Abstract
Contrary to the popular belief, the supplementary parental benefit called the “maternity pension” introduced by the Law of 31 January 2019 is not a retirement benefit in the literal sense, financed from the Social Insurance Fund. What is more, it is not a guaranteed benefit for those who raised four or more children, but a discretionary provision benefit financed from the state budget. Unfortunately, at first, a significant part of the society was impressed by the very idea of granting a “benefit” to people who instead of work brought up a large group of children, and did not go into the details of this program, which, as it turned out later, are crucial. This study aims to provide a detailed analysis of the provisions of the Law on supplementary parental benefit, so as to show in detail its true structure. In addition, it will also present the effects of the maternal law and indicate other solutions that could be introduced so that the assumption of honouring the effort put into the education of numerous offspring is fully implemented for all on equal terms.
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