Planning working time in 2026 requires a good knowledge of the Labour Code (Kodeks pracy) and of the calendar of statutory public holidays. Employers must take into account not only the basic working time, but also all days off that affect the final number of working hours. Since 2025, the holiday calendar has included a new day off – Christmas Eve (24 December), introduced by the Act of 6 December 2024 (Journal of Laws (Dz.U.) 2024, item 1965), which came into force on 1 February 2025.
The Labour Code sets working time standards: 8 hours a day and an average of 40 hours in an average five-day working week within the adopted settlement period of no more than 4 months (Article 129 § 1 of the Labour Code). The settlement period may be extended to a maximum of 12 months if this is justified by objective, technical or work-organisation reasons (Article 129 § 2). Every public holiday falling on a day other than Sunday reduces working time by 8 hours (Article 130 § 2), which directly affects employers' calculations.
Under the Labour Code, the working time standard is 8 hours a day and an average of 40 hours in an average five-day working week within a settlement period of no more than 4 months (up to 12 months after an extension under Article 129 § 2). Every public holiday falling on a day other than Sunday reduces working time by 8 hours – including a holiday falling on a Saturday
Detailed working time for 2026
2026 has a specific pattern of working days and holidays, which affects the final working time. In total, working time in 2026 covers 251 days, which with an 8-hour working day gives 2008 hours of work in the year. The remaining 114 days are days off, including weekends, public holidays and two days off for holidays falling on a Saturday.
Working time in the individual months of 2026 is as follows, assuming a one-month settlement period (calculated under Article 130 § 1–2 of the Labour Code):
| Month | Working hours | Working days | Days off |
|---|---|---|---|
| January | 160 | 20 | 11 |
| February | 160 | 20 | 8 |
| March | 176 | 22 | 9 |
| April | 168 | 21 | 9 |
| May | 160 | 20 | 11 |
| June | 168 | 21 | 9 |
| July | 184 | 23 | 8 |
| August | 160 | 20 | 11 |
| September | 176 | 22 | 8 |
| October | 176 | 22 | 9 |
| November | 160 | 20 | 10 |
| December | 160 | 20 | 11 |
In total, 2026 has 2008 working hours, calculated as 251 days multiplied by 8 working hours per day. These figures apply to full-time employees. For part-time contracts, working time is set proportionally. For comparison, annual working time in 2027 will also be 2008 hours (251 days)
The table shows differences in working time between individual months. The highest number of working hours is in July – 184 hours, while the lowest is in January, February, May, August, November and December – 160 hours each. These differences result from how holidays and weekends fall in each month.
Settlement periods and working time
The Labour Code allows different settlement periods, which affects how working time is calculated. A one-month settlement period is often used, but in the basic working time system employers may use periods of up to 4 months, and after an extension under Article 129 § 2 of the Labour Code (in a collective agreement or an agreement with trade unions or employee representatives – Article 150 § 3) up to a maximum of 12 months. The choice of settlement period is crucial for planning work and settling overtime. Separate rules apply to managers – we describe them in our article on the working time of managers.
- Choose the right settlement period for your business
- Analyse how holidays fall throughout the calendar year
- Plan employees' leave taking days off into account
- Prepare a work schedule for the whole year
- Consider weekend work in months with fewer working days
- Plan how overtime will be settled in periods with more working hours
As a rule, employers may use settlement periods of up to 4 months, and after an extension under Article 129 § 2 of the Labour Code – up to a maximum of 12 months. Choosing a longer settlement period gives more flexibility in planning work and can help spread employees' workload evenly over the year
With longer settlement periods, employers can make better use of months with more working days to offset periods with less working time. For example, the surplus hours in July (184 hours) can balance the shortfall in August (160 hours).
Statutory public holidays in 2026
The Public Holidays Act (consolidated text: Dz.U. 2025, item 296) lists 14 holidays, one of which – Christmas Eve – was introduced as a new day off by rules that came into force on 1 February 2025. In 2026, four holidays fall on a Sunday and two on a Saturday.
Detailed calendar of statutory public holidays in 2026:
- 1 January (Thursday) – New Year's Day
- 6 January (Tuesday) – Epiphany (Three Kings' Day)
- 5 April (Sunday) – Easter Sunday
- 6 April (Monday) – Easter Monday
- 1 May (Friday) – Labour Day
- 3 May (Sunday) – Constitution Day
- 24 May (Sunday) – Pentecost Sunday
- 4 June (Thursday) – Corpus Christi
- 15 August (Saturday) – Assumption of the Blessed Virgin Mary
- 1 November (Sunday) – All Saints' Day
- 11 November (Wednesday) – National Independence Day
- 24 December (Thursday) – Christmas Eve
- 25 December (Friday) – Christmas Day
- 26 December (Saturday) – Second Day of Christmas
In 2026 there are 14 statutory public holidays, including Christmas Eve – a day off since 2025. In total, full-time employees will have 114 days off, and on the remaining 251 days they will work according to the agreed schedule
The pattern of holidays shows that some of them fall at weekends. Holidays falling on a Sunday – Easter Sunday, Constitution Day, Pentecost Sunday and All Saints' Day – do not reduce working time. Holidays on a Saturday – 15 August and 26 December – reduce working time by 8 hours, so the employer must give employees another day off within the settlement period (Article 130 § 2 of the Labour Code).
How holidays affect working time
Every public holiday falling on a day other than Sunday reduces working time by 8 hours. In 2026, the months with the most holidays will have the greatest impact on reducing working time. December stands out in particular: Christmas Eve, Christmas Day and the second day of Christmas on a Saturday reduce working time to 160 hours.
A manufacturing company planning production for 2026 must take into account that in December it will have only 20 working days, while in July it will have 23. Such a difference requires proper production planning and may affect on-time delivery of orders, especially in the pre-Christmas period.
Employers must also remember to give days off in return for work on public holidays. If the nature of the business requires work on holidays, employees are entitled to another day off within the settlement period, and only if it cannot be given – an allowance of 100% of pay for each hour worked on the holiday (Article 151¹¹ § 1 and 3 of the Labour Code). We can take over holiday-work allowances and the payroll – see HR and payroll.
Holidays falling on working days in 2026 are New Year's Day, Epiphany, Easter Monday, Labour Day, Corpus Christi, National Independence Day, Christmas Eve and Christmas Day. Each of these holidays reduces working time by 8 hours, as do the holidays falling on a Saturday (the Assumption and the Second Day of Christmas)
Planning leave around working time in 2026
The pattern of holidays and days off in 2026 offers opportunities for efficient leave planning. Employees can make use of well-placed days off to get longer breaks while using as few days of annual leave as possible. Periods around the May holidays and Christmas are particularly attractive.
The best periods for planning leave:
- Easter – 6 April (Monday) makes it possible to extend the weekend
- May holidays – 1 May (Friday) combined with the weekend (3 May falls on a Sunday)
- Summer – for 15 August (Saturday) the employer designates another day off, which can be combined with a weekend
- Christmas – 24 and 25 December (Thursday, Friday) combined with the weekend; for 26 December (Saturday) employees are entitled to another day off
Planning leave strategically around holidays allows employees to make the most of their days off. Employers should take these preferences into account when preparing leave schedules, remembering the need to keep work running
Employers must also remember the rules on employees' minimum rest and that leave should be granted in a way that allows employees to recover. Concentrating leave in certain periods can affect how the business operates, so it requires proper planning.
Settling working time for different forms of employment
Working time in 2026 applies mainly to full-time employees. However, today's labour market has a variety of forms of employment, which requires an appropriate approach to settling working time.
For part-time employees, working time is set in proportion to their working time fraction. This means that an employee working half-time will work 1004 hours in 2026, and one working three-quarter time – 1506 hours.
Forms of employment and working time in 2026:
- Full-time – 2008 hours a year
- 3/4 time – 1506 hours a year
- 1/2 time – 1004 hours a year
- 1/4 time – 502 hours a year
For part-time employees, working time is set in proportion to their working time fraction. All working time rules, including the maximum daily working time, apply accordingly to the employment fraction
Employers must also remember special rules for certain groups of employees, such as juvenile workers, pregnant women or those performing particularly arduous work. Shorter working time standards may apply to these groups (e.g. juvenile workers under 16 – 6 hours a day, Article 202 of the Labour Code) or bans on overtime and night work (e.g. pregnant women, Article 178 § 1).
Overtime and exceeding working time
Settling working time in 2026 requires particular attention to overtime. Differences in working time between months can lead to situations in which employees work more than the standard 8 hours a day in some periods, which may result in overtime.
Rules for settling overtime:
- Overtime is work beyond the working time standards or beyond the extended daily working time resulting from the working time system and schedule (Article 151 § 1 of the Labour Code)
- Weekly working time including overtime may not exceed an average of 48 hours in the settlement period, i.e. an average of 8 hours of overtime a week (Article 131 § 1)
- As a rule, a maximum of 150 hours of overtime per calendar year due to the employer's special needs (Article 151 § 3; a different limit may be set under Article 151 § 4)
- The overtime allowance is 50% of pay, and 100% for overtime at night, on Sundays and holidays that are not working days for the employee, on a day off given in return for work on a Sunday or holiday, and for exceeding the average weekly standard (Article 151¹ § 1–2)
- Overtime can be compensated with time off: at the employee's request on a 1:1 basis, without a request – one and a half times as much (1:1.5) (Article 151² § 1–2)
A retail business in the run-up to Christmas must take into account that December 2026 has 20 working days, which with a standard 8-hour working day gives 160 hours. If employees work longer because of increased demand, the employer must settle the overtime correctly under the rules.
Exceeding the working time standards set by the Labour Code means the employer must pay an overtime allowance of 50% or 100% of pay. Instead of the allowance, the employer may give time off – hour for hour at the employee's request, or one and a half hours for each hour of overtime on its own initiative
Employers must keep accurate working time records for all employees, which allows overtime to be settled correctly and ensures compliance with labour law.
Special working time rules
The Labour Code provides a number of special working time rules that may apply in 2026. They concern, among other things, shift work, overtime and work on days off.
Special working time systems:
- Equivalent working time system – the daily working time may be extended to 12 hours, balanced by shorter work on other days or by days off (Article 135 of the Labour Code)
- Shift work – rotating shifts at different times of day
- Task-based working time – performing specific tasks without recording working hours (Article 140, Article 149 § 2)
- Reduced working time – for certain groups of employees
Employers may use various working time systems, including the equivalent working time system, in which the daily working time may be extended to 12 hours within a settlement period of up to 1 month (exceptionally up to 3 or 4 months – Article 135 § 2–3 of the Labour Code). Working time systems and schedules are set in a collective agreement, the work regulations or a notice (Article 150 § 1), taking occupational health and safety (BHP) rules into account
The equivalent working time system is particularly useful given the differences in working time between individual days and weeks of 2026. It allows working hours to be balanced within the settlement period, which can benefit both the employer and employees.
Recording and monitoring working time
Keeping proper working time records is an obligation of every employer (Article 149 § 1 of the Labour Code). In 2026, because working time varies from month to month, it is especially important to record the hours worked accurately. These records determine, among other things, the salary for part of a month worked.
Elements of working time records:
- Number of hours worked and start and finish times
- Hours worked at night
- Overtime hours
- Excused and unexcused absences
- Annual leave and sick leave
- Days off with the reason for which they were granted
An IT company with 50 employees must keep detailed working time records for each of them. In December 2026, when working time is 160 hours and another day off must be designated for 26 December (Saturday), it is easy to make mistakes in the calculations. That is why it is worth investing in an electronic time recording system that automatically applies the standards for each month.
The employer must keep working time records for employees (with the exception of recording working hours, among others, under task-based working time – Article 149 § 2 of the Labour Code). The records must contain accurate information on working hours, night work, overtime, days off and all absences (§ 6 of the regulation on employee documentation). Failing to keep employee documentation and breaching working time rules is a petty offence punishable by a fine of PLN 2,000 to PLN 60,000 (Article 281 § 1 points 5–6 of the Labour Code, from 8 July 2026)
Modern working time recording systems can make settlements much easier for employers by automatically applying the standards for each month and calculating overtime in line with the applicable rules.
