Maternity and parental rights represent an important segment of the social security system, designed to protect parents and, above all, to ensure optimal conditions for a child’s development during the most sensitive period of life. Their use is regulated by the Maternity and Parental Benefits Act, which clearly defines the conditions, scope of rights, and restrictions related to the simultaneous performance of other activities.

Below, we provide an overview of the key provisions and the most common dilemmas encountered in practice, particularly in the context of the possibility of performing additional work during the use of these rights.

The basic rule: the purpose of the right takes precedence

The system of maternity and parental benefits is based on the principle that the primary purpose of these rights is dedication to childcare. This includes the child’s physical well-being, emotional development, and overall psychosocial and cognitive environment.

For this reason, the legal framework clearly restricts the possibility of performing any work that could call into question this purpose or distract the beneficiary from essential parental care.

When are “other jobs” allowed?

During the use of certain maternity and parental rights, the beneficiary may perform so-called other jobs, but only under strictly defined conditions.

These are jobs for which:

• No insured status under compulsory health insurance has been established. 
• There is no obligation to enter into an employment relationship, 
• and which in no way jeopardize the purpose for which the right was granted. 

In other words, only those activities are allowed that do not fall within the scope of a standard employment relationship nor have the characteristics of continuous professional engagement.

When is performing work not allowed?

The law specifically emphasizes periods in which any professional activity is excluded. Thus, during the use of:

• maternity leave 
• maternity absence from work 
• and maternity care for a newborn child 

No form of work or business activity may be performed.

During this period, neither work based on contracts nor any other arrangements that could indicate professional engagement are permitted.

Parental benefit and the possibility of work, with clear limitations

Unlike the previously mentioned rights, parental leave, in its later phase, allows a more flexible model of use, including work on a half-time basis.

However, even in this case, an important restriction remains in force – it is not allowed to simultaneously perform additional jobs that would go beyond the scope of agreed employment or that could jeopardize the purpose of the right.

What is considered improper use of rights?

In practice, situations are particularly problematic where the beneficiary, during the period of use of the mentioned rights, simultaneously:

• performs work under an employment relationship, 
• has an insured status, 
• or participates in other professional activities that have the characteristics of work. 

In such cases, the law provides for serious consequences, including the loss of entitlement to financial benefits for the period during which such activities were performed.

Key principle: work must not undermine the purpose of the right

Regardless of the type of activity, the basic rule remains the same – any engagement during the use of maternity and parental rights must be in accordance with their purpose.

This means that the activities must not:

• have the characteristics of regular professional work, 
• create an obligation for insurance coverage, 
• or reduce the ability to provide quality childcare. 

Conclusion

The regulations governing maternity and parental rights are clearly set out in order to ensure a balance between the protection of parents and the protection of the child’s interests. Although there is some room for additional activities, it is very narrowly defined and strictly limited.

Due to the complexity and potential consequences of misinterpreting the regulations, it is recommended to seek timely advice from experts in accounting, tax, and employment law.

If you have any questions or need help in the areas of accounting, tax or labor law, please feel free to contact us – we will be happy to help you find the best solution for your business.