Childcare allowance connected with the pandemic extended until 24 December

02.12.2020

The option to pay an additional childcare allowance has been extended until 24 December 2020. At the same time, there has been introduced an obligation for primary schools to provide care for the children of persons employed by entities performing public tasks in connection with the prevention of the coronavirus pandemic, who attend classes I to III.

Childcare allowance connected with the pandemic extended until 24 December

On the 30th of November 2020 the Council of Ministers decided to extend until 24 December 2020 the right to an additional childcare allowance for parents of children under 8 if the parent takes personal care of the child in the case:

  • of the closure due to COVID-19 of a nursery, children's club, kindergarten, school or any other institution attended by the child
  • in which the facility is open but cannot provide care due to limited operations at the time of the epidemic
  • of the lack of a possibility of a nanny or day carer to provide care due to COVID-19.

Childcare allowance for a pandemic is not granted if the other parent of the child is able to provide care (e.g. is taking parental leave or is unemployed) and if the school provides care to the child and the parent benefits from this form of support.

The additional childcare allowance is not included in the limit of 60 days of childcare allowance in a calendar year, which is granted on the so-called general rules.

Additional allowance for parents of children with a disability certificate

If parents take care of their children:

  • of up to 16 years old with a disability certificate
  • of up to 18 years of age who have a degree of severe or moderate disability
  • of up to 24 years of age, who have a certificate of need for special education
  • and adult disabled persons

If the nursery, children's club, kindergarten, school or any other facility attended by the child is closed, but also if it is opened, if those facilities cannot provide care, or if a nanny or day carer is unable to provide care because of an epidemic, an additional childcare allowance is payable until 24 December 2020.

Additional childcare allowance - payment basis

The payment basis for the additional childcare allowance is, as it has been the case up to now, a declaration of taking care which has to be submitted to your employer or contracting party and which is simultaneously an application for an additional childcare allowance. Persons conducting business activity may submit the declaration to ZUS using the Electronic Services Platform (PUE).

New obligation for schools

The Regulation of the Council of Ministers of 30 November 2020 introduced a new obligation for primary schools. They are obliged to carry out caring activities for the children attending classes I to III of the people employed in entities conducting therapeutic activities and carrying out public tasks in connection with the prevention, counteraction and combating of the coronavirus pandemic.

The child is taken care of if the parent submits a request to the school principal. This form of care does not entitle to additional childcare allowance.

Learn more: Increased tax deductible expenses and remote working

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