Jubilee Bonus Calculator

The jubilee bonus is available to employees of the public (budgetary) sector: civil servants, local government employees, teachers (under the Teachers Charter), healthcare workers, and other groups covered by specific employment statutes. Private-sector employees covered only by the Labour Code may receive a jubilee bonus only if it is expressly provided for in a collective bargaining agreement or internal remuneration regulations.

In the public sector the jubilee bonus is paid after 20, 25, 30, 35 and 40 years of service. Individual employment statutes may provide different thresholds — the Teachers Charter, for example, also includes 45 and 50 years. Total service is counted across all employers, regardless of any career breaks.

Under the most commonly applied public-sector scheme: after 20 years — 75% of monthly salary, after 25 years — 100%, after 30 years — 150%, after 35 years — 200%, after 40 years — 300%. The exact rates may differ depending on the statute or collective agreement that governs the employer.

The basis is the gross monthly salary the employee is entitled to on the day the right to the bonus accrues. This includes the basic salary and any permanent salary components (e.g. a functional or special allowance) if so stipulated by the relevant statute. Discretionary bonuses and awards are not included.

Yes. The jubilee bonus constitutes employment income and is subject to personal income tax (PIT) under the standard progressive scale. The employer withholds a monthly PIT advance — typically 12% up to the PLN 120,000 annual threshold. There is no tax exemption for the jubilee bonus, unlike certain one-off social payments from the Company Social Benefit Fund (ZFSS).

No. The jubilee bonus is exempt from social-security (ZUS) contributions and health insurance contributions, provided it is paid in accordance with the applicable statute or collective agreement and no more frequently than once every five years. If an employer pays it outside the statutory schedule, ZUS may challenge the contribution exemption.

All previous employment periods are included, regardless of breaks and the type of employment contract. Certain statutes also count periods of agricultural activity, military service, parental leave and registered unemployment. Total service is documented through employment certificates (swiadectwa pracy) and other official records.

The right to the jubilee bonus accrues on the precise anniversary date on which the required service length is completed — not at the start of the next calendar year. The employer is obliged to pay the bonus on that date or promptly thereafter. Late payment entitles the employee to statutory interest for delay.

In principle, if the employment contract ends before the required service threshold is reached, no bonus is due. Some statutes make exceptions: for instance, the local-government employee regulations allow a proportional payment if the employee leaves within 12 months of the next milestone due to retirement, disability pension or employer liquidation.

No. The calculator is for informational and planning purposes only. The actual bonus amount depends on the specific employment statute, collective agreement or remuneration regulations applicable to the employee, as well as their individual employment history. Always verify with your HR department or a labour-law specialist.