The holiday allowance is an allowance paid once a year for people who plan and then use a holiday leave of min. 14. calendar days. Importantly, the employer determines the amount himself.
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Holiday pay 2023. Who can get it?
Employers who employ fewer than 50 people in full-time equivalents as of January 1, pay their so-called holiday benefits. They can opt out of this if they inform their employees accordingly by the end of January of a given year. Once a decision is made, it is valid for the entire calendar year and cannot be changed.
A holiday allowance may be granted to an employee who:
- is employed on the basis of an employment contract, appointment, appointment or cooperative employment contract for a definite or indefinite period,
- is employed for a period that entitles him to take 14 calendar days of leave.
To receive such a benefit, the employee must plan a leave of at least 14 calendar days and then take it. The money is paid at the latest on the last day before the planned holiday.
The payment and the amount of the leave does not depend only on the length of service, as long as the employee can go on leave for 14 calendar days. Importantly, the employer himself can determine the amount of the holiday allowance in his company. The regulations (Article 3(4) of the Act of March 4, 1994) set only the upper limit of the holiday allowance, which may not exceed the amount of the basic contribution to the Company Social Benefits Fund (ZFŚS), but it must be appropriate for the type of employment. How much can benefits be in 2023?
Holiday pay 2023. How much can it amount to?
According to the portals and , the basis for calculating the write-off in 2023 remains the same as in the previous year. Therefore, write-offs to the Company Social Benefits Fund will amount to a maximum of:
- PLN 1,662.97 per employee employed in normal working conditions on a full-time basis,
- PLN 2,217.29 per employee employed in particularly arduous working conditions on a full-time basis.
Part-time employees may also receive an allowance, but at a lower rate.
In the case of juvenile employees, the holiday allowance may amount to:
- PLN 221.73 in the first year of study,
- PLN 266.07 in the second year of study,
- 310.42 in the third year of study.
Source: Gazeta
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