Quite unexpected on the day 31 January 2022 is published Regulation of the Council of Ministers on determining a longer period for the collection of welfare benefit to prevent COVID-19 (Journal of Laws, item 230, hereinafter referred to as the Regulation). How to read the information on the website gov.pl, The decision is dictated by the introduction of remote work in schools.
The Regulation entered into force 1 February. Under section 1 It reads that:
Additional care allowance in question under Article 4(1-1d) Act dated 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting emergency situations shall be available in the cases referred to in those provisions, but not longer than the date 27 February 2022
Thus, this means that an additional allowance is only due during the period from 1 February 2022 to 27 February 2022
It is worth recalling the provisions referred to in the Regulation. Both it is referred to who and under what conditions may receive an additional allowance. According to Article 4(1) Act dated 2 March 2020 specific prevention, prevention and eradication solutions COVID-19, other infectious diseases and the resulting crisis situations (i.e. Journal of Laws of 2021, item 2095, hereinafter referred to as the Covid Act).
In the event of the closure of a nursery, a nursery club, a kindergarten, a school or other facility to which the child attends, or the inability of a nanny or a day-career to provide care COVID-19 insured person exempt from work and the officer in question Under section 4[1], exempt from service due to the need for personal care of a child having a significant or moderate disability to be completed 18 years or a child with a disability or special education decision shall be entitled to an additional care allowance until 28 June 2020[2]
On the other hand, Article 4(1a-1d) The covid bill shall provide that:
1a. In case of school closure, revalidation centre, support centre, occupational therapy workshop or other similar day stay facility due to COVID-19, attended by an adult disabled person, an insured person exempt from work and an officer in question Under section 4, who is exempt from the service, because of the need to provide personal care for an adult disabled person, is entitled to an additional care allowance until the day 28 June 2020
1b.
Additional care allowance referred to Under section 1 and 1a, are entitled to the insured person exempt from work and the officer concerned Under section 4, exempt from service due to the need for personal care of a child having a significant or moderate disability to be completed 18 years either a child with a disability decision or a decision on the need for special education, or an adult disabled person also in the event of the opening of the facilities referred to in those provisions, during the duration of the COVID-19 up to day 28 June 2020 This period shall take into account the period in question.
Under section 1.
1c. In the event of the closure of a nursery, a nursery club, a kindergarten, a school or other facility to which the child attends, or the inability of a nanny or a day-career to provide care COVID-19, insured person exempt from work and the officer in question Under section 4, exempt from the service due to the need for personal care of the child in question under Article 32(1)(1) Act dated 25 June 1999 on social security cash benefits for sickness and maternity (Journal of Laws of 2021, items 1133, 1621, 1834), additional care allowance is due until the day 28 June 2020
1d. Additional care allowance in question Under section 1c, are entitled to the insured person exempt from work and the officer concerned Under section 4, exempt from service due to the need for personal care of the child in question under Article 32(1)(1) Act dated 25 June 1999 on social security cash benefits in the event of sickness and maternity, including in the event of the opening of establishments referred to in those provisions, during the duration of the COVID-19 up to day 28 June 2020
To receive additional care allowance, please submit a statement from the Social Insurance Institution at the following address:
https://www.zus.pl/wzory-formularzy/zasilki/zasilek-opiekunczy/-/publisher/details/1/oswiadczenie-zdo/3068953
[1] Article 4(4) Covid Act:
Allowances in question Under section 1-1d, providing additional salaries for the officers concerned under Article 3(2), shall be granted in accordance with and on the terms laid down in Act dated 6 April 1990 About the Police (Journal of Laws of 2021, item 1882), Act dated 12 October 1990 o Border Guard (Journal of Laws of 2021, items 1486, 1728, 1898), Act dated 24 August 1991 about the State Fire Department (Journal of Laws of 2020, items 1123, 1610, 2112; of 2021, items 464, 1728), Act dated 24 May 2002 on the Internal Security Agency and the Intelligence Agency (Journal of Laws of 2020, items 27, 2320), Act dated 9 June 2006 on the service of Military Counterintelligence Service officers and Military Intelligence Service (Journal of Laws of 2021, item 1362), Act dated 9 June 2006 on the Central Anti-corruption Bureau (Journal of Laws of 2021, item 1671), Act dated 9 April 2010 about Prison Service (Journal of Laws of 2021, items 1064, 1728), Act dated 8 December 2017 on State Protection Service (Journal of Laws of 2021, items 575, 1728), Act dated 16 November 2016 about the National Tax Administration (Journal of Laws of 2021, item 422, as amended) and Act dated 26 January 2018 about the Marshal's Guard (Journal of Laws of 2019, item 1940; of 2021, item 1728) the periods of collection of these allowances are not included in the periods referred to respectively under Article 121b(3), Article 125b(3), Article 105b(3), Article 136b(3), Article 96b(3), Article 102b(3), Article 60c(3), Article 194(3) Articles 233(2) and 87(3) These laws.
[2] We're talking about 28 June 2020, when these provisions have been introduced.
Michał Zdanowski
Tax consultant in Russell Bedford Poland. Graduate of the Faculty of Law and Administration of the University of Warsaw, Graduate of the Postgraduate Tax and Tax Law Studies of the University of Warsaw, Graduate of the Postgraduate Accounting and Finance Studies of the Warsaw School of Economics. During his studies, he gained experience in law and tax law firms. Since September 2013 is associated with the law firm Russell Bedford Poland. It specialises in documenting transactions between related parties.