Equivalent for unused leave — how to calculate it
Article 171 of the Polish Labour Code, the leave coefficient, a step-by-step formula and exceptions.
The equivalent for unused leave (ekwiwalent za urlop) is due to an employee when the employment ends and they have not taken the holiday they were entitled to. The basis is Article 171 of the Polish Labour Code, with calculation details set out in a Ministry of Labour regulation.
The calculation formula
The general algorithm: (pay base × leave coefficient (współczynnik urlopowy)) ÷ daily working-time norm × number of unused leave hours. The base includes the basic salary, fixed allowances and the average of variable components from the reference period (typically 3 months).
The leave coefficient for each calendar year is announced by a MRiPS regulation early in the year — it equals the average monthly number of working days after subtracting Sundays, holidays and days off. For reference, in 2025 it was 20.83; verify the value for 2026 in the current regulation before any calculation.
When and to whom it is paid
- Paid on the last day of employment, together with the final salary
- Regardless of the reason for termination — including at the employee's request
- Also covers carried-over leave from previous calendar years
- PIT advance and ZUS contributions are withheld as from regular pay
- Not paid if the parties agree in writing that the leave will be used at the next employer
Regulations and rates are updated regularly; consult an HR or accounting specialist before making decisions.