Holiday Pay Cash-Out When Your Contract Ends in Poland — Temp Workers' Guide
When your employment contract ends in Poland and you have unused holiday days, your employer must pay you a cash equivalent for unused annual leave (ekwiwalent za urlop). This is a legal right — and many temp workers do not know to claim it.
What is ekwiwalent za urlop?
It is a cash payment for unused annual leave days, paid out only when your employment contract ends (by either party). You cannot ask for cash instead of holiday while still employed — that is illegal in Poland.
How is it calculated?
Formula: Monthly gross salary ÷ 20.83 = value of 1 holiday day
Example: gross salary 4,800 PLN, 5 unused holiday days:
- 4,800 ÷ 20.83 = 230.44 PLN per day
- 5 × 230.44 = 1,152.20 PLN gross payout
The divisor 20.83 is set annually by government regulation (2026 figure for full-time employees).
Temp workers: who pays?
When you work through a staffing agency like Nexflow, the agency is your official employer. The agency:
- accrues your annual leave entitlement (20 or 26 days/year depending on your total work experience)
- must pay the holiday cash equivalent at the end of each contract if you have unused days
Tip: Taking actual time off before your contract ends is more beneficial than a cash payout — you earn your full salary during holiday, with no deductions beyond standard ones.
What if the employer refuses?
Refusal to pay the equivalent is a breach of Polish labour law. You can:
- Report to the State Labour Inspectorate (PIP) — free enforcement, no lawyer needed
- File a claim with the Labour Court — 3-year statute of limitations on holiday pay claims
Tax and social contributions
The payout is subject to:
- PIT income tax — same rate as regular salary
- ZUS social insurance contributions
It should appear as a separate line item on your final payslip (pasek wypłaty). Check it carefully.
When is the equivalent NOT paid?
- If your contract is renewed or continued with the same agency — unused days roll over to the next contract period
- You cannot request cash instead of holiday during active employment — this would be illegal
Summary table
| Situation | Cash equivalent? |
|---|---|
| Contract ended, unused holiday days remain | ✅ Yes |
| Contract active, want cash instead of holiday | ❌ No |
| New contract with same agency signed | ❌ Days carry over |
| Dismissed without notice | ✅ Yes |
At final settlement, verify how many holiday days you accrued and whether the equivalent was correctly calculated. If in doubt, contact Nexflow HR or the State Labour Inspectorate (PIP).