Maternity Leave in Poland
Every employee who has given birth to a child has the right to maternity leave, regardless of the type and conditions of her employment contract. The duration of maternity leave depends on the number of children born in one birth and is:
After giving birth, the mother must take 14 weeks of leave. She can return to work for the remaining 6 weeks of leave, provided that the rest of the maternity leave is used by the employee – the father raising the child.
After maternity leave, you can take parental leave, which lasts 41 weeks.
For the period of maternity leave, the employee has the right to maternity benefits in the amount of 100% of the benefit calculation base. Also, in the amount of 70% of the calculation base, the benefit is paid during the period of parental leave. If the employee submits an application no later than 21 days after childbirth, then this maternity benefit for the period of maternity leave (and parental leave) will be 81.5% of the benefit calculation base.
If during the period of child care leave not a single day of maternity benefit (in the amount of 81.5% of the benefit calculation base) is used in the first year of the child's life, the employee has the right to: maternity benefit for the period of child care leave in the amount of 70% of the benefit calculation base, also, upon the employee's application, a one-time compensation to the maternity benefit received during the period of maternity leave in the amount of up to 100% of the benefit calculation base.
If the monthly amount of maternity benefit (100%) minus the advance payment of personal income tax is lower than the amount of child care benefit (70% or 81.5%), then the maternity benefit minus the advance payment of personal income tax is increased to the amount of child care benefit. This amount is called the maternity benefit supplement. This parental benefit is paid in the amount of PLN 1,000.00 per month and is not subject to personal income tax.
Detailed information is available on the state portal, as well as information on benefits and leave due to parents and related to child care – on the state website.
Additional information is also available on the website of the Social Insurance Institute (ZUS).
You can also use the calculator to calculate maternity benefit.
Author: Natalia Grishchenko
05.02.2025
Do you have questions and need accounting services?
Write to us info@accorde.pl to start cooperation!