STRAIGHT ABOUT ACCOUNTING
Extension of parental leave
As a result of the amendment to the Labour Code, the duration of parental leave will be extended (Article 1821a. § 1):
- from 32 to 41 weeks - in the case of the birth of one child in a single delivery
- from 34 to 43 weeks - in the case of multiple births
The additional part of parental leave will not be transferable to the other parent. This means that one of the parents will not be able to independently use the entire parental leave. The legislator introduces an individual right for each parent to 9 weeks of this leave, which, if unused, will be forfeited (Article 1821a. § 4).
The monthly maternity allowance for the period determined as maternity leave will be 100% of the base for calculating the allowance. However, the amount of the allowance for the period of using parental leave will be 70% of the base for calculating the allowance (Article 31. § 2).
However, if the application is submitted no later than 21 days after childbirth, the monthly maternity allowance for the period of maternity and parental leave will be 81.5% of the base for calculating the allowance (Article 31. § 3). However, the parental allowance for the period that cannot be transferred, i.e., the 9-week part of the leave, which belongs to the other parent of the child, will be 70% of the base for calculating the allowance (Article 31. § 3f).
Another novelty will be the possibility of dividing the leave into five parts - but until the end of the calendar year when the child reaches 6 years of age (Article 1821c).
Parental leave in the case of severe impairment of the child or incurable disease
Parents of a child with a certificate of severe and irreversible impairment or an incurable life-threatening disease that occurred during the prenatal development of the child or at the time of birth have the right to parental leave of up to (Article 1821a. § 2):
- 65 weeks - in the case of the birth of one child in a single delivery
- 67 weeks - in the case of multiple births
The Act of March 9, 2023, amends the Labour Code and some other acts.
Author: Daria Stancelewska, Bydgoszcz Accounting Office
KNOWLEDGE AND SUPPORT
DO YOU NEED ACCOUNTANT SUPPORT?
CHECK OUT OUR FULL RANGE OF BOOKKEEPING SERVICES