The right to annual leave is one of every employee's fundamental entitlements and is regulated in detail by the Labour Code (Kodeks pracy). As a rule, it is the employee who decides when to take the leave they are entitled to, but there are specific situations in which the employer may unilaterally order the employee to take leave. Knowing these exceptional circumstances is essential for both employers and employees, so that they properly understand their rights and obligations in organising working time and rest.
The rules on annual leave are designed to give employees adequate rest from their professional duties, which affects their health, productivity and general well-being. At the same time, the rules take into account employers' needs in organising work and managing people. In practice, this means that in most cases leave should be planned and agreed between the parties to the employment relationship, but in certain situations the law allows the employer to decide unilaterally to send the employee on leave.
Basic rules on annual leave
The right to annual leave cannot be waived or transferred and is one of the most important elements of employee protection in the Polish legal system. Annual leave must meet three basic criteria set out in the Labour Code, which serve its effectiveness and its purpose: giving the employee rest from their professional duties.
Annual leave must be yearly, which means that the employee acquires the right to a certain number of days of rest in each calendar year. In addition, leave should, as a rule, be uninterrupted to ensure effective rest (at the employee's request it may be divided into parts, but one of them must last at least 14 consecutive calendar days — Article 162 KP), and paid, which allows the employee to keep their income while absent from work
The annual leave entitlement in Poland is 20 days for employees with less than 10 years of service or 26 days for employees with at least 10 years of service (Article 154 § 1 KP). The employer is obliged to grant leave in the calendar year in which the employee acquired the right to it (Article 161 KP), and the employee should use the leave in the calendar year in which they acquired the right to it, which serves its basic function: rest and recovery.
The Labour Code contains important restrictions on how the right to annual leave may be dealt with. The employee cannot waive this right, either by a unilateral declaration or by agreement with the employer. Likewise, the right to leave cannot be transferred to a third party, which underlines its personal nature and its link with a specific employment relationship.
Payment of a cash equivalent for unused leave is possible only in specific circumstances. This applies where the employment contract expires or is terminated and the employee has not managed to use the annual leave due to them in kind
The standard procedure for granting leave should follow the leave schedule, which the employer sets taking into account employees' requests, or — where no schedule is set — the date fixed by the employer after agreement with the employee (Article 163 § 1 and § 1¹ KP). Leave dates should be set in a way that takes into account both the employee's needs and the need to keep work running normally in the business.
The employer may suggest that the employee take annual leave in the calendar year in which they acquired the right to it, but under normal circumstances cannot force the employee to take leave on a particular date. The employee may refuse to take leave on a date proposed by the employer if it does not suit their plans or needs.
Situations in which the employer may order leave
As a rule, the employer may unilaterally order an employee to take annual leave in two situations:
- During the notice period of an employment contract - when notice of termination has been given by either party (Article 167¹ KP)
- In the case of outstanding leave - when leave has not been used by the end of the calendar year and the deadline of 30 September of the following year is approaching (Article 168 KP)
Criteria for ordering leave:
- A legal basis (notice of termination or outstanding leave)
- The employee has unused days of leave
- Proportionality in setting the dates
- Taking into account the organisational needs of the workplace
Using leave during the notice period of an employment contract
The notice period is a special situation in which the rules on granting annual leave change significantly. During this time the employer gains the right to decide unilaterally to send the employee on leave, even if the employee concerned does not consent.
Article 167¹ of the Labour Code expressly states that during the notice period the employee is obliged to use the leave due to them if the employer grants it during that period. The employee must then take the leave as decided by the employer, which is an exception to the general rule that leave dates must be agreed.
The decision to grant leave during the notice period is left solely to the employer's discretion. There is no need to reach agreement or consult the employee on this decision, which differs significantly from the standard leave planning procedures
The amount of leave that may be granted during the notice period may not exceed the amount calculated in proportion to the period worked for the given employer in the year in which the employment ends (Article 167¹ in conjunction with Article 155¹ KP). In addition, during the notice period the employer may also grant outstanding leave from previous periods, if the employee has any.
The employer's instruction to use annual leave during the notice period may be worded in any way; the most common practice is to include the relevant provisions in the notice of termination itself. This ensures clear communication and allows the employee to prepare for the periods of absence from work.
The rule on leave during the notice period is intended to settle all employee entitlements before the employment relationship finally ends. It avoids the need to pay a cash equivalent for unused leave, which benefits both the employer from an organisational point of view and the employee, who gets real rest.
Rules on outstanding leave
Outstanding leave (urlop zaległy) arises when an employee does not use the annual leave due to them in the calendar year in which they acquired the right to it. After the end of the calendar year, the unused basic leave automatically becomes outstanding leave, which entails specific legal consequences and obligations for both the employee and the employer.
The Labour Code clearly sets the deadline by which outstanding leave must be used. The employer should grant leave not used in a given year by 30 September of the following calendar year at the latest (Article 168 KP). This deadline does not apply to the unused part of leave on demand (Article 167² KP).
Failure by the employer to observe the deadlines for using outstanding leave is a breach of the Labour Code. Failure to grant leave due to an employee is punishable by a fine of PLN 2,000 to PLN 60,000 (Article 282 § 1 point 2 KP, amounts applicable from 8 July 2026), which shows how important this obligation is
In the case of outstanding leave, the employer — as accepted in the case law of the Supreme Court (e.g. judgment of 24 January 2006, I PK 124/05, concerning outstanding leave granted during the notice period: Article 168 KP does not require the employee's consent) — may send the employee on leave without having to obtain their consent. This is justified by the principle that annual leave should be used in kind and not replaced by a cash equivalent, which serves its basic protective function. The same principle explains how the law treats annual leave during the notice period.
Outstanding leave can lead to conflicts between employee and employer, particularly when the employee refuses to cooperate in setting leave dates. In such cases the employer may apply the disciplinary measures provided for in the Labour Code.
An employee's refusal to use outstanding leave may be regarded as failure to observe the established organisation and order in the work process. As a result, the employer may impose disciplinary penalties (kary porządkowe) in accordance with labour law
Managing outstanding leave in practice requires employers to keep accurate records of leave used by each employee. Leave balances must be monitored systematically and appropriate action taken before the statutory deadlines expire.
Procedures and documentation for ordering leave
Ordering an employee to take annual leave, although it concerns exceptional situations, requires following certain procedures and documenting the decisions properly. Employers should remember to observe the appropriate legal and communication formalities to avoid disputes and make their actions effective.
Procedure for issuing a leave order:
- Analysis of the legal basis - checking whether the conditions for issuing the order are met
- Preparing documentation - drawing up a written instruction with all the required elements
- Delivering the instruction - handing the document to the employee in a way that allows confirmation of receipt
- Documenting the process - keeping a copy and confirmation of delivery in the personnel file
- Monitoring compliance - checking that the employee follows the instruction
For leave during the notice period, the instruction may be worded in various ways, but the most important thing is that it is clear and understandable to the employee. Employers often include the relevant provisions directly in the notice of termination, which comprehensively settles all matters related to the end of the employment relationship.
Documentation relating to an order to take leave should contain the following elements:
- A clear indication of the legal basis for the decision
- The specific leave dates or the method of setting them
- The amount of leave to be used
- Information on the consequences of not following the instruction
- The signature and date of the instruction
The employer should keep a copy of the document containing the instruction to take leave in the employee's personnel file. This provides protection in the event of any disputes or inspections by the authorities supervising compliance with labour law
Communication with the employee about compulsory leave should be professional and factual. It is worth explaining to the employee the legal basis for the decision and its consequences, which can help avoid misunderstandings and conflicts.
For outstanding leave, the employer should first try to agree the leave dates with the employee in the standard way. Only if the employee does not cooperate or the 30 September deadline is approaching is it justified to use the right to set the leave dates unilaterally.
Comparison of situations in which leave may be ordered
| Situation | Legal basis | Deadline | Employer's rights | Consequences of refusal |
|---|---|---|---|---|
| Notice period | Article 167¹ KP | By the end of the notice period | Granting leave without the employee's consent (proportional amount, Article 155¹ KP, plus outstanding leave) | Breach of employee duties |
| Outstanding leave | Article 168 KP | By 30 September of the following year | Setting the date when agreement has failed | Disciplinary penalty for the employee; fine for the employer for not granting leave |
| Current leave | Articles 161 and 163 KP | The calendar year in which the employee acquired the right | Date according to the leave schedule (set by the employer taking requests into account) or after agreement with the employee | No unilateral order outside this procedure |
| Leave on demand | Article 167² KP | On the date indicated by the employee (up to 4 days a year) | Obligation to grant; refusal only in exceptional cases | The employee makes the request on the first day of leave at the latest |
Practical aspects of managing leave in a business
Effective management of annual leave in a business requires appropriate procedures and control systems that help avoid situations requiring extraordinary measures such as an order to take leave. A proactive approach to leave planning benefits both employers and employees.
A key element of an effective leave management system is keeping accurate records of each employee's leave balance. The records should include the leave entitlement for the year, the number of days already used, planned absences and outstanding leave from previous periods.
A business employing 50 full-time employees has to manage between 1,000 and 1,300 days of annual leave a year (20 or 26 days per person). Without a proper planning and monitoring system, a significant number of employees may not use their leave on time, which leads to an accumulation of outstanding leave and the need for compulsory solutions.
Leave planning should take into account the specific nature of the business, including peak periods, seasonality and the need to keep business processes running. It is worth introducing rules on the maximum number of employees who may be on leave at the same time in individual departments or teams.
Key elements of a leave management system:
- Electronic records - an IT system for tracking leave balances
- Annual planning - setting leave schedules at the beginning of the year
- Deadline monitoring - regularly checking approaching deadlines
- Communication with employees - reminding them to use their leave
- Contingency procedures - clear rules for dealing with outstanding leave
Regularly reminding employees of their leave balances and approaching deadlines can significantly reduce the risk of outstanding leave building up. Communication should take place well in advance so that employees can plan their rest according to their own needs and preferences.
Introducing an electronic leave management system can greatly simplify planning and monitoring. Such a system allows automatic tracking of leave balances, generating reminders and planning absences with organisational needs in mind
Training for managers on the rules governing annual leave is essential for the system to work properly. Managers should understand both employees' rights and the employer's powers in different situations. We keep leave records, payroll and personnel files as part of our HR and payroll services.
Legal consequences of mismanaging leave
Mismanaging annual leave can lead to serious legal and financial consequences for the employer. Breaches of the leave rules are subject to the penalties provided for in the Labour Code and may be the subject of inspections by PIP (National Labour Inspectorate).
The main consequence of not granting leave due to an employee (including outstanding leave by the deadline) is a fine of PLN 2,000 to PLN 60,000 (Article 282 § 1 point 2 KP; amounts applicable from 8 July 2026, previously PLN 1,000–30,000). The amount of the fine depends on the scale of the breach, the number of employees affected and the circumstances of the case. A fine for an offence against employee rights is imposed on a natural person — the employer or a person acting on its behalf, e.g. the person responsible for HR matters (Article 282 § 1 KP).
Additional consequences may include:
- The need to pay cash equivalents for unused leave
- Employee claims for compensation for breach of the right to rest
- Damage to the employer's reputation
- Increased risk of inspections by supervisory authorities
- Court proceedings brought by employees
Employees whom the employer has prevented from using their annual leave on time may pursue their rights in court. A claim for leave becomes time-barred 3 years after the date on which it became due (Article 291 § 1 KP)
Particular attention should be paid to situations in which the employer uses the power to order leave improperly. Abuse of this power, for example by forcing an employee to take leave in situations not covered by the law, may lead to allegations of bullying (mobbing) or violation of the employee's dignity.
Documenting all leave management activities is crucial for the employer's defence in the event of disputes. The employer should be able to prove that its actions were lawful and justified by the circumstances.
