Pursuant to Article 161 of the Labor Code, an employer is obligated to grant an employee leave in the calendar year in which the employee acquired the right to it. If leave is not taken within the time specified in the leave schedule, the employer is obligated to grant it no later than September 30 of the following year, with the exception of leave on request, which is not subject to these restrictions. In today's article, we will answer the question: What happens if accrued leave is not taken, and what measures can be implemented to avoid interpretational doubts in this regard?
Does not using leave before September 30th mean it is lost?
Of course not, not taking vacation time before September 30th does not result in the loss of the right to that leave, unless the statute of limitations for the claim for vacation time expires. According to a Supreme Court ruling, "The statute of limitations for an employee's claim for vacation time begins on the last day of the calendar year in which the employee acquired the right to vacation time (Article 291 § 1 of the Labor Code in conjunction with Article 161 of the Labor Code), unless specific provisions of the Labor Code or other normative acts provide for the obligation to grant vacation time at other times" (Resolution of the Supreme Court of February 20, 1980, file reference: V PZP 6/79). In this case, the statute of limitations is three years from the date the claim becomes due.
It is important that the leave is taken in kind, which means that the employee should use his or her right to rest, and the payment of the equivalent is only possible when it is impossible to use the leave in kind, e.g. in the event of a long-term illness of the employee.
Lack of cooperation from the employee
Employees are often reluctant to submit leave requests in the first half of the year. However, employers may require employees to specify certain dates by which they wish to use their accrued leave, within the time limits specified by law. Failure to cooperate in this regard may result in appropriate disciplinary action, including a warning or reprimand. Designating leave dates should be part of the work organization, and employers may include this in their work regulations.
Offense against employee rights
Failure to grant accrued vacation leave by September 30 of the calendar year following the year in which the employee acquired the right to it may constitute an offense against employee rights (Article 282 of the Labor Code). Therefore, accrued vacation leave should be included in the current vacation plan or in an agreement with the employee specifying the date it must be taken.
Currently, the fine for this offense ranges from PLN 1,000 to PLN 30,000.
It is worth noting, however, that intensive work is underway on a law regarding the conditions for entrusting work to foreigners in the territory of the Republic of Poland. Previously, it was proposed to increase the fine for this offense from PLN 3,000 to PLN 50,000. Despite the Senate's objection to the increase in fines, on March 19, 2025, the Sejm Committee rejected the proposal to delete the provision increasing the penalties for employers for offenses related to violations of labor law.
Intensive work is currently underway on the final wording of these regulations, and we will keep you updated on their effects.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of March 20, 2025
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