According to an analysis by Bankier.pl, parents of only children will receive over 206.6 thousand PLN for the 800 plus program. This benefit also includes indirectly provided support, such as daycare benefits, and the option to reduce income tax payable (child tax relief in PIT) available to working parents. The benefit is granted for each child in the family regardless of the household income.
Under the program, 300 PLN is provided for the purchase of a school trousseau for the child. The 300 plus benefit is intended for parents of school-age children up to 20 years old. The money for childcare is not paid directly to parents.
The funds from the benefit are transferred directly to the account of the entity running the daycare center, children’s club, or employing a daily caregiver. Irrespective of the household income, the money is paid for 35 months. The baby bonus is paid to families that meet income criteria, as is the “kosiniakowe,” which also amounts to 1000 PLN.
This benefit applies to individuals employed on so-called “junk contracts,” the unemployed, students, farmers, and individuals who do not take maternity or parental leave. The first limitation on using the deduction is the income criterion related to the child’s earnings. If in a given year the child receives compensation higher than 19,061.28 PLN, then parents lose the opportunity to take advantage of the pro-family relief.
The second limitation relates to the amount of income earned by the parents. In this case, the limit applies only for only children. Child tax relief in 2023 is only available to those married couples whose tax income does not exceed a total of 112,000 PLN.
This means that the monthly income (after deducting ZUS contributions) qualifying for child tax relief cannot exceed 19,061.28 PLN.