Maternity allowance

(Legal status until April 2023)

The maternity allowance is granted to a person who is covered by sickness insurance and has become a mother or a father or has taken the child to be brought up.

The maternity allowance is granted during the period defined in the Labour Code as the period of:

• maternity leave,
• leave under maternity leave conditions,
• parental leave,
• paternity leave.

The legislation does not provide for a waiting period.

The maternity allowance for the period of maternity leave is granted to the insured woman who gave birth to a child. The mother may resign from receiving the allowance after taking at least 14 weeks of the leave after the birth, in which case the allowance will be due to the insured father of the child who has interrupted his gainful activity to take care of the child personally.

If a woman dies or abandons the child, the maternity allowance is due to the insured father of the child or another insured member of the immediate family. However, they must cease their employment or other gainful activity in order to take care of the child personally.

These persons are also entitled to the maternity allowance if the mother holds a decision on incapability of independent existence or a decision on severe degree of disability and for this reason cannot look after her child. In this case, they must also cease their employment or other gainful activity.

The allowance may also be granted to an insured woman if she gives birth to a child after the insurance has ceased. This will be the case if the employment ceased during pregnancy, and the reason for this was the death, the declaration of bankruptcy or liquidation of the employer or a violation of the law established by a valid court decision. If the employer has died, has been declared bankrupt or liquidated and the pregnant female employee was not provided with other employment, she is entitled to an allowance in the amount of the maternity allowance until the day of childbirth.

If the insured mother of a child requires hospital care and cannot take care of the child, she may stop receiving the allowance 8 weeks after the birth. During this period, an insured father of the child may take advantage of the maternity allowance. The father and mother are entitled to one total period of the maternity allowance for the period of maternity leave.

The maternity allowance for the period of leave on the conditions of maternity leave is payable to a person who:

• has taken for upbringing a child under 7 years of age, or a child under 10 years of age in relation to whom compulsory schooling has been deferred – and has applied to the guardianship court for adoption,
• has taken for upbringing within a foster family a child under 7 years of age, or a child under 10 years of age in relation to whom compulsory schooling has been deferred (the person who runs a professional foster family will not receive the benefit).

The period of payment of the maternity allowance due to the birth of a child or taking the child to be brought up for the period of maternity leave or leave under the conditions of maternity leave depends on the number of children born in one delivery or taken to be brought up at the same time. It is equal to:

• 20 weeks – if one child is born or taken to be brought up,
• 31 weeks – if 2 children are born in one delivery or taken to be brought up at the same time,
• 33 weeks – if 3 children are born in one delivery or taken to be brought up at the same time,
• 35 weeks – if 4 children are born in one delivery or taken to be brought up at the same time,
• 37 weeks – if at least 5 children are born in one delivery or taken to be brought up at the same time.

The allowance is not granted to children taken to be brought up who are more than 7 years old or children over 10 in relation to whom compulsory schooling has been deferred. The minimum period of the maternity allowance payment when a person takes children to be brought up is 9 weeks.

The maternity allowance is also payable for the period of the parental leave.

Employees are entitled to the parental leave immediately after their maternity leave, while the insured persons not being employees are entitled to the leave immediately after they have used up the maternity allowance for the period corresponding to this leave.

Parents can divide the leave between themselves into up to 4 parts, each being a multiple of the week. They must fall either immediately one after other or immediately after the maternity allowance for the period corresponding to part of the parental leave.

Each of these 4 parts should last at least 8 weeks. Exceptions are the following:

• the first part; if one child is born, it must be a minimum of 6 weeks, and if the insured person has taken one child to be brought up – a minimum of 3 weeks,
• the last part, if less than 8 weeks are left until the end of the whole leave.

A maximum of 16 weeks of parental leave may be taken on a date which does not fall immediately after the previous part of the leave or after the maternity allowance has been used for the period corresponding to that part of the leave. In that case, the leave may be taken no later than the end of the calendar year in which the child turns 6.

In order to be entitled to the maternity allowance after a break, at least one part of the maternity allowance must be taken for the period of parental leave, which falls immediately after the maternity allowance for the period of maternity leave. The leave after the break is granted in maximum 2 parts. Their duration is determined on the same basis as for other parts of the parental leave.

The maternity allowance for the period of the parental leave is granted for a maximum of:

• 32 weeks – when one child is born or taken to be brought up,
• 34 weeks – when at least 2 children are born in one delivery or taken to be brought up at the same time,
• 29 weeks – when the employee has taken a child to be brought up and is entitled to leave on conditions of the maternity leave at a minimum rate of 9 weeks.

Both parents may also take advantage at the same time of the maternity allowance for the period corresponding to the period of parental leave, however, the total period of payment of the allowance to both parents may not exceed 32, 34 or 29 weeks respectively.

An insured father of the child or a man taking the child to be brought up is entitled to the maternity allowance for the period of paternity leave. It is up to 2 weeks. The father must take the leave before the child is 24 months old, and the man taking the child to be brought up – before 24 months have elapsed since the adoption court’s decision had become final and before the child turns 7 or 10 – with regard to the child in relation to whom compulsory schooling has been deferred.

Paternity leave and maternity allowance for the duration of this leave may be taken by the father either once or in 2 parts. Each of these must last at least one week. The parts do not have to be taken directly one after other or after the maternity allowance for the period of the leave.

The amount of the maternity allowance is 100% of the basis of assessment for the period corresponding to the period of:

• maternity leave,
• leave under maternity leave conditions,
• paternity leave,
• parental leave for:
  • the first 6 weeks of the parental leave – when one child was born in one delivery or taken to be brought up,
  • the first 8 weeks of the parental leave – when at least 2 children were born in one delivery or taken to be brought up at the same time,
  • the first 3 weeks of parental leave with a minimum of 9 weeks – when the insured person takes advantage of the maternity allowance because he/she has taken the child to be brought up.

However, for the remaining period of the parental leave after taking 6, 8 or 3 weeks, the allowance is granted in the amount of 60% of the basis of its assessment.

The maternity allowance may amount to 80% of the basis of assessment for the whole period of the maternity leave (or the leave under the conditions of the maternity leave) and the parental leave. This is the case if, no later than 21 days after the birth, the insured person has submitted a written request to be granted full parental leave immediately after the maternity leave.

This rule also applies to:

• insured persons who are not employees,
• persons who receive the maternity allowance for the period after the cessation of insurance,
• persons who receive the maternity allowance during the parental leave and a request of payment of this allowance for the period of the maternity leave and the parental leave in full-time is submitted no later than 21 days after the birth.

If the mother had been receiving an allowance in the amount of 80% of the basis of assessment, but resigned from that allowance for the period of parental leave, she may receive a one-off adjustment of the allowance up to 100% of the assessment basis. Then the allowance which has not been used by the mother may not be claimed by the insured father of the child.

An employee may simultaneously work and take the parental leave – this applies to a combination of leave and work of no more than half of full time. The amount of the maternity allowance is then reduced in proportion to the working time in which the person concerned is employed when taking the parental leave.

The basis of the maternity allowance assessment is calculated in the same way as the basis of the sickness allowance assessment. The average remuneration from 12 months preceding the birth or taking the child to be brought up is taken into account. If the insured person has not worked the full 12 months, the remuneration for the actual period of employment is taken into account.

The expenditure on the maternity allowances in 2021 amounted to PLN 9,023.0 million. The Social Insurance Institution pays the maternity allowance to employees of work establishments that report no more than 20 employees for sickness insurance. However, in work establishments with more than 20 employees reported for sickness insurance, the maternity allowance is paid by the employer during the period of insurance.

(Legal status as of April 2023)

Due to the Labour Code amendment, legal provisions regarding maternity and sickness allowances are changing as of 26 April 2023.

1. The maternity allowance for the period of parental leave will be paid for a longer period

1.1 When you give birth to a child or take a child for upbringing

The maternity allowance for the period of parental leave is payable for the period determined by the Labour Code as the period of parental leave. Since the period of this leave has been increased, the period for which the allowance is payable is also longer.
The table below shows the relationship between the maternity allowance payment period and the number of children born in one confinement or taken for upbringing.

The allowance is payable for 38 weeks when:

• a foster (non-professional) family takes for upbringing a child under 7 years of age (or a child under 10 years of age in relation to whom compulsory schooling has been deferred),
• the insured person takes for upbringing a child under 14 years of age and applies for adoption proceedings.

1.2 When you give birth to a child who has a certificate referred to in the ‘Za życiem’ (‘For Life’) Act or take such child for upbringing

The allowance is payable for 62 weeks when:
•    a foster (non-professional) family takes for upbringing a child under 7 years of age (or a child under 10 years of age in relation to whom compulsory schooling has been deferred),
•    the insured person takes for upbringing a child under 14 years of age and applies for adoption proceedings.

A severe and irreversible handicap or an incurable disease threatening the life of the child, which arose in the prenatal period or during childbirth (described in Article 4(2)(2)-(4) of the Act), is certified by a doctor of health insurance with a second degree specialisation or a specialist title in: obstetrics and gynaecology, perinatology, neonatology, paediatric neurology, paediatric cardiology or paediatric surgery (Article 4(3) of the Act).
To receive a maternity allowance under the aforementioned conditions, you must make a declaration that the child has such a certificate (referred to in Article 4(3) of the ‘For Life’ Act).

Important! 
Each of the employees-parents of the child has an exclusive right to 9 weeks of the parental leave out of the above-mentioned leave entitlement. This right may not be transferred to the other parent. If the employee-parent of the child takes parental leave of at least 9 weeks, it means that he/she has taken leave out of the above-mentioned leave entitlement.

This means that the parents may share the amount of maternity allowance for the period of parental leave (e.g. 32, 34 weeks, respectively) under the existing rules. The remaining 9 weeks of the leave may only be taken by one of the insured parents.
If, for example, as a mother you take 32 weeks of the leave, the additional 9 weeks may only be taken by the father of the child. If the parents share the leave in such a way that, for example, the mother takes 20 weeks' leave, the father is entitled to 21 weeks' leave.

2. What is the amount of the maternity allowance

If you apply for the maternity allowance for the period of maternity leave or leave on maternity leave conditions and parental leave in full (the so-called long application) up to 21 days after the child birth or after the child has been taken for upbringing, the allowance will amount to 81.5 per cent of the allowance assessment basis.
The long application for the maternity allowance may not relate to 9 weeks of parental leave for the other parent. For this part of the leave, the allowance will always amount to 70 per cent of the allowance assessment basis.
If you do not take advantage of even one day of maternity allowance for the period of parental leave at the rate of 81.5% during the first year of your child's life (on the basis of a long application), you will be entitled to a one-off adjustment of the allowance up to 100% of the allowance assessment basis. A one-off adjustment will be carried out at your request. In this situation, the maternity allowance for the period of parental leave will amount to 70 per cent of the allowance assessment basis.

3. What are the rules for payment of the maternity allowance for the period of parental leave

The maternity allowance for the period of parental leave may be received as a one-off payment or it may be divided into a maximum of any 5 parts. The last part of the leave may be taken at the latest by the end of the year in which the child turns 6 years old, or 7, 10 and 14 years old, respectively, in the case of a child taken for upbringing.

4. What is the amount of the maternity allowance for the period of paternity leave

The period during which you may take maternity leave for the period of paternity leave is reduced. As an insured father of a child, you are entitled to 2 weeks of maternity allowance for the period of paternity leave. You must use them by:

• the date your child turns 12 months old, or
• the date on which 12 months have elapsed since the child adoption order becomes final, but no longer than the date on which the child turns 14.

5. What in the interim period

5.1 When you are in receipt of the maternity allowance as at 26 April 2023

An insured person who is in receipt of the maternity allowance as at 26 April 2023 for the period of maternity leave, leave on maternity leave conditions or parental leave is entitled to the allowance under the new rules.
To receive the allowance at the new rate, you should apply for it between 26 April and 17 May 2023. If you fail to do so, you will receive the allowance at the current rate.
The maternity allowance at the changed rate will be payable from 26 April 2023 until the end of your maternity leave, leave on maternity leave conditions or parental leave.

5.2 You have already applied for the allowance but are not yet receiving it

An insured person who has already applied for the maternity allowance before 26 April 2023, but as at 26 April 2023 is not yet receiving it, may take advantage of the maternity allowance at the new rate.
To receive the allowance at the new rate, you should apply for it between 26 April and 17 May 2023. If you fail to do so, you will receive the allowance at the amount that was determined on the basis of an application submitted before 26 April 2023.

5.3 You have been entitled to the maternity allowance or part thereof from 2 August 2022 to 25 April 2023

An insured person who from 2 August 2022 to 25 April 2023 (inclusive) has been entitled to (has been a recipient of) the maternity allowance for the period of parental leave or part thereof - granted on the basis of the Labour Code - is entitled to the maternity allowance for the period of parental leave in the new amount (detailed rules are set out in Articles 34 and 35 of the amending Act).

Additional explanations

Pursuant to Article 34(1)-(3) of the amending Act, an employee who, in the period from 2 August 2022 to 26 April 2023, has been entitled to the parental leave or a part thereof or has used the parental leave or a part thereof granted on the basis of the provisions of the Labour Code in the earlier wording, is entitled to the parental leave at the rate specified in Article 1821a and Article 183 of the Act amended in Article 1, as amended by the amending Act. Article 1821a (4) and (5) of the Labour Code, as amended, shall apply to this employee. The part of the parental leave referred to in Article 1821a (4) and (5) of the Labour Code shall be granted in accordance with the rules set out in the amended provisions of the Labour Code.

Pursuant to Article 35(1) - (3) of the amending Act, an employee - parent of a child with a certificate referred to in Article 4(3) of the 'For Life' Act, who between 2 August 2022 and 26 April 2023 has been entitled to the parental leave or a part thereof or used parental leave or a part thereof granted on the basis of the provisions of the Labour Code in its earlier wording, may take a part of the parental leave in the amount of the difference between the amount of the parental leave defined in Article 1821a (2) of the Labour Code as amended by the amending Act and the amount of the leave defined in Article 1821a (1)  of the Labour Code in the earlier wording. This part of the parental leave is granted under the terms of the Labour Code as amended.

5.4 When you are a recipient of the maternity allowance for the period of paternity leave

An insured father raising a child on 26 April 2023 is entitled to the paternity leave under the existing rules, but only until:
•    the date his child turns 24 months old, or
•    the date on which 24 months have elapsed since the child adoption order becomes final, but no longer than the date on which the child turns 14.