Examples
• 5 years service → 20 days per year. Equivalent for 10 days at 6,000 PLN: 6,000 / 20.92 × 10 ≈ 2,868 PLN.
• 12 years service → 26 days. Equivalent for 5 days at 8,000 PLN: 8,000 / 20.92 × 5 ≈ 1,912 PLN.
• Exactly 10 years → already 26 days (from 10 years up).
FAQ
- How many days of leave for a full-time employee?
- With under 10 years of service — 20 days of annual leave per year; with 10 years or more — 26 days (Labour Code art. 154). Service includes e.g. previous employment and certain education periods (art. 155).
- How is the cash equivalent for unused leave calculated?
- Equivalent for 1 day = monthly gross salary / annual coefficient (e.g. 2026: 20.92). The coefficient is set annually by the leave regulation. Equivalent for several days = (salary / coefficient) × number of days.
- Do leave-on-demand days count towards the 20 or 26 days?
- No. Leave on demand (e.g. 2 or 4 days a year) does not reduce the 20 or 26 day entitlement. Those are additional paid days off. The 20/26 are ordinary annual leave.
- When does the employee get 26 days of leave?
- After reaching 10 years of leave-qualifying service (employment + credited education etc.). From the next calendar year 26 days apply. You do not need 10 years with the current employer — total service counts.
- How to calculate leave entitlement for part-time work?
- Entitlement is reduced in proportion to working time. E.g. at 1/2 time: 20 × 1/2 = 10 days or 26 × 1/2 = 13 days (depending on service). Partial days are rounded up. The calculator shows entitlement for full-time.
- When is the leave equivalent paid?
- The equivalent is due on termination or expiry of the employment contract for unused leave to which the employee became entitled. It is paid with the last salary (or by the settlement deadline).
Legal information
Calculations are for information and estimation only. They do not constitute legal, tax or other professional advice. For individual matters, consultation with a lawyer, tax adviser or other specialist is recommended.
Legal basis
Labour Code (art. 154 — leave entitlement, art. 155 — service). Equivalent: Minister of Labour regulation of 8.01.1997 on leave (Dz.U. No. 2, item 14 as amended). Coefficient 20.92 for 2026.