This article is for informational purposes only and does not constitute legal advice. Social benefit regulations are complex and change over time. For individual matters, contact your local Municipal or District Social Welfare Centre (GOPS/MOPS) or a lawyer.
The nursing/care benefit (świadczenie pielęgnacyjne) is one of the key forms of financial support for carers of people with disabilities in Poland. Since a reform introduced in 2024, it has changed significantly — above all in terms of the amount and eligibility conditions. In 2026 the benefit is 4,300 PLN gross per month, matching the minimum wage.
Who the nursing/care benefit is for
The nursing/care benefit is available to people providing direct care for someone with a certificate of significant disability or an equivalent certificate. Since 2024, the restriction on the age at which the disability arose has been removed — previously the benefit was only available if the disability began before the age of 18 (or 25 for students).
The carer eligible to apply for the benefit can be:
- the mother or father of the person requiring care,
- a de facto (informal) carer,
- a foster family member,
- the spouse of the person requiring care,
- other people with a legal maintenance obligation (e.g. siblings).
Amount of the nursing/care benefit in 2026
Since 1 January 2024, the nursing/care benefit has been equal to the national minimum wage, which in 2026 is 4,300 PLN gross. This means the benefit amount rises automatically with each increase in the minimum wage.
Previously (before the reform) the benefit was 2,458 PLN — the reform nearly doubled the amount for both new and existing recipients.
Nursing/care benefit vs. attendance allowance — the difference
These are two separate benefits that are often confused:
- Nursing/care benefit (4,300 PLN) — for the carer who gives up or does not take up paid work in order to provide care.
- Attendance allowance (zasiłek pielęgnacyjny, 215.84 PLN per month) — for the disabled person themselves, as a supplement to other benefits. It is not mutually exclusive with the nursing/care benefit received by the carer.
- Special care allowance (specjalny zasiłek opiekuńczy) — lower (620 PLN), with an income criterion, for carers who don't meet the nursing/care benefit conditions. Since 2024, no new applications for this allowance are accepted, but existing recipients can continue receiving it.
Can you work while receiving the nursing/care benefit
Following the 2024 reform, a carer receiving the nursing/care benefit can take up paid work without restrictions. Previously, not being employed was a condition. This is a significant change that increases the benefit's appeal.
How to apply
An application for the nursing/care benefit is submitted at:
- the Municipal or District Social Welfare Centre (GOPS/MOPS) covering the applicant's place of residence,
- or via the empatia.mpips.gov.pl portal (electronic application).
The application must be accompanied by: the disability certificate of the person being cared for, documents confirming the relationship with that person, and declarations about family and income circumstances.
Social insurance for the carer
A carer receiving the nursing/care benefit is subject to mandatory retirement and disability insurance financed by the state budget. Contributions are paid on a base equal to the minimum wage, which affects the carer's future pension.
Also check: Family benefits calculator →
Frequently asked questions about the nursing/care benefit
How much is the nursing/care benefit in 2026?
In 2026, the nursing/care benefit is 4,300 PLN gross per month, matching the minimum wage in effect from 1 January 2026. The net amount (after the income tax advance is deducted) is slightly lower.
Do you have to give up work to receive the nursing/care benefit?
No — since the 2024 reform, a carer can take up paid work without losing the right to the nursing/care benefit. This is a fundamental change from the previous rules.
What's the difference between the nursing/care benefit and the attendance allowance?
The nursing/care benefit (4,300 PLN) is received by the carer providing care. The attendance allowance (215.84 PLN) is paid to the disabled person themselves and is independent of the benefit received by the carer.
Is there an income criterion for the nursing/care benefit?
No. The nursing/care benefit does not depend on family income. It can be received regardless of the earnings of the carer or their spouse.
Does a carer receiving the nursing/care benefit have ZUS contributions paid?
Yes. The state budget pays retirement and disability insurance contributions for the carer, based on an amount equal to the minimum wage. This secures the carer's future pension and disability benefits.
Can I receive both the nursing/care benefit and a pension at the same time?
As a rule, receiving the nursing/care benefit is excluded or limited for someone who also receives other social insurance benefits (a retirement or disability pension). The details depend on the regulations — it's worth asking your GOPS or ZUS about the current interpretation.
How long does application processing take?
The paying authority (GOPS/MOPS) generally has 30 days to issue a decision after receiving a complete application. For complex cases, the deadline may be extended.
Is the nursing/care benefit taxed?
Yes. The nursing/care benefit is subject to personal income tax. The paying body (GOPS/MOPS) withholds a tax advance. At year-end, the carer can file a PIT return and settle it together with other income.
What is the special care allowance and can you still get it?
The special care allowance (SZO) was 620 PLN and was granted to carers who met an income criterion. Since 2024, new SZO applications are no longer accepted, but people who received it before can continue — with the option of switching to the more favorable nursing/care benefit.
Where do I file an application for the nursing/care benefit?
The application is filed at the Municipal or District Social Welfare Centre covering the carer's place of residence, or electronically via the empatia.mpips.gov.pl portal. A disability certificate for the person being cared for is required.