The number of working hours (number of hours to be worked) determines the number of working days. It is determined by dividing the number of hours to be worked by 8 (the daily working time standard). The rest of the days should be days off work for the employee.

Days off work for the employee are as follows:

• Sundays and public holidays and, in case work on such days is permitted, days granted in exchange for work on Sundays and public holidays,
• days off work resulting from working time schedule in an average five-day working week – this may be each day of the week, except Sundays and holidays,
• days to compensate the employee for extended daily working time of more than 8 hours – these days may occur only in an equivalent working time system.

Sundays and public holidays are, in principle, days off work. Work on these days is allowed only as an exception, that is:

1) in cases where a rescue campaign needs to be carried out in order to protect human life or health, to protect property or the environment or remove a malfunction,

2) in continuous operation,

3) in shift work,

4) in the case of necessary renovations,

5) in transport and communication,

6) in on-site fire brigades and in on-site rescue services,

7) if employees guard property and protect persons,

8) in agriculture and breeding,

9) in the case of necessary work due to its social utility and daily needs of the population, in particular in:

• establishments providing services to the public,
• catering,
• hotel establishments,
• municipal management units,
• health care institutions and other health care facilities for persons whose health condition requires 24-hour or all-day health care services,
• organisational units of social assistance,
• establishments active in the fields of culture, education, tourism and leisure,

10) for employee employed under the working time system in which work is performed only on Fridays, Saturdays, Sundays and holidays,

11) in the case of work:

a) consisting in the provision of services with the use of electronic means of communication within the meaning of the provisions on the provision of services by electronic means, or with the use of telecommunications devices within the meaning of the telecommunications law, which are received outside Poland, if the days referred to in Article 1519(1) are working days in accordance with the provisions applicable to the recipient of the services,

b) ensuring that the services referred to in point (a) can be provided.

In particular, work on Sundays and public holidays is regulated at commercial establishments.

It is not permitted to work in such establishments on Sundays (with the exception of the seven Sundays per year indicated in the regulations) and on public holidays (also if the holiday falls on a trading Sunday).

If the work for the employer is performed on Sundays, the employee should have a Sunday off at least once every 4 weeks. This does not apply, however, to an employee employed according to the ‘weekend working time’ system, which is characterised by continuous work on Sundays.