The article is devoted to the analysis of the preliminary results of the “Family 500+” cash benefit introduced in Poland in the second quarter of 2016. The results are considered on a theoretical and comparative basis from the point of view of the politically declared objectives of the cash benefit, especially the radical reduction of child poverty and the improvement of fertility. The analysis is based on the BBGD unit data (2015 and 2016), EU-SILC data, including 2016, and data from the OECD database (Family Database). Preliminary results show that the 500+ benefit succeeded in reducing income poverty in many families, improving the structure of consumption for the needs of the whole family, but, at the same time, increased the tendency of mothers to leave the labour market, which is a phenomenon that had already started in Poland before the implementation of the 500+ benefit.
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