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Can a parent, then, during a break in the institution's work take care of a child with the right to care allowance?

It all depends what is the reason for the break in the work of the facility.
If it is planned and parents know about it much earlier (often at the very beginning of the school year), they are not entitled to childcare allowance with whom they must stay at home.
Insured persons will receive this allowance if the break in the nursery or kindergarten's work is sudden, unplanned, and the parent finds out about it on time less than 7 days before the closing date.
Carer's allowance is payable to the insured who is exempt from work because of the need to personally take care of:
1) a child up to the age of 8 years in the case of:
a) unforeseen closure of the nursery, kindergarten or school that the child attends
Art. 32 section 1 point 1 letter a of the Act on cash benefits from social insurance in the event of sickness and maternity
Carer's allowance will be granted to insured persons who have deducted sickness insurance contributions (mandatory - from the employment contract; voluntary, e.g. in the case of self-employed persons).