Combining work with parental leave (urlop rodzicielski) is a solution that is becoming increasingly popular among young parents. The Labour Code (Kodeks pracy) allows it, but at the same time it challenges HR and accounting departments to calculate pay and benefits correctly. Calculating maternity benefit (zasiłek macierzyński) when work is combined with parental leave requires knowledge of the detailed rules and the ability to apply them in practice.
Correct settlement of benefits during the period of combining work with parental leave is crucial for both the employer and the employee. Calculation errors can lead to incorrect payments, which in turn may mean overpaid amounts have to be returned or additional payments demanded. That is why it is so important to understand how the individual pay components and benefits are calculated in this particular period.
Basic rules of parental leave
Parental leave is one of the most important employee rights related to parenthood. The right to this leave belongs jointly to both employee-parents of the child (Article 182(1a) § 3 of the Labour Code), and the leave is granted in one go or in no more than 5 parts, no later than by the end of the calendar year in which the child turns 6 (Article 182(1c)). It is a right designed to enable parents to care for their child in the first years of its life. On returning to work, parents also ask when dismissal after returning from parental leave is possible.
Each parent has an exclusive right to 9 weeks of parental leave out of the full parental leave entitlement. This part of the leave cannot be transferred to the other parent and is an individual right of each parent
The length of parental leave depends on the number of children born in one birth. If one child is born, parental leave is up to 41 weeks, while for a multiple birth it increases to 43 weeks. These basic periods may be extended in special situations related to the child's health.
Parents of children with serious health problems can count on a much longer parental leave. Parental leave is up to 65 weeks for one child or up to 67 weeks for a multiple birth for parents of a child with a certificate confirming a severe and irreversible impairment or an incurable life-threatening illness.
The certificate confirming a severe and irreversible impairment or an incurable life-threatening illness must be issued by a health insurance doctor with a second-degree specialisation or the title of specialist in obstetrics and gynaecology, perinatology, neonatology, paediatric neurology, paediatric cardiology or paediatric surgery
The condition for obtaining such a certificate is a finding that the child's health problems arose in the prenatal period of development or during birth. This rule is intended to provide additional support to families facing an exceptionally difficult situation related to their child's health.
How to combine work with parental leave
The Labour Code allows parental leave to be combined with work for the employer granting the leave, at no more than half of full working time (Article 182(1e) § 1), but certain procedural conditions must be met. An employee who wants to do this must submit an appropriate request to the employer in paper or electronic form. The deadline is key: the request must be submitted no later than 21 days before starting work.
The employer must accept the employee's request to combine work with parental leave unless this is not possible because of the organisation of work or the type of work performed by the employee. If the employer refuses, it must inform the employee in paper or electronic form within 7 days of receiving the request.
Combining work with parental leave extends the parental leave proportionally. The extension is proportional to the working time the employee works while using the leave or part of it
If an employee combines parental leave with work for the employer granting the leave, the length of parental leave is extended. The maximum length after extension is:
- 82 weeks if one child is born
- 86 weeks for a multiple birth
Even longer periods apply to parents of children with serious health problems. Where parents of a child with a certificate confirming a severe and irreversible impairment or an incurable life-threatening illness combine work with parental leave, the maximum length after extension is:
- 130 weeks if one child is born
- 134 weeks for a multiple birth
Rules for paying maternity benefit for parental leave
Maternity benefit for the period of parental leave is the basic cash benefit for parents. Under the Act of 25 June 1999 on cash benefits from social insurance in the event of sickness and maternity (the Sickness Benefits Act – ustawa zasiłkowa), maternity benefit of 70% of the benefit base is paid for the whole period of parental leave. A different benefit, payable after losing a job, is unemployment benefit: conditions and amount.
There is, however, an alternative option. An employee-mother may apply for the monthly maternity benefit for the period of maternity leave and parental leave to be 81.5% of the benefit base. To use this option, she must submit the application no later than 21 days after giving birth (Article 30a(1) and Article 31(3) of the Sickness Benefits Act).
An employee-father will receive benefit of 70% of the benefit base for the non-transferable 9-week part of the leave. This part of the leave cannot be transferred to the child's mother and is the father's exclusive right
The monthly maternity benefit for the period set by the Labour Code as maternity leave is 100% of the benefit base (Article 31(1)). Since 26 April 2023 the rules no longer provide for benefit of 100% for the first weeks of parental leave – for parental leave the benefit is 70% of the benefit base (Article 31(2)) or, if the application is submitted within 21 days after birth, 81.5% (except for the other parent's 9 weeks – 70%, Article 31(3f)).
If, after an application for 81.5%, not a single day of benefit for parental leave is used in the child's first year of life, the benefit for that leave is 70% of the benefit base, and for the period of maternity leave a one-off top-up to 100% is paid on application (Article 31(3g) and (4)).
Calculating pay when combining work with leave
Calculating pay when work is combined with parental leave requires a proportional approach. The amount of maternity benefit is reduced in proportion to the working time during which the employee combines parental leave with work for the employer granting that leave (Article 31(4a) of the Sickness Benefits Act).
The calculation is based on dividing the pay due by the number of hours to be worked in the month and then multiplying the result by the number of hours actually worked. This method ensures a fair settlement both for the time worked and for the period of parental leave.
When calculating pay for combining work with parental leave, it is crucial to correctly determine the hourly rate. It is calculated by dividing the monthly pay by the number of hours to be worked in the given month
These rules can be shown in practice using the example of an employee earning PLN 5,000 for full-time work from Monday to Friday. If from 1 January 2026 she works half-time while combining work with parental leave, the calculation is as follows (working time in January 2026 is 160 hours – 22 days from Monday to Friday minus 2 public holidays, 1 and 6 January, Article 130 of the Labour Code):
- Hourly rate: PLN 5,000 / 160 hours = PLN 31.25
- Pay for hours worked: 80 hours × PLN 31.25 = PLN 2,500.00
If the employee combines work with parental leave only for part of the month, the calculation becomes more complex. If the employee works half-time from 1 January to 23 January 2026 (15 working days of 4 hours each) and then returns to full-time work, her pay for January consists of two parts:
- For the period of combining work with leave (60 hours × PLN 31.25 = PLN 1,875.00)
- For the remaining period of full-time work (5 days × 8 hours × PLN 31.25 = PLN 1,250.00)
- Total pay for January: PLN 3,125.00
Annual leave while combining work with parental leave
A special situation is taking annual leave (urlop wypoczynkowy) while combining work with parental leave. Annual leave is granted on days that are working days for the employee under their working time schedule, in the number of hours corresponding to the employee's daily working time on that day. Working time also determines annual leave for part-time employees.
Granting leave on a working day for only part of the daily working time is allowed only if the remaining leave is shorter than the employee's full daily working time on the day for which the leave is to be granted. When granting leave, one day of leave corresponds to 8 hours of work.
Pay for annual leave taken while combining parental leave with work is determined under the standard rules of Article 172 of the Labour Code and the Regulation of 8 January 1997 on the detailed rules for granting annual leave, determining and paying remuneration for the period of leave and cash equivalent for leave
The Labour Code guarantees the employee, for the period of leave, the pay they would have received had they worked during that time. Variable pay components may be calculated on the basis of the average pay from the 3 months preceding the month in which the leave starts. Where pay fluctuates significantly, this period may be extended to 12 months.
The leave regulation specifies in detail which pay components are taken into account when calculating holiday pay. Excluded are, among others:
- One-off or non-periodic payments for completing a specific task
- Pay for on-call time and for downtime
- Long-service (jubilee) awards
- Pay for annual leave
- Cash equivalent for annual leave
- Pay for incapacity for work due to illness
Detailed calculation of maternity benefit
The practical calculation of maternity benefit when work is combined with parental leave involves several steps. The starting point is determining the maternity benefit base, which is then adjusted according to working time.
Consider the example of an employee who applied for 32 weeks of parental leave and to combine work with that leave at half-time. She started her leave on 12 September 2026, and her pay is a constant PLN 6,000. She did not apply for benefit of 81.5%, so she receives 70% of the base for parental leave.
The first step is to determine the maternity benefit base:
- Social insurance contribution: PLN 6,000 × 13.71% = PLN 822.60
- Benefit base: PLN 6,000 - PLN 822.60 = PLN 5,177.40
- Monthly benefit (70%): PLN 5,177.40 × 70% = PLN 3,624.18
- Daily benefit (70%): PLN 3,624.18 / 30 days = PLN 120.81
When calculating maternity benefit for the period of parental leave, it is crucial to take into account the proportional reduction of the benefit corresponding to the employee's working time. The reduction applies both to benefit of 81.5% and to benefit of 70% of the base
The second step is to determine the maternity benefit for parental leave combined with half-time work:
- Monthly benefit at half-time: PLN 3,624.18 × 0.5 = PLN 1,812.09
- Daily benefit at half-time: PLN 1,812.09 / 30 days = PLN 60.40
- Benefit for 19 days of September (12–30 September): PLN 60.40 × 19 days = PLN 1,147.60
- Extension of the leave: 32 weeks × 0.5 = 16 weeks (Article 182(1f) § 2 of the Labour Code)
- Length of the extended part if half-time work continues: 16 weeks / (1 - 0.5) = 32 weeks (Article 182(1f) § 7)
The amount calculated in this way is the daily maternity benefit at 70%, reduced in proportion to working time. Maternity benefit for the extended parental leave should be paid in the same amount if the employee continues to combine it with half-time work.
Practical aspects of settlements
Calculating pay and other benefits while parental leave is combined with work requires a systematic approach and accurate calculations. Employers must take into account all the rules presented that apply to particular benefits, to avoid errors that could lead to problems with ZUS (Social Insurance Institution) or during inspections. We handle leave requests, benefits and payroll during parental leave for employers who choose our HR and payroll services.
Particular attention should be paid to keeping proper records of the period of combining work with parental leave. These records should contain all the information needed to reconstruct how the individual pay components and benefits were calculated.
Employers should regularly check that they are applying the current rules on parental leave and maternity benefit, as these rules may change. It is particularly important to follow changes in social insurance contribution rates, which affect the benefit base
Proper communication with employees on parental leave is also crucial. Employees should be informed about all financial aspects of combining work with leave, including the effect on future benefits and rights.
Putting a settlement system into practice also requires proper preparation of the HR and accounting department. The staff responsible for settlements should be trained in all legal and calculation aspects of combining work with parental leave.
Most common settlement errors
In practice, a common source of errors in settlements related to combining work with parental leave is incorrect calculation of the proportional reduction of maternity benefit. These errors can lead to overpayments or underpayments of benefits, which in turn create additional administrative problems.
Another common error is incorrect treatment of annual leave during the period of combining work with parental leave. Employers often fail to apply the correct rules for calculating holiday pay, which can lead to disputes with employees.
Problems may also result from incorrect recording of periods of work and leave. Without precise records it is impossible to settle benefits correctly, and problems may arise during a ZUS inspection.
A manufacturing company employing 200 people introduced a system for combining work with parental leave. At first there were problems with calculating maternity benefit correctly, because the HR department did not take into account the proportional reduction of the benefit. After introducing detailed procedures and training staff, there were noticeably fewer errors and the settlement system works more smoothly.
| Type of error | Consequences | How to avoid it | When to check |
|---|---|---|---|
| Incorrect calculation of the proportion | Overpayment/underpayment of benefit | Careful check of working time | With every benefit payment |
| Incorrect settlement of annual leave | Incorrect holiday pay | Applying the correct rules | With every annual leave |
| Missing records | Problems during a ZUS inspection | Keeping records systematically | On an ongoing basis |
| Incorrect deadlines | Loss of rights | Monitoring deadlines for requests | Before submitting a request |
Effect on future benefits
Combining work with parental leave affects not only current settlements but also the employee's future benefits. Periods of part-time work may affect the amount of future old-age and disability pensions, because contributions on pay for work are correspondingly lower. On the maternity benefit, the employee is at the same time covered by pension and disability insurance, and the contributions on the benefit amount are financed by the state budget (Article 9(1d), Article 16(8) and Article 18(6) of the Social Insurance System Act).
Employers should inform employees about the long-term financial consequences of combining work with parental leave. This information should cover the effect on future benefits and the options for additional insurance.
It is also worth noting the effect on the right to sickness benefit (zasiłek chorobowy) and other short-term benefits. The base for these benefits may be lower for employees who combined work with parental leave for a long time.
- Contributions on pay for part-time work are proportionally lower, and those on maternity benefit are paid by the state budget
- The base for future benefits may be reduced
- The right to sickness benefit is retained, but its amount may be lower
- No option for the employee to voluntarily top up contributions to the full amount
- Effect on length of service and the right to annual leave
The rules do not allow an employee to voluntarily top up social insurance contributions to the full amount. Contributions are calculated on the pay actually paid and – financed by the state budget – on the amount of maternity benefit (Article 16(8) and Article 18(6) of the Social Insurance System Act)
