Polish budget sector employers frequently face disputes over the 13th month payment due to interpretive challenges regarding actual work performed.
Disputes Over the 13th Month Payment
The 13th month payment in budget sector units regularly causes disputes and interpretive doubts in practical payroll and HR matters. This primarily stems from the structure of provisions in the Additional Annual Remuneration Act.
The Concept of ‘Worked Time’ Under Polish Law
The law ties eligibility for this benefit not to mere employment, but to the actual performance of a specified period in a given calendar year. This makes the term “worked time” the most common source of problems in practice.
Formal Employment vs. Actual Work Performance
In many situations, employees formally remain in an employment relationship, retain their salary rights, and even have periods counted toward seniority, yet do not actually perform their official duties. However, the provisions of the Additional Annual Remuneration Act and established court rulings clearly indicate that not every employment period is considered “worked time” under this law.

