For thousands of Polish families, caring for sick parents is a reality, especially during winter and flu season, with specific benefits available in 2026.
What is Parental Care Leave and How Does It Differ from Regular Sick Leave?
While commonly referred to as “L4 for a parent,” formally this is a care allowance paid by the Social Insurance Institution (ZUS). It is available to an insured person who must personally care for a sick family member.
Compared to regular sick leave, the difference is significant and clear: the care allowance always amounts to 80% of the base salary. There are no exceptions for 100%, even in cases of serious illness.
How Much is the Care Allowance in 2026? The Daily Rate
The basis for calculating the care allowance is the same as for regular sick leave. This means taking the average salary from the last 12 months, with a minimum basis applying for low earners.
In 2026, with the minimum gross salary of 4,806 zł, this amount serves as the reference point for those earning the national minimum.
Weekly Care Benefits for a Sick Parent in 2026
Care for a sick parent typically lasts several days. How does this work in practice with minimum wages in 2026?
For comparison: in 2025, this was approximately 751 zł gross. The difference is slightly over 20 zł per week, which is not much.
Why the 2026 Care Allowance Doesn’t Always Increase Immediately
The same mechanism applies as with regular L4. ZUS doesn’t look at the current salary on the day of leave but at the average from the last 12 months preceding the care month. So if someone uses the care allowance at the beginning of 2026, calculations still include months from 2025 – often with lower salaries.
Who Qualifies for the Care Allowance in 2026?
Sick leave for caring for a sick family member is not only for parents. The right to a care allowance also includes care for: a spouse, child, parent, parent-in-law, sibling, or grandchild.
The condition is that no other person could provide care.
How Many Days of Care Allowance in 2026? Limits
The limits in 2026 have not changed compared to last year and are as follows: 14 days for caring for one family member; 30 days for caring for more than one family member; 42 days for a single parent caring for a child; 60 days for caring for a seriously ill child.
The limit is common for all such persons in a given calendar year.
Who Pays for the Care Allowance in 2026 – ZUS or the Employer?
Unlike regular L4, ZUS pays the care allowance from the first day. The employer does not finance any part of this benefit – their role is only to forward documents. For the employee, this means one thing: the money goes directly to the account from ZUS.
Who Will Benefit Most from the 2026 Care Allowance Changes?
The increase will be most felt by: those with minimum wages; those who recently received a salary increase; those starting to use the benefit in mid-2026.
Those who will not see a significant change: those using the benefit at the beginning of 2026; those with higher salaries who are less affected by minimum wage changes.
Care Allowance 2026: Employment Contract vs. Service Agreement – Key Differences
For employment contracts, health insurance is mandatory, so the right to a care allowance is automatic. For service agreements, everything depends on whether health insurance was paid and on what basis. Therefore, in 2026, one contractor will receive several dozen złoty per day, while another – several hundred.
