The day before the holiday, the salary must be paid. Important rules for the provision

• The maximum amount of holiday allowance for full-time employment in 2025 is PLN 2,723.40, and for work in special conditions - PLN 3,631.20
• The condition for obtaining the benefit is at least 14 consecutive days of leave
• However, there was an interpellation regarding making this requirement more flexible.
• The holiday allowance, unlike the "holiday allowance", has no social criteria and has a statutory requirement of 14 days of leave

Vacation benefit is, as Infor reminds us, a special benefit specified in the act on the company social benefits fund, although in practice social criteria are not applied to it. Employers outside the budget sector, employing from 20 to less than 50 employees, may decide to pay it if they do not create a company social fund. It is paid once a year to each employee who meets the key condition.

The condition for obtaining the holiday benefit is to take at least 14 consecutive calendar days of holiday leave in a given year. This benefit should be paid no later than the last day preceding the start of such leave.

In 2025, the maximum amount of holiday benefit for a full-time employee is PLN 2,723.40. Employees performing work in special conditions or of a special nature can count on a higher maximum amount - PLN 3,631.20 for full-time employment. For young employees in the first year of education, this benefit is currently PLN 363.12, with higher amounts in subsequent years. Holiday benefit is taxable, but is not subject to contributions up to the amount of the basic deduction.

There is an ongoing debate on making the regulations on holiday benefits more flexible. MP Krzysztof Piątkowski argues in his interpellation to the Ministry of Family, Labor and Social Policy that the current requirement of 14 consecutive days may limit the efficiency and well-being of employees and discourage them from planning their holidays in line with their real needs. Research in the field of occupational psychology indicates the benefits of a flexible approach to holiday planning. Currently, there is no answer from the Ministry of Labor to the question of whether it will be possible to obtain holiday benefits when the leave is used in parts.

It is worth distinguishing between holiday benefits and so-called "pear tree holidays". "Pear tree holidays" is a subsidy for holidays from the Company Social Benefits Fund: this fund is created by employers employing at least 50 employees, as well as those employing from 20 to less than 50 employees at the request of a trade union organization. Budgetary units and local government budgetary establishments must create the ZFŚS regardless of the number of employees. The main difference is that in the case of "pear tree holidays" there is no statutory requirement to use 14 consecutive days of leave. The principles and amounts of subsidies from the ZFŚS depend on the life, family and financial situation of the entitled person.

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