Abstract
Aim: The aim of the article was to assess the impact of the COVID-19 pandemic on the employment rate of parents receiving a child benefit from the Family 500+ program. Methods: The study used a set of scientific methods, including generalization, theoretical and methodological analysis and synthesis. The real value of the childcare benefit was calculated. Results: The introduction of the “Family 500+” program resulted in an increase in spending on family policy. These transfers contributed to the improvement of the financial situation of the families. Therefore, the role of the child benefit in reducing poverty among families with children is decreasing, which can be seen especially during the COVID-19 pandemic. At the beginning of the pandemic, the total employment rate of parents fell. Households with one child were particularly affected by the COVID-19 pandemic. Conclusions: Based on the obtained results, recommendations were presented for the social policy.
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