The Act on Maternity and Parental Benefits regulates a wide range of benefits and various rights exercised by parents and adoptive parents for maternity protection, care of new-born children and reconciliation of family and business life. Following the harmonization of the Act with the Directive on work-life balance for parents and carers, it is necessary to conduct an ex-ante and ex-post assessment of the effects of the legislative amendments.
The research has two goals. The first goal is to make a detailed analysis of maternity and parental benefits based on available data in the period from 2016 to 2021, which was marked by significant changes in the amounts of benefits, especially related to the benefit during parental leave. The second goal is to assess the effects of the planned legal changes in August 2022 on the number of users and budget expenditures.