Carer's Allowance Calculator — ZUS Poland 2026

Carer's allowance is available to insured persons covered by sickness insurance (compulsory or voluntary) who must stop working to personally care for a sick child or another sick family member. This includes employees, contractors who have joined sickness insurance, and self-employed individuals paying the voluntary sickness contribution.

Carer's allowance amounts to 80% of the benefit assessment base. The base is the average gross monthly salary earned over the 12 calendar months preceding the month in which the need to provide care arose, reduced by employee ZUS contributions of 13.71% (pension 9.76% + disability 1.5% + sickness 2.45%). The daily rate equals the base divided by 30.

The annual limit for carer's allowance is: 60 days — when caring for a child under 14, or for a child under 8 in an emergency (unexpected closure of a nursery, kindergarten or school); 14 days — when caring for a sick child aged 14 and over or another sick adult family member. The 60- and 14-day limits do not stack — the combined annual maximum is 60 days.

No. Only one parent (or carer) may receive carer's allowance on any given day. The 60-day limit applies jointly — each day used by either parent reduces the shared annual allowance. It is not possible for both parents to simultaneously claim the benefit for the same child on the same day.

Yes. Carer's allowance is payable for every calendar day of care, including Saturdays, Sundays and public holidays. If a child is ill from Friday to Tuesday, the allowance is paid for 5 days, including the weekend.

You need to submit to your employer or to ZUS: a medical certificate (e-ZLA or ZUS ZLA) confirming the illness of the child or family member, and an application on form ZUS Z-15A (care for a child under 14 or under 8) or ZUS Z-15B (care for an older child or adult family member). For an unexpected nursery/school closure a written declaration from the insured is sufficient.

Yes. Carer's allowance is subject to personal income tax (PIT) under the standard progressive scale (12% or 32%). The tax advance is withheld by ZUS or the employer acting as the contribution payer. The benefit is not subject to social security or health insurance contributions and must be declared in the annual tax return.

For the purpose of carer's allowance, family members include: spouse, parents, the child's other parent, stepfather, stepmother, parents-in-law, grandparents, grandchildren, siblings, and children aged 14 and over — provided they share a household with the insured person during the period of care.

Yes, provided they are paying the voluntary sickness insurance contribution. The self-employed must enrol in voluntary sickness insurance and pay contributions without interruption for the required period. The assessment base for the self-employed is the declared contribution base (between 60% and 250% of the average salary), not actual income.

No. The calculator is for informational and planning purposes only. The actual benefit amount is determined by ZUS or the contribution payer based on individual records — employment history, pay components, gaps in insurance and other individual circumstances. Verify with ZUS or a social insurance adviser if in doubt.