Starting in October 2024, the government is launching another program – Active Parent. Its main premise was to provide financial support to working parents in paying for childcare – both in the form of daycare and nanny services. Parents whose children use such forms of care will receive PLN 1,500 in funding per month.
“Active parents at work” is aimed at professionally active parents of children aged 12 to 35 months.
Professional activity is defined in the Law and means:
- be subject to mandatory retirement and disability insurance
- receiving maternity allowance, sickness allowance, care allowance, compensatory allowance or rehabilitation allowance; sickness allowance, compensatory allowance or rehabilitation allowance, with the exception of allowances and benefits due after cessation of entitlement to sickness or accident insurance, and receiving remuneration for the period of incapacity for work
- be subject to compulsory health insurance
- be subject to farmers’ retirement and disability insurance under the Act or, for an uninterrupted period of at least 12 months, to farmers’ retirement and disability insurance upon application;
The “Parents active in work” option will be available to the child’s parents if, due to their professional activity, both are subject to retirement and disability insurance based on a base whose total amount (i.e. both parents) is not less than 100% of the minimum wage. Therefore, the basis from which contributions to each parent’s retirement and disability insurance are paid cannot be less than 50% of the minimum wage.
However, in the case of persons engaged in non-agricultural commercial activities, the basis from which contributions to pension and disability insurance are paid for each of them cannot be less than 30% of the minimum wage.
As explained by the Ministry of Labour and Social Policy, the management of a company is equivalent, in light of the provisions of the Law on support for parents in their professional activity and in the education of their children – “Active parents”, to the payment of contributions to pension and disability insurance on a basis of 30% of the minimum wage.
ZUS will independently check whether the parent is registered with social security and what the basis of his or her remuneration is, from which contributions to pension and disability insurance are paid.
