Non – working days – childcare

In the practice of our PRWT accounting office, we often encounter staffing problems regarding, among others, employees’ rights related to parenthood.

There is no doubt that pursuant to Art. 188 par. 1 of the polish Labor Code, an employee bringing up at least one child under the age of 14 is entitled to an exemption from work for 16 hours or 2 days during a calendar year, with the right to remuneration.

What does this mean in practice?

The provision of art. 188 of the polish Labor Code is addressed to employees who are raising at least one child.
Importantly, this provision applies not only to the child’s biological parents, but also to employees who raise the child without formal ties (care, adoption). The number of children brought up by the employee is irrelevant for the employee to benefit from the above-mentioned provision (the employee must raise at least one child under the age of 14, but the greater number of children does not double the exemption). The employee’s leave for care is 2 (working) days or it can be used on an hourly basis (then the employee can use 16 hours off).

However, according to Art. 189 1 of the polish Labor Code, if both parents or guardians of the child are employed, from the rights specified, among others in art. 188 polish Labor Code may use only one of them. In practice, this means that the decision of one employee as to how to use the dismissal binds the other entitled employee. However, there are no obstacles to the entitled persons share their right.

An example from the practice of HR and payroll services of our PRWT accounting office:

The spouses work in the same company. The spouses have a joint child of 5 years old. In addition, the wife has a child from a previous marriage at the age of 12. In such a situation, is it possible to assume that the husband will declare his will to use the exemption for a joint child, and the wife will declare the will to use the exemption for a child from a previous marriage? No, such a solution is not compliant with the provision under analysis. If a marriage is raising both a joint child and a child from the wife’s previous marriage, both are entitled to one leave of 2 days or 16 hours to look after the child. The above does not exclude the solution whereby employees share the dismissal or use it in full by one of them.

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