Leave Policy in Poland

Poland's Labour Code sets out a layered system of employee leave entitlements. Annual leave runs at 20 days for employees with fewer than 10 years of service and 26 days for those with 10 or more. Thirteen statutory public holidays apply each year. When a holiday falls on a weekend, no substitute day is granted.

Sick leave is split between employer and state. Employers cover the first 33 days per year (14 days for employees aged 50 and over). ZUS, the state social insurance fund, covers the remainder up to 182 days total. Maternity leave ranges from 20 to 37 weeks at 100% pay, depending on the number of children. Parental leave adds 41 or 43 weeks. Paternity leave is two weeks.

The 2023 Labour Code amendments, implementing EU Directive 2019/1158, introduced two new leave types: five days of carer's leave and two days (or 16 hours) of force majeure leave per year. These additions created layered obligations that require careful tracking.

• Annual leave: 20 days for employees with fewer than 10 years of service; 26 days for those with 10 or more years.
• Thirteen statutory public holidays per year; no substitute day when a holiday falls on a weekend.
• Employer pays sick leave for the first 33 days (14 days if the employee is aged 50 or over); ZUS covers up to 182 days total.
• Maternity leave runs 20 to 37 weeks at 100% pay; parental leave adds 41 or 43 weeks depending on the number of children.
• 2023 amendments added five days of carer's leave and two days (or 16 hours) of force majeure leave annually.

Gloroots helps global employers track and manage Poland's multi-layered leave entitlements in one platform, with local execution and centralized governance.

Leave Policy at a Glance

Overview and Legal Basis for Leave in Poland

Polish leave entitlements are governed by several statutes. The primary source is the Labour Code (Kodeks pracy) of 26 June 1974, which sets statutory minimums that no employment contract may fall below. The Act of 18 January 1951 on non-working days defines public holidays. Sick pay and ZUS benefit rules come from the Sickness and Maternity Benefits Act (ustawa zasiłkowa). The Act of 9 March 2023 amending the Labour Code, implementing EU Directive 2019/1158, is now in force and compliance is mandatory.

Employers may offer contractual improvements above these statutory floors, but they cannot reduce them. Understanding how does EOR work helps clarify how an employer of record manages compliance with these layered obligations on your behalf.

Polish law covers the following leave categories:

• Annual leave
• Public holidays
• Sick leave
• Maternity leave
• Paternity leave
• Parental leave
• Childcare leave
• Carer's leave
• Force majeure leave
• Special event leave
• Disability leave
• Military leave
• Study leave
• Unpaid leave

Plan your next hiring step

Talk through the questions raised in Overview and Legal Basis for Leave in Poland with the Gloroots team.

Book a demo

Annual Leave (Earned / Privilege Leave)

Poland's Labour Code sets two entitlement tiers based on total seniority. Employees with fewer than 10 years of service receive 20 days of paid annual leave per year. Those with 10 or more years receive 26 days. Seniority includes time spent in education, not only prior employment.

New employees accrue leave during their first year of employment. Under Labour Code Article 153, they earn one-twelfth of their annual entitlement for each completed calendar month. Part-time employees receive a proportionally reduced entitlement, rounded up to a full day.

Unused leave carries over to the following year but must be granted by 30 September of that year. Employers may postpone leave for operational reasons, but they must schedule it before that deadline. Paying an employee to forgo leave during active employment is prohibited under Labour Code Article 171. On termination or contract expiry, all unused vacation days must be paid out in cash.

Employees submit a leave plan or individual request for approval. Employers retain the right to postpone leave for important business reasons, provided the September deadline is respected.

Parents of children under 14 receive 2 additional paid days, or 16 hours, of leave per year. Only one parent may use this entitlement in a given calendar year. For a comparable EU framework, see the leave policy in Germany.

Public Holidays

Poland has 13 statutory public holidays each year, established under the Act of 18 January 1951. The existing count of 11 omits Easter Sunday and Whit Sunday (Pentecost), both of which are official rest days under that Act.

When a public holiday falls on a Saturday or Sunday, no substitute day off is granted. This is a known gap compared with several EU neighbours that provide compensatory rest days.

Working on a public holiday entitles the employee to a substitute day off or overtime pay, not an automatic additional day of leave.

Table reflects 2025 dates. Easter-dependent dates shift annually; verify each year before publishing.

Sick Leave

Poland's sick leave rules split responsibility between the employer and the Social Insurance Institution (ZUS), based on the employee's age and the duration of illness.

Employees under 50 receive employer-paid sick leave for the first 33 days of illness in a calendar year. Employees aged 50 and above receive employer-paid sick leave for the first 14 days. After those thresholds, ZUS pays a sickness benefit for the remainder of the absence.

ZUS sickness benefit covers up to 182 consecutive days in total per illness period, inclusive of the employer-paid days, under Article 8 of the Sickness and Maternity Benefits Act.

Standard sick pay is set at 80% of the employee's average salary over the preceding 12 months. The rate rises to 100% in cases of illness during pregnancy, a work-related accident, an accident during the commute to or from work, or conditions related to organ donation, per Article 92 §1 point 2 of the same Act.

To claim sick leave, the employee must submit a medical certificate. Since 2018, this is issued electronically as an e-ZLA (formerly the paper L4 form), under Article 55 of the Sickness and Maternity Benefits Act. The certificate is sent directly to ZUS and the employer.

ZUS also covers absences taken to care for a sick child or close relative, paid as a care allowance (zasiłek opiekuńczy). For a broader comparison of statutory sick pay structures across Europe, see the leave policy in the UK.

Casual Leave

Poland's Labour Code does not define a separate casual leave category. Short-notice absences for personal reasons are typically drawn from an employee's annual leave entitlement.

Since 2023, the Labour Code (Art. 148(1)) introduced force majeure leave: 2 days or 16 hours per year for urgent family emergencies caused by illness or accident. This leave is paid at 50% of normal remuneration and is the closest statutory equivalent to casual leave.

Employers may offer additional discretionary casual leave through individual employment contracts or collective agreements, above the statutory floor. Any such arrangement must be documented in writing.

Maternity Leave

Polish law grants paid maternity leave based on the number of children born or adopted in a single birth. The Social Security Institute (ZUS) pays the maternity allowance at 100% of the employee's average salary.

A mother who submits a written request within 21 days of birth to take immediate full parental leave receives a flat 81.5% allowance for the entire combined maternity and parental period, rather than 100% for maternity followed by 60% for parental leave. This option was updated from 80% under the 2025 amendment to Labour Code Art. 179(1).

Employees working more than 6 hours per day are entitled to two paid 30-minute breastfeeding breaks under Labour Code Art. 187. Employees nursing more than one child receive two 45-minute breaks. Those working 4 to 6 hours per day receive one paid break. All breaks count as working time.

Job protection applies throughout pregnancy and maternity leave. Under Labour Code Art. 177, an employer cannot give or execute notice of termination during this period, except in cases of bankruptcy, liquidation, or gross misconduct with trade union consent. After maternity leave ends, the employer must reinstate the employee to the same or an equivalent position with no less favourable remuneration, per Art. 183(2).

Managing maternity leave payroll, ZUS filings, and reinstatement obligations across borders requires precise local execution. Gloroots EOR services handle statutory compliance and employment continuity for companies employing workers in Poland.

Paternity Leave

Fathers in Poland are entitled to two weeks of paid paternity leave under the Labour Code. This is a statutory right, not a discretionary benefit.

Leave must be taken before the child turns 24 months. It can be split into two separate one-week segments. Social Security (ZUS) covers the full salary during this period.

For adopted children, the deadline is 24 months after the adoption ruling becomes final, but no later than the child turning 7 (or 10 if school attendance is postponed), per Labour Code Art. 182(3) §1.

Job protection applies throughout paternity leave, as provided under Labour Code Art. 177 by reference. Employers cannot terminate or alter employment terms during this period.

Adoption and Surrogacy Leave

Adoptive parents in Poland receive the same maternity leave durations as biological parents. The entitlement ranges from 20 to 37 weeks depending on the number of children adopted.

The child must be under 7 at the time of adoption (or under 10 if school attendance is postponed). If the child has already reached that age, adoption leave is not available.

Both adoptive parents may take leave, but not at the same time for the same child. After adoption leave, parental leave of 41 or 43 weeks is also available on the same terms that apply to biological parents.

The adoption court ruling is required to trigger the entitlement. Employers should request this document before processing the leave.

Polish Labour Code does not explicitly regulate surrogacy leave. The adoptive parent provisions are the closest applicable framework for surrogacy arrangements under current law.

Get clear hiring costs

See how pricing can support the plan covered in Adoption and Surrogacy Leave.

View pricing

Bereavement Leave

Polish law grants paid special-event leave under Labour Code Art. 188(1) and the Regulation on okolicznościowe (special circumstance) leave. All bereavement and life-event days are paid at full remuneration.

Employees receive two days for their own wedding, the birth of their child, or the death of a spouse, child, parent, or stepparent. One day applies for a child's wedding, or the death of a grandparent, sibling, in-law, or a person under the employee's care. One day is also granted for the death of a mother-in-law or father-in-law, including for divorced employees.

Employers may grant additional days above the statutory minimum through an employment contract or collective agreement.

Other Leave Types

Poland introduced two new leave types in 2023 via the Act of 9 March 2023, amending the Labour Code.

Carer's Leave (Art. 173(1)) gives employees five unpaid days per calendar year to care for a family member or household member who requires significant support due to a serious medical reason, such as illness, injury, or emergency.

Force Majeure Leave (Art. 148(1)) provides two days or 16 hours per calendar year for urgent family matters caused by illness or accident that require the employee's immediate presence. Pay is set at 50% of normal remuneration. The employee chooses the days or hours format when submitting the first application of the year.

Study Leave covers employees in employer-initiated or employer-approved education programmes:

• 6 days for extramural exams
• 6 days for professional qualification confirmation
• 21 days for diploma dissertation and examination

Unpaid Leave (Art. 174) allows an employee to request leave for any purpose, including working for another employer. The employer may refuse. A recall clause is permissible for leaves exceeding three months.

Parents of children under eight can request remote work, flexible hours, individual work schedules, or part-time work under the 2023 amendment to Labour Code Art. 188(1). The employer must respond in writing within seven days and must provide justification if refusing.

Carry-Forward and Leave Encashment Rules

Poland's Labour Code sets firm deadlines on carried-over leave. Any annual leave rolled into the next year must be used by 30 September of that year (Art. 168). Employers must grant this leave by the deadline even without a formal employee request.

Paying employees to forgo annual leave while still employed is prohibited under Art. 171. On termination or contract expiry, all unused annual leave days must be paid out as a monetary equivalent, calculated at the holiday remuneration rate.

• Carer's leave and force majeure leave do not carry forward. Entitlement resets each calendar year.
• Childcare leave (unpaid) can be taken in up to five parts until the end of the calendar year the child turns six. Unused parts lapse after that age limit.
• Parental leave can be split into up to five parts, used before the child's sixth birthday. Unused portions lapse at that point.

For a regional comparison, see how leave policy in Estonia handles carry-forward rules under a similar EU framework.

What our clients are saying

“China's employment regulations are highly nuanced, and we needed confidence that our offers would meet local expectations without risking compliance issues or losing candidates.”

HR Manager

Agratas Corp UK

Read Case Study

Best Practices for Managing Leave Compliantly in Poland

Compliance with Polish leave law requires active tracking, clear communication, and accurate documentation. The 2023 Labour Code amendments introduced mandatory carer's leave, force majeure leave, and flexible working rights. Audit employment contracts and handbooks to confirm they reflect these changes.

• Communicate entitlements in writing. Employees should receive written details on all leave types, including the nine-week non-transferable parental quota and the 81.5% flat-rate option for combined maternity and parental leave.
• Document every request and approval. Retain L4 medical certificates, parental leave applications (submitted at least 21 days in advance), and written responses to flexible working requests, which are due within seven days.
• Set policies above the statutory floor where feasible. Topping up ZUS sick pay to 100% or offering additional bereavement days strengthens your position in a competitive Polish labour market.

Working with a best employer of record partner gives HR and legal teams a structured way to govern these obligations centrally without building a local entity.

Managing Leave Policy in Poland with Gloroots

Poland's leave framework draws from multiple sources: the Labour Code, the Sickness and Maternity Benefits Act, ZUS regulations, and the 2023 Work-Life Balance amendments. Tracking entitlements across all four creates real compliance risk for global employers managing Polish headcount remotely.

Gloroots handles leave balance tracking across annual, parental, carer's, and force majeure leave types. Leave request workflows, payroll integration for ZUS benefit coordination, and compliance reporting are all managed within one employment operating layer.

When Polish legislation changes, Gloroots updates its compliance logic accordingly. Employers do not need to monitor Polish legislative updates independently. See pricing to understand the cost of managing Polish leave compliance through Gloroots.

Put your hiring plan into action

Create an account to move from Managing Leave Policy in Poland with Gloroots to your next compliant step.

Sign up

Frequently Asked Questions About Leave Policy in Poland

How much annual leave are employees entitled to in Poland?

Employees with fewer than 10 years of service receive 20 days of paid annual leave per year. Those with 10 or more years receive 26 days.

Seniority includes time spent in education, not just employment. Certain professions such as teaching may qualify for up to 36 days annually.

What happens when a public holiday falls on a weekend?

Poland has 13 public holidays each year. When a public holiday falls on a Sunday, employees are entitled to an additional day off during that week.

This rule does not apply when a holiday falls on a Saturday. Employers must account for this when calculating working time schedules.

When must paternity leave be taken?

Fathers must take their two weeks of paternity leave within 24 months of the child's birth or adoption date.

The leave can be split into two separate one-week segments. ZUS covers the full salary during this period, not the employer.

Is unused annual leave paid out on termination?

Yes. If an employee's contract ends before they have used their full annual leave entitlement, the employer must pay a cash equivalent for the unused days.

This applies regardless of whether the termination is initiated by the employer or the employee. There is no option to waive this payment.

Can annual leave be carried over to the next year?

Unused annual leave can be carried over to the following calendar year. However, carried-over leave must be used by 30 September of that year.

Leave not taken by that deadline is forfeited. Employers should track carry-over balances to avoid disputes at year end.

What are carer's leave and force majeure leave under the 2023 amendments?

The 2023 Work-Life Balance amendments introduced two new leave types. Carer's leave gives employees five unpaid days per year to care for a family member or person in the same household with a serious medical condition.

Force majeure leave provides two days or 16 hours per year for urgent family matters caused by illness or accident. This leave is paid at 50% of normal salary.

Can the non-transferable parental leave quota be shared between parents?

No. Each parent holds a personal quota of nine weeks within the total parental leave period of 41 or 43 weeks. This quota cannot be transferred to the other parent.

If one parent does not use their nine weeks, those weeks are lost. Both parents must plan their leave independently to avoid forfeiting entitlement.

How many days of annual leave are employees entitled to in Poland?

Employees with less than 10 years of service receive 20 days of paid annual leave. Those with 10 or more years receive 26 days. Seniority includes educational qualifications: a university degree counts as 8 years toward the threshold.

In the first year of employment, leave accrues at 1/12 of the annual entitlement per completed calendar month, under Labour Code Art. 153.

What are Poland's public holidays and what happens when one falls on a weekend?

Poland has 13 statutory public holidays under the Act of 18 January 1951 on non-working days. The list includes Easter Sunday and Whit Sunday (Pentecost), which are sometimes left off unofficial counts.

Poland does not grant a substitute day off when a public holiday falls on a Saturday or Sunday. Employees lose that day with no replacement entitlement.

Until when must a father take paternity leave in Poland?

Paternity leave in Poland covers two weeks and can be split into two separate one-week segments. The full leave must be used before the child reaches 24 months of age, not simply within 24 months of birth.

For adopted children, the deadline is 24 months after the adoption ruling becomes final, but no later than the child turning 7 (or 10 if school attendance is postponed).

Are unused annual leave days paid out when employment ends in Poland?

Yes. Under Labour Code Art. 171, all unused annual leave days must be paid out as a monetary equivalent when employment ends, regardless of the reason for termination or contract expiry.

Paying employees to forgo annual leave during active employment is prohibited. The cash-out right applies only at the point of termination.

Can unused annual leave be carried forward in Poland?

Yes. Unused annual leave carries over to the following year. Labour Code Art. 168 requires the employer to grant that carried-over leave by 30 September of the following year.

The employer must actively schedule the leave by this deadline, even if the employee has not requested it. Failure to do so is a Labour Inspectorate violation.

What new leave types did Poland introduce in 2023?

The Act of 9 March 2023, in force from 26 April 2023, implemented EU Directive 2019/1158. It introduced two new statutory entitlements: carer's leave (5 unpaid days per year) and force majeure leave (2 days or 16 hours at 50% pay).

The same amendment created a 9-week non-transferable parental leave quota per parent and gave parents of children under 8 the right to request flexible working arrangements.

How does the 9-week non-transferable parental leave quota work in Poland?

Under Labour Code Art. 182(1a), each parent holds 9 weeks of parental leave that cannot be transferred to the other parent. If one parent takes the full 41 or 43 weeks, they consume the other parent's non-transferable portion.

The maximum one parent can therefore take is 32 weeks for a single birth or 34 weeks for multiple births. The other parent forfeits their 9 weeks if they do not use them.