Remuneration for annual leave
The leave is paid and the employee is entitled to the same remuneration which they would receive if they worked during that period.
The fixed components of remuneration are taken into account in the amount payable for the month in which the leave is taken.
Variable remuneration components are taken into account at the average amount from 3 months preceding the month of the leave. In the cases of severe fluctuations in the remuneration amount, this period may be extended to 12 months.
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)