Additional funds before vacation. When can an employer pay the benefit?

Employers who employ fewer than 50 full-time equivalent employees and have resigned from running a company social benefits fund (ZFŚS) may pay holiday benefits . This is confirmed by Article 3, Section 3 of the Act of 4 March 1994 on the company social benefits fund.

How much is holiday pay?

According to Article 3, Section 4 of the aforementioned Act, the amount of the holiday allowance cannot exceed the amount of the basic deduction appropriate to the employee's type of employment. However, it is worth emphasizing that the amount of this allowance is determined in proportion to the employee's working time.

The basic deduction for one employee amounts to 37.5 percent of the average monthly salary in the national economy in the previous year or in the second half of the previous year, if the average salary was higher then. In the case of young employees in the first year of education, this deduction amounts to 5 percent, in the second year 6 percent, and in the third year – 7 percent of the average monthly salary. However, if the employee performs work in special conditions or of a special nature, then the deduction amounts to 50 percent of the average monthly salary.

Holiday allowance 2025

As stated in the Announcement of the President of the Central Statistical Office of 19 February 2025 regarding the average monthly salary in the national economy in 2024 and in the second half of 2024, the average monthly salary was PLN 7,140.52, while in the second half of the year - PLN 7,262.39. Therefore, in calculating the holiday benefit, we take into account the amount from the second half of the year.

Thus, a full-time employee may receive a maximum of PLN 2,723.40 in 2025.

A juvenile employee will receive up to PLN 363.12 in the first year of study, up to PLN 435.74 in the second year, and up to PLN 508.37 in the third year.

A person performing work with special conditions or of a special nature will receive a holiday allowance of up to PLN 3,631.20.

When is holiday pay paid?

The employer may pay the holiday allowance once a year, no later than the last day preceding the start of the holiday leave. This allowance is not subject to the employee social insurance contribution.

Information about non-payment of holiday allowance

If employers employing fewer than 50 full-time equivalent employees are not covered by a collective agreement and are not obliged to issue remuneration regulations, then they must provide employees with information on the failure to establish an Employee Benefits Fund and the failure to pay holiday allowance on the first day of the month of the given calendar year, in a manner accepted by them.

However, when it comes to employers employing at least 50 employees who are covered by a collective agreement, information on the failure to create a ZFŚS and the failure to pay holiday benefits is included in the collective agreement. If the employees are not covered by it, such information is included in the remuneration regulations.

Fulfilled information obligations exempt from payment of benefits.