that the event must be extraordinary and impossible to foresee in normal circumstances.
An important distinction concerns the nature of the event – it must be sudden and unforeseen. Events planned in advance, even if they concern important family matters, will not qualify as force majeure under the leave rules. This distinction is fundamental for applying the new regulations in practice. For time off under Article 148¹ § 1 of the Labour Code, an event of a force majeure nature is not enough on its own: the provision requires an urgent family matter caused by illness or an accident in which the employee's immediate presence is necessary.
Force majeure leave – features and use
Force majeure leave is a new type of time off work that complements the existing system of employee leave. It does not replace leave on demand (urlop na żądanie); it exists alongside it as a separate entitlement for specific situations requiring the employee's immediate reaction to extraordinary events.
The basic condition for using this leave is an urgent family matter caused by illness or an accident, where the employee's immediate presence is necessary (Article 148¹ § 1 of the Labour Code). Such events must be extraordinary and unforeseen, which distinguishes them from typical life situations that can be planned in advance.
Procedure for requesting force majeure leave:
- A sudden situation requiring immediate reaction occurs
- The employee notifies the employer of the situation without delay
- A formal request is submitted no later than on the day the leave starts
- Documents confirming force majeure are provided (if required)
- The employer grants the time off (it is obliged to do so – Article 148¹ § 3 of the Labour Code)
- The leave is used for its intended purpose
Force majeure leave can be used in situations such as a sudden accident of a family member, an unforeseen hospitalisation or other events requiring the employee's immediate presence
In practice, this leave covers a wide range of life situations. It may be a sudden accident of a child at school, an unexpected hospitalisation of a parent, a household emergency threatening safety or other events requiring the employee's immediate intervention. The key point is that the situation must be urgent and impossible to plan in advance.
The difference between force majeure leave and leave on demand lies mainly in the nature of the events that justify it. Leave on demand can be used without giving a reason, whereas the new leave requires specific, extraordinary circumstances.
Another important aspect is pay – for force majeure leave the employee receives 50% of their pay, while leave on demand is fully paid. This distinction is meant to balance employees' needs against the costs borne by employers.
Amount of leave and rules for granting it
Force majeure leave is available in a strictly defined amount: 2 days or 16 hours in the whole calendar year. The employee is free to choose how to use this entitlement (the choice is made in the first request in a given year – Article 148¹ § 2 of the Labour Code) – they can take the leave in working days or in hours, which gives more flexibility in adjusting the absence to specific needs.
The flexibility in choosing how the leave is settled is of particular practical importance. The employee can use the whole entitlement as two full days off work or spread it over shorter periods by choosing hourly settlement. The choice applies until the end of the calendar year. This makes it easier to match the leave to the nature of the event requiring intervention.
Possible ways of using force majeure leave:
- 2 full working days a year
- 16 hours spread over shorter periods
- No combining of days and hours in one year (the choice from the first request applies)
- Individual hours as needed
- Using the whole entitlement at once or gradually
The right to force majeure leave applies to all employees regardless of their working time. Part-time employees are entitled to 2 days, and with hourly settlement the number of hours is set in proportion to their working time, with an incomplete hour rounded up (Article 148¹ § 4 of the Labour Code)
Granting the leave requires a request from the employee. As with leave on demand, the request must be submitted no later than on the day the planned absence starts. The employer is obliged to grant the time off on a request submitted no later than on the day it is used (Article 148¹ § 3 of the Labour Code), provided that the conditions of § 1 are met. We record such time off in the working time records of clients who use our payroll outsourcing.
An absence without a request, or in a situation that does not meet the conditions of Article 148¹ § 1 of the Labour Code, may be treated as unexcused and lead to disciplinary (order) liability. In extreme cases it may even lead to termination of the contract without notice (Article 52 of the Labour Code), which shows how important it is to follow the procedures properly.
Pay for force majeure leave is 50% of normal pay for work. It is calculated under rules similar to holiday pay, but with a specific difference concerning the reference period for variable pay components.
Who can use force majeure leave
The group of people entitled to force majeure leave goes beyond the traditional understanding of employees under the Labour Code. The Act of 9 March 2023 (Journal of Laws (Dz.U.) 2023, item 641) introduced a similar time off in some acts on uniformed services and in the Teachers' Charter (Karta Nauczyciela) – but not in all of them.
The core group of entitled persons are employees hired under an employment contract, regardless of their working time or the nature of their work. This means that both full-time and part-time employees are entitled to force majeure leave; with hourly settlement, the amount for part-time staff is set proportionally (Article 148¹ § 4 of the Labour Code).
| Group | Entitlement to the leave | Legal basis |
|---|---|---|
| Employees under an employment contract | YES | Labour Code |
| Police officers | NO (no such provision) | Police Act |
| State Fire Service (PSP) firefighters | NO (no such provision) | State Fire Service Act |
| Professional soldiers | YES | Homeland Defence Act |
| Border Guard officers | NO (no such provision) | Border Guard Act |
| Prison Service officers | YES | Prison Service Act (Article 60k) |
| KAS officers | YES | KAS Act (Article 218b) |
| Contractors under a contract of mandate | NO | No legal basis |
| Persons under a contract for specific work | NO | No legal basis |
| B2B contractors | NO | No legal basis |
A similar time off is also available to some uniformed services: professional soldiers, officers of the Prison Service and of KAS (National Revenue Administration), as well as teachers (Article 68a of the Teachers' Charter). The Police Act, the Border Guard Act and the State Fire Service Act do not provide for such time off (as at 8 November 2026)
Extending the entitlement to some uniformed services reflects the nature of their work and the need to allow them to react to sudden family situations. Members of these services often work in shift systems or special conditions, which can make it harder to plan time off in the standard way.
An important limitation concerns people working under civil-law contracts. Contractors under a contract of mandate (umowa zlecenia), people performing a contract for specific work (umowa o dzieło) and B2B contractors have no statutory right to force majeure leave. Businesses may grant such an entitlement voluntarily, but they have no legal obligation to do so.
This distinction between forms of engagement highlights the importance of the employment relationship as the basis of employee rights. People working under civil-law contracts, even when doing similar work, do not enjoy the full scope of protection provided to employees.
Practical examples
Understanding how force majeure leave works in practice requires looking at specific situations that may justify using it. The key is to distinguish extraordinary events from situations that could have been foreseen and planned in advance.
A classic example of a situation justifying force majeure leave is a sudden accident of a child at school. When an employee gets a call that their child has broken a leg and must be taken to hospital immediately, this is a typical force majeure situation – an unpredictable event requiring an immediate reaction.
Situations justifying force majeure leave:
- A sudden accident or illness of a family member
- Hospitalisation requiring immediate presence
- A household emergency threatening safety
- A fire or flooding of the flat
- A road accident involving relatives
- Sudden problems with care for a child or a dependent person
- Family crisis situations requiring intervention
Sudden medical events concerning family members, such as a heart attack, a road accident or other situations threatening life or health, are a basis for using force majeure leave
Other examples may include sudden household emergencies threatening safety, such as a fire, flooding of the flat or damage to the gas installation. Such events require the immediate presence of the owner or tenant and cannot be postponed.
Situations NOT justifying force majeure leave:
- Scheduled medical appointments
- Booked appointments at public offices
- Planned renovations and repairs
- Regular family gatherings
- Planned celebrations
- Foreseeable health problems
- Routine administrative matters
It is also important to identify situations that do not qualify as force majeure. A parent's medical procedure planned in advance, even if it requires the employee's presence, will not be a basis for force majeure leave. In such cases the employee should use annual leave or unpaid leave.
An employee of a logistics company received a call from his child's school in the middle of a working day. During a PE lesson his son had broken his arm and had been taken to hospital by ambulance. The parents were called to the trauma ward. In this situation the employee could use force majeure leave, because the accident was sudden and unforeseen and required the parent's immediate presence at the hospital.
Request procedure and documentation
Obtaining force majeure leave requires following certain formal rules, designed to ensure that the system works properly and to protect the interests of both the employee and the employer. The key element is submitting the request properly and on time.
A request for force majeure leave must be submitted no later than on the day the planned absence starts. This means the employee cannot plan this type of leave in advance but must react to current events. This rule reflects the nature of force majeure as an unpredictable phenomenon.
Step-by-step request procedure:
- A sudden situation requiring immediate reaction occurs
- The employee notifies their direct manager or the HR department without delay
- The need to use the leave is reported orally or in writing
- A formal request is submitted no later than on the day the leave starts
- Documents confirming force majeure are provided (if required)
- The employer grants the time off (Article 148¹ § 3 of the Labour Code)
- The use of the leave is recorded in the HR system
In practice, in an emergency the employee must contact the employer without delay and report the situation and the need to use the leave. Contact can be made by phone, by e-mail or in any other way that allows the information to be passed on quickly.
The employer may ask the employee for documents confirming the force majeure event (Article 148¹ of the Labour Code does not specify what documents these should be). They may be medical certificates, documents from a police station or other official confirmations of the event
Documentation of the event can vary depending on the type of situation. In the case of an accident it may be a hospital certificate, in the case of a household emergency – a fire brigade report, and for other events – relevant official documents confirming the force majeure event.
The employer has the right to verify whether the request is justified, but must not abuse this right. The assessment should be reasonable and show understanding for the employee's difficult situation. A refusal to grant the leave should be justified and must not be arbitrary.
The request process should be documented in a way that allows later verification. It is advisable to keep appropriate HR records containing the dates, reasons and circumstances in which the leave was granted.
Pay for force majeure leave
The pay system for force majeure leave was designed as a compromise between employees' needs and employers' costs. Pay amounts to 50% of normal pay for work, which is a significant difference compared with leave on demand. Other rules on pay during absence are described, among others, in our article on combining work with parental leave.
Pay for force majeure leave is calculated under rules similar to holiday pay, but with some specific modifications. The basis is the pay the employee would have received for normal work in the given period, reduced by half.
| Pay component | Calculation method | Example |
|---|---|---|
| Basic salary | 50% of the base rate | PLN 3,000 → PLN 1,500 |
| Fixed allowances | 50% of the allowance | PLN 500 → PLN 250 |
| Variable components | 50% from the month of the leave | PLN 800 → PLN 400 |
| Regular bonus | 50% of the proportional part | PLN 1,000 → PLN 500 |
| Total | Sum of all components | PLN 5,300 → PLN 2,650 |
Pay for force majeure leave is calculated much like holiday pay, but variable pay components are taken from the same month in which the time off fell, not from the three previous months (§ 5(1) of the Regulation of 29 May 1996, Journal of Laws (Dz.U.) 2017, item 927). The amounts in the table only illustrate the 50% rule – in practice, what counts is the pay attributable to the days or hours of time off
Particular attention should be paid to how variable pay components are calculated. For standard holiday pay, the average from the three months preceding the leave is used. For force majeure leave, variable components are calculated on the basis of pay from the month in which the time off fell.
This modification is meant to simplify the calculation and adapt it to the sudden nature of the leave. It allows the amount due to be determined faster, without analysing a longer historical period.
The 50% pay system also has a motivational function – on the one hand it gives the employee financial support in a difficult situation, on the other it encourages careful use of the entitlement. It is not unpaid leave, but it does not generate the full cost for the employer either.
Differences between force majeure leave and leave on demand
Comparing force majeure leave with leave on demand helps to understand the specific nature of both legal institutions and their place in the system of employee entitlements. Both types of leave serve similar purposes, but they differ in how they are applied and the conditions for granting them.
Leave on demand, governed by Article 167² of the Labour Code, is available for up to 4 days in a calendar year. The employee can use it without giving a reason, which gives considerable freedom in planning time off. The only condition is to make the demand no later than on the day the leave starts.
Force majeure leave is shorter – 2 days or 16 hours a year – but its use is strictly linked to specific, extraordinary circumstances. The employee must show that the situation is urgent and unforeseen, which requires appropriate justification.
| Criterion | Leave on demand | Force majeure leave |
|---|---|---|
| Annual amount | 4 days | 2 days or 16 hours |
| Pay | 100% | 50% |
| Justification | Not required | Required |
| Planning | Possible | Only in emergencies |
| Documentation | Not required | May be required |
| Request deadline | No later than on the first day | No later than on the first day |
The key difference between the two types of leave is pay – leave on demand is fully paid, while force majeure leave gives 50% of pay
The difference in pay reflects the different functions of the two institutions. Leave on demand is more universal and can be used for various personal purposes, while force majeure leave is intended specifically for crisis situations.
Both types of leave can be used in parallel – using force majeure leave does not affect the right to leave on demand and vice versa. An employee can therefore use up to 4 days of leave on demand and, in addition, 2 days of force majeure leave in a year.
In practice, this means the employee has a total of 6 days of leave that can be used in situations requiring an immediate reaction, with 4 days fully paid and 2 days paid at 50%.
Obligations of the employer and the employee
The introduction of force majeure leave creates new obligations for both employers and employees. For the system to work properly, both parties to the employment relationship must understand and respect their mutual rights and obligations.
The employer must grant force majeure leave if the statutory conditions are met. It cannot arbitrarily refuse the leave if the employee shows that the situation qualifies as force majeure. A refusal must be justified and proportionate to the circumstances. For comparison, when the employer can refuse leave on demand is covered in a separate article.
At the same time, the employer has the right to verify whether the employee's request is justified. It may ask for documents confirming the event justifying the leave. The verification should be proportionate and must not be an excessive burden on the employee.
Employer's obligations:
- Granting the leave when the legal conditions are met
- Verifying the request in a proportionate way
- Keeping records of force majeure leave
- Calculating pay correctly (50%)
- Informing employees about the new entitlement
- Drawing up internal procedures
- Training managers
Employee's obligations:
- Notifying the employer of the situation without delay
- Submitting the request no later than on the day the leave starts
- Providing documents confirming force majeure
- Using the leave honestly for its intended purpose
- Following the company's internal procedures
- Returning to work after the leave
The employer should keep appropriate records of force majeure leave, noting the dates, reasons and circumstances in which it was granted. These records may be inspected by the authorities supervising compliance with labour law
The employee must inform the employer without delay about the situation and the need to use the leave. The information should be passed on in a way that allows the employer to make the necessary organisational arrangements. The request must be submitted no later than on the day the time off is used (Article 148¹ § 3 of the Labour Code) – a request submitted later does not oblige the employer to grant the time off.
The employee may also provide documents confirming the force majeure event if the employer asks for them (for example, a hospital certificate). Article 148¹ of the Labour Code does not specify what kind of documents they should be.
An important obligation of the employee is to use the leave honestly and for its intended purpose. Using force majeure leave for purposes other than those provided for in the law may lead to disciplinary liability.
Implementing the procedures in a company
Implementing force majeure leave effectively requires internal procedures and preparing the HR team to handle the new entitlement. The procedures should be clear, transparent and compliant with the law.
The first step is to draw up internal rules on using force majeure leave. They should include a definition of situations that qualify as force majeure, the request procedure, documentation requirements and the rules for verifying requests.
Steps for implementing force majeure leave:
- Analysis of the applicable legal provisions
- Drawing up the company's internal procedures
- Adjusting HR and payroll systems
- Preparing document and form templates
- Training the HR team and managers
- Informing employees about the new entitlement
- Rolling out the procedures and monitoring how they work
- Regular reviews and updates of the procedures
A key element is deciding how the employee and the employer will communicate in emergencies. The company should ensure that the relevant contact persons are available outside standard working hours, especially in shift or round-the-clock work.
Implementing force majeure leave requires adjusting HR and payroll systems. The systems must allow a new type of absence to be recorded and pay to be calculated correctly at 50%
Training the HR team is essential for the new system to work properly. HR staff must know the rules for granting the leave, the procedures for verifying requests and how to calculate pay. The training should also cover practical aspects, such as operating the HR system.
It is equally important to inform all employees about the new entitlement and how to use it. This can be done through training, information materials or internal announcements. Employees should know in which situations they can use the leave and how to submit a request correctly.
The company should also prepare document templates, such as a request for force majeure leave, forms confirming that the leave was granted or checklists for verifying requests. Standardised documentation will make the process easier and ensure consistency.
Settling the leave in HR systems
Settling force majeure leave correctly in HR systems requires adjustments to software and accounting procedures. The systems must be ready to handle a new type of absence and to calculate pay correctly.
The basic requirement is the ability to record force majeure leave as a separate type of absence. The system should allow entering the date, the duration of the leave and the reason it was granted. It is also important to track the use of the annual limit of 2 days or 16 hours.
The system must be configured to calculate pay automatically at 50% of normal pay for work. The calculation algorithm should take into account the specific rules for determining variable pay components from the month in which the time off fell.
Functional requirements for HR systems:
- Recording force majeure leave as a separate type of absence
- Tracking the use of the annual limit (2 days/16 hours)
- Automatic calculation of 50% pay
- Support for hourly and daily settlement
- Generating documents and certificates
- Integration with payroll systems
- Reporting and data analysis
HR systems must make it possible to generate reports on the use of force majeure leave. These reports are needed to monitor costs and prepare analyses for the management board
Integration with payroll systems is crucial for correct settlement. Data on force majeure leave must be passed automatically to the payroll system so that pay is calculated correctly and on time.
The system should also allow the necessary documents to be generated, such as certificates of leave used or summaries for inspections. These documents may be required by supervisory authorities or for the company's internal purposes.
Another important aspect is archiving data and making sure it can be retrieved in the future. Information on force majeure leave should be kept in accordance with the rules on employee records.
Inspection and supervision of compliance
Correct application of the rules on force majeure leave is subject to inspection by the authorities supervising compliance with labour law. PIP (National Labour Inspectorate) has the power to check how the new entitlement has been implemented and how it works in companies.
An inspection may cover the company's internal procedures, how the leave is documented, whether pay is calculated correctly and whether practice complies with the law. Labour inspectors may demand access to HR and payroll records concerning force majeure leave.
Inspectors pay particular attention to cases where the employer refused the leave. A refusal must be justified and proportionate to the circumstances. Arbitrary refusals may lead to penalties for the employer.
Areas of PIP inspection:
- Internal procedures for force majeure leave
- How the leave is documented and recorded
- Correct calculation of pay (50%)
- Whether refusals to grant the leave were justified
- Compliance of practice with the law
- Informing employees about the new entitlement
- Keeping HR records
Incorrect application of the rules on force majeure leave may result in a fine for an offence against employee rights – from 8 July 2026, from PLN 2,000 to PLN 60,000 (Articles 281–282 of the Labour Code), for example for failing to pay wages for the time off on time (Article 282 § 1 point 1 of the Labour Code). A labour inspector may impose a fine by penalty notice or file a request for punishment with the court
Employers should be prepared for a possible inspection by keeping proper records and making sure their actions comply with the law. Regular internal reviews can help identify potential problems before an external inspection.
Employees have the right to file complaints with PIP if their rights related to force majeure leave are breached. Complaints may concern a refusal to grant the leave, incorrect calculation of pay or other breaches of the rules.
The inspection system is designed to protect employee rights effectively and to ensure the new legal instrument works properly. Regular inspections help raise employers' awareness and improve labour law standards.
