Time for mom

Parental leave and business activity


From 1 September 2013, parental leave in Poland is granted not only to "full-time" employees, but also to self-employed persons, cooperating persons and persons employed under mandate contracts, persons insured at KRUS, students and even the unemployed.

Employees can take a three-year parental leave. During its duration, ZUS contributions will be paid from the state budget. Thanks to this, parental leave will be included in the seniority.

Contributions on parental leave

Current rules divide insured persons as follows:

  • persons conducting business activity and persons cooperating with them, who were insured in this respect for at least 6 months - in this case the state budget will pay pension, disability and health contributions. The basis for the amount of contributions financed by the state budget will be an amount equal to 60% of the projected average monthly salary, i.e. the same from which they pay ZUS contributions starting work entrepreneur using the so-called preferential ZUS.
  • self-employed or cooperating persons for less than 6 months - the state budget will only pay the pension contribution. The basis for calculation will be 75% of the minimum remuneration for work. Such a person will not be covered by any profitable or health insurance.

Before the introduction of the provisions on parental leave, only persons employed under an employment contract were entitled. Persons operating and cooperating did not have such a right. They did not have the right to health care and their parental leave was not included in their working time. From 1 September 2013, the rights of entrepreneurs have been equated with the rights of full-time employees (in accordance with the Act of 26 July 2013 amending the Act on the social insurance system and some other acts - Journal of Laws 2013 item 983).

Parental leave: how long?

Parental leave may last up to 3 years, however, no longer than until the child reaches 5 years of age (up to 4 years old). In the case of a child who, due to a health condition confirmed by a disability certificate or a degree of disability, requires personal care, parental leave may last for a period of up to 6 years, but no longer than until the child reaches 18 years of age.

Work on parental leave?

In accordance with art. 186 § 1 of the Labor Code, parental leave is granted to an employee so that he / she can personally look after the child. Therefore, as a rule, an employee during parental leave should focus on childcare. On the other hand, art. 1832 of the Labor Code allows exceptions. According to him, an employee may take up paid employment with an existing or other employer during parental leave. He may also open his own business or take up education or training, provided that this does not preclude the possibility of exercising personal childcare.

During parental leave, an employee has the right to take up paid employment with an existing or other employer or other activity, as well as education or training, provided that this does not exclude the possibility of exercising personal childcare.
Source: Labor Code Art. 1862 § 1.

At the same time, however, this means that when conducting business or working under a mandate contract, an employee is insured in this respect and is obliged to pay contributions. This means that the "no-cost" Social Insurance Institution (ZUS) at childcare leave will no longer apply, and the employee will have to pay social contributions despite the fact that he is on childcare leave.

These contributions will be paid for up to 3 years, but no longer than until the child reaches 5 years of age (until now it was up to 4 years old), - See more at: //blog.ifirma.pl/2013/10/changes -w-child-care-leave-from-September-2013 / # sthash.CMMiiWft.dpuf These changes were introduced in accordance with the Act of 26 July 2013 amending the Act on the social insurance system and some other acts - Dz. U. 2013 item 983. - See more at: //blog.ifirma.pl/2013/10/changes-w-hlopach-wychowczych-od-wrzesnia-2013/#sthash.CMMiiWft.dpuf