Vacation Pay Coefficient Calculator

The vacation pay coefficient (wspolczynnik urlopowy or wspolczynnik ekwiwalentowy) is a number representing the average number of working days per month in a given calendar year. It is used to calculate the daily rate for vacation pay and the cash equivalent for unused annual leave. It is calculated once a year and applies uniformly throughout the calendar year.

The formula comes from the Regulation of the Minister of Labour and Social Policy of 8 January 1997: coefficient = (days in the year - 52 Sundays - 52 Saturdays - number of public holidays not falling on a Sunday or Saturday) / 12. The result is rounded to two decimal places. If a public holiday falls on a Saturday, it does not reduce the number of working days.

For 2026 the Ministry of Family, Labour and Social Policy announced the vacation pay coefficient at 20.92 for a full-time employee (5-day working week). This value is binding from 1 January to 31 December 2026 and applies to both vacation pay during employment and the cash equivalent for unused leave.

The daily vacation pay rate is the amount of pay due for one day of annual leave. It is calculated by dividing the salary base by the vacation pay coefficient. Total vacation pay = daily rate x number of vacation days taken.

Vacation pay (wynagrodzenie urlopowe) is paid to an employee while they are on annual leave during employment. The cash equivalent (ekwiwalent za urlop) is paid only upon termination or expiry of the employment contract, in lieu of unused vacation days that could not be taken in kind. Both use the same coefficient to calculate the daily rate.

Yes — the coefficient itself does not change with the working time fraction. The difference appears in the salary base (proportionally lower salary) and in the number of vacation days (proportionally reduced entitlement). The daily rate = salary / coefficient, where the salary is already proportional to the contracted hours.

The vacation pay base includes: basic salary, fixed monthly supplements (managerial, seniority), overtime pay and variable salary components averaged over 3 or 12 months. Excluded are: one-off bonuses and awards, pay for periods of absence, Social Fund benefits and allowances.

No. The calculator is for informational purposes only. The official vacation pay coefficient for a given year is announced by the Minister of Family, Labour and Social Policy via an official notice. Always verify with the official announcement or an employment law specialist.

A leap year has 366 days instead of 365. The number of Sundays, Saturdays and public holidays stays the same, so the number of working days increases by 1. This results in a slightly higher coefficient, which in turn gives a marginally lower daily vacation rate for the same monthly salary.

If a statutory public holiday falls on a Saturday, it is not subtracted when computing the coefficient because Saturdays are already excluded. As a result, each public holiday falling on a Saturday effectively increases the number of working days counted and slightly raises the vacation pay coefficient.