Nanny — ZUS contribution subsidy
ZUS pays the pension, disability, accident and health contributions of a nanny hired under an activating contract, provided the nanny's pay does not exceed 50% of the minimum wage. For the parent this saves several hundred złoty a month compared with legally employing a nanny „on your own”.
Check if you qualify →Who qualifies for the nanny subsidy?
- Parents (both) in paid work — employment contract, civil-law contract or self-employment
- Child aged 20 weeks to the end of the 3rd year (or 4th in justified cases)
- Child does not use a day nursery, toddler club or day-carer
- The nanny is not a direct-line relative (cannot be a grandparent or the parent's sibling)
- No family-income criterion
The subsidy is NOT a cash transfer — ZUS pays the contributions directly to the nanny's account. The parent saves by not having to pay them out of pocket.
How to use the subsidy?
Step 1: activating contract
Conclude a written activating contract with the nanny (template on the ZUS website). Specifies: parties, scope of care, hours, pay. If pay ≤ 50% min. wage — ZUS pays contributions. If higher — you top up the difference yourself.
Step 2: register the nanny with ZUS
You register the nanny for insurance as contribution payer within 7 days of concluding the contract. Forms: ZUS ZFA, ZUS ZUA. The nanny also receives voluntary sickness insurance.
Step 3: monthly declarations
Each month you file a settlement declaration (ZUS DRA) — a formality confirming the nanny's pay. Based on it, ZUS calculates contributions and pays them from state-budget funds.
Step 4: contract termination
The contract can be terminated at any time (short notice — 14 days or less if mutually agreed). After termination you deregister the nanny from ZUS (ZUS ZWUA).
Frequently asked questions
- How much does this actually save?
- Base of 50% min. wage in 2026 = PLN 2,403. Employer-side contributions on this amount (~20%) = ~PLN 490/month. That much you do not have to pay out of pocket. If the nanny's pay exceeds 50% min. wage — you top up the difference yourself.
- Does the nanny have to file a PIT return?
- Yes — the nanny reports income from the activating contract in the annual PIT. For low pay (up to the PLN 30,000 tax-free threshold), tax is PLN 0. The parent is not a PIT advance-payment payer (unlike an employer with an employment contract).
- Can it be combined with Active Parent?
- No — the „Active parent” benefit (PLN 1,500/month) and the nanny contribution subsidy are alternatives. You choose: either receive Active Parent for care costs (including nanny), or use the ZUS contribution subsidy. For most families Active Parent is more advantageous.
- What if the nanny works for several families?
- Each family concludes a separate activating contract. ZUS pays contributions from a base no greater than 50% min. wage — if the nanny's total income exceeds that, only the first 50% is subsidised, the rest on general rules.
- Is the activating contract beneficial for the nanny?
- Yes — the nanny receives full social insurance (pension, disability, accident, health) without being charged contributions by the parent, and the work period counts toward retirement age. Voluntary sickness insurance requires an additional contribution.
Returning to work after maternity leave?
Check in the calculator what works better for you — nanny subsidy, Active Parent at work, or a day-nursery top-up.
Open the calculator →