EOR Expertise
Holiday Entitlement for Your Workforce in Poland
Annual leave in Poland is set by the Labour Code, not by the employment contract. The minimum depends on each employee’s total length of service, which includes education, previous employers and, since 2026, B2B and civil-law contract work.
For foreign employers, getting that calculation right is where most mistakes happen. This guide covers the rules you need to apply to your team in Poland.
Key facts
- 20 or 26 daysAnnual leave, depending on total service of under or over 10 years
- 14 daysAt least one block of leave must last 14 consecutive calendar days
- 30 SeptemberDeadline for using leave carried over from the previous year
- 4 daysLeave on demand per year, taken from the annual pool
- 14 public holidaysIncluding Christmas Eve since 2025
- No buy-outsPayment in lieu only when employment ends
20 or 26 days, the service-length rule
Entitlement is based on the employee’s cumulative service history, not only their time with your company.
| Total length of service | Annual leave (full-time) |
|---|---|
| Less than 10 years | 20 working days |
| 10 years or more | 26 working days |
Part-time employees receive leave in proportion to their working hours. When an employee reaches 10 years of service during the year, they move to 26 days from that date.
What counts towards length of service
Education
Completed education counts towards the 10-year threshold. Only the highest level of education is counted, not each level added together.
| Completed education | Counts as |
|---|---|
| Basic vocational school | Up to 3 years |
| General secondary school | 4 years |
| Secondary vocational school | Up to 5 years |
| Post-secondary school | 6 years |
| Higher education (university degree) | 8 years |
In practice, most graduates reach the 26-day entitlement after about two years of work. If someone worked while studying, you count either the work period or the education period, whichever is more favourable to the employee.
B2B and civil-law contracts New in 2026
From 1 May 2026, private employers must also count periods of self-employment (including B2B contracting), civil-law contracts such as umowa zlecenie and agency agreements, and work abroad on a non-employment basis. Contracts for specific work (umowa o dzieło) are excluded.
This matters for companies that convert B2B contractors to employment. A developer with six years of B2B work and a university degree may already qualify for 26 days.
Employees prove these periods mainly with a ZUS certificate of insurance or contributions. Where no certificate is available, contracts, invoices or tax documents can be used. Staff already employed on 1 May 2026 have 24 months to submit their documents.
Key rules for taking leave
1. The 14-day rest requirement
At least one part of an employee’s annual leave must last 14 consecutive calendar days, including weekends and public holidays. The rest may be split into shorter periods.
2. Pro-rata calculations
When an employee joins part-way through the year, entitlement with your company is proportional to the rest of that year. An employee entitled to 20 days who starts on 1 July receives 10 days for that year. Part days are always rounded up to a full day.
For someone in their first ever job, leave builds up at 1/12 of the annual entitlement after each month worked.
3. Carrying over unused leave
Leave not used by 31 December carries over, but it must be taken by 30 September of the following year. The employer is responsible for making sure it is used. Unused overdue leave is a common finding in Labour Inspectorate (PIP) audits and can lead to fines.
4. Payment in lieu
You cannot buy out holiday while someone is still employed. Payment in lieu (ekwiwalent) is only allowed when the employment contract ends and the employee has leave left over.
What foreign employers should check
Previous service
Ask new hires for work certificates (świadectwo pracy) from previous Polish employers, and ZUS certificates for B2B or civil-law contract periods.
Education records
Keep a copy of the highest completed diploma on file so the 20 or 26-day entitlement can be justified in an audit.
Public holidays
Poland has 14 statutory public holidays. If one falls on a Saturday, employees must be given another day off. There is no replacement day for a Sunday holiday.
Leave on demand
Employees may take up to 4 days per year of urlop na żądanie, requested no later than the start of that working day. These days come out of the annual pool.
Holiday in Poland is a compliance requirement, not only a benefit. Incorrectly calculated service years are one of the most common reasons for payroll corrections after an audit.
Frequently asked questions
Can an employee waive their holiday in exchange for extra pay?
No. Statutory leave cannot be waived or paid out during employment. Payment in lieu is only possible when the contract ends.
Does time on a B2B contract count towards the 26-day entitlement?
Yes, since 1 May 2026 for private employers, provided the employee documents the period, usually with a ZUS certificate.
Can we refuse a request for leave on demand?
The employer is generally required to grant it. It can only be refused in exceptional circumstances, for example where the employee’s absence would seriously disrupt the business.
What happens to leave that is not used by 30 September?
The leave does not expire. The employer is in breach of the Labour Code and must still grant it, and the right to it lapses only after three years.
Need help managing your Polish team’s leave and payroll?
EasyEOR verifies each employee’s service history, calculates their entitlement and tracks leave balances through our payroll service, so you stay compliant without the manual work.
Based on the Polish Labour Code (Kodeks pracy), Articles 152 to 171, and the 2025 amendment on length of service. This guide is general information and not legal advice.
