Up to PLN 2,723.40 per person. Payment must be made the day before the holiday.

- The maximum amount of holiday allowance for full-time employment in 2025 is PLN 2,723.40, and for work in special conditions - PLN 3,631.20
- The condition for obtaining the benefit is at least 14 consecutive days of leave
- However, there was an interpellation regarding making this requirement more flexible.
- The holiday allowance, unlike the "holiday allowance", has no social criteria and has a statutory requirement of 14 days of leave
Holiday allowance is, as Infor reminds, a special allowance specified in the Act on the Company Social Benefit Fund, although in practice no social criteria are applied to it.
Employers outside the budget sector, employing from 20 to less than 50 employees, may decide to pay it if they do not create a company social fund. The holiday benefit is paid once a year to each employee who meets the key condition .
The condition for obtaining the holiday benefit is to take holiday leave of at least 14 consecutive calendar days in a given year. This benefit should be paid no later than the last day preceding the start of such leave .
- In 2025 , the maximum amount of holiday allowance for a full-time employee is PLN 2,723.40 .
- Employees performing work in special conditions or of a special nature can count on a higher maximum amount - PLN 3,631.20 for a full-time job .
- For young employees in their first year of study, the benefit is currently PLN 363.12 , with higher amounts in subsequent years. The holiday benefit is taxable, but is not subject to contributions up to the basic deduction.
There is an ongoing debate on making the provisions on holiday benefits more flexible. MP Krzysztof Piątkowski argues in his interpellation to the Ministry of Family, Labour and Social Policy that the current requirement of 14 consecutive days may limit the efficiency and well-being of employees and discourage them from planning their holidays in line with their real needs.
Research in the field of occupational psychology indicates the benefits of a flexible approach to planning leave. Currently, there is no answer from the Ministry of Labor to the question of whether it will be possible to obtain a holiday allowance when leave is taken in parts.
Vacation allowance is not a "holiday under the tree"It is worth distinguishing between holiday benefits and so-called "holidays under the pear tree". "Holidays under the pear tree" is a subsidy for holidays from the resources of the Company Social Benefits Fund : this fund is created by employers employing at least 50 employees, as well as those employing from 20 to less than 50 employees at the request of a trade union organization.
Budget units and local government budgetary establishments must create a Social Fund regardless of the number of employees . The main difference is that in the case of "holidays under a pear tree" there is no statutory requirement to use 14 consecutive days of leave. The principles and amounts of payments from the Social Fund depend on the life, family and financial situation of the entitled person.
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