Special licensing: nanny for children below 3 years of age
Work in the household sector is frequently not regulated in any appropriate manner. However, Poland has introduced advantageous solutions which support natural persons in hiring employees to help out in the household. Such regulations include laws on employing nannies as contained in the Act of 4 February 2011 on taking care of children below 3 years of age.
Any natural person who is 18 or older can become a nanny. The Act does not introduce any requirements with regard to the level of education or qualifications of potential nannies. However, every nanny is obligated to undergo mandatory sanitary and epidemiological tests. By undergoing such a test, the candidate receives a decision on there being no contraindications to perform specific works. The test should be conducted before beginning work.
An agreement with a nanny is called an activation agreement; it is concluded with the nanny by the child’s parents in writing for any given period of time. The agreement should specify, among other things:
- parties to the agreement,
- the subject-matter and purpose of the agreement,
- time and place of exercising caretaking services,
- number of children entrusted to the nanny’s care,
- obligations of the nanny,
- amount of remuneration and the manner and time of its payment,
- term for which the agreement is concluded,
- working conditions,
- the manner of amending and terminating the agreement.
Activation agreement template
If a nanny is employed on the basis of an activation agreement, the nanny’s social security premiums can be financed by the Social Insurance Institution (ZUS) out of State budget. ZUS will be paying the social insurance premiums (retirement, disability and accident insurance) and health insurance premiums only on the amount of remuneration not exceeding the minimum work wage threshold (PLN 1750 in 2015). If the nanny’s (gross) remuneration exceeds the minimum wage, the premium on the amount of difference will be paid by the child's parents under the terms stipulated in regulations on social insurance system pertaining to contracts of mandate.
In case of a contract of mandate concluded by a nanny, health insurance is voluntary. If the nanny wishes to take out such insurance out of his/her own accord, premiums with regard to such insurance will be paid by the child’s parents (ordering party) under the terms stipulated for contractors in regulations on social insurance system.
A nanny settles the personal income tax (PIT) on his/her own; as a rule, the settlement takes place by way of the annual tax return. Being natural persons, the parents are not required to withhold advance payments towards the personal income tax or provide the nanny with the PIT-11 form.
A contract with a nanny may be prolonged by another year if the child is not admitted to kindergarten. If the parents continue to cooperate with the nanny after said period, the whole amount of ZUS premiums will be paid by the parents themselves under the terms applicable to contracts of mandate.