The Vacation Leave Plan under the Labour Code – Significance, Obligations and Organisational Practice

The role of a vacation leave plan in personnel management

A vacation leave plan is an essential element of work organisation, enabling employers to reconcile the employee’s right to rest with the obligation to ensure the uninterrupted functioning of the enterprise. Its preparation allows for predictable management of absences, reduces the risk of leave accumulation during critical periods, and facilitates the planning of substitutions. In many organisations, it also serves as a tool that structures internal communication and strengthens the transparency of rules governing the use of annual leave.

Legal basis and scope of the employer’s obligation

Pursuant to Article 163 of the Labour Code, the employer prepares a vacation leave plan, taking into account employees’ requests as well as the need to ensure the normal course of work. The plan does not include the four days of leave on demand, which remain at the employee’s disposal and are not subject to prior scheduling.

The legislator has, however, provided for the possibility of waiving the obligation to create such a plan. This applies when no trade union operates at the employer’s establishment or when the trade union agrees to forego the plan. In such cases, leave dates are determined individually, in agreement with the employee.

Structure of a proper vacation leave plan

A vacation leave plan should be a clear and comprehensive document reflecting both employee needs and organisational realities. In practice, it includes employee data, the amount of current and outstanding leave, and the periods during which leave is expected to be taken.

When preparing the plan, several key principles must be observed:

• the employee should be able to take at least 14 consecutive calendar days of uninterrupted rest,
• leave should be granted in the year in which the employee becomes entitled to it, except for outstanding leave, which must be used by 30 September of the following year,
• the plan should take into account the specific nature of the enterprise, including periods of increased demand for work,
• absences should be distributed evenly, particularly within teams essential to the organisation’s functioning.

For employees taking up their first job, it is necessary to consider the proportional acquisition of leave entitlement—1/12 of the annual leave for each month worked.

Timing and publication of the leave plan

The regulations do not specify an exact date by which the vacation leave plan must be prepared. It is generally accepted, however, that this should occur before the beginning of the calendar year to which the plan applies. This ensures an orderly leave‑granting process from the first days of the year and provides employees with predictability in planning their rest.

The leave plan should be communicated to employees in a manner customary at the given workplace, ensuring that everyone has the opportunity to review its content.

Changing leave dates and resolving conflicts

Although the vacation leave plan structures the process, it is not absolutely binding. An employee may request a change of leave dates for important personal reasons, while the employer may postpone leave if the employee’s absence would cause serious disruption to the workflow. In conflict situations, clear communication, consistent application of rules, and proper documentation of arrangements play a crucial role in reducing the risk of disputes.

Summary

The vacation leave plan, although not always mandatory, is an important management instrument. Its proper preparation requires knowledge of labour law regulations, an understanding of employee needs, and consideration of the organisation’s operational specifics. A well‑constructed plan supports operational stability, strengthens organisational culture, and enables effective human resources management throughout the year.

attorney at law Marta Strzecha-Bociąga

legal assistant Julia Sośniak