Previously, the child leave benefit was linked to the minimum wage, it will now be linked to the parental benefit. Under the new rules, the amount of the child leave benefit will be 50% of the average of the 12 months’ income subject to social tax, calculated from three calendar months preceding the day of taking child leave (i.e., three months will be counted back from taking the leave, and the 12 months preceding that period will be taken into account for the calculation of the benefit).
For example, if a parent wants to take child leave in June 2022, their child leave benefit will be calculated on the basis of their income subject to social tax for the period 1 March 2021 to 28 February 2022. Should the parent have other employers or other personal income subject to social tax, then this will be taken into account when calculating the benefit. Also, if the parent should have been on leave for temporary incapacity for work during this period, for example, then this period will be deducted from the calculation period so that the benefit would not be reduced by this period.
In order to ensure that the child leave benefit is not reduced for employees whose income subject to social tax was below the minimum wage set by the Government of the Republic in the period for which the parental benefit is calculated, an additional limitation is set regarding the benefit. In particular, the benefit cannot be less than the amount of the parental benefit per calendar day calculated on the basis of the minimum wage.