Care allowance after termination of employment and when the limit is exceeded

Service

The carer's allowance is due to an employee for the time of personal care for a sick family member. It can be used by a person covered by sickness insurance. What conditions must be met for the benefit to be paid and is it due after termination of employment?

Determining the limit of the care allowance and proceeding in the event of its exceeding

If the conditions necessary to obtain the care allowance are met by the employee, it is in his interest to submit a correctly completed application for the payment of the allowance to the employer who submits documents to ZUS on his behalf.

The conditions for the payment of the allowance are set out in Art. 33 and 34 of the Act of June 25, 1999 on cash benefits from social insurance in the event of sickness and maternity (Journal of Laws of 2017, item 992), i.e.

  • there is no other household member who can personally care for a child or other sick family member,

  • the care limit for a given calendar year has not been used.

Another family member is considered to be, inter alia, the parents, provided that they stay in the same household with the insured person while providing care.

Other Family Member Benefit is paid for a maximum of 14 days in a calendar year. The limit for a sick child under 14 is 60 days. Importantly, when calculating the limit, the number of days of the allowance used is not granted to a single employee, but it is the amount to be used in the family. For example, if the child's father received a care allowance for 20 days in order to personally care for a sick child, then regardless of whether the child's father or the mother applies for further allowances, this limit is only 40 days (as the difference between annual limit: 60 days and the limit used so far: 20 days).

It is worth paying attention to the fact that pursuant to Art. 33 points 2 of the Allowance Act, the carer's allowance is granted jointly to the care of children and other family members for a period not longer than 60 days in a calendar year. This means that when the leave is used for another family member, the number of days for which the employee may apply for the allowance for personal care of a sick child is reduced.

Determining the limit of the used days of the care allowance is important from the point of view of the employer, as the employee's absence should be properly classified and shown on the settlement declaration. If the sick leave covers a greater number of days left for the employee to take care of the child or other family member, the days for which the employee was not entitled to benefit should be considered as an excused absence without the right to remuneration.

Procedure for obtaining care allowance

In the case of contribution payers who are also not payers of benefits, the employer should submit the sick leave along with the relevant documents to the Social Insurance Institution competent for the place of the employer's seat, because the care allowance is entirely financed from the Institution's funds. Relevant documents should be understood as:

  • sick leave provided by the employee

  • application for the payment of care allowance completed by the employee:

    • Z-15A for a sick child

    • Z-15B to another family member

  • ZUS Z-3 contribution payer certificate.

For the period of the employee's stay on the allowance, the employer who is also the benefit payer should charge a care allowance in the amount of 80% of the sick pay base. The amount of the paid allowance along with the period of the employee's sick leave and the number of days of the paid benefit should be shown in the personal declaration RSA with the benefit / break code 312. Thus, the amount of contributions to be paid in the month of the care allowance payment will be reduced on the ZUS DRA declaration.

Care allowance after termination of employment

What if the contract with the employee is terminated and the provided medical certificate stating the need to care for a sick child or another family member exceeds the dates of the contract? Carer's allowance is a benefit for the period of leave from work due to the need for personal care. Therefore, it will only be paid for the care taken during employment. The employer is not obliged to submit to ZUS the documentation related to the exemption exceeding the duration of the contract, because after the end of the sickness insurance, ZUS will not pay the care allowance. However, in order for the employee to be able to appeal to the court against the decision of the Social Insurance Institution, the employee must issue a negative decision, and he will do so only if he receives an application for benefit payment from the employer.