HR calendar 2027: public holidays, working time and payroll deadlines month by month

Planning the year in HR starts with the calendar. The number of hours to be worked in each month determines schedules, overtime settlement and pay. Statutory deadlines determine whether the company avoids interest, corrections and questions from the labour inspectorate. But the HR calendar 2027 is not only about obligations: it is also a good moment to plan employee recognition activities and holiday benefits before the year gets going.

Short answer: in 2027 there are 14 statutory public holidays in Poland. Eight of them fall from Monday to Friday, two on a Saturday (1 May and 25 December) and four on a Sunday. The full-time working time in the basic system is 2,008 hours, i.e. 251 working days. The shortest month is May (144 hours); the longest are March, April, June, July, August and September (176 hours each). Long weekends without taking leave fall at New Year, Easter, the start of May, All Saints' Day and Christmas; two more (Corpus Christi and 11 November) require one day off on a Friday.

Public holidays in 2027

The list of statutory public holidays is set out in the Act of 18 January 1951 on public holidays (consolidated text: Journal of Laws 2025, item 296). Since 1 February 2025 it has also included Christmas Eve, added by the Act of 6 December 2024 (Journal of Laws 2024, item 1965). The dates of movable feasts depend on the date of Easter, which in 2027 falls on 28 March. Pentecost is celebrated 49 days later and Corpus Christi 60 days after Easter.

Holidays on a Saturday: 1 May and 25 December

Under Art. 130 § 2 of the Labour Code, every holiday falling within the settlement period on a day other than Sunday reduces working time by 8 hours. This also applies to Saturday holidays. In practice, an employee working Monday to Friday should receive another day off in return. The employer designates it within the same settlement period in which the holiday falls. With a one-month settlement period, the day off for 1 May must therefore be designated in May, and for 25 December in December.

Long weekends 2027

• 1–3 January (Friday–Sunday): New Year.
• 27–29 March (Saturday–Monday): Easter.
• 1–3 May (Saturday–Monday): the May long weekend; if the settlement period covers April and May and the employer designates the day off for 1 May on Friday 30 April, the long weekend extends to four days.
• 27–30 May (Thursday–Sunday): Corpus Christi, with one day off on Friday 28 May (annual leave, or the day off for 1 May if the employer designates it on that day within the settlement period).
• 30 October – 1 November (Saturday–Monday): All Saints' Day.
• 11–14 November (Thursday–Sunday): National Independence Day, with one day off on Friday 12 November.
• 24–26 December (Friday–Sunday): Christmas Eve and Christmas.

For HR, this is a signal to collect leave requests early for Fridays 28 May and 12 November. These are days when absences can be expected to pile up.

Working time in 2027: how to calculate it

Working time in a settlement period is calculated under Art. 130 of the Labour Code (consolidated text: Journal of Laws 2026, item 1245). The method, also described in guidance from the National Labour Inspectorate (PIP), has three steps:

1. Multiply 40 hours by the number of full weeks in the settlement period.
2. Add 8 hours for each Monday-to-Friday day remaining until the end of the settlement period.
3. Subtract 8 hours for each holiday falling in the settlement period on a day other than Sunday.

Example – May 2027: May has 4 full weeks (4 × 40 = 160 hours) and 3 remaining days (29–31 May), one of which, Monday 31 May, falls between Monday and Friday (+8 hours). That gives 168 hours. From this we subtract 3 × 8 hours for holidays not falling on a Sunday: 1 May (Saturday), 3 May (Monday) and 27 May (Thursday). Working time is 144 hours, i.e. 18 working days.

The values below apply to full-time employment, the basic system (8 hours a day, an average of 40 hours a week) and a one-month settlement period. We calculated them ourselves under Art. 130 of the Labour Code; they are consistent with tables published by HR services, among others. The ministry and PIP do not publish a separate notice with working time for a given year – it follows directly from the Labour Code. With longer settlement periods, the total hours for the whole period are counted, and for part-time employment working time is set proportionally.

HR calendar 2027 month by month

The table combines public holidays, working time and the most important HR and payroll deadlines. For ZUS contributions we give the deadlines for payers with legal personality (15th day of the month) and other payers, e.g. partnerships and businesses without legal personality (20th day of the month). Budgetary units settle by the 5th day of the month. When a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day; the table takes these shifts into account. By the 20th day of the month the payer also transfers to the tax office the income tax advances withheld from pay in the previous month.

Key HR and payroll deadlines in 2027 – explained

PIT-11 and PIT-4R for 2026

The employer submits the PIT-11 information for 2026 to the tax office electronically only by the end of January 2027, and to the employee by the end of February 2027. If the deadline falls on a Saturday or a public holiday, it moves to the next working day. In 2027, 31 January and 28 February are Sundays, so in practice the deadlines fall on 1 February (tax office) and 1 March (employee). The payer files the annual PIT-4R return with the tax office only, also by the end of January. Note the tax year: in 2027 we settle income from 2026.

Company Social Benefits Fund (ZFŚS)

The fund must be created by employers with at least 50 full-time equivalent employees as at 1 January, as well as by budgetary units and local government budgetary establishments regardless of headcount. Employers with 20 to 49 employees create the fund at the request of the company trade union. Under Art. 6(2) of the ZFŚS Act, at least 75% of the basic write-off must be transferred to the fund's account by 31 May, and the full write-offs and increases by 30 September of a given year. In 2027, 31 May is a Monday and 30 September a Thursday.

Fund money often finances holiday benefits and subsidised leisure. Their distribution follows the ZFŚS rules and the social criterion, so it is worth setting the payment schedule at the beginning of the year.

Leave plan and outstanding leave

The Labour Code does not set a date by which the leave plan must be prepared. Art. 163 of the Labour Code provides that leave is granted in line with a plan set by the employer, taking into account employees' requests and the need to ensure the normal course of work. The plan does not cover leave on demand. The employer does not have to set a plan if the company trade union has agreed or if there is no such union – in that case the leave date is set in agreement with the employee.

There is, however, a firm deadline for outstanding leave: under Art. 168 of the Labour Code, leave not used in 2026 must be granted by 30 September 2027 at the latest (except leave on demand). If employees are planning leave linked to parental rights, our guide may also help: Paternity leave and parental rights 2026: how to plan time off without losing benefits.

Anti-mobbing rules by 5 May 2027

Since 5 November 2026, the Act of 19 June 2026 amending the Labour Code and the Code of Civil Procedure (Journal of Laws 2026, item 1046) has been in force. Every employer must systematically counteract mobbing. Employers with at least 10 employees must also set out rules, procedures and the frequency of actions in this area – in a collective agreement, the work regulations or separate regulations. Art. 4 of the act gives employers 6 months from the entry into force to adapt their work regulations or issue regulations, which according to the Ministry of Family, Labour and Social Policy means a deadline of 5 May 2027. The regulations enter into force two weeks after employees are notified, so it is worth finishing the work with time to spare. We describe a template and the implementation procedure in the article Anti-mobbing policy template: implementation procedure.

ZUS contributions, PIT advances and ZUS IWA

The payer submits the settlement declaration, monthly personal reports and contributions for a given month to ZUS by a single deadline (Art. 47 of the Social Insurance System Act): by the 5th, 15th or 20th day of the following month, depending on the type of payer. Tax advances withheld from pay are transferred to the tax office by the 20th day of the month following the month in which they were withheld (Art. 38(1) of the PIT Act).

Once a year there is also the ZUS IWA form. It is filed by a payer that was registered for accident insurance throughout the previous year and for at least one day in January, reported an average of at least 10 insured persons and was listed in the REGON register on 31 December of the previous year. The deadline is 31 January; in 2027 it falls on a Sunday, so it is safer to file by Friday 29 January.

Minimum wage 2027

From 1 January 2027 the minimum wage is PLN 4,950 and the minimum hourly rate PLN 32.30 (Council of Ministers Regulation of 14 September 2026, Journal of Laws 2026, item 1213). The change affects not only the pay of the lowest earners but also amounts that depend on it, including the lower limit of compensation for mobbing (at least six times the minimum wage). How to factor these changes into your spending plan is covered in 2027 HR Budget: how to start planning now.

Recognition and benefits calendar for 2027

HR obligations set the rhythm of the year, but the moments when an organisation can show employees that their work matters are just as important. It is worth adding them to the same calendar:

• 5 March – Employee Appreciation Day. A customary observance on the first Friday of March. Still less known in Poland, but increasingly used by companies – we wrote about it in Employee Appreciation Day: a still unconventional celebration.
• Easter (28–29 March). Small gifts or vouchers before the holiday – it is worth ordering a few weeks in advance.
• Before the May long weekend and the summer holidays. ZFŚS leisure subsidies and leisure-related benefits are best planned together with the write-off schedule.
• Autumn. A review of benefit use and budget decisions for 2028.
• Christmas (24–26 December). Christmas packages and vouchers, as well as internal end-of-year thank-yous.

Frequently asked questions (FAQ)

How many public holidays are there in 2027?

In 2027 there are 14 statutory public holidays. Eight fall from Monday to Friday, two on a Saturday (1 May and 25 December) and four on a Sunday (Easter, Pentecost, 15 August and 26 December). Including weekends and days off for Saturday holidays, the year has 114 days off and 251 working days for a full-time employee in the basic system.

What is the working time in 2027?

2,008 hours, i.e. 251 days of 8 hours, for full-time employment in the basic system. The fewest hours fall in May (144), the most in March, April, June, July, August and September (176 each).

Is a day off due for a holiday falling on a Saturday?

Yes. A holiday falling on a day other than Sunday, including Saturday, reduces working time by 8 hours (Art. 130 § 2 of the Labour Code). An employee working Monday to Friday should receive another day off within the same settlement period. In 2027 this applies to 1 May and 25 December.

Is Christmas Eve 2027 a public holiday?

Yes. Since 1 February 2025, 24 December has been a statutory public holiday. In 2027 Christmas Eve falls on a Friday, which together with Christmas gives a three-day weekend.

When must the employer provide PIT-11 for 2026?

To the employee by the end of February 2027, and to the tax office by the end of January 2027 (electronically only). Because 28 February and 31 January 2027 are Sundays, the deadlines move to 1 March and 1 February.

When must the ZFŚS write-off be transferred in 2027?

At least 75% of the basic write-off by 31 May 2027, and the full write-offs and increases by 30 September 2027.

By when must anti-mobbing rules be introduced?

Employers with at least 10 employees have until 5 May 2027 to adapt their work regulations or issue separate regulations (Art. 4 of the Act of 19 June 2026, Journal of Laws 2026, item 1046).

Summary: how to use the HR calendar 2027

• Enter the 10 holidays that reduce working time into schedules and designate days off for 1 May and 25 December in the appropriate settlement periods.
• Set the order of work for the start of the year: minimum wage from 1 January, PIT-11 and PIT-4R by 1 February, PIT-11 for employees by 1 March.
• Plan the ZFŚS write-off (31 May and 30 September) together with social spending on holidays and leisure.
• Finish the anti-mobbing rules before 5 May, allowing for the two-week period before they take effect.
• Remind employees and managers about outstanding leave for 2026, which must be used by 30 September.
• Collect leave requests early for Fridays 28 May and 12 November.

The calendar is also a good opportunity to plan team recognition in advance: from Employee Appreciation Day on 5 March, through Easter, to Christmas gifts in December. If you are looking for a simple way to give rewards and vouchers to employees, see Nais eVouchers (page in Polish) – they can be given for holidays, work anniversaries or recognition campaigns, without the logistics of physical gifts.

A downloadable version of the calendar may be added in the future; for now, all dates and working-time figures are collected in the tables above.

Legal disclaimer

This article is for information only and does not constitute legal or tax advice. It reflects the legal position as of the verification date: 9 November 2026. Rules, deadlines and their interpretation may change. Before making HR or payroll decisions, check the current wording of the law in the Journal of Laws (Dziennik Ustaw) or the Internet System of Legal Acts (ISAP), or consult a legal or tax adviser.

Sources (as of 9 November 2026)

• Act of 18 January 1951 on public holidays, consolidated text Journal of Laws 2025, item 296 (Journal of Laws / ISAP).
• Act of 6 December 2024 amending the Act on public holidays and certain other acts, Journal of Laws 2024, item 1965; National Labour Inspectorate: "Wigilia Bożego Narodzenia dniem wolnym od pracy" (Christmas Eve as a public holiday).
• Labour Code, consolidated text Journal of Laws 2026, item 1245 – Art. 85, 130, 163, 168.
• National Labour Inspectorate, legal guidance: "Czas pracy" (Working time) – method for calculating working time (pip.gov.pl).
• Act of 19 June 2026 amending the Labour Code and the Code of Civil Procedure, Journal of Laws 2026, item 1046 (Art. 4 and 6); Ministry of Family, Labour and Social Policy: "Nowe przepisy antymobbingowe wchodzą w życie" (New anti-mobbing rules enter into force) (gov.pl, 5 November 2026).
• Act on the Company Social Benefits Fund, consolidated text Journal of Laws 2024, item 288 – Art. 3 and 6.
• podatki.gov.pl: "Brak PIT-11 od pracodawcy" (No PIT-11 from the employer); explanatory notes to the PIT-11 and PIT-4R forms; PIT Act – Art. 38(1).
• ZUS: "Termin składania dokumentów i opłacania składek" (Deadlines for filing documents and paying contributions); "Kiedy powinieneś złożyć formularz ZUS IWA" (When to file ZUS IWA) (zus.pl); Social Insurance System Act – Art. 47.
• Council of Ministers Regulation of 14 September 2026 on the minimum wage and the minimum hourly rate in 2027, Journal of Laws 2026, item 1213.
• Date of Easter 2027 (28 March): calculated using the Gregorian rule for determining Easter, consistent with holiday calendars published by kalendarzswiat.pl and pit.pl, among others.