The law passed by the Polish Parliament (Sejm) on December 6, 2024, amending the Act on Public Holidays and Certain Other Acts, will come into force on February 1, 2025, if signed by the President. From an employer’s legal perspective, the legislation introduces some less obvious issues not explicitly stated in the text of the law.
Commentary by Tomasz Czerkies, Legal Counsel at ADP Poland
When Christmas Eve (December 24) officially becomes a public holiday, it will have implications for HR and payroll departments throughout 2025. Because the new law takes effect on February 1, the entire year will be a “transitional” period for HR. What should be considered?
Modification of the Calculation Coefficient for Vacation Compensation
Under current regulations (§ 19 of the Regulation of the Minister of Labor and Social Policy of January 8, 1997, on the Detailed Rules for Granting Leave, Determining and Paying Compensation for Leave, Dz. U. No. 2, item 14, as amended), the calculation coefficient for vacation compensation is determined by subtracting the total number of Sundays, holidays, and statutory days off in the given calendar year from the total days in that year, then dividing the result by 12.
The addition of a new public holiday will automatically affect this coefficient. Currently, the coefficient for 2025 is set at 20.83; after including Christmas Eve, it will be 20.75.
In my view, since the new law comes into force on February 1, 2025, employers will need to apply two different coefficients for vacation compensation in the upcoming year. For employees whose employment relationships end by January 31, 2025, the “old coefficient” should be used. For those whose employment relationships end on or after February 1, 2025, the “new coefficient” applies. The date of calculating and paying the compensation is irrelevant, as the right to compensation arises on the date the employment relationship ends.
The Need to Reschedule Work Plans
This is particularly relevant for employers with a 12-month working time settlement period who plan work schedules for the entire period in advance. This applies especially to industries experiencing fluctuating demand due to irregular orders or seasonal work patterns.
Work schedules currently being planned for 2025 should not yet account for the public holiday on Christmas Eve. Since the new law takes effect on February 1, the additional holiday should only be considered in schedules from that date onwards. Employers will need to reschedule work plans accordingly.
Alternatively, employers may preemptively include the new public holiday in their current work schedules for 2025. Both approaches are permissible, but each requires a decision on how and when to incorporate Christmas Eve as a public holiday into the 2025 work schedule.
Source: https://ceo.com.pl/wolna-wigilia-na-te-kwestie-kadrowe-warto-zwrocic-uwage-w-2025-roku-17456
