Unused vacation pay calculator for Poland 2026 - pay in lieu of annual leave

In Poland you cannot normally take money instead of holiday while you are employed - leave must be used. The exception is the end of employment: any leave you could not take is paid out as an equivalent (ekwiwalent). Under § 18 of the 1997 regulation on annual leave it is calculated in three steps:

1. Pay for 1 day = monthly pay ÷ leave coefficient.
2. Pay for 1 hour = pay for 1 day ÷ 8.
3. Equivalent = pay for 1 hour × hours of unused leave.

Example: salary PLN 7,000 gross, contract ended in 2026, 10 days (80 hours) of unused leave.

The equivalent is employment income, so ZUS, health contributions and income tax are deducted from it like from salary.

The coefficient (§ 19) = (365 days - Sundays - public holidays - days off from a 5-day working week) ÷ 12. In practice it is the number of working days in the year divided by 12, set for the year in which employment ended.

2025 had two coefficients because Christmas Eve (24 December) became a statutory public holiday from 1 February 2025.

• Fixed components (base salary, fixed function or seniority allowance) - at the rate due in the month you became entitled to the equivalent.
• Variable components (monthly bonuses, commission, overtime pay, night work allowance) - the average of the 3 months before that month; with large fluctuations, of 12 months.
• Not included: one-off awards, annual bonuses, pay for leave and sick days, severance and jubilee awards.

Example: salary PLN 6,000 and bonuses over 3 months of 800 + 1,200 + 1,000 = PLN 3,000, an average of PLN 1,000. The base is PLN 7,000, and the equivalent for 10 days in 2026 is PLN 3,346.40.

For part-time work the coefficient is reduced proportionally: at half time in 2026 it is 20.92 × ½ = 10.46. Example: half time, PLN 3,500, 10 days (80 h): 3,500 ÷ 10.46 = PLN 334.61; ÷ 8 = PLN 41.83; × 80 h = PLN 3,346.40.

The equivalent is due only when you could not use your leave because the employment contract ended (Art. 171 § 1 Labour Code). If you sign a new contract with the same employer immediately after the old one, the leave carries over instead. The claim expires 3 years after the contract ends. To check how many days you are entitled to, use the annual leave calculator; to see when your contract ends, try the notice period calculator.