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In this paper we make an attempt to develop a theoretical framework for the analysis of welfare arrangements under state socialism. We argue that it is worthwhile to utilize already existing theoretical frameworks that were developed for the analysis of capitalist “Western” democracies. They need, at the same time, important modifications. Basic theories we utilized include Marshall’s citizenship theory and Esping-Andersen’s analysis of de-commodifying effects of social policy. Maternalism and familialism are the two gendered concepts we find especially useful for the gendered analysis of welfare under state socialism. Poland and Hungary with their very different historical paths of welfare serve as case studies for the analysis.