Unused Annual Leave Pay Calculator

How is holiday allowance calculated?

Compensation for unused holiday leave is payable only upon termination or expiration of the employment relationship. It is calculated in three steps: the calculation basis (average salary) is divided byequivalent factor, obtaining the rate for 1 day; the daily rate is divided by the daily working time standard (usually 8 hours); the hourly rate is multiplied by the number of hours of unused leave.

Equivalent Factor - Where does it come from?

The coefficient expresses the average monthly number of working days in a year: Sundays, holidays and days off due to a 5-day working week are subtracted from the number of days in a year, and the result is divided by 12. In2026, the coefficient is 20.92(in 2025 - 20.75, in 2024 year - 20.92). Our calculator calculates it automatically for each year, taking into account movable holidays and a free Christmas Eve (from 2025). For part-time work, the coefficient decreases proportionally.

Example

Employee with a salary of PLN 6,500 gross and 12 days of unused leave in 2026: 6,500 / 20.92 = PLN 310.71 per day; 310.71 / 8 = PLN 38.84 per hour; 38.84 × 96 h =PLN 3,728.68 grossequivalent.

When are you entitled to compensation and how is it calculated

Compensation for leave is dueonly upon termination or expiration of the contract- during your employment, the employer cannot "buy" your leave. The calculation is carried out in three steps: (1) base = average remuneration (fixed components for the month + variable components for 3 months), (2) base ÷equivalent factor= rate per day, (3) daily rate ÷ number of hours of the daily norm (usually 8) × hours of unused leave. The coefficient is announced annually (average number of working days per month - in 202620.92for full-time employment; proportionally less for part-time employment).

Example: equivalent for 7 days of leave

Salary PLN 6,500 gross, full-time, 7 days (56 h) of unused leave: 6,500 ÷ 20.92 = PLN 310.71/day → 310.71 ÷ 8 = PLN 38.84/h → 38.84 × 56 =PLN 2,175 gross equivalent of. Contributions and PIT advances are deducted from the amount as from salary. The balance should be paid on the last day of employment - late payment means interest. You can check the amount of unused leave in theholiday leave calculator.

Statute of limitations and interest - when to claim the equivalent of

A claim for the equivalent of unused leave, like most claims arising from the employment relationship,expires after 3 years. The deadline is counted from the date on which the equivalent becomes due, i.e. basically fromon the date of termination or expiration of the contract- then the benefit should be transferred to the employee's account. If your employer is late with your payment, you are entitled tostatutory interest for the delaycharged from the due date to the date of payment, regardless of whether you have suffered actual damage. In the event of a dispute, the path is through a request for payment and then a lawsuit to thelabor court(up to a specified amount without a lawsuit fee on the employee's side). It is worth reacting quickly - after 3 years, the employer can effectively raise the statute of limitations and the court will dismiss the demand.

When there is no equivalent - leave in kind instead of money

The equivalent is an exceptional benefit: the principle of the Labor Code isleave in kind, and not its "monetization". Therefore, even upon termination of employment, the equivalent ofis not entitled toif the parties agree that the employeewill use the outstanding leave during the notice period- the employer may even unilaterally send him on leave during this time. The money is only due for days that could not actually be selected. Some practical situations:

• Transferring to a new employerunder the takeover of the plant (Article 23¹ of the Labor Code) - the leave "transfers" with the employee, the equivalent is not paid.
• Another contract with the same employerwithout interruption - the parties may agree to use the leave in kind instead of its equivalent.
• On-demand leave and overdue leave- are included in the pool for equivalent settlement if they remain unused.

You can determine how many days you actually have left (taking into account your seniority and full-time employment) in theannual leave calculator, and the gross amount in the calculator above.

FAQ - frequently asked questions