An employer should grant employees annual leave in the year in which they become entitled to it. If the leave is not used in a given year, it becomes outstanding leave.

Under the Polish Labour Code, an employer should grant an employee any outstanding annual leave from the previous calendar year by 30 September of the following year. To meet this deadline, the employer may unilaterally require the employee to take outstanding leave, even without the employee’s consent, as confirmed by the Supreme Court (judgment of 24 January 2006, I PK 124/05). Failure to grant the outstanding leave by 30 September does not result in the loss of the employee’s entitlement, but may constitute a violation of labour regulations and expose the employer to a fine.

A failure to use outstanding leave by 30 September does not result in the loss of the entitlement. The claim for granting the leave becomes time-barred after three years.

It is advisable to review the current outstanding leave balances and plan their use accordingly. This is important not only to avoid breaches of employment regulations, but also to limit the accumulation of outstanding leave.

Find more articles in PRO HR August 2026