Maternity allowance increased to the amount of parental benefit

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People who are not able to receive cash benefit from ZUS related to maternity, because they are not subject to sickness insurance, can count on the fact that for a period of at least 12 months they will receive parental benefit in the amount of PLN 1,000. But what about people who are on leave related to maternity and parenthood and what amount will the maternity allowance be? Will they get back on maternity allowance? We will try to answer this question in the article below.

General concept of parental benefit

Parental benefit may be granted to persons who are not entitled to social insurance benefits in the event of sickness and maternity related to maternity or parenthood, i.e. they are not entitled to maternity benefit as they are not covered by sickness insurance. We are talking about people employed on the basis of a contract for a specific task or commission (without a voluntary sickness contribution), the unemployed or students. This benefit is not due if the other parent or guardian of the child is entitled to maternity allowance or salary in connection with the birth or adoption of the child for upbringing.

Important!

Where one parent is entitled to maternity allowance, the other parent will not receive parental benefit.

Parental benefit is payable for the period during which the insured person is entitled to maternity benefit, i.e. for the period of:

  • 52 weeks - in the case of giving birth to one child at one birth, adopting one child or taking care of one child;
  • 65 weeks - in the case of giving birth to two children in one childbirth, adopting two children or in the case of taking care of two children;
  • 67 weeks - if three children are born in one childbirth, three children are adopted or three children are taken care of;
  • 69 weeks - if four children are born at one birth, four children are adopted, or four children are taken care of;
  • 71 weeks - in the case of giving birth to five or more children at one birth, adopting five or more children or in the case of taking care of five or more children.

The amount of parental benefit is the same for everyone, regardless of the number of children born, and amounts to PLN 1,000. This benefit is not subject to any tax liabilities and is due irrespective of family income.

Maternity allowance and its equalization to the amount of parental benefit

Persons entitled to maternity allowance cannot exercise the right to parental benefit. However, often their Net Benefit is less than the Uninsured Parental Benefit amount. Therefore, due to the introduction of a new benefit related to maternity and parenthood for persons not covered by sickness insurance, known as parental benefit, the provisions of the Act of 25 June 1999 on cash benefits from social insurance in the event of sickness and maternity (Journal of Laws of Of 2014, item 159, as amended) with regard to the amount of maternity allowance received by the insured. According to the new wording of Art. 31 sec. 3a of the Act of June 25, 1999, where the monthly amount of the maternity allowance reduced by the advance on personal income tax is lower than the amount of the parental benefit, the amount of the maternity benefit minus the advance on personal income tax is increased to the amount of the benefit parental. Thus, people who receive maternity allowance are not treated less favorably than people who do not have sickness insurance.

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Increasing the maternity allowance is due during the period of receiving the maternity allowance for the period determined by the provisions of the Labor Code as the period:

  • maternity leave or leave on the terms of maternity leave;

  • parental leave.

Attention!

Equalization of the maternity allowance to the amount of parental benefit is not payable to the insured receiving maternity allowance for the period of paternity leave.

The increase in Maternity Benefit is paid without the employee's request. If the monthly amount of maternity allowance reduced by the advance on personal income tax is lower than the amount of parental benefit, the employer, when it is the payer of benefits or the Social Insurance Institution, should make the compensation. A person entitled to maternity allowance should only make a declaration whether he is receiving maternity allowance for only one title or for more than one title, because only the sum of the amounts of the allowances received, if it does not exceed the amount of parental benefit, entitles him to make compensation. Such a certificate should be submitted monthly to determine the increase in maternity allowance for each month.

Maternity allowance - how to determine the amount of the increase?

The increase in the maternity allowance is determined as the difference between the amount of parental benefit (PLN 1,000) and the monthly amount of the maternity allowance reduced by the advance on personal income tax. Increasing the maternity allowance to the amount of parental benefit is financed from the state budget as part of a subsidy to the Social Insurance Fund.

When determining the monthly amount of the maternity allowance reduced by the advance on personal income tax, the tax allowances and the individual tax percentage for the insured person are taken into account.

If the maternity allowance is due for part of the month, the amount of the increase is based on the proportionally reduced amount of parental benefit. The amount of parental benefit for a part of the month is calculated by dividing the monthly amount of parental benefit by the number of calendar days of the month for which maternity allowance is due and multiplying by the number of days for which maternity allowance is due.

Example 1.

A quarter-time employee who gave birth to a child on July 7, 2017, applied to her employer for a maternity allowance for the period corresponding to the period of maternity leave from July 7, 2017 to November 23, 2017. The basis for calculating the maternity allowance due to the insured person amounts to PLN 1,100. The insured person is entitled to the maternity allowance in the amount of 100% of the calculation basis. The insured person submitted a PIT-2 declaration.

Employees maternity allowance for July 2017. is entitled to the amount of PLN 797.75 to be paid.

It results from the calculation: (PLN 1100: 30 = PLN 36.67; PLN 36.67 x 25 days = PLN 916.75).

Advance payment for personal income tax for July 2017: PLN 917 * 18% - PLN 46.33 = PLN 118.73, after rounding PLN 119

PLN 916.75 - PLN 119 = PLN 797.75

The amount of the increase in maternity benefit for the period from 7 to 31 July 2017 is PLN 8.75. This amount was calculated as follows:

PLN 1,000.00: 31 = PLN 32.26,

PLN 32.26 x 25 days = PLN 806.50,

806.50 - 797.75 = 8.75 PLN

Maternity allowance increased to the amount of parental benefit and showing the equalization in the Social Insurance Institution (ZUS) documentation

Increasing the maternity allowance is made by the entity paying the benefit, i.e. the contribution payer entitled to the payment of benefits or the Social Insurance Institution, respectively.

Only if the person is entitled to maternity allowance for more than one title, the increase in maternity allowance is paid by the payer indicated by the insured person. However, when ZUS is one of the benefit payers, the increase is paid by the pension authority.

Increasing the maternity allowance should be correctly indicated in the settlement documents submitted to ZUS. The increase in maternity benefit paid by the contribution payer is shown in ZUS RSA settlement reports using the code 329 - increase of the maternity benefit to the amount of parental benefit and is summed up in the settlement declaration in field 04 block V of the ZUS DRA settlement declaration.

Important!

From April 1, 2016, a new code is in force, which means that the maternity benefit is increased to the amount of parental benefit - 329. It applies to settlement documents submitted after March 31, 2016.

The increase in the amount of maternity allowance to the amount of parental benefit is part of the maternity allowance. Therefore, the employer should charge the pension contributions on the total amount of the benefit before the increase and the amount of the increase. Therefore, if the benefit is paid by the employer, then the employer must calculate the pension contributions to the recipient. Contributions are calculated for the entire benefit period in the ZUS RCA report with the insurance code code 12 40. The basis for the amount of contributions is the sum of the benefit paid out for such a person.