When determining the amount of the parental benefit main portion and the non-transferable portion, the following are taken into account:
- the total period chosen for receiving the parental benefit;
- the average insured earnings calculated for the applicant.
For care of the same child, the total period for receiving parental benefit can be chosen as follows:
19 months from the child’s birth:
- 15 months main portion for one parent must be used by the child’s 1.5 years of age. This 15-month period includes any maternity leave period granted in connection with the birth of this child.
- 2 months non-transferable portion for the mother can be used until the child reaches 8 years of age.
- 2 months non-transferable portion for the father can be used until the child reaches 8 years of age.
If this option is chosen, the parental benefit amount is 43.75% of the average insured earnings.
13 months from the child’s birth:
- 9 months main portion for one parent must be used by the child’s 1 year of age. This 9-month period includes any maternity leave period granted in connection with the birth of this child.
- 2 months non-transferable portion for the mother can be used until the child reaches 8 years of age.
- 2 months non-transferable portion for the father can be used until the child reaches 8 years of age.
If this option is chosen, the parental benefit amount is 60% of the average insured earnings.
Additional rules:
- To receive the non-transferable portion, parents must first choose the total parental benefit period, which determines the amount of the non-transferable portion.
- The non-transferable portion is part of the parental benefit (it is one benefit), so selecting the total period sets the amount for both the main portion and the non-transferable portion.
- The chosen parental benefit period cannot be changed, except if the child, for whom the benefit was already granted, is placed in out-of-family care. In that case, a guardian, foster parent, or adopter may adjust the duration of the parental benefit for the previous recipient.
The average daily insurance contribution salary is calculated
For an employee, based on a 12-month period ending two months before the month from which the benefit is granted.
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The month from which the benefit is granted
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For self-employed persons, the average daily insurance contribution wage is calculated based on the actual contributions made during the 12-month period ending one quarter (three months) before the quarter in which the parental benefit is granted.
The average daily insurance contribution wage is calculated using the following formula:
Vd = (A₁ + A₂ + … + A₁₂) ÷ D
Where:
- Vd – average daily insurance contribution wage;
- A₁, A₂, … A₁₂ – monthly insurance contribution wages;
- D – number of calendar days in the calculation period.
If, during the 12-month period for which the average insurance contribution salary is to be calculated, the person was:
- on childcare leave,
- on unpaid leave granted due to the need to care for a child,
- on paternity leave granted to the child’s father,
- on pregnancy and maternity leave,
- temporarily incapacitated, or
- receiving unemployment benefit, unemployment assistance, or continuation of parental benefit,
then the days of the aforementioned periods are excluded from the calendar days count when calculating the average salary.
If, during the entire 12-month period, no income was received due to the reasons listed above, the average salary is calculated for the 12 calendar months preceding the periods of leave or temporary incapacity, i.e., based on the income earned before such periods while employed or making mandatory contributions as self-employed.
However, if, during the 12-month period, some months had no employment income because the person was not employed, did not make mandatory contributions as self-employed, or was on unpaid leave, the average salary for that period is determined at 40% of the country’s average insurance contribution salary.
The salary calculation does not include bonuses, premiums, benefits, or other types of remuneration paid by the employer during temporary incapacity, pregnancy/maternity, childcare leave, or unpaid leave granted for child care.
When calculating the average insurance contribution salary for the purpose of determining the benefit amount, severance pay and compensation for unused leave are also excluded.
If a woman gives birth to another child while caring for a child under three years of age, the parental benefit for caring for the next child must not be lower than the parental benefit granted for the previous child.
The translation has been prepared using a machine translation tool.