Annual leave in Poland and Germany: payroll and HR compliance guide for employers

Annual leave in Poland and Germany follows different national rules. Poland grants 20 or 26 days depending on qualifying service. Germany provides at least 24 working days for a six-day week, usually 20 days for a five-day week. The main risks are incorrect accrual, incomplete HR records, unused leave, payroll errors and unmet information duties.

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How much annual leave is an employee entitled to?

In Poland, an employee receives 20 days with less than 10 years of qualifying service and 26 days after reaching at least 10 years. Previous employment, education and other statutory periods may count. HR should verify the relevant records during onboarding.

In Germany, the minimum is 24 working days for a six-day week. This converts to 20 days for a five-day week, 16 days for four days and 12 days for three days. The regular number of working days is decisive.

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When is annual leave acquired?

In Poland, a person starting their first job acquires 1/12 of the annual entitlement after each month. In later years, leave is generally available from the beginning of the calendar year.

In Germany, full entitlement arises after six months of continuous employment. Before then, partial leave may apply at 1/12 for each full month. Employers should also request an Urlaubsbescheinigung showing leave taken with a previous employer.

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How should carry-over be managed?

In Poland, one part of divided leave should generally cover at least 14 consecutive calendar days. Unused leave should be granted by 30 September of the following year. It does not automatically expire after that date, but the employer may breach labour law.

In Germany, leave should normally be used within the calendar year and carried-over leave generally by 31 March. A balance in an HR system may not be enough. Employers should document that employees were informed of remaining days, the deadline and the consequences of not taking leave. Without clear communication, the leave may not expire.

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Which rules require separate country procedures?

An employer may reject a requested date for justified operational reasons, but the decision should be documented. Payment instead of leave is generally permitted only when employment ends and the remaining leave cannot be taken.

Poland allows up to four days of leave on request within the annual entitlement; Germany has no direct equivalent. Illness during leave may change the balance if reported and documented correctly. Recalling an employee from approved leave should remain exceptional.

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What should an HR and payroll procedure include?

International employers should use one process architecture with local rules for entitlement, accrual, carry-over and evidence. Key controls are:

• a country-specific leave matrix,
• verification of service-history records,
• a central workflow for requests and refusals,
• regular leave-balance reports,
• documented employee notifications,
• integration with payroll in Poland and final settlements.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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