Maternity Benefit (zasiłek macierzyński)

Maternity benefit is payable to persons subject to sickness insurance with ZUS.

Who is entitled?

• Employees on employment contracts — sickness insurance is mandatory
• Persons on contracts of mandate — if subject to sickness insurance
• Self-employed (sole traders) — if paying voluntary sickness insurance continuously for at least 90 days
• Fathers — have the right to paternity leave and part of parental leave

Leave duration

• Maternity leave: 20 weeks (for one child), 31 weeks (twins), up to 37 weeks (quintuplets)
• Parental leave: 41 weeks (one child) or 43 weeks (multiple births), of which 9 weeks are reserved exclusively for the other parent (non-transferable)
• Paternity leave: 2 weeks (until the child reaches 12 months of age)

Benefit amount

• Option 1: 100% of the basis during maternity leave (20 weeks) + 70% during parental leave (41 weeks)
• Option 2: 81.5% of the basis for the entire period (maternity + parental) — requires application within 21 days of birth
• Paternity leave: 100% of the basis

To obtain maternity benefit you need medical documentation confirming the pregnancy and birth.

Birth certificate

• Child's birth certificate — issued by the Civil Registry Office (USC) based on the birth notification from the hospital
• Medical certificate of the expected date of birth — if you want to start maternity leave before birth (max 6 weeks early)

Before birth

• You can start maternity leave up to 6 weeks before the expected birth date
• To do so, present your employer with a medical certificate with the expected birth date

After birth

• Maternity leave starts automatically on the date of birth (if you did not take leave before birth)
• Present your employer with the child's abbreviated birth certificate

An employee on an employment contract applies for maternity leave and benefit through the employer — it is the employer who passes documents to ZUS.

Step by step

1. Notify your employer of the pregnancy and planned start date of leave
2. Submit a written maternity leave application to your employer
3. After birth, deliver the child's abbreviated birth certificate
4. Decide on the payment option:
   • Within 21 days of birth apply for maternity + parental leave simultaneously → benefit at 81.5% for the entire period
   • Later — 100% for maternity leave, then a separate application for parental leave (70%)
5. The employer prepares ZUS Z-3 (contributor's certificate) and submits it to ZUS

Documents from employer to ZUS

• ZUS Z-3 — contributor's certificate
• Child's birth certificate
• Employee's leave application

If you run a business, you apply for maternity benefit yourself directly to ZUS.

Requirements

• Paying voluntary sickness insurance for at least 90 days without interruption before birth
• No arrears in ZUS contributions

How to apply?

1. Complete form ZAS-54 (maternity benefit application)
2. Attach the child's abbreviated birth certificate
3. Submit the application via PUE ZUS (online) or at a ZUS branch
4. Within 21 days of birth decide on the option (81.5% or 100%+70%)

Important for self-employed

• During maternity benefit you do not need to suspend your business
• Health insurance contributions are paid from the benefit (deducted by ZUS)
• Social contributions during maternity and parental leave are financed from the state budget
• You can continue running your sole trade (e.g. issuing invoices) without affecting the benefit

The child's father has the right to paternity leave and part of parental leave.

Paternity leave

• 2 weeks — to be used before the child reaches 12 months of age
• Can be taken in one block (2 weeks) or in two parts (1 week each)
• Benefit: 100% of the basis
• Application to employer: min. 7 days before the planned start

Parental leave for fathers

• 9 weeks of parental leave reserved exclusively for fathers (non-transferable to mother)
• May take more — if the mother transfers part of her parental leave to him
• Benefit: 70% of the basis

How to apply?

1. Submit a written application to your employer (min. 7 days before starting paternity leave)
2. Attach the child's abbreviated birth certificate
3. Employer prepares ZUS Z-3 and submits to ZUS
4. Benefit is paid to the account on the payroll payment date

You have two leave split and payment options — the choice depends on when you submit the application.

Option 1: Separate applications

• Maternity leave (20 weeks): benefit at 100% of basis
• Parental leave (41 weeks): benefit at 70% of basis
• Apply for parental leave after starting maternity leave

Option 2: Joint application (within 21 days of birth)

• Benefit at 81.5% of basis for the entire period (maternity + parental = 61 weeks)
• Apply for both leaves simultaneously — within 21 days of birth

Which to choose?

• 81.5% — stable, predictable income for the entire period
• 100% + 70% — higher at the start, lower later; advantageous if you plan to return to work early

Split between parents

• The mother must take at least 14 weeks of maternity leave — the rest may be transferred to the father
• Parental leave: both parents can share it, but 9 weeks are reserved for each parent (non-transferable)
• Parents can take parental leave simultaneously

After the application and positive verification, ZUS begins paying the benefit.

Payment

• Employees on employment contracts: benefit paid by the employer (if they register more than 20 persons for insurance) or ZUS (if fewer than 20)
• Self-employed: benefit paid by ZUS directly to the account
• Payment is made on the payroll date (employer) or within 30 days of document submission (ZUS)

Benefit basis

• For employees: average salary from the last 12 months before leave (reduced by social insurance contributions — 13.71%)
• For self-employed: average contribution basis from the last 12 months

Tax

• Maternity benefit is subject to PIT income tax
• Employer or ZUS deducts advance tax payment
• At year end you receive PIT-11 (from employer) or PIT-11A (from ZUS)