Pecuniary equivalent for annual leave
If the leave is not used in kind, a pecuniary equivalent becomes due. It is only payable if the leave is not taken on the grounds of termination or expiration of the employment relationship.
No pecuniary equivalent shall be paid when the employee and the employer agree that the leave would be used during the employee’s employment relationship under a subsequent contract of employment entered into between them immediately after the termination or expiry of the previous contract of employment with that employer.
Legal basis
Act of 26 June 1974 – Labour Code (Journal of Laws [Dziennik Ustaw] of 2023, item 1465)
Regulation of the Minister for Labour and Social Policy of 8 January 1997 on the detailed rules for granting annual leave and for determining and paying remuneration for leave and payments in lieu of leave (Journal of Laws [Dz.U.] No. 2, item 14, as amended)