Annual Leave for Posted Polish Workers in Denmark 2026
Annual leave for posted Polish workers in Denmark is one of the most persistently misunderstood corners of cross-border employment law. A Polish employee sent to work on a Danish construction site or in a Danish warehouse does not simply carry their home-country entitlements in their pocket. Instead, the rules of two legal systems overlap, and the question of who actually pays for those days off can become surprisingly complicated. Getting this wrong exposes both the worker and the sending employer to real financial and legal risk.
Step 1: Check Eligibility Under Both Legal Systems
The starting point is the EU Posting of Workers Directive, implemented in Danish law and enforced by Arbejdstilsynet (the Danish Working Environment Authority). Under this framework, workers posted to Denmark are entitled to the same minimum conditions that apply to Danish employees in the same sector. For annual leave, the relevant Danish statute is the Ferieloven (Holiday Act), which was substantially reformed and came fully into force in 2020. It introduced a concurrent holiday model: workers earn and can take paid leave during the same year, rather than earning leave in one year and spending it in the next.
At the same time, the Polish Kodeks Pracy (Labour Code) sets the baseline entitlement for Polish employees. A worker with less than ten years of total employment experience is entitled to twenty days of paid annual leave per year; those with ten or more years receive twenty-six days. These thresholds are calculated on the basis of total employment history, including education periods recognised by Polish law, not merely the current contract. Before anything else, the sending employer must establish which threshold applies to each worker.
If you are also navigating tax residency questions alongside leave entitlements, the article on Polish Frontier Worker in Denmark: SKAT Tax Residency 2026 provides a useful parallel read, since the same posting period that triggers Danish leave rules can also affect where income tax is due.
Step 2: Gather the Required Documents
Before the posting begins, the employer must have a clear paper trail. This means a written employment contract specifying the leave entitlement, a posting letter (detailing the host country, duration, applicable law and remuneration), and documentation showing the worker's total employment history for the purpose of calculating the correct Kodeks Pracy threshold. If the worker is covered by a collective agreement in Poland, a copy of the relevant provisions should be on file.
Polish employers posting workers abroad are also required to register the posting with the PIP (Państwowa Inspekcja Pracy, the National Labour Inspectorate). The PIP portal at www.pip.gov.pl provides the current notification form and guidance on what information must be submitted before the worker crosses the border.
Step 3: Understand Who Pays and How Days Are Counted
This is where confusion most often arises. The Polish sending employer remains the formal employer and is therefore responsible for paying the worker's salary during annual leave, including any leave taken while the worker is physically in Denmark. The Danish host company does not pay leave remuneration directly, unless the arrangement is structured as a direct hire rather than a genuine posting.
Under the Ferieloven, leave pay in Denmark must reflect the worker's actual average earnings, including supplements and allowances, not just the base salary. If a posted worker is receiving Danish-level supplements to meet the minimum rates set by a collective agreement such as the 3F construction agreement, those supplements must be factored into the leave pay calculation. A hypothetical example illustrates the point: imagine a Polish worker posted for eight months who receives a daily supplement to reach the Danish sector minimum. If the employer calculates leave pay only on the Polish base salary and ignores the supplement, the worker is underpaid for every day of leave taken during the posting. Both Arbejdstilsynet and PIP have the authority to investigate and require back-payment in such situations.
For workers covered by Danish collective agreements, the 3F Collective Agreement in Danish Construction: Agency Guide 2026 explains the specific rates and contribution rules that apply in the construction sector, which is the most common destination for posted Polish workers.
Step 4: Handle the FerieKonto or Employer Payment Correctly
Danish employers and, in certain configurations, posting employers must pay holiday allowance contributions to FerieKonto, the public holiday pay fund administered under the Ferieloven. Whether a Polish sending employer has a direct obligation to contribute depends on whether the worker is genuinely posted or effectively working as a local hire. This distinction matters enormously. A worker who has been posted for a short, defined project with a clear return date sits in a different position from one who has been continuously extended and is functionally integrated into the Danish host company's workforce.
The type of contract used in Poland also has consequences here. The choice between an employment contract, an umowa zlecenie or an umowa o dzieło affects social security coverage, ZUS contributions and, indirectly, how leave entitlements are structured. The article on Umowa o Dzieło vs Umowa Zlecenie When Posting to Denmark 2026 breaks down these distinctions in detail.
Step 5: Submit Notifications and Keep Records
Once the posting is underway, both sides have ongoing obligations. The Polish employer must maintain records of leave taken, pay slips showing leave remuneration, and any correspondence with the Danish host. If Arbejdstilsynet conducts a workplace inspection, these documents must be available in Danish or English. The Danish authority has the power to contact the Polish sending employer directly and to request documentation through cross-border enforcement mechanisms established under the EU Enforcement Directive.
On the Polish side, ZUS (Zakład Ubezpieczeń Społecznych) continues to receive social insurance contributions during the posting period, provided the worker holds a valid A1 certificate confirming continued Polish social security coverage. Leave pay is treated as regular remuneration for ZUS purposes and must be reported accordingly. The ZUS portal at www.zus.pl provides current guidance on A1 applications and contribution reporting for posted workers.
Common Mistakes to Avoid
Employers frequently make the error of applying only the Polish Kodeks Pracy rules and ignoring the Danish Ferieloven minimum entirely. The Posting of Workers Directive is explicit: the host country's minimum conditions apply, and annual leave is one of the core protected areas. A second common mistake is failing to include supplements and allowances in the leave pay base, as described above. A third is leaving the PIP notification until after the posting has started, which is a procedural violation that can complicate any subsequent dispute.
Workers themselves sometimes assume that unused leave simply carries over or is paid out at the end of the posting without any action on their part. Under both Polish and Danish law, the rules on carry-over and forfeiture are specific and time-limited. Workers should request a written leave schedule from their employer before the posting begins, confirm how leave pay will be calculated, and keep copies of all pay slips. If anything is unclear, the PIP at www.pip.gov.pl and Arbejdstilsynet at at.dk both operate information services for workers and employers navigating cross-border postings.