Unpaid Leave Calculator (Poland)

Unpaid leave (urlop bezplatny) is an absence from work granted on the written request of the employee, for which no salary is paid. It is governed by Article 174 of the Polish Labour Code. During unpaid leave the employer also does not pay ZUS contributions.

Deduction = (monthly gross / working days in the month) x number of unpaid leave days. The result is subtracted from gross salary, and ZUS and PIT are then calculated on the reduced gross amount.

Yes — for each day of unpaid leave, no ZUS contributions are paid by either the employer or the employee. The period does not count toward pensionable service, which may lower your future state pension.

If unpaid leave lasts at least one full calendar month, the annual leave entitlement is reduced by 1/12 for each such month. Shorter unpaid leave does not reduce the annual leave quota.

After 30 days of unpaid leave, the employee loses entitlement to free healthcare from the National Health Fund (NFZ). They may voluntarily enrol in health insurance and pay contributions themselves.

Yes — granting unpaid leave is a voluntary decision by the employer (exceptions: parental leave to care for a child with another employer, parliamentary mandate). No reason needs to be given.

Yes — months where the employee was on unpaid leave may be included proportionally or excluded when calculating the additional annual remuneration (trzynastka), depending on statutory thresholds.

The Labour Code sets no maximum duration for unpaid leave. The length is agreed between the employee and employer. For leave longer than 3 months, the employer may reserve the right to recall the employee.

Months containing unpaid leave are excluded from the sick pay base calculation. This can lower the amount of sickness, maternity or care benefits. Unpaid leave itself does not deprive you of entitlement to future benefits.

The calculator computes the impact of unpaid leave on basic salary using standard KUP (250 PLN) and 12% PIT rate. It does not include bonuses, overtime, PPK, the tax-free amount or other individual deductions.