To mark the 100th anniversary of Poland regaining its independence, 12 November 2018 has been declared a national holiday. On this day, employees of most employing establishments (including retail establishments) cannot perform work, unless statutory provisions allowing work on Sundays and public holidays apply to them.
Apart from the need to introduce significant changes to the organization of work, the introduction of this new public holiday will also cause a change in calculating the cash equivalent for unused holiday leave. The amount of the cash equivalent is set each year on the basis of the number of Sundays, public holidays and other public holidays in the given year. Therefore, the introduction of the new public holiday should have an impact on the amount of the cash equivalent that will be paid afterwards. With respect to cash equivalents that have already been paid to employees before the introduction of the new public holiday, it seems that employers should not be obliged to make any recalculations and adjustments. However, we recommend waiting for the official position of the National Labour Inspectorate in this regard.