Polish law requires employers to pay proportional annual bonuses to terminated employees by March 31 of the following year.
Legal Requirements for Annual Bonus Payment
According to Polish labor law, when an employment contract is terminated during a calendar year for reasons other than employer liquidation, an employee who has worked a period entitling them to receive an additional annual bonus is entitled to receive this benefit.
The payment must be made no later than March 31 of the year following the year for which the bonus is due, regardless of when the employment relationship was terminated.
Timing of Bonus Payment for Terminated Employees
The law permits payment of the thirteenth salary (annual bonus) within the timeframe designated for all employees, which is the first quarter of the next calendar year.
For example, for a bonus related to 2025, the payment deadline would be March 31, 2026, even if the employee’s contract was terminated earlier in the year.
Exceptions to the General Rule
The requirement to pay the annual bonus by March 31 of the following year does not apply in cases where employment is terminated due to employer liquidation.
In such cases, different rules may govern the timing and method of final payments to employees.