In 2021, there are two holidays on Saturday (May 1 and December 25). Clients of our PRWT accounting office often ask how in such a case it is easiest to deal with the recording of employees’ working time.

Pursuant to Art. 130 par. 2 of the Polish Labor Code, each holiday occurring in the settlement period and falling on a day other than Sunday reduces the working time by 8 hours.

What does this mean in practice?

First, the number of hours to be worked for a given employee in the adopted settlement period should be calculated. For a full-time employee, this is as follows:

1-month billing period, e.g. in December 2021:

23 working days – 1 day (holiday falling on Saturday – December 25) = 22 working days = 176 working hours.

Then calculate the number of non-working days in a given period:

Number of days off: 8 days (Saturdays and Sundays) + 1 day (due to a holiday falling on Saturday – December 25) = 9 days

Therefore, when recording the employee’s working time, one should remember about the number of hours to be worked (176) and the number of days off to be provided to the employee – 9 days.

3-month billing period (October, November, December) 2021:

The procedure is the same as above:

64 working days – 1 day (holiday falling on Saturday – December 25) = 63 working days = 504 hours

Then also calculate the number of non-working days in a given period:

Number of days off: 28 (Saturday, Sunday, November 1 and 11) + 1 day (Saturday – December 25) = 29 days

It should also be remembered that the number of hours to be worked should be reduced in proportion to the working time of the employee.