Polish pay for unused leave: days due on leaving, the 2026 coefficient 20.92, gross sum
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 16 Oct 2026.An employee in Poland earning 7,000 zł a month who leaves in September 2026 with 10 of 20 due leave days taken is paid an ekwiwalent of 3,346.61 zł gross. The 2026 coefficient is 251 working days divided by 12, 20.92, so one day of leave is worth 334.66 zł.
2026 · Rates and rules read from the sources listed on this page (the earliest on 16 Oct 2026); they may have changed since.
Type your monthly gross pay, with the average of variable pay over the last three months.
Choose your working time, the year you leave and 20 or 26 days a year.
Enter the months worked this year, the leave days already taken and any days left from earlier years.
Read the unused days and hours, the coefficient, the daily and hourly rate and the gross ekwiwalent.
When a job in Poland ends with annual leave still unused, the employer pays it out as the ekwiwalent pieniężny za urlop (Kodeks pracy, article 171). This page works out how many days are owed and what they are worth, each step shown.
Leave a year (article 154). 20 days with under 10 years of work, 26 days with 10 years or more. School years count towards the 10. Part-time work gets a proportional share, a part day rounded up.
Leave in the year you leave (article 155¹). One twelfth of the yearly leave for each calendar month worked at this employer that year. A started month counts as whole and a part day rounds up. Days already taken are deducted, and days left from earlier years are added.
The coefficient (regulation of 8 January 1997, § 19). Days in the year less Sundays, holidays and the free days of a five-day week, divided by 12. For 2026 that is 251 / 12 = 20.92, for 2025 it was 20.75, and part time lowers it in proportion.
The amount (§ 18). Monthly pay divided by the coefficient is one day; divided by 8 it is one hour; times the unused hours it is the ekwiwalent. The pay is the fixed monthly pay plus the average variable pay of the last three months.
How the page counts. Working days are Monday to Friday less every holiday not on a Sunday, the same count as the working-time rule of article 130. The coefficient is kept unrounded.
Not included. Tax and ZUS, which are deducted as from pay; leave already taken at another employer in the same year; pay components for periods longer than a month. An estimate from the law, not legal advice.
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Divide the monthly gross pay by the yearly coefficient to get one day of leave, divide that by 8 for one hour, and multiply by the hours of unused leave. For 2026 the full-time coefficient is 20.92, so 7,000 zł a month gives 334.66 zł a day and 3,346.61 zł for 10 days.
The coefficient for 2026 is 20.92 for full time: 251 working days divided by 12. The 251 days are 261 weekdays less the 10 holidays that do not fall on a Sunday; Saturday holidays on 15 August and 26 December count too, because each gives another day off.
One twelfth of the yearly leave for each calendar month worked in the leaving year, a started month counting as whole and a part day rounded up. With 26 days a year and a job ending in September, 26 x 9/12 is 19.5, so 20 days are due.
Part-time work lowers both numbers in proportion. At half time the yearly leave is 13 days instead of 26, and the coefficient is halved to 10.46, so a day of leave is worth the same share of pay. Each day of leave still counts as 8 hours.
The ekwiwalent is pay, so income tax and the employee's ZUS contributions are deducted from it like a salary. The calculator shows the gross amount. The employer pays it on the next payday, or within 10 days of the end of the job if payday came first.
No. The Kodeks pracy allows cash only when unused leave remains at the end of the employment. While the job continues the leave must be taken, and an immediate new contract with the same employer can carry the leave over instead of paying it.
Rates and rules change; check the source before you rely on a figure.
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