COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Initiative to partially revise Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems and its implementing Regulation (EC) No 987/2009 Accompanying the document Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EC) No 883/2004 on the coordination of social security systems and regulation (EC) No 987/2009 laying down the procedure for implementing Regulation (EC) No 883/2004 (text with relevance for the EEA and Switzerland) - Hoofdinhoud

Council of the European Union

Brussels, 16 December 2016 (OR. en)

15642/16

Interinstitutional File: ADD 7

2016/0397 (COD) i

SOC 812 EMPL 549 CODEC 1910

COVER NOTE

From: Secretary-General of the European Commission, signed by Mr Jordi AYET PUIGARNAU, Director

date of receipt: 15 December 2016

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union

No. Cion doc.: SWD(2016) 460 final PART 6/6

Subject: COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Initiative to partially revise Regulation (EC) No 883/2004 i of the European Parliament and of the Council on the coordination of social security

systems and its implementing Regulation (EC) No 987/2009 i Accompanying the document Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EC) No 883/2004 i on the coordination of social security systems and regulation (EC) No 987/2009 i laying down the procedure for implementing Regulation (EC) No 883/2004 i (text with relevance for the EEA and Switzerland)

Delegations will find attached document SWD(2016) 460 final PART 6/6.

Encl.: SWD(2016) 460 final PART 6/6

EUROPEAN COMMISSION

Strasbourg, 13.12.2016 SWD(2016) 460 final

PART 6/6

COMMISSION STAFF WORKING DOCUMENT

IMPACT ASSESSMENT

Initiative to partially revise Regulation (EC) No 883/2004 i of the European Parliament and of the Council on the coordination of social security systems and its implementing

Regulation (EC) No 987/2009 i

Accompanying the document

Proposal for a Regulation of the European Parliament and of the Council

amending Regulation (EC) No 883/2004 i on the coordination of social security systems and regulation (EC) No 987/2009 i laying down the procedure for implementing

Regulation (EC) No 883/2004 i

(text with relevance for the EEA and Switzerland)

{COM(2016) 815 final i} {SWD(2016) 461 final}

Table of Contents

A NNEX XXI - MAPPING OF NATIONAL SOCIAL SECURITY SYSTEMS ................................. 4

ANNEX XXII - OVERVIEW OF CURRENT EU LEGAL FRAMEWORK .............................. 174

ANNEX XXIII - GLOSSARY OF TERMS .................................................................................. 192

ANNEX XXIV: ANALYSIS ON ECONOMICALLY INACTIVE PERSONS ........................... 197

ANNEX XXV: FRESSCO ANALYSIS CHILD RAISING ALLOWANCES.............................. 202

ANNEX XXVI - HIVA UPDATE OF 2013 ANALYSIS: LONG-TERM CARE AND

UNEMPLOYMENT BENEFITS ..................................................................................................... 353

A NNEX XXI M APPING OF NATIONAL SYSTEMS OF LONG - TERM CARE BENEFITS , FAMILY BENEFIS , UNEMPLOYMENT BENEFITS AND SPECIAL NON - CONTRIBUTORY CASH BENEFITS

A NNEX XXI M APPING OF NATIONAL SYSTEMS OF LONG - TERM CARE BENEFITS , FAMILY

BENEFITS , UNEMPLOYMENT BENEFITS AND SPECIAL NON - CONTRIBUTORY

CASH BENEFITS 1

• 1. 

  Long-term care benefits

AUSTRIA

Applicable statutory basis

Cash benefits:

Federal Long-term Care Benefit Act (Bundespflegegeldgesetz, BPGG), Official Journal

(BGBI.) No. 110/1993, and 9 similarly phrased Long-term Care Benefit Acts of the Länder.

Benefits in kind:

Numerous applicable statutory bases, e.g. the Agreement between the Federal Government and the Länder on joint measures for persons in need of care. Social Assistance Acts and Disability Acts of the Länder.

Benefits in kind

• 1. 

  Home care

Mobile and outpatient care, such as:

• visiting service,

• Social homecare (home-helpers),

• 24-hour-care,

• meals on wheels,

• family support,

• personal assistance,

• medical home care,

• 2. 

  Semi-residential care

• semi-stationary care in care facilities, e.g. in day centres or residential care facilities

• day centres for people with disabilities

• 3. 

  Residential care

• residential care facilities, e.g. nursing homes • comprehensive care in residential communities • short-term care

• residential care facilities for people with disabilities

• 4. 

  Other benefits

A consulting and information service for persons in need of care and their relatives, such as:

• long-term care phone service

1 trESS Analytical Study 2012, Legal impact assessment for the revision of Regulation 883/2004 i with regard to the coordination of longterm

care benefits, to be consulted at: http://www.tressnetwork.org/tress2012/EUROPEAN%20RESOURCES/EUROPEANREPORT/trESS_Analytical%20Study%202012.pdf.

• legal counsel for disabled persons • case- and care Management • support groups / self-help groups

Cash benefits

• * 

  Pflegegeld: under the Bundespflegegeldgesetz (BPGG) or one of the Landespflegegeldgesetze of the nine provinces. The latter have been repealed as of the beginning of 2012 and all entitlements are determined now under the federal law.

Pflegegeld is a tax-financed benefit granted irrespective of the cause of need, the recipient’s income, assets or age. There are seven different levels of Pflegegeld depending on the intensity of the need of care and assistance.

Pflegegeld (per Month):

Level 1 € 154.20

Level 2 € 284.30

Level 3 € 442.90

Level 4 € 664.30

Level 5 € 902.30

Level 6 € 1 260.00

Level 7 € 1 655.80

In case of semi-residential long-term care (e.g. in a day centre), long-term care benefits are due.

In case of providing residential care in a care facility, a maximum of 80% of the long-term care benefit is transferred to the institution bearing the cost of residential care. The monthly spending money amounting to € 44.30 is left to the person in need of care.

The long-term care benefit (Pflegegeld) is paid directly to the person in need of care and can be spent by him or her for the financing of the long-term care at his or her sole discretion. In case of improper use of the long-term care benefit, it can be replaced by benefits in kind.

• * 

  Zuwendungen aus dem Unterstützungsfonds (§§ 21a, 21b BPGG; directives released by the Federal Minister of Labour, Social Affairs and Consumers’ Protection): Means-tested allowances can be granted by supporting funds (but without legal entitlement)

• a) 

  to persons giving care to close relatives who are entitled to Pflegegeld of at least level 3 (even level 1 will be sufficient if the recipient of the Pflegegeld is suffering dementia or is underage) as long as they have to take leave. The allowance shall enable them to make use of substitutional professional care during that rest period and amounts from € 1 200 up to € 2 200 (subject to the level of Pflegegeld) per year.

• b) 

  to the person in need of care him or herself or their relatives as long as they make use of 24-hours-assistance by professional caregivers: The allowance amounts to € 550 per month if the professional caregivers are self-employed and to € 1 100 per month for employed caregivers.

• * 

  erhöhte Familienbeihilfen für erheblich behinderte Kinder18

18 It is argued in the Austrian note that higher family benefits for considerably disabled children could fall under the definition of LTC benefits. However, they are coordinated as family benefits, which might be more beneficial for the entitled persons.

Combination of benefits

Cash benefits from the State and Länder as well as benefits in kind via public and private providers.

A combination of benefits is possible. If recipients of Pflegegeld make use of professional services at home or in a nursing home they (and sometimes even close relatives, at least their spouses) have to pay means-tested cost shares taking into account up to 80 per cent of the Pflegegeld.

These cost shares have to be considered as one of the main reasons that – as recent studies show – only one third of recipients of Pflegegeld make use of professional services.

Benefits for the Carer

• Zuwendungen aus dem Unterstützungsfonds (see above, Cash benefits)

• Pension insurance for caring family members: an option of a preferential voluntary insurance and preferential continuation of affiliation to the pension insurance from category 3. The federal government pays contributions for voluntary self-insurance or optional continued insurance in the field of pension insurance entirely and for an unlimited period of category 3 and above.

BELGIUM

Applicable statutory basis

No specific legislation at federal level. However, certain benefits are provided for in the legislation on sickness and invalidity insurance and on guaranteeing sufficient resources namely the:

• Health Care and Sickness Benefit Compulsory Insurance Act (Loi relative à l'assurance obligatoire soins de santé et indemnités / Wet betreffende de verplichte verzekering voor geneeskundige verzorging en uitkeringen), coordinated on 14 July 1994; and the

• Act of 27 February 1987 on disabled persons’ allowances (Loi relative aux allocations aux personnes handicapées / Wet betreffende de tegemoetkomingen aan gehandicapten), respectively.

At the level of the federated entities (Flemish Community): the Decree of the Flemish Parliament of 30 March 1999 on the organisation of care insurance (Decreet houdende de organisatie van de zorgverzekering), last amended in March 2011 to take account of the modernised EU social security Coordination Regulations; and Orders of the Flemish government of 28 September 2001.

Benefits in kind

• 1. 

  Home care

Sickness and invalidity insurance:

Nursing care at home for heavily dependent patients. The insurance covers part of the fixed costs of this care according to the state of physical dependence of the patient:

• dependency category A:

€15.94 with preferential scheme,

€12.13 without preferential scheme;

• dependency category B:

€30.93 with preferential scheme,

€28.05 without preferential scheme;

• dependency category C:

€42.40 with preferential scheme,

€38.37 without preferential scheme

• 2. 

  Semi-residential care

Sickness and invalidity insurance:

No benefits in kind in case of semi-residential care.

• 3. 

  Residential care

Sickness and invalidity insurance:

Rest and nursing homes, psychiatric nursing homes and rest homes for the elderly: a single lump sum determined by the institution.

• 4. 

  Other benefits

Sickness and invalidity insurance:

No other benefits.

Cash benefits

Sickness and invalidity insurance:

A single person or a cohabiting person without dependants who draws invalidity benefit (indemnité d'invalidité / invaliditeitsuitkering) receives a higher compensation rate (65% instead of 55% or 40%) if he or she is recognised as being in need of constant care.

Disabled persons who have dependants and who fulfil the conditions to be recognised as being in need of the assistance of a third party are entitled to a flat-rate allowance of € 12.99 per day.

Care insurance (Zorgverzekering/Assurance soins):

Insurance coverage for community-based care and home care: a fixed monthly amount of € 130. The same amount is granted if the person resides in an institution other than a service flat.

The benefit is paid to the user.

Integration allowance (allocation d'intégration / integratietegemoetkoming) and allowance for assistance to the elderly (allocation pour l'aide aux personnes âgées / tegemoetkoming voor hulp aan bejaarden):

Integration allowance:

Category I: € 1 082.50

Category II: € 3 688.76

Category III: € 5 894.18

Category IV: € 8 587.07

Category V: € 9 741.49

Allowance for assistance to the elderly:

Category I: € 925.06

Category II: € 3 531.18

Category III: € 4 293.35

Category IV: € 5 055.29

Category V: € 6 209.71

Sickness and invalidity insurance, care insurance (Zorgverzekering/Assurance soins), integration allowance (allocation d'intégration/integratietegemoetkoming) and allowance for assistance to the elderly (allocation pour l'aide aux personnes âgées/tegemoetkoming voor hulp aan bejaarden):

Discretionary use.

Benefits are paid on a flat-rate basis. The actual provision of care to the beneficiary need not be proven.

The supplementary allowance for children with disabilities under the age of 21. The amount of this allowance, which is a supplement to the child benefit, varies according to the degree of disability, taking into account the physical and mental consequences of the disability, the consequences for the participation of the child in daily life (mobility, learning capacity, personal hygiene) and the consequences for the family.

Some benefits of the Flemish and Walloon agencies for disabled persons (VAPH/AWIPH, respectively), notably the personal assistance budgets. These are (earmarked) budgets (i.e. no discretionary use) awarded to disabled persons in order to, among other things, ensure their independent living, in particular by allowing them to personal assistants (employed or not, respectively) for help in activities of daily living.

In the case of accidents at work and occupational diseases, a supplementary allowance can be awarded of a maximum of 12 times the average monthly guaranteed income, according to the degree of need, index-linked from the beginning of the period of compensation and terminated as of the 91st day of hospitalisation.

Mixed benefits

Sickness and invalidity insurance:

The possibility of mixed benefits in case of heavily dependent patients. See “Benefits in kind”, “1. Home care” and “Cash benefits”, “1. Amount”.

Care insurance (Zorgverzekering/Assurance soins), integration allowance (allocation d'intégration/integratietegemoetkoming) and allowance for assistance to the elderly (allocation pour l'aide aux personnes âgées/tegemoetkoming voor hulp aan bejaarden):

No mixed benefits.

No free choice between benefits in kind and cash benefits.

Benefits for the carer

No specific benefits for the carer.

BULGARIA

Applicable statutory basis

Long-term care in Bulgaria is not a separate social risk. The possible benefits in such cases are of various natures – social insurance, public assistance, etc. They are regulated in many statutory acts. The most important of these acts are:

• the Social Insurance Code,

• the Social Assistance Act,

• and the Regulation for the Implementation of the Social Assistance Act,

• the Integration of Persons with Disabilities Act,

• and the Regulation for the Implementation of the Integration of Persons with Disabilities,

• the Family Allowances for Children Act,

• the Wars Veterans Act,

• and the Regulation for the Implementation of the Wars Veterans Act,

• the Ordinance on the Medical Expertise of the Working Capacity,

• the Tariff of the Fees for Social Services Financed by the State Budget.

Benefits in kind

Depending on the content of these benefits they may be divided as follows:

• 1. 

  Home care.

People receive the necessary care in their home. The forms of such benefits are:

• The delivery of food, cooking and help with eating,

• Shopping and the delivery of necessary household goods,

• Maintaining personal and home hygiene,

• Support in taking medicines, accompanying during doctor visits, etc,

• Support in the supply of technical facilities in case of invalidity or severe disease,

• Administrative and everyday necessities services (payment of electricity, phone and other utilities, filling in administrative forms, etc),

• Assistance in communication and social contacts.

• 2. 

  Semi-residential care

In these cases people live in their homes, but receive some care in specialised establishments. The main forms of such care are:

• Day care centre – provides a complete package of services to the persons during the day, including the provision of meals as well as the provision of the daily health, educational and rehabilitation services plus the organisation of free time and personal contacts.

• Centre for social rehabilitation and integration – performs rehabilitation, legal consultations, educational and professional training and guidance elaboration and performance of individual programmes for social inclusion.

• 3. 

  Residential care

People receive the necessary care out of their homes, in specialised establishments. The types of these establishments are:

• Centre for family-type accommodation. A complete package of social services delivered in an environment similar to the family environment for a limited number of persons are provided in such centre.

• Home for medical and social care. A complete package of services for children up to 3 years of age is provided here.

• Home for children with physical disabilities – provides a complete package of services for children between 3 and 18 years of age.

• Home for children with mental backwardness – a complete package of services for children between 3 and 18 years of age is the characteristic of this home.

• Home for adults with mental backwardness – the same as the previous, but for people over 18 years of age.

• Home for adults with mental disorders. A complete package of services for people over 18 years of age depending on their situation.

• Home for adults with physical disabilities – the same as the previous.

• Home for adults with sensor disorders – the same as the previous.

• Home for adults with dementia -- the same as the previous.

• Home for elderly people. People having reached the statutory retirement age, including those with disabilities receive a complete package of social services for people in such homes.

• 4. 

  Other benefits

Here, we may point out the targeted assistance the purchase and repair of technical supportive devices, facilities and medical appliances for compensation of the disability. The assistance is provided in the form of reimbursement of actual expenditures made by persons with disabilities for the purchase and repair of the devices, facilities and appliances.

Cash benefits

These are provided by various sources. Such benefits are:

• Family benefits for children with permanent disabilities. These are paid by the state budget and are: - The monthly benefit for raising a child with permanent disabilities. It is paid until the child reaches the age of 2 years regardless of family income.

• - 

  The monthly benefit for a child with a permanent disability until the completion of secondary education.

• - 

  The monthly supplement for children up to 18 years of age with a permanent disability.

• Benefits for social integration of persons with permanent disabilities. The state budget pays these benefits. These are: o Monthly allowances.

Targeted allowances depending on the particular needs of the person.

• Supplement to the pension of pensioners with reduced working capacity over 90% who need permanent assistance of a carer. This is paid by the state social insurance.

The Bulgarian note it is argued that this benefit (top-up for a personal assistant to persons with a 90% disability in need of assistance in their day to day life) is essentially the only LTC cash benefit. Some benefits have been removed from the list (Invalidity pensions, Cash allowance when the insured person does not meet the requirements for invalidity pension and Santorium and resort treatment compensation).

Combination of benefits

No mixed benefits.

Free choice between cash and/or benefits in kind not possible.

Benefits for the carer

Persons (parents, spouses, individuals) employed under the National Programme “Assistants for People with Disabilities” and the National Programme “Social Services in Family Environment” receive a monthly remuneration the amount of which is equal to the statutory monthly minimum wage.

CYPRUS

Applicable statutory basis20

Social Welfare Services (Υπηρεσίες Κοινωνικής Ευημερίας):

20 Additional sources of information:

• - 

  Feedback provided by Social Welfare Services, Ministry of Labour and Social Insurance,

Cyprus, on June 2011

• - 

  Official Website of Social Welfare Services, Ministry of Labour and Social Insurance

(http://www.mlsi.gov.cy/sws, as at 17.6.2011)

• - 

  Other sources, including relevant developments on Cyprus at ec.europa.eu/social/ajax/BlobServlet?docld=2602&langld=el, as at 17.6.2011

• - 

  A private database providing updates on legislation and case law in Cyprus (www.leginet.com)

• - 

  National Report on the Strategies on Social Protection and Social Inclusion, 2008-2010,

Nicosia, October 2008, Ministry of Labour and Social Insurance - European Union (in Greek)

• - 

  The Academic Network of European Disability experts (ANED)- VT/2007/005, ANED country report on the implementation of policies supporting independent living for disabled people, Cyprus/S. Symeonidou (2009).

• - 

  ASISP (Analytical Support on the Socio-Economic Impact of Social Protection Reforms),

Annual National Report 2010, Pensions, Health and Long-term Care, Cyprus, May 2010, by

• M. 

  Petmesidou, European Commission and GVG.

• - 

  MISSOC tables.

The Public Assistance and Services Act of 2006 (Ο περί Δημοσίων Βοηθημάτων και

Υπηρεσιών Νόμος του 2006, Ν. 95(Ι)/2006)

The Public Assistance and Services Regulations (Οι περί Δημοσίων Βοηθημάτων και

Υπηρεσιών Κανονισμοί)

The Homes for the Elderly and Disabled Persons Act of 1991, as amended (Ο περί Στεγών για

Ηλικιωμένους και Ανάπηρους Νόμος του 1991, Ν. 222/1991). Last amendment: Act

65(I)/2011

Adult Centres Act of 1997 (Κέντρο Ενηλίκων Νόμος του 1997, Ν. 38(Ι)/1997). Last amendment: Act 64(I)/2011

Benefits in kind

• 1. 

  Home care

This includes services such as personal hygiene, house cleaning, washing of clothes, cooking, payment of bills, shopping, etc. It is provided to people entitled to a public assistance benefit or people who cannot meet their special needs with their income. This support provided to vulnerable groups of people aims to enable the latter to live at home. Social Welfare Services employ carers who visit people in need of care at their own premises and who provide services according to their needs. Carers can also be employed by Community Councils or may be self-employed. The salary of the last two categories is paid by the Public Assistance Fund.

• 2. 

  Semi-residential care

The day care service offers the elderly and the disabled persons the opportunity to live at home as long as possible. People who cannot care for themselves can spend their daytime at their local day centres where they are offered cooked meals and laundry facilities. Day care centres are operated by the Community Welfare Councils and are financed by the Scheme of State Funding.

• 3. 

  Residential care

Residential care is strictly provided for people when their individual needs cannot be met on a 24-hour basis by their family or other supportive services. The Social Welfare Services place people in need of Residential Care in governmental, community or privately owned Residential Homes.

It should be noted that “Houses in the community” are houses providing accommodation for up to five disabled persons. They function on the basis of The Homes for the Elderly and Disabled Persons Law of 1991. Foundations may run such “Houses in the community”.

“Shelters for the elder and people with disabilities” provide residential care. They are subject to the Homes for the Elderly and Disabled Persons Act of 1991.

• 4. 

  Other benefits

The Social Welfare Services subsidises the Pancyprian Volunteerism Coordinative Council which may, among others, offer training courses for non-governmental home carers.

Telecare services have been suspended as of September 2010.

• The National Action Plan for the Elderly 2005-2015, elaborated by the Ministry of Health, provides a programme on the development of geriatric services. The latter aim at the timely diagnosis and treatment of diseases which lead to the dependency of the elderly, the extension of their capacity to take care of themselves and the improvement of the quality of their life. We are not aware of the state of progress of this action plan.

• Specialised programmes in the framework of the Community Nursing Mental Health policy concerning the elderly with mental problems, the persons suffering from Alzheimer or other disorders, etc. Mental Health Community Centers notably direct their services towards individuals, including the elderly, with chronic mental health problems that require continuous support and mobilisation in their families and professional environment.

• The Scheme on Social Assistance on Improving Housing Conditions (Σχέδιο Παροχής Κοινωνικής Αρωγής για τη Βελτίωση των Συνθηκών Στέγασης), which provides a lump sum principally to the recipients of public assistance in view of improving their housing conditions.

• The Scheme on the Support of Families for Caring for the Elder and/or Disabled Members (Σχέδιο για την Ενίσχυση Οικογενειών για τη Φροντίδα Ηλικιωμένων ή/και Αναπήρων Μελών τους), which aims to enhance the families in view of keeping their elderly and/or disabled members at home via the adjustment of their housing conditions.

• The Scheme on the Funding of Local Authorities, in view of providing technical or financial assistance by the Social Welfare Services, under the form of a State subsidy, for the development of actions in local societies.

• Care Programmes for Drugs: programmes including prevention, timely intervention, treatment and social inclusion of persons that are addicted to drugs.

• Care Programmes at Prisons for condemned persons who are mentally ill and require longterm treatment and care. We are not aware of the state of progress of said programme.

Cash benefits

According to data provided by the national administration, cash benefits relating to home care amount to € 6 per hour or a maximum of € 240 per month; cash benefits relating to day care vary from € 85 to € 137 per month, depending on the services offered to the recipient concerned, and cash benefits relating to residential care vary from € 623 to € 744 per month.

With regard to home helpers, in the case of a person in need of 24-hour home care who is entitled to public assistance, it was reported by Social Welfare Services that from 1.7.2011, their salary amounts to € 326, plus social insurance contributions amounting to € 83.

• Care benefit: intended for paraplegics and quadriplegics who are in need of personal care due to wheelchair use and limited body functioning.

• Financial Assistance for Technical Equipment Benefit: addressed to disabled persons aiming to improve their quality of life by using technical means that contribute to their autonomy at the workplace and at home.

• Financial Assistance for Wheelchairs Benefit for People with Severe Mobility Impairment. The scheme aims at ensuring a financial aid in view of covering certain additional needs of persons with severe motor disabilities. The persons concerned cannot walk and permanently sit in the wheelchair.

• There is an allowance concerning the blind (ειδική χορηγία για τυφλούς) which is granted on an annual basis by the Service of Grants and Benefits of the Ministry of Finance under the conditions provided in Article 6 of the Law on Special Grants of 1996 (Ο περί Παροχής Ειδικών Χορηγιών Νόμος του 1996). The allowance should enable the beneficiaries to deal with the specificities concerning their disability (e.g. purchase of special devices, adaptation of their domicile in view of improving their conditions of living, etc).

• A child benefit is granted under the conditions provided in the Act on Child Benefits of 2002 (Ο περί Παροχής Επιδόματος Τέκνου Νόμος του 2002). Its personal scope of beneficiaries includes children aged under 18, unmarried dependants aged 18-25 doing their military service or aged 18-23 engaged in education, dependants aged 23-25 engaged in education for the same duration as their military service and children, regardless of their age, who are permanently deprived of their capacity for self-preservation.

Combination of benefits

Recipients of public assistance who are in need of short or long-term care may be provided services in kind and/or cash benefits for care.

Care services include day care, residential care and home care. Cash benefits include the monthly fees paid for residential/day care, the Home Helper’s salary and social insurance contributions, and pocket money for persons who live in public residential homes and Community Homes.

The claimant cooperates with a welfare officer to develop his or her personal care plan (e.g. type of care, frequency) based on individual needs for care services in kind and/or cash benefits.

The claimant has the choice to decide on the type of care (in cash and/or in kind) needed.

Benefits for the carer Social Welfare Services (Υπηρεσίες Κοινωνικής Ευημερίας):

The State may pay (fully or partly) a private home carer who may be a family member. It is possible to compensate a family member who provides long-term care (if a family member is required to stop working for that purpose, or if he or she is of low socio-economic standing), or a friend or a non-governmental organisation, offering home care services for the provision of long-term care to persons entitled to public assistance who are in need of care.

Moreover, the state may pay the salary and the social security contributions of a Home Helper in the case of a person in need of 24-hour home care who is entitled to public assistance.

In the case of informal caregivers a contract is signed between the Social Welfare Services, the person in need and the caregiver (if the amount allocated for care exceeds a certain amount).

CZECH REPUBLIC

Applicable statutory basis

• Act No. 108/2006 on social services (Zákon o sociálních službách).

• Act No. 20/1966 on Care for Public Health (Zákon o péči o zdraví lidu).

• Act No. 48/1997 on Public Health Insurance (Zákon o veřejném zdravotním pojištění).

• Act No. 160/1992 on Non-State Health Care Facilities (Zákon o nestátních zdravotnických zařízeních).

Benefits in kind

The benefits in kind are regulated especially by Act 108/2006 on social services. Among the social services, the home services, home social care services and personal assistance are regulated. There are also special health care facilities provided to people in need of LTC, regulated by Act 20/1966 and financed by the health insurance system. This service is, however, financed for a definite time only. When the situation of the patient does not improve, there are classical social services offered.

• 1. 

  Home care

Health care facilities:

Special outpatient facilities: home health care, home health care agencies (note that home care workers ensure only medical care), palliative care, and hospices.

Social services:

Home services (in clients’ home ensuring social assistance and support apart from specialised medical treatment):

• - 

  home social care services (domiciliary care provides assistance in the care of one's own person, organising meals and assistance in running a household to people with a limited ability in the area of personal and home care),

• - 

  personal assistance (intended for people whose capabilities are limited because of disabilities, age or illness for example in the areas of personal care, use of public places, household care, contact with family and broader society. The service is provided in the environment where the individual lives, works, etc. The personal assistance services include reading, interpreting and guiding services),

• - 

  emergency care,

• - 

  early intervention services (oriented towards entire families with a young child whose development is at risk because of a disability or illness. The service includes the use of educational, social and health care measures. The objective is to return or maintain the parents' competence to raise the child and create suitable conditions for the child's development. The services are provided in the household and specialised day care institutions, usually free of charge)

• - 

  social counselling (part of every kind of social service).

• 2. 

  Semi-residential care

In case the person only needs day care, especially when the health situation of the person allows it, there are day care centres available according to the Social Services Act.

Day and week care centres are intended for people whose capabilities are limited, particularly in the areas of personal care and household care and who cannot live at home on a daily basis without someone else's assistance. Providing temporary housing may be part of the service.

In the same vain, there are also some specific outpatient services, like day service centres, respite care services etc., again regulated by the Social Services Act.

Respite care is the assistance for families that take all year-long care of a disabled person or a senior. The provider supplies services to the individual at times when the family members are at work, on holiday, do common errands outside the home, etc. The care is provided in the household or in specialized residential institutions (day care or short-term stays of up to three months).

• 3. 

  Residential care

Health care facilities:

Aftercare health care facilities: establishment for the long-term ill, expert and rehabilitation treatment institutes, mental hospitals.

Social services:

Residential services are mainly provided under the social services act, which envisages establishing residential services facilities: weekly short-stay social welfare institutions, homes for the elderly and persons with disabilities and special purpose homes (for the mentally ill, for drug addicts, persons with Alzheimer’s dementia, etc.).

Stays in homes for the elderly and homes for the people with learning disabilities are intended for people whose capabilities are limited, particularly in the areas of personal care and household care and who cannot live at home in this situation. Providing housing in accommodation that is specifically designated for such a purpose and substitute homes for the users are a part of the service. The service is not restricted by time.

Protected and supported housing is intended for people whose capabilities are limited, particularly in the areas of personal care and household care and who want to live independently in the standard environment. Providing housing in an apartment that represents a home for the user, is managed by the provider and is part of a standard housing complex, is a part of the service.

Other social services and special purpose homes are intended for persons in specific situation, e.g. homelessness, drug addiction, poverty etc.

The residential care services are mainly run by the public local authorities – often established by the cities or municipalities – there are, however, also some NGOs, especially the church NGOs, which also establish residential care services for people in need of LTC.

• 4. 

  Other benefits

No other benefits are directly applicable.

Some additional social assistance benefits might be mentioned, if also rehabilitation and occupational and empowerment activities would be considered as LTC. The social assistance benefits are regulated by Act No. 100/1988 Coll. on social security and by order of the Ministry of Labour and Social Affairs No. 182/1991 Coll. on implementing the act on social security. Under this legislation, a benefit for compensation assistance tools – like a wheelchair, stocks etc. – can be claimed, as well as an allowance to buy a car for a handicapped person or to rebuild a house or a flat in order to make it barrier-less. However, these benefits do not fall under the coordination and, from the coordination’s point of view, are not considered as LTC benefits.21

21 This argument is underpinned by the Czech note stating that the reference to the additional social assistance benefits is no longer up-to-date, however, as these benefits do not come within the material scope of coordination rules, it is not necessary to amend the list.

Cash benefits

In case of LTC, the most important cash benefit seems to be the care allowance, as regulated in the Social Services Act. Care allowance is a benefit paid to individuals dependent on care to arrange for necessary care or services. The rate of the care allowance varies according to the age of the beneficiaries (aged under or over 18) and the degree of dependency (based on an assessment of self-care capabilities - ADL, IADL). There are four levels of amount of the care allowance according to the seriousness of health problem, disability and incapability of self-sufficiency etc. Users pay for care and have a choice to use care allowance for either professional or informal care.

Combination of benefits

Benefits in kind and cash benefits can be combined.

The person in need of care may not choose between benefits in kind and cash benefits, but has a choice to use a cash benefit (care allowance) for either professional or informal care.

Benefits for the carer

Carers are not entitled to specific benefits. They receive the care allowance from dependent persons. The State pays health and social insurance contributions for those registered as informal carers. Periods of caring are taken into account for the purposes of old-age pension calculation.

However, Respite care as assistance for families is provided (see point 2. Semi-residential care, above).

DENMARK

Applicable statutory basis

• Consolidated Act No 81 of 04/02/2011 on Social Service Benefits (om social service).

• Consolidated Act No. 103 of 11/02/2011 on Social Housing (om almene boliger).

• Consolidated Act No. 663 of 14/06/2011 on Housing Subsidies (om individual boligstøtte) • Consolidated Act No. 666 of 17/06/2010 on Housing for elderly and handicapped persons (om boliger for ældre og personer med handicap)

• Consolidated Act No. 743 of 27/06/2011 on Help with the purchase of equipment and consumables after the Consolidated Act on social services benefits (om hjælp til anskaffelse af hjælpemidler og forbrugsgoder efter serviceloven)

Benefits in kind

• 1. 

  Home care (consolidated Act on Social Service Benefits, Section 83)

Personal hygiene, domestic help and assistance to a person to maintain his or her capacities (rehabilitation).

In some cases, the accompanying person under 67 years (for persons who are severely disabled the accompanying service includes 15 hours monthly).

• 2. 

  Semi-residential care (consolidated Act on Social Service Benefits, Section 108)

The municipal council shall provide accommodation in facilities suitable for long-term accommodation for persons in need of extensive assistance for general day-to-day functions or care, attendance or treatment, where such needs cannot be addressed in any other way.

The municipal council can offer people who have need for it, a temporary stay in a care centre or nursing home.

After specific individual evaluation, relief can be granted to a family or a person taking care at home of a person with a reduced mental or physical functional capacity. This relief can take the form of care in a day centre or of an overnight stay in a nursing home.

• 3. 

  Residential care (Consolidated Act on Social Housing)

There are many different types of housing (mainly for elderly, but also for disabled persons): • Family home

• Close-care accommodation

• Private nursing home

• Private nursing home/private dwelling

The local authority decides whether a citizen requires assistance which cannot be given in the form of home care. If a citizen is offered residential accommodation, she or he can choose between different alternatives within the municipality or even in other municipalities.

• 4. 

  Other benefits

• the adaptation of the dwelling and provision of special equipment, consolidated Act on Social Service Benefits, Section 100.

• The replacement and relief of a person who is providing his or her partner or a close relative care at home, the consolidated Act on Social Service Benefits, Section 84. • Subsidies for the purchase of cars. Consolidated Act on Social Service Benefits, Section 114: • Subsidies for the purchase of cars shall be available for persons with permanently impaired physical or mental function substantially reducing their freedom of movement or substantially reducing their possibilities of finding or maintaining employment or completing an education without the use of a car.

• Technical aids. Consolidated Act on Social Service Benefits, Section 112 (1): The municipal council shall grant support for technical aids for persons with permanent impairment of physical or mental function, where the aid

(i) will remedy the permanent effects of the functional impairment significantly; (ii) will facilitate daily life in the home significantly; or (iii) is necessary to enable the person to carry out an occupation.

The municipal council may direct that a specific aid shall be supplied by particular contractors. In connection with the conclusion of supply contracts by the municipal council, representatives of the users shall be involved in the drafting of performance specifications. In some cases there are free choices, e.g. hearing aid.

• Housing subsidies: Consolidated Act on Housing Subsidies section 2a: Owners or members of private housing cooperatives who are severely physically disabled and whose dwelling is suitable for such purpose, shall upon application be eligible for housing benefits under this Act. The same shall apply for persons who are severely physically disabled, and who share a household with a tenant, an owner or a member of a private housing cooperative, and who live in a dwelling suitable for severely physically disabled persons.

• Food service (Madservice-ordning) The Consolidated Act No. 81 of 04/02/2011 on Social Service Benefits, Chapter 16, Section 83: The municipality must offer citizens in need food service. The citizen can receive the food service after a specific individual evaluation. The food service requires payment from the citizen.

Cash benefits

In Danish note it is argued that for coordination purposes benefits mentioned under “cash benefits” seem to be better placed under “benefits in kind” in accordance with the definition given in Art. 1 (va) of the Regulation 883/2004 i.

Subsidies in cash: • The Consolidated Act on Social Services, Section 95 (1): If the municipal council is unable to provide the necessary assistance for a person in need of assistance under sections 83-84, the municipal council may instead pay a subsidy towards any assistance engaged by such person.

• The Consolidated Act on Social Services, Section 96 (1): The municipal council shall offer citizen-controlled personal assistance. Citizen-controlled personal assistance shall be offered in the form of subsidies to cover the cost of employing care assistants and supervision and attendance of citizens with considerably and permanently impaired physical or mental function who require special support.

Necessary extra costs in relation to disability:

The Consolidated Act on Social Service Benefits, Section 100 (1): The municipal council shall pay any necessary extra costs relating to the personal day-to-day maintenance of persons between the age of 18 and the state pension age, cf section 1 a of the Act on Social Pensions, with permanent impairment of physical or mental function, and of persons with permanent impairment of physical or mental function who have deferred their claim for old-age pension pursuant to Section 15 a of the Act on Social Pensions. It shall be a condition that the extra costs are a result of the impaired function and are not recoverable under any other legislation or under other provisions of this Act.

Combination of benefits

No mixed benefits.

Benefits for the carer

The Consolidated Act on Social Service Benefits, Section 84: A person with a gainful activity who wishes to take care of a closely related person suffering from a significant disability can be employed by the municipality where the disabled person lives.

ESTONIA

Applicable statutory basis

The Social Welfare Act (Sotsiaalhoolekande seadus) of 1995.

Benefits in kind

• 1. 

  Home care

Home care is provided by local government, helping them to manage in their usual environment, excluding the care that requires physical contact.

Long-term supportive services are continuously provided for people living independently to enable them to use general public services.

Home services are, for example, cleaning and caring for the house, the procurement of food, pharmaceuticals, other necessities and firewood or other fuel, and information and assistance in administrative matters.

• 2. 

  Semi-residential care

Provided by local government, to support a person or his or her family to maintain capacity in institutions where the person spends the day. Day care is provided by day centres where social services, developmental and hobby activities are offered during the day. An elderly or disabled person can visit the day centre as often as he or she wishes (has need for).

Day care centres can offer services for people with dementia – family members/caregivers bring a person diagnosed with dementia to the day care centre and professionals take care of him or her.

The purpose of day centres is to maintain the welfare and activity of their clients; and to support them in staying at home for as long as possible.

• 3. 

  Residential care

Nursing homes, homes for the elderly and disabled.

• 4. 

  Other benefits

Technical appliances (including prostheses) financed by the State and community based mental health services for people with special mental needs, partially provided by the State and partially by the local government.

Activities aimed at improving the mobility of persons (various transportation subsidies/services) could also be considered. The reason is that the freedom of mobility plays the most important role in ensuring people's independence and awareness of social activity. It seems important to add that the organisation of LTC is predominantly done by local authorities. Local governments provide a flexible approach to a wider opportunity for LTC services with existing local needs and resources.

Cash benefits

No cash benefits. Estonia only has benefits in kind. It is believed that at the moment it is not the most appropriate time to create the cash benefit system. It is argued that long-term care, in particular, first needs a variety of services and assistance, and less direct forms of financial assistance.

Combination of benefits

No cash benefits.

Benefits for the carer

The Caregiver's Benefit (hooldajatoetus): provided by the local governments to caregivers who support persons with an assessed degree of disability in everyday activities (paying bills, organising transportation to a doctor or to a bank when needed) and who also provide care service at home (personal assistance in eating, clothing, washing; home assistance in cleaning, cooking, buying products). In some local governments this benefit is paid to the disabled person.

The conditions are regulated by the local governments and may therefore differ. The main condition is that the caregiver or the family member who provides the care has been appointed by the local government. The amount is different (€ 25.56 – 31.96), plus national insurance contributions. The benefit is applicable for the informal caregiver. 85 / 156

FINLAND

Applicable statutory basis

• The Disability Benefits Act (Laki vammaisetuuksista) of 11 May 2007.

• The Services and Assistance for the Disabled Act (Laki vammaisuuden perusteella järjestettävistä palveluista ja tukitoimista) of 3 April 1987.

• The Act on interpretation services for disabled persons (Laki vammaisten henkilöiden tulkkauspalveluista) of 19 February 2010.

• The Social Welfare Act (Sosiaalihuoltolaki) of 17 September 1982.

• The Act on Support for Informal Care (Omaishoidon tuki) of 2 December 2005.

• The Act on Special Care for Handicapped Persons (Laki kehitysvammaisten henkilöiden erityishuollosta) of 23 June 1977

• The Primary Health Care Act (Kansanterveyslaki) of 28 January 1972.

The Finnish legislation concerning disability benefits has been changed as of the 1st of January 2008. Disability benefits are gathered under one Act Concerning Disability Benefits (Laki vammaisetuuksista) (570/2007).

The child care allowance has been abolished and replaced by a benefit called the Disability allowance for persons under 16 years of age.

The Finnish Disability allowance which was mentioned in annex IIa of Regulation 1408/71 i is also abolished from Finnish legislation and replaced by a benefit called The Disability allowance for persons aged 16 years or over.

The Pensioners’ care allowance has been transferred from the Act concerning National Pension to the Act Concerning Disability Benefits (Laki vammaisetuuksista) (570/2007). There is also a fourth benefit covered by the same act, namely the Dietary Grant for persons with celiac disease.

It might be argued that only benefits provided under the Disability Benefits Act should be considered as LTC benefits for the purpose of the social security coordination. The other benefits (housing allowance for pensioners) and services mentioned might not be considered as LTC benefits, but as social services which seem to be outside the scope of the Regulations. All services mentioned are provided by the municipalities with a wide discretion on the need to provide these services in the municipality in question. The person in need of care does not have a right to a specific service, but it is the municipality that evaluates which type of services can and should be provided in the situation in question.

Benefits in kind

• 1. 

  Home care

Home services and services for the disabled (transport services, a personal assistant, house alteration).

Support for informal care (care allowance, statutory leave for the caregiver, support and counselling).

• 2. 

  Semi-residential care

Service housing for older people and people with disabilities who need outside support and assistance, which cannot be arranged in an ordinary dwelling. 86 / 156

• 3. 

  Residential care

Statutory institutional care services include the institutional services provided in homes for elderly, in the inpatient wards of municipal health centres and in specialised care units for people with mental disabilities. Long-term institutional care is given in various types of nursing homes and homes for disabled war veterans. NGOs and private firms also provide institutional care in old people’s homes and private hospitals.

• 4. 

  Other benefits

Technical equipment, when needed.

Cash benefits

Pensioners’ care allowance (Eläkkeensaajien hoitotuki): € 57.55 per month.

Increased rate: € 143.27 per month.

Special rate: € 302.96 per month.

Pensioners’ housing allowance (Eläkkeensaajien asumistuki)

Disability allowance for persons under 16 years of age and disability allowance for persons aged 16 years or over (Alle 16-vuotiaan ja 16 vuotta täyttäneen vammaistuki ):

Both benefits have three rates depending on the degree of strain: € 85.93, € 200.51 or € 388.80 per month.

The Disability Allowance for persons under 16 years of age is payable at three rates.

• Basic rate (€ 85.93 per month)

The disability allowance at the basic rate is payable for a child who on account of an illness, injury or handicap needs treatment and rehabilitation at least weekly, placing the family under additional strain for at least 6 months.

• Middle rate (€ 200.51 per month)

The disability allowance is paid at the middle rate if the treatment and rehabilitation of the child imposes a considerable daily strain for at least 6 months.

• Highest rate (€ 388.80 per month)

The disability allowance is paid at the highest rate if the treatment and rehabilitation of a child imposes an extreme, around-the-clock strain on the family for at least 6 months.

Disease-specific evaluation

The amount of disability allowance payable does not solely depend on the diagnosis but also on the strain that the illness or injury imposes on the family and the level of commitment it requires. Certain diseases are relatively uniform in terms of the amount of care and assistance they demand, the strain they impose and the level of commitment they require. These diseases and the special needs associated with them are defined in the administrative guidelines applied by Kela.

The effect of other benefits and income

Eligibility for the disability allowance does not depend on the income or assets of the child or family, nor is the award of the allowance prevented by other benefits or compensations. However, if the child is in receipt of a foreign benefit comparable to the disability allowance, this foreign benefit may be deducted from the Finnish allowance. Similarly, if the child is in receipt of a care allowance or a supplementary handicap benefit from a workers’ compensation or motor vehicle insurance plan, it is deducted from the disability allowance. The disability allowance for persons over 16 years of age is payable at three rates depending on the need of assistance, guidance and supervision as well as special expenses.

• Basic rate (€ 85.93 per month)

You can receive a disability allowance at the basic rate if you have an illness or injury that causes you significant hardship and continuous expenses. The expenses must be at least equal to the amount of the basic disability allowance per month.

• Middle rate (€ 200.51 per month)

You can be paid a disability allowance at an increased rate if the hardship is considerable and you need outside assistance or supervision at least weekly or you have expenses that are at least equal to the amount of the increased disability allowance per month.

• Highest rate (€ 388.80 per month)

The disability allowance at the highest rate can be awarded to persons with severe disabilities who need substantial outside assistance on a daily basis or who incur substantial expenses from their disability. The expenses have to be at least equal to the amount of the highest disability allowance per month. Persons who are blind, unable to move or prelingually deaf are always entitled to the highest rate of disability allowance.

The Care Allowance for Pensioners is payable at three rates depending on the need of assistance, guidance and supervision as well as on special expenses.

• Basic rate (€ 57.55 per month)

You may be eligible for the basic rate if your illness or injury results in at least a weekly need of assistance in personal activities of daily living or guidance or supervision with them. If your illness or injury causes special expenditure that is at least equal to the amount of the basic rate, you may be eligible for the allowance. Persons who are blind or unable to move are always eligible for the basic rate at least.

• Middle rate (€ 143.27 per month)

You may be eligible for the middle rate if your illness or injury results in a daily need of several personal activities (such as eating, getting dressed, washing) or if you need regular guidance and supervision. If your illness or injury causes special expenditure that is at least equal to the amount of the middle rate, you may be eligible for the allowance.

• Highest rate (€ 302.96 per month)

You may be eligible for the highest rate if your illness or injury results in an around the clock assistance and guidance by another person. If your illness or injury causes special expenditure that is equal to the amount of the highest rate, you may be eligible for the allowance.

• The Care Allowance for Pensioners is a tax-free benefit.

Special expenses

For disability benefits purposes, ’special expenses’ refers to necessary additional costs incurred on account of an illness or injury in respect of work, study or activities of daily living. Usually, only regular expenses lasting at least 6 months (and not one-time costs) are covered.

Are for example recognised as special expenses:

• the costs of medical care and medication

• additional transportation costs

• the costs of home health care and home help.

Are for example not recognised: normal expenditures for food or clothing, hobbies, purchases of equipment or car ownership costs.

The amount of the Dietary Grant is € 21.00 per month.

The use of the Pensioners’ Care Allowance (Eläkkeensaajien hoitotuki), the Pensioners’ Housing Allowance (Eläkkeensaajien asumistuki), and the Disability Allowance for persons under 16 years of age and the disability allowance for persons aged 16 years or over (Alle 16- vuotiaan ja 16 vuotta täyttäneen vammaistuki ) is at the discretion of the beneficiary.

Combination of benefits

Depending on the degree of disability and the need of care.

Both cash benefits and benefits in kind are provided through different schemes.

No free choice between cash benefits and benefits in kind. Municipalities can provide a service voucher (benefit in kind).

Benefits for the carer

Caregiver’s allowance: depends on the municipality, the minimum is € 336.41 per month. Those caregivers who have made an agreement with the municipality have the right to 3 free days per month.

FRANCE

Applicable statutory basis

The supplement for assistance of a third party (majoration pour aide d'une tierce personne): Articles L. 341-4, L. 355-1 and L. 434-2 of the Social Security Code (Code de la sécurité sociale).

The special education supplement for a disabled child (complément d'allocation d'éducation de l'enfant handicapé):

Article L. 541-1 of the Social Security Code (Code de la sécurité sociale).

The disability compensation allowance (prestation de compensation du handicap - PCH):

Article L. 245-1 of the Social Action and Family Code (Code de l'action sociale et de la famille).

The allowance for loss of autonomy (allocation personnalisée d'autonomie - APA):

Article L. 232-1 of the Social Action and Family Code (Code de l'action sociale et de la famille)

Benefits in kind

• 1. 

  Home care

The disability compensation allowance (prestation de compensation du handicap - PCH) and the allowance for loss of autonomy (allocation personnalisée d'autonomie - APA):

Assessment of the assistance required for staying at home. The amount of the benefit depends on the assistance plan used, less the participation of the beneficiary, calculated according to his or her means.

France chose to treat dependency and disability differently by creating two distinct types of benefit: the allowance for loss of autonomy (allocation personnalisée d’autonomie, APA) for older people and disability compensation allowance (prestation de compensation du handicap, PCH).These benefits are granted to older or disabled people living at home (APA and PCH) or in institutions (APA).

The APA and the PCH are compulsory benefits governed and granted outside the French legal framework for social insurance and without the involvement of a social-security body: they are managed by local authorities or departments (or conseils généraux) under socialassistance legislation. Social-assistance benefits and benefits granted under social-insurance schemes (social security, supplementary schemes) together make up the social-protection system in France.

The APA was created by Act No 2001-647 of 20 July 2001 on provision for the loss of independence of older people and the personal independence allowance. This law laid down the right to APA of any older person unable to cope with the consequences of a lack or loss of independence due to his or her physical or mental state. Any person aged over 60 may apply for APA; the amount to be granted depends primarily on the degree of dependence, with remaining costs to be met by the person concerned at a level commensurate with his or her resources. The four most severe levels of dependence (1 to 4) always confer a potential right to assistance. The maximum amounts granted under the assistance plans directly financing benefits range from € 552.03 for people registered as GIR 423 to € 1 288.09 for GIR 1 (the most severe level). These assistance plans are paid for by the local authority where the older person's income is less than € 725.23 per month.

23 GIR = Groupe iso-ressources [iso-resource group] 90 / 156

This benefit in kind directly finances a very wide range of services: expenditure linked to remuneration for a home help, temporary reception costs (with or without accommodation) in institutions, payments for services rendered by foster carers and the costs of transport, technical aids, adaptations to dwellings and any other expenditure enhancing the beneficiary's independence.

To cope with the rapid rise in the costs of this benefit and the corresponding costs for the departments, various reforms have been introduced with a view to financing the APA. One important provision of the Act of 30 June 2004 on solidarity for the independence of older and disabled people was to create the Solidarity Day, which takes the form of an extra, unpaid working day for employees and an "independence solidarity" contribution of 0.3% for employers, based largely on wages and salaries. The funds collected are managed by the National Solidarity Fund for Independence [Caisse nationale de solidarité pour l'autonomie – CNSA], a State-administered public enterprise.

The Act of 11 February 2005 on equal rights and opportunities, participation and citizenship for persons with disabilities provided for disability compensation allowance [prestation de compensation du handicap or PCH]. This benefit takes the form of personalised financial assistance to cover needs linked to the loss of independence of people having become disabled before age 60, provided that it is applied for by age 75 at the latest. These needs are recorded in a personalised plan drawn up by a multidisciplinary team from the Maison départementale des personnes handicapées (MDPH) (the department's disabled people's centre) on the basis of a life plan expressed by the person concerned.

This benefit in kind covers the costs linked to a need for human or technical assistance, adaptations to the disabled person's dwelling or vehicle, any additional transport costs or specific or exceptional expenditure, such as the costs of acquiring or maintaining products associated with the disability or assistance animals.

Although the departments manage both the APA and the PCH, these benefits are not financed entirely from the local authorities' own tax resources. The national solidarity fund contributes in the form of assistance paid to the departments by the CNSA. This assistance is supplied by the independence solidarity contribution (CSA), supplemented for the APA by part of the general welfare contribution (contribution sociale généralisée - CSG). The CSA and CSG are taxes under French law, not social-security contributions. The CNSA contributes 29% of APA funding and 58% of PCH funding.

Public expenditure on financing dependence is not limited to the APA and the PCH; other institutions also contribute:

• - 

  the State in the form of the tax expenditure linked to income tax exemptions or reductions linked to dependence;

• - 

  health insurance for expenditure on care by social and medico-social establishments and services, hospital and non-hospital care, the costs of social services and regional health insurance funds and exemptions from social contributions linked to dependence financing; - the National Solidarity Fund for Independence (CNSA) also helps to finance establishments, the promotion of innovative schemes, the improvement of professional skills, publicity, prevention and studies and to co-finance investment operations;

• - 

  the National Old-Age Insurance Fund [Caisse nationale d’assurance vieillesse – CNAV], the Central Agricultural Mutual Insurance Fund [Caisse centrale de mutualité sociale agricole – CCMSA] and the self-employed persons' social scheme [Régime social des indépendants – RSI] cover the costs of support at home and in communal establishments;

• - 

  the National Family Allowances Fund [Caisse nationale d'allocations familiales – CNAF] finances social housing allowances and personalised housing assistance.

In 2011 the Government organised a major national debate on the dependence of older people that gave rise to several working groups, analytical reports and proposals. The results of this work should feed into the discussions on a reform of dependence financing in 2012. This has been postponed until after the presidential elections.

• 2. 

  Semi-residential care

The disability compensation allowance (prestation de compensation du handicap - PCH) and the allowance for loss of autonomy (allocation personnalisée d'autonomie - APA):

The possibility to receive the benefit in case of day care in a specialised centre. The number of hours granted depends on the evaluation of the need of assistance. See point 1. Home care, above.

• 3. 

  Residential care

Accommodation in a social or medico-social institution, hospitalisation in a health institution. The Institution for accommodating elderly dependent persons (Établissement pour hébergement pour personnes âgées dépendantes, EHPAD).

In case of accommodation in a specialised institution, the amount of the benefit corresponds to the amount of the expenses corresponding to the degree of loss of autonomy according to the institution’s tariffs, minus the participation of the beneficiary him or herself.

• 4. 

  Other benefits

Technical aids granted for the purchase or renting of specific equipment, adaptation of frequently used equipment, housing support (adaptation), transport-related support, specific or exceptional help, assistance animals.

Some other benefits might be mentioned as well:

• the aide ménagère (household aid) is a social assistance benefit granted by local authorities or by local social security institutions. They cover costs such as house cleaning, meal preparation or delivery, 24-hour medical assistance, etc. Usually, it is a means-tested benefit. It can be either a cash benefit or a benefit in kind (the amount based on actual expenses);

• the majoration pour tierce personne is provided to pensioners who, before age 65, need the assistance of a third person to accomplish their daily life activities;

• the SSIAD are service providers who provide special care for dependent persons who stay at their home.

Cash benefits

The supplement for assistance of a third party (majoration pour aide d'une tierce personne):

40% increase of the pension, with a monthly amount of at least € 1 038.36.

The special education supplement for a disabled child (complément d'allocation d'éducation de l'enfant handicapé - Aeeh):

6 categories of supplements ranging from € 93.41 to € 1 038.36 per month.

A specific increase for dependent children of a single parent, who is benefiting from the allowance and from a supplement for a disabled child of at least the 2nd category (between € 50.60 and € 416.44).

Discretionary use.

The adult disability allowance (allocation aux adultes handicapés - AAH) could be mentioned as well. It is a cash benefit which provides a minimum income for disabled persons. It is completed by the majoration pour la vie autonome (supplement for independent life).

Combination of benefits

No mixed benefits.

Choice between the special education supplement for a disabled child (complément d'allocation d'éducation de l'enfant handicapé) and the disability compensation allowance (prestation de compensation du handicap). The choice is made on the basis of the proposals in the personalised compensation plan.

Benefits for the carer

The employed carer is entitled to benefits on the same basis as other employees.

The beneficiary of the allowance can make use of home services offered by specialised organisations (services organised by the municipality, by State authorised associations or by undertakings). She or he can also opt to remunerate these organisations by using a universal service employment cheque (chèque emploi service universel, CESU). The beneficiary can choose to be employer him or herself, either directly or by proxy.

In addition, persons who take care of a dependent person can get tax advantages. There is also a waiving of tax contributions on the salary of a person employed by a dependent.

Addendum: Social security coordination aspects

According to the Note of the French delegation, the listing essentially puts four major benefit or assistance categories:

• - 

  the "dependency" benefits: the allowance for loss of autonomy (APA) and disability compensation allowance (PCH);

• - 

  the social-security benefits coordinated in chapters of the Regulation other than sickness, such as the supplement for permanent assistance from another person which constitutes an old-age benefit, or the supplement paid with disability benefit;

• - 

  the special non-contributory benefits mentioned in Annex X of the Regulation, such as the disabled adults' allowance (allocation aux adultes handicapés, AAH);

• - 

  assistance arising from social assistance or from social action by organisations.

The local assistance able to be granted by local authorities or social-security bodies is a noncompulsory fringe benefit whose grant criteria, amount, purpose and conditions of use vary according to the territories, authorities or bodies paying it, which are not obliged to grant it. This would be very hard to coordinate under Regulation 883/2004 i, which according to the Note of the French delegation means that it should not be covered by the Regulation.

Apparently, only the APA and the PCH constitute long-term care benefits within the scope of the proposed definition in the trESS 2011 report, and should remain on this list. These benefits, and the APA in particular, have for several years been treated as social-security benefits in the Union law, particularly in the light of the findings in the Molenaar (1998) and Jauch (2001) cases; under French national law these benefits are classed as social-assistance benefits. They are granted subject to on-the-spot assessment of the specific situation and needs of each applicant; the content and extent of the assistance are individualised on the basis of this assessment. Lastly, these benefits are non-contributory and are financed by taxes. The AAH was recognised in the Union law as a special non-contributory benefit and is mentioned as such in Annex X to the Regulation. According to the view of the Note of the French delegation, this classification need not be reviewed, since it is a social minimum unrelated to the sickness risk, optional in use and intended to combat monetary poverty.

The other social-security benefits should continue to be coordinated according to the current rules in the Regulation. The types of assistance arising from local social action (municipality, department) or from social-security funds or other organisations, provided that they are optional, are not suitable for coordination by Regulation, and it is suggested in the Note of the French delegation that they be removed from this list.

GERMANY

Applicable statutory basis

Statutory long-term care insurance (Gesetzliche Pflegeversicherung):

Social long-term care insurance for persons insured under statutory sickness insurance and private compulsory long-term care insurance for persons insured under private sickness insurance: Social Code (Sozialgesetzbuch), Book XI (SGB XI), lastly amended by Article 3 of the Act to regulate the need of care assistance in hospitals (Gesetz zur Regelung des Assistenzpflegebedarfs im Krankenhaus) of 30 July 2009 (BGBl. I, S. 2495).

Social assistance (Sozialhilfe):

Social Code (Sozialgesetzbuch), Book XII, - social assistance -, of 27 December 2003.

As of: the Act on Family Benefits (Familienleistungsgesetz) of 22 December 2008 (BGBl. I S. 2955).

According to the Note of the German delegation, long-term care benefits are not only provided by the statutory and the private long-term care insurance and the social assistance scheme, but also e.g. by the work-accident insurance, if the need for long-term care ensues from an industrial accident or an occupational disease. The need for such long-term care is basically taken into account by a care allowance („Pflegegeld”). This benefit currently ranges from € 310 to € 1 2140 (West) and from € 272 to € 1 086 (East) depending on the amount of care needed. At the request of the insured person, nursing care at home („Hauspflege“) or in an appropriate residence („Heimpflege“) may also be provided.

Benefits in case of need for long-term care or supplements are also provided according to the Federal Law on War pensions (“Bundesversorgungsgesetz”), where the contingency occurred in the course of the exercise of a military or similar service or due to an accident suffered during such a service.

The amounts below have been adjusted (increased) as of the beginning of 2012.

Benefits in kind

• 1. 

  Home care

Monthly benefits in kind (provision of basic care, general care and domestic help by outpatient care centres or individual carers) which amount:

• Category I: up to € 440;

• Category II: up to € 1 040;

• Category III: up to € 1 510;

• In cases of particular hardship: up to € 1 918.

Several persons in need of care, especially in new forms of housing, can combine entitlements to benefits in kind (the so-called “pooling”) and the increased efficiency, especially of care benefits, are to be used in favour of the “pooling” participants.

• 2. 

  Semi-residential care

Monthly benefits in kind for care in day and night centres in addition to home care which amount:

• Category I: up to € 440;

• Category II: up to € 1 040;

• Category III: up to € 1 510.

Apart from the entitlement to day/night care, a 50% entitlement to the respective outpatient care benefit in kind or care allowance remains.

• 3. 

  Residential care

A lump-sum payment of the costs for care, medical care treatment and social care expenses as a monthly benefit in kind in the following categories:

• Category I: € 1 023

• Category II: € 1 279

• Category III: € 1 510

• In cases of particular hardship: € 1 825.

In addition, the care insurance pays care providers for additional care of persons with significant general need for long-term care. For every 25 persons an additional carer could be engaged.

• 4. 

  Other benefits

• Benefits for home care are complemented by aids and appliances to facilitate the provision of care, unless, as a result of illness or disability, they have to be provided by another fund, and by technical aids and appliances for household activities, used for the alleviation of home care or mitigation of ailment of the person in need of long-term care or to support an individual way of life of such a person. Expenses for aids and appliances meant for usage are reimbursed up to € 31. Technical aid is preferably provided on loan. In certain circumstances participation of 10% is due, but not more than € 25.

• Courses of instruction in the provision of care for caring family members and other voluntary carers.

• Respite care (Pflegevertretung) provides carers a break from normal caring duties and thus alleviates the burden of caregiving: payment up to an amount of € 1 510 for a maximum of 28 days in the calendar year for the substitution of a carer, if he or she is on holiday or ill. The carer must, however, have provided care for at least twelve months prior to the date of his or her absence. If the stand-in is a professional carer or works for a home care service, the longterm care insurance fund will cover the cost up to a maximum amount mentioned above. This amount can likewise be claimed if the stand-in is a neighbour or distant relative (i. e. not a first or second degree relative or in-law).

• Short-term care (Kurzzeitpflege): In case of absence of a carer or following the inpatient care, the costs of residential care during a short period up to a maximum of 28 days per year are covered for an amount of € 1 510. Short-term care for children in need of care up to 18 years is also possible in the support institutions for disabled people or in other appropriate institutions.

• Additional care benefits for persons with an extensive general need of care (e.g. people with dementia, mentally disabled and people with mental illnesses) up to € 100 per month (basic amount) or up to € 200 per month (increased amount). The care must comprise at least 14 hours per week within the home area of the person in need of care and may not be rendered on a commercial basis (the care allowance passed to the caregiver is not considered to constitute such “commerce”).

• The reimbursement of expenses for measures to improve the living environment up to € 2 557 per measure with regard to appropriate participation.

Cash benefits

Statutory long-term care insurance:

If a person in need of care provides for the care him herself, he or she can get care allowance in order to assure necessary basic care and household assistance in an adequate way. For this benefit the monthly amount is:

• Category I: € 225;

• Category II: € 430;

• Category III: € 685.

Care allowance can be claimed instead of home care services.

Social assistance:

The same benefit amounts as under the long-term care insurance.

Combination of benefits

Statutory long-term care insurance:

Cash benefits and benefits in kind may be combined: if the person in need of care only claims the benefits in kind partly, he or she is entitled to receive proportionate care allowance next to it. The care allowance is reduced by the percentage corresponding to the claimed benefits in kind. The person in need of care is bound by the decision relating to ratio between cash benefits and benefits in kind for a period of six months.

There is free choice between benefits in kind and cash benefits.

In order to exercise their right to self-determination the person in need of long-term care in principle has the free choice between home care and residential care, as well as the choice between several licensed facilities and services. Together with the notice of approval, the care funds provide a list with a comparison of services and prices of the facilities in the catchment area, the nearest care station (Pflegestützpunkt) and suggestions for individual care consultation. Since January 2009, the insured person has the right to additional care consultation vis-à-vis their care funds or private insurance organisation. Normally, the care advisers are staff members of the care funds, they analyse the need of care on the basis of an MDK report, set up a plan for the provision of the needed social benefits and rehabilitation in the individual case, of healthy, preventive, curative or other medical care and care based social assistance and they work towards approval and conduction of the corresponding measures. If so-called care stations (Pflegestützpunkte) are set up, the care advisers have to be placed there.

Benefits for the carer

Statutory long-term care insurance:

Payment of pension insurance contributions for caring family members and other informal carers by the long-term care insurance. A protection without contribution is also provided for these persons by the accident insurance. Contributions to the statutory pension insurance are also paid during the carer’s holidays.

Employees in companies with at least 15 employees have an entitlement to unpaid leave for up to 6 months in order to take care of a relative (so-called care time, Pflegezeit). As a general rule, their family health insurance continues during this time and the pension insurance continues via the long-term care insurance fund. The entitlement from the unemployment insurance remains because of the contributions of the long-term care insurance fund. The contributions for health insurance and long-term care insurance are borne by the long-term care insurance fund up to the minimum contribution amount if necessary.

If a person suddenly becomes dependent on long-term care, employees can stay away from work at short notice for up to 10 days in order to ensure care in need during this time or organise suitable care (so-called short-term work incapability, kurzzeitige Arbeitsverhinderung).

Social assistance:

The payment of the contributions for the carer for adequate old-age provision, unless this is provided otherwise.

GREECE

Applicable statutory basis

No special scheme.

According to the Note of the Greek delegation, the policy on long-term care benefits is undergoing restructuring and has not yet been finalised. The conditions demanding restructuring are firstly the necessity to re-examine all benefits of this type, in order to avoid one person being able to accumulate benefits, and secondly the rationalisation of the terms and conditions for granting benefits with the ultimate aim of economising resources and distributing them to people who are really in need.

To help achieve this aim, significant administrative alterations have already taken place in the structure of the Services through the transfer of the Social Welfare Section from the Ministry of Health and Welfare to the Ministry of Labour and Social Security under Article 9(5) of Law 4052/2012, and the gradual integration of all the branches of sickness benefits in kind into the EOPYY (National Health Services Organisation).

However, under Article 138 of the recent Law 4052/2012, a Home Care Programme for Pensioners was established with the aim of ensuring independent living conditions for elderly and disabled pensioners at home. This programme will cover pensioners belonging to primary insurance funds that come under the Ministry of Labour and Social Security, although those receiving a pension from OGA (Agricultural Insurance Organisation) as uninsured elderly people, pensioners from NAT (Mariners' Retirement Fund), public sector pensioners and those qualifying for welfare benefits may also be included in the scheme. The programme will be implemented after the publication of the provisions by the same law of Ministerial decisions, and from 1 September 2012 a special levy to fund the benefits will be established for those who are insured by bodies that come under the Ministry of Labour and Social Security, those who will retire after 1 January 2015 and fulfil the criteria for benefiting from the programme.

Hence, the benefits mentioned below are currently being reassessed in Greece.

Benefits in kind

• 1. 

  Home care

The Programme "Aid at Domicile" (ΒΟΗΘΕΙΑ ΣΤΟ ΣΠΙΤΙ) is part of the primary social care services, providing nursing care, social care services and domestic assistance to elder people who live alone continuously or at certain times of the day and cannot sufficiently take care of themselves, and also to disabled people who face situations of isolation, exclusion or family crisis. Its aim is to support and care for the elderly in their home, to enhance the quality of their life, to inform society and to attract volunteers. It is implemented under the responsibility of the Local Authorities in municipalities throughout the country, primarily in remote mountainous and island areas.

• 2. 

  Semi-residential care

During the day, in urban and suburban areas, the Day Care Centres of the Elderly (ΚΕΝΤΡΑ ΗΜΕΡΗΣΙΑΣ ΦΡΟΝΤΙΔΑΣ ΗΛΙΚΙΩΜΕΝΩΝ – Κ.Η.Φ.Η.) accommodate elderly people who cannot care for themselves (due to physical difficulties, dementia, etc), and whose family members are not able to take care of them due to their work or serious social or economic problems or health problems.

The Day Care Centres of the Elderly are established and operated by municipal enterprises, joint municipal enterprises, municipal business associations of local authorities and, also, by private non-profitable entities. They cooperate with local organisations providing social services such as health units and the Welfare Directorates of the Prefectures of the country providing social services.

• 3. 

  Residential care

Hospitalisation in a public hospital, a contracted clinic or a social welfare centre for the chronically ill.

Elderly Care Units (ΜΟΝΑΔΕΣ ΦΡΟΝΤΙΔΑΣ ΗΛΙΚΙΩΜΕΝΩΝ), which can be established and operated by charitable associations, the Orthodox Church or the local authorities and, in this case, are non-profitable, or they can be established by individuals (and, thus, are profitable). The Ministry of Health and Social Solidarity, in the framework of its social policy, has contracted with private Elderly Care Units for the provision of some beds, in order to care for indigent elderly who cannot be served by State institutions due to lack of or insufficient beds. The cost of these beds is covered by the national budget.

• 4. 

  Other benefits

The Open Protection Centres of the Elderly (ΚΕΝΤΡΑ ΑΝΟΙΚΤΗΣ ΠΡΟΣΤΑΣΙΑΣ ΗΛΙΚΩΜΕΝΩΝ - Κ.Α.Π.Η.) are open programmes that involve the elderly over 60 years without socio-economic criteria, in order to integrate and socialise all members of the community. They provide all forms of organised recreation, medical care, physiotherapy treatment, occupational therapy, social work, hospital care and all kinds of material and psychological support services to the elderly.

Cash benefits

The benefit for non-residential care (ΕΞΩΙΔΡΥΜΑΤΙΚΟ ΕΠΙΔΟΜΑ):

A benefit of € 660.80. Conditional upon the insured person having completed:

• the days of work that are required for acquiring sickness benefits in kind, during the year of the application (70 days from 1/1/2010, 80 days from 1/1/2011, 90 days from 1/1/2012 and 100 days as of 1/1/2013 and beyond) and at least 350 days of insurance during the last 4 years before the invalidity, or

• 1 000 days of insurance in total.

The total invalidity benefit (ΕΠΙΔΟΜΑ ΑΠΟΛΥΤΟΥ ΑΝΑΠΗΡΙΑΣ):

Paid to pensioners because of invalidity, as long as they are in a state that requires continuous care from another person (total invalidity), to pensioners because of death and exceptionally, to pensioners because of old age who, after their retirement, became blind. The amount corresponds to 50% of the invalidity pension paid.

Housing allowance (ΣΤΕΓΑΣΤΙΚΗ ΣΥΝΔΡΟΜΗ):

A benefit in the form of a rental fee, paid to uninsured and financially weak elderly over 65 years who live alone or in a couple and do not own a house. The programme was implemented by the Directorate of Social Welfare of the Prefectures of the country. Amount: € 362. It is suggested by the Note of the Greek delegation (without any explanation though) that the housing allowance is removed from the list of LTC benefits.

No discretionary use, but the cash benefits may be used to pay both professional providers and informal caregivers. Free choice of provider.

Combination of benefits

No mixed benefits.

No free choice between cash benefits and benefits in kind.

Benefits for the carer

Provisions for retirement at a lower age and/or with fewer years of insurance for parents of children with a level of invalidity of at least 67% and for spouses of persons with a level of invalidity of at least 80%.

HUNGARY

Applicable statutory basis

In case of long-term care services providing personal social care (social services):

The Act III of 1993 on Social Administration and Social Assistance (törvény a szociális igazgatásról és szociális ellátásokról) supplemented by Government and Ministerial decrees. There is no separate insurance system for long term care in Hungary. Those requiring long term assistance can rely on the services provided by the health and social care system.

According to the Note of the Hungarian delegation, municipalities are responsible for long term care benefits in kind (different social services have to be provided, according the number of inhabitants living there). Until 2012, county municipalities were responsible for operating residential care for elderly, people living with mental problems, or addictions, people with disabilities or homeless people, but from 2012 these institutions with many other cultural, educational ones became governmentally operated institutions. The purpose of this reorganisation is to streamline the organisation, develop and make services more efficient and economical. Besides, many other, non-governmental or church organizations also provide long term care for people in need.

The key elements of the ongoing governmental intentions:

• - 

  streamlining the organizations,

• - 

  develop services to be more efficient and economical,

• - 

  build appropriate environment for the residential services users (e.g. smaller institutions),

• - 

  ensure all conditions for people in need living either at home or in institution without burdens and barriers.

There have not been major changes relating to the long-term care benefits in kind and no changes are foreseen at present.

Benefits in kind

• 1. 

  Home care

Home care is provided to persons who are unable to care for themselves in their home and who have no one to care for them.

According to statistics, about 46 000 persons were cared for at home in 2007. (This means that, of the 60+ population, the number of care recipients per ten thousand was 209.6).

• 2. 

  Semi-residential care

Day care facilities are provided for:

• Elderly persons;

• People with disabilities;

• Psychiatric patients;

• Persons with addictions;

• Homeless persons.

Day care allows persons who live in their own homes (as well as homeless people) but who need social and mental support due to their health condition or old age, persons who are partly or wholly unable to cater for themselves, persons with disabilities or autistic persons in need of supervision, psychiatric patients and persons with addictions to find daytime shelter, to maintain social relations and to satisfy their basic hygienic needs, and, if required, organises the daytime meals for the care recipients.

Day care facilities are usually open from 8am to 4pm or from 9am to 5pm, but it depends on the need of the users.

Day care is provided primarily in (separate) day care facilities but can be provided at care homes too.

• 3. 

  Residential care

Residential care is provided in four types of institutions: a) care facilities providing nursing and care; b) institutes of rehabilitation; c) residential care homes; d) institutes providing temporary placement.

• a) 

  Care facilities providing nursing and care:

They provide comprehensive care for persons who are unable to care for themselves, or for those who are able to do so only with continuous help (meals provision, housing, care, health care).

Types:

• elderly homes,

• care homes for psychiatric patients ,

• care homes for persons with addictions,

• care homes for persons with disabilities,

• care homes for homeless persons.

• b) 

  Institutes of rehabilitation:

Rehabilitation institutions serve to develop or restore the ability of residents to lead independent lives.

Types:

• rehabilitation institutes for psychiatric patients

• rehabilitation institutes for persons with addictions,

• rehabilitation institutes for persons with disabilities,

• rehabilitation institutes for homeless persons.

• c) 

  Residential care homes

The residential care homes are small care homes with 8-12 residents. They are more modern, more homely and more personalised.

Residential care homes provide care in compliance with the health condition and the degree of independence, to disabled persons, psychiatric patients and victims of addiction.

• d) 

  Institutions providing temporary placement:

They provide care for a maximum of one year (which can be prolonged), with the exception of the temporary shelter and night shelter of homeless people.

Main types of these institutions:

• care homes for the elderly,

• care homes for persons with disabilities,

• temporary homes for psychiatric patients,

• temporary homes for persons with addictions,

• night shelters,

• temporary accommodation for homeless persons.

• 4. 

  Other benefits

Signalling home care (or alarm system based home care) is a kind of service to persons living in their own homes and needing such assistance due to their health and social conditions, in order to overcome crisis situations that arise.

Cash benefits

Nursing fee (ápolási díj) as a flat rate, non-contributory benefit is payable to persons who provide long-term care to family members who are disabled or under 18 years of age and permanently ill. The amount of benefit is 100% of the basic amount (alapösszeg) defined by the Act on the Central Budget (HUF 29,500 or € 107), or 130% (HUF 38,350 or € 139) in case of an increased need of nursing. The third form of the nursing fee is provided by the local government; the amount is determined by the local governments and may be no less than 80% of the basic amount (HUF 23,600 or € 86). However the first and second form of nursing fee is not means-tested; the benefit is regulated among social assistances in the Act on Social Benefits and Social Administration. It is administered by the local governments, which means there are about 3200 authorities who are potentially competent.

A nursing fee (ápolási díj) is paid to the carer (the carer has to be a family member) and not to the person in need of care. This means that from the side of the care recipient one can neither speak of a free choice, nor of discretionary use.

Combination of benefits

Not applicable.

Benefits for the carer

A nursing fee (ápolási díj) is paid to the carer (not to the person in need of care) – the carer has to be a family member.

In the case of persons with severe disabilities, the assistance amounts to 100% of the basis amount defined by the Act on the Central Budget, while in the case of persons with severe disabilities in need of intensive care this is 130%.

In 2011, the basis amount is HUF 29 500 per month. See above Cash benefits.

The amount of the cash benefit (nursing fee) does not cover the full costs of the carer; rather it tries to compensate her or him for the lost income.

According to the Labour Act (Act XXII of 1992 on the Labour Code), those who are taking care of their relatives can take unpaid leave for a maximum of 2 years.

ICELAND

Applicable statutory basis

Constitution of the Republic of Iceland, (Stjórnarskrá Lýðveldisins Íslands) No. 33/1944: Article 76:

The law shall guarantee for everyone the necessary assistance in case of sickness, invalidity, infirmity by reason of old age, unemployment and similar circumstances.

The law shall guarantee for everyone suitable general education and tuition.

For children, the law shall guarantee the protection and care which is necessary for their well-being. 1)L. 97/1995, 14. gr.

Act on the Mandatory Guarantee of Pension Rights and the Operation of Pension Funds. (Lög um skyldutryggingu lífeyrisréttinda og starfsemi lífeyrissjóða) No 129/1997 of December 1997.

Act on the Affairs of the Elderly (Lög um málefni aldraðra) No 125/1999, of December 1999. Act on the Affairs of People with Disabilities (Lög um málefni fatlaðra) No 59/1992 of June 1992.

Act on Social Security (Lög um almannatryggingar) No 100/2007 of May 2007.

Public Health Services Act (Lög um heilbrigðisþjónustu) No. 40/2007 of March 2007.

Health Insurance Act (Lög um sjúkratryggingar) No. 112/2008 of September 2008.

Municipalities´Social Services Act, (Lög um félagsþjónustu sveitarfélaga) No. 40/1991 of March 1991.

Act on payments to parents of chronically ill or severely disabled children (Lög um greiðslur til foreldra langveikra eða alvarlega fatlaðra barna) No. 22/2006 of April 2006.

Act on service-center for persons with sight problems. (Lög um þjónustu- og þekkingarmiðstöð fyrir blinda, sjónskerta og daufblinda einstaklinga), No 160/2008 of December 2008.

Act on Social Service (Lög um félagslega aðstoð) No. 99/2007 of May 2007. The Act provides assistance both in cash and kind such as home care, cleaning, basic financial assistance etc.

Benefits in kind

• 1. 

  Home care

The Act on the Affairs of the Elderly (Lög um málefni aldraðra) No 125/1999 emphasize on assisting the elderly to stay at their own home as long as they wish so to do. To acquire that objective, home care is increasing, often together with some day-care or leisure activities. It is possible to receive nursing and some assistance at home, (meals, cleaning, personal assistance, physiotherapy, nursing etc.) provided by health care authorities, The Social Insurance Administration and municipalities as well as private contractors.

• 2. 

  Semi-residential care

Day-care centres are provided for persons living at their own house but are not capable of staying home alone the whole day. The duration is max. 8-10 hours per day, 5 days per week. Medical and personal assistance and counselling as well as leisure activities available.

Temporary care in a nursing home can be provided.

• 3. 

  Residential care

Nursing homes and homes for the elderly and persons with disabilities. a) Public nursing homes for the elderly. b) Private nursing homes for the elderly. c) Public residential care for persons with disabilities. d) Public residential care for the elderly. e) Service-flats and housing for persons with disability.

• 4. 

  Other benefits

Telecommunications service, technical aids, assistance for home-improvement, transport service, etc. can be provided under certain circumstances, mostly from municipalities.

Cash benefits

• 1. 

  The elderly and persons with disability may be paid a supplement for purchasing a car they require because of a mobility handicap. A supplement may also be granted to the provider of a motor-impaired child receiving home-care payments.

• 2. 

  Reimbursement of exceptional high medical costs.

Benefits for the carer

• 1. 

  Home-care allowances are financial assistance to parents having children who are grappling with a handicap or serious illness. This is social assistance that is provided when care is demanding, and the cost because of healthcare service, treatment and training has become considerable and severe for parents.

• 2. 

  A caregiver benefits card provides parents with discounts on medical services for children. 3. Spouse´s benefits (makabætur) to spouse or close relative who wishes to take care of a closely related person suffering from a significant disability or illness.

IRELAND

Applicable statutory basis

The Health Act of 1970:

Home Care

The Health (Nursing Homes) Act 1990: Nursing Home Subvention Scheme.

According to the Note of the Irish delegation, since the commencement of the Nursing Homes Support Scheme Act, 2009, no further applications under The Health (Nursing Homes) Act 1990 (Nursing Home Subvention) will be considered.

The Nursing Homes Support Scheme Act 2009: Nursing Homes Support Scheme

It should also be noted that, with regard to the Nursing Homes Support Scheme, the Health Service Executive pays the balance of the cost of care directly to the nursing home where the person is residing.

The Social Welfare Consolidation Act 2005:

• Constant Attendance Allowance

• Carers’ Benefit

• Carers’ Allowance

• Respite Care Grant

• Domiciliary Care Allowance

It might also be mentioned that the rates of weekly pensions are higher in Ireland than the rates of weekly benefits for those below pension age, because people on reaching pension age will have lost and will continue to lose a certain amount of personal autonomy for the reasons listed in the definition.

Similarly, allowances for travel, telephone, electricity, gas and fuel are paid to qualified pensioners over pension age, but to those below pension age only on grounds of long-term disability.

One of the key objectives of this range of benefits is to enable such people to have personal autonomy as long as possible and to considerably limit the extent to which they require assistance from others. Accordingly, if these cash benefits were not provided, many of these recipients could require assistance from family or other persons.

According to the Note of the Irish delegation, investment in the supply of more and better care for older people in the community and in residential settings will be a priority. Additional funding will be provided each year for the care of older people. This funding will go to more residential places, more home care packages and the delivery of more home help and other professional community care services.

The Nursing Homes Support Scheme system of financing nursing home care will be reviewed with a view to developing a secure and equitable system of financing for community and long-term care which supports older people to stay in their own homes.

Finally, it should be noted that LTC may be statutory based (e.g. the Nursing Homes Support Scheme) or not (e.g. HSE Home Support Services). Any future developments would be dependent on evolving service priorities and overall resource availability. 106 / 156

Benefits in kind

• 1. 

  Home care

Home Care Packages are an additional support on top of the existing mainstream community services, and are designed to enhance rather than replace existing home support services. The packages were first introduced in 2005, with the primary objective of supporting older people to continue to live in their own communities.

Carers’ Allowance:

Free Travel, Telephone Allowance, Electricity or Gas Allowance and Television Licence. These benefits seem to be provided without reference to the care needs of the beneficiary and might as well be excluded from the scope of long-term care allowances (although listed in the MISSOC tables under the chapter on long-term care).

According to the Note of the Irish delegation, there have been changes to these schemes which take effect from April 2012. These provide that new applicants for Carers’ Allowance, who are not living with the person to whom they are providing care, are no longer entitled to the Household Benefits package (Telephone Allowance, Electricity / Gas Allowance and Television Licence) in their own right.

• 2. 

  Semi-residential care

Day care centres providing services such as a midday meal, a bath, physiotherapy, occupational therapy, chiropody, laundry and hairdressing services. A number of hours is not specified, but depends on individual circumstances.

• 3. 

  Residential care

Public nursing home care is provided subject to charges. For all new entrants to public nursing homes after 27 October 2009, the charge is equal to the cost of care but financial support towards this cost can be provided via the Nursing Homes Support Scheme.

• 4. 

  Other benefits

Grants for home adaption are available from the Department of the Environment.

Cash benefits

The Nursing Homes Support Scheme:

The financial assessment determines the applicant’s co-payment towards their care. The HSE will pay the balance of the cost of care. The price charged by the private nursing home is agreed in advance with the National Treatment Purchase Fund. The price charged by public nursing homes (i.e. the full cost of care) is also published.

The Carers’ Benefit:

In respect of a single care recipient: € 205.00 per week.

In respect of several care recipients: € 307.50 per week.

The Carers’ Allowance:

Maximum amounts:

In respect of a single care recipient: € 204 per week (€ 239 if aged 66 or over).

In respect of several care recipients: € 306 per week (€ 358.50 if aged 66 or over). 107 / 156 The Constant Attendance Allowance: € 205.00 per week.

This is payable in respect of persons who receive a disablement benefit resulting from an occupational injury or disease and who require constant care. This payment is made directly to the care recipients, although it is not payable during periods when they are in hospital or other residential institutions.

The Domiciliary Care Allowance:

Maximum rate per month: € 309.50 per child with a disability.

The Respite Care Grant: € 1 700 (annual rate for each person being cared for).

The Carers’ Benefit, Carers’ Allowance, Constant Attendance Allowance, and Respite Care Grant are paid directly to the carer as a Social Welfare income support payments to meet his/her own needs and the amounts are not different according to dependency levels. Domiciliary Care Allowance is a monthly payment for a severely disabled child who is under age 16 and needs full-time care and attention far beyond what is normally required by a child of the same age. It is paid to the person with whom the child is living and who is providing for the care of the child.

The Nursing Home Subvention: This can only be paid directly to the nursing home where the person is residing. Since it is paid directly by the HSE to the residential home, and the benefit is the care provided, this subvention might as well be categorised as a benefit in kind.

The Carers’ Benefit, Carers’ Allowance, Domiciliary Care Allowance, Constant Attendance Allowance and Respite Care Grant are paid to the informal caregiver who has discretion as to how the cash benefit is spent.

It might be worth mentioning that the Carers’ Benefit, Carers’ Allowance, Respite Grant and Domiciliary Care Allowance are paid to the carers as income to meet their own needs. Normally, the care recipients are also getting benefits, e.g. pensions, in their own right. The care they receive from those getting the care benefits or allowances would, therefore, for them appear to be benefits in kind. If such ‘carers’ were not available, they would probably need to be cared for in a residential home and would thus be regarded as receiving benefits in kind.

Combination of benefits

Home Care:

In most cases the person receives the service. However, in a very small number of cases, the person receives a weekly payment from the Health Service Executive and purchases the service privately. This practice is being phased out.

Nursing Home Subvention: The person’s weekly entitlement is paid directly to the nursing home where he or she is residing.

Benefits for the carer

Carers’ Benefit / Carers’ Allowance / Constant Attendance Allowance / Domiciliary Care Allowance / Respite Care Grant: as outlined above.

In addition to Carers’ Allowance and Benefit, carers may also qualify for other social insurance payments such as Illness Benefits or State Pension Contributory. Where a person qualifies for another social insurance payment the Carers’ Allowance etc. will be paid at a half rate.

According to the Note of the Irish delegation, for the reasons outlined above the Domiciliary Care Allowance could not be considered as a benefit for the carer and should not be referenced here.

ITALY

Applicable statutory basis

According to the Note of the Italian delegation, the bulk of social services to be provided to the elderly and/or disabled is split into four service sectors:

• Home assistance (ADI/SAD): As it is provided by regions, this service is not yet homogeneously spread, geographically-wise.

• Family carer attendance: is now playing a growing, almost structural role which is not simply limited to the domestic functions, but integrates and sometimes replaces, the public service – both social and health services .

• The hospital or elderly-home stay accounts for nearly 3% of the granted services with high peaks in the North.

• Money transfers, attendance allowances and care allowances: account for a large part of the public expenditure, with 10 billion euro spent only towards financing the constant attendance allowances.

Act No. 118 of 30 March 1971 on civilian invalidity benefits (Legge 30 Marzo 1971, n. 118 - Conversione in Legge del D.L. 30 gennaio 1971, n. 5 e nuove norme in favore dei mutilati ed invalidi civili).

According to the Note of the Italian delegation, these are special non-contributory benefits, included in Title III, Chapter 9 of the Regulation 883/2004 i.

Act No. 18 of 11 February 1980 on mobility allowances (Legge 11 Febbraio 1980, n. 18 - Indennità di accompagnamento agli invalidi civili totalmente inabili).

According to the Note of the Italian delegation, it is a special non-contributory benefit, included in Title III, Chapter 9 of the Regulation 883/2004 i.

Act No. 104 of 5 February 1992, Article 33 (Framework act on disability) (Legge 5 Febbraio 1992, n. 104 - Legge-quadro per l'assistenza, l'integrazione sociale e i diritti delle persone handicappate).

According to the Note of the Italian delegation, the law only provides for rules related to labour law (paid leave)

Legislative Decree No. 112 of 31 March 1998 on the transfer of legislative tasks and administrative competences from the State to the Regions and local entities (Decreto Legislativo 31 Marzo 1998, n. 112 - Conferimento di funzioni e compiti amministrativi dello Stato alle regioni ed agli enti locali, in attuazione del capo I della Legge 15 Marzo 1997, n. 59 ).

According to the Note of the Italian delegation, the law is related to territorial organization of the State.

Act No. 183 of 4 November 2010, Article 24 (Changes rules about permissions and assistance for disable persons). (Legge n. 183 del 4 Novembre 2010, art. 24 – Modifiche alla disciplina in materia di permessi per l’assistenza a portatori di handicap in situazione di gravità).

According to the Note of the Italian delegation, the law only provides for rules related to labour law (paid leave)

Benefits in kind

It is explained in the Note of the Italian delegation that according to the Italian legislation, there is not a specific notion of long term care benefits (LTC), i.e. is not established any specific category of benefits in kind for LTC differing from the other benefits in kind. The Health System covers all the health needs required by the insured people, irrespective of the forecasted or the effective length of time of the treatment concerned. Therefore notwithstanding the LTC are not namely quoted in the Italian legislation as such, they should be regarded as health benefits in kind tout-court.

• 1. 

  Home care

Home care services are provided for at local level. They generally include home help, meal delivery, medical treatment and nursing care.

Home healthcare is provided directly by the Health System only in some Regions and inside them in very few territories. It concerns only the medical treatments and the nursing service.

• 2. 

  Semi-residential care

The possibility of staying in a day care centre.

In the Health System there are centres of this kind but their availability in giving assistance cannot cover the overall demand. They provide only the medical treatments and moreover the nursing service. All this means that such LTC are granted both by the Health System and in many cases by the private providers who have not any agreement with the Health System. In the latter cases the relevant costs shall be covered by the insured persons.

• 3. 

  Residential care

Residential care is provided for in the most serious cases. The length of the stay varies according to the seriousness of the situation of dependency.

In the Health System there are centres of this kind but their availability in giving assistance cannot cover the overall demand. They provide only the medical treatments and moreover the nursing service. All this means that such LTC are given both by the Health System and in many cases by private providers who have not any agreement with the Health System. In the latter cases the relevant costs shall be covered by the insured persons.

• 4. 

  Other benefits

Technical aids are provided for in the most serious cases.

Provision for benefits contributing to the purchase of prostheses or other necessary medical equipment; the purchase or adaptation of private means of transport; the purchase of tools making it possible to carry out a self-employed activity.

The granting of the electronic appliances or prostheses is up to a previous ascertainment of the relevant need by the competent institution and the relevant procedure for providing the aforementioned benefits depends on the ground of the need.

Cash benefits

Invalidity and incapacity insurance:

The invalidity allowance (assegno ordinario d'invalidità, AOI) and Incapacity pension (pensione di inabilità).

In the coordination of social security systems, these are invalidity benefits, included in Title III, Chapter 4 of the Regulation 883/2004 i.

Guaranteeing sufficient resources:

The attendance allowance (Indennità di accompagnamento) for disabled people: € 480.47 (€ 472.45 for recipients of the incapacity pension; € 783.60 for totally blind people). 110 / 156 Disabled people, deaf-mutes and totally blind persons in hospitals and partially blind persons: € 256.67 (€ 277.57 for non-hospitalised totally blind persons).

The Special allowance for partially blind persons (Indennità speciale per ciechi parziali): € 185.25.

The communication allowance for deaf-mutes (Indennità di comunicazione per sordomuti): € 239.95.

All these benefits are for the coordination purposes considered to be special non-contributory cash benefits, included in Title III, Chapter 9 of the Regulation 883/2004 i.

Discretionary use.

Combination of benefits

The possibility to combine cash benefits and benefits in kind.

No free choice between benefits in kind and cash benefits.

Benefits for the carer

No specific benefits for the carer. However, periods of leave to take care of a disabled family member are taken into account as periods of insurance for the purposes of a pension insurance.

Addendum: Additional social security coordination aspects

According to the Note of the Italian delegation, it is not possible to say if the list of LTC benefits is correct neither if it is complete, because:

• - 

  at the moment such benefits are coordinated in different chapters of the Regulation (e.g. sickness, invalidity, AWOD, special non-contributory benefits). So it is necessary to specify exactly the AC’s purpose: to create a new kind of coordination or a list of benefits, or modify the Regulation according to the judgments of the Court etc.

• - 

  as far as the local benefits are concerned, monitoring such heterogeneous benefits granted by 8.092 municipalities, 115 provinces and 20 Regions is quite impossible.

LATVIA

Applicable statutory basis

The Act on Social Services and Social Assistance (Sociālo pakalpojumu un sociālās palīdzības likums) of 31 October 2002.

The Regulations of the Cabinet of Ministers No. 1046 "Health care organisation and financing procedure" of 19 December 2006.

Benefits in kind

• 1. 

  Home care

Care by a trained or other person (informal caregiver) to perform housework and to deliver meals. If (social) home care is provided by family members, the local authority supports them by training, consulting and if necessary also by providing benefits in cash.

The provider of health care at home (main tasks):

• plans the health care of the patient;

• prescribes diagnostic and therapeutic manipulations;

• assists the doctor during the diagnostic and therapeutic manipulations;

• carries out the palliative care;

• trains the patient and his or her family members in the care provision.

• 2. 

  Semi-residential care

Is provided for various groups – care and possible involvement in physical and mental activities is provided to elderly, disabled with physical disorders, people with mental disorders, persons after serious and continuous diseases.

The number of hours that the recipient may attend the institution and any specialised services are set by the municipalities according to agreements with care institutions.

Day care centres are run by municipalities or NGOs. Day care centres for people with mental disabilities are partly financed by the State.

• 3. 

  Residential care

Fulltime care is provided by long-term social care institutions for:

• orphans and children deprived of parental care,

• people of retirement age and the disabled with physical disorders or blind people,

• children with serious mental disorders, and

• adults with serious mental disorders.

Long-term care institutions are run by State and municipalities.

• 4. 

  Other benefits

The state provides technical aids (tehniskie palīglīdzekļi) for persons to help prevent or reduce the functional incapacity caused by long-term or irreversible functional disorders of the body or anatomic defects:

• disabled of categories I, II or III,

• disabled children under the age of 18 years,

• children for whom the technical aids are necessary to reduce or eliminate functional inability,

• adult persons for whom the technical aids are necessary to reduce or eliminate functional inability,

• persons with anatomic defects who need a prosthesis or orthopaedic footwear

• persons with anticipated disability according to an individual rehabilitation plan.

Health care at home taking into account a person’s health and health care needs can be provided.

Patients with the following diagnoses are entitled to health care at home:

• Immobile patients with cancer diagnosis (C00-C97; D37- D48);

• Patients with mental disorders (F00-F03; F06.0-F06.3; G10- G32; A81);

• Patients with bedsore (L89);

• Patients with cerebral stroke and other paralytical syndromes (G80-G83);

• Patients who need respiratory therapy (Z99.1);

• Patients with mobility disorders and the following diagnoses: B20-B24; E10-E11; G35; I60- I69; T91.3; Z48; Z93; Z94; Z98.

The referral from a general practitioner or specialist (if health care at home is needed after release from the hospital) is needed. The referral must contain: the health care services required, the statement of reasons for health care at home, the duration of health care at home. Another benefit - care of disabled child benefit - could be also considered as long-term care benefit according to the trESS 2011 definition. Persons who permanently reside in the territory of Latvia have the right to State social allowances - also care of disabled child benefit. According to the national legislation and Regulation 883/2004 i it falls under family benefits.

Cash benefits

Local authority may provide benefits in cash for a person in need if he or she is not receiving home care services. Cash benefits are also available for family members who provide care. The municipality can grant additional benefits.

The amount and conditions for the provision of cash benefits depend on the municipality and the internal regulations they approve.

No discretionary use.

Combination of benefits

No mixed benefits.

No free choice between cash benefits and benefits in kind.

Benefits for the carer

Depends on the municipality’s decision.

The conditions for the provision of benefits for the carer depend on the municipality and the internal regulations they approve.

Addendum: Social security coordination aspects

According to Annex X of the Regulation 883/2004 i for Latvia special non-contributory cash benefits are State Social Security Benefit (Law on State Social Benefits of 1 January 2003); Allowance for the compensation of transportation expenses for disabled persons with restricted mobility (Law on State Social Benefits of 1 January 2003).

According to the Note of the Latvian delegation, another benefit should be added - An allowance for a disabled person for whom care is necessary (Law on State Social Benefits of 1 January 2003) which is in force since 2008. After having re-examined this request Latvia has decided to withdraw this request again.

Care of disabled child benefit is considered as family benefit according to national legislation and the Regulation 883/2004 i and the latter sets up priorities to determine the competent MS.

LIECHTENSTEIN

Applicable statutory basis

• The Act on Sickness Insurance of 24 November 1971 (Gesetz über die Krankenversicherung, KVG).

• The Act on compulsory Accident Insurance of 28 November 1989 (Gesetz über die obligatorische Unfallversicherung, UVersG).

• The Act on Invalidity Insurance of 23 December 1959 (Gesetz über die Invalidenversicherung, IVG).

• the Act on the granting of allowances for blind persons of 17 December 1970 (Gesetz über die Gewährung von Blindenbeihilfen).

• The Act on Old-age and Survivors' Insurance of 14 December 1952 (Gesetz über die Altersund Hinterlassenenversicherung, AHVG).

• the Act on Supplementary Benefits to the Old-age, Survivors' and Invalidity Insurance of 10 December 1960 (Gesetz über Ergänzungsleistungen zur Alters-, Hinterlassenen- und Invalidenversicherung, ELG).

• The Act on Assistance for Victims of Crime of 22 June 2007 (Gesetz über die Hilfe an Opfer von Straftaten, OHG).

• The Act on Social Assistance of 15 November 1984 (Sozialhilfegesetz, SHG).

Benefits in kind

• 1. 

  Home care

KVG:

Examinations, treatment and care at the home of the patient by doctors and chiropractors24as well as, on the basis of a medical prescription, by nurses or homecare organisations (= SPITEX);

24 Assuming that the notion of „ambulant“ is the same as in Switzerland.

25 Assuming that the notion of „ambulant“ is the same as in Switzerland.

26 UVersG not for long-term care.

UVersG:

• treatment at the home of the patient by doctors and chiropractors25;

• care at the home of the patient, prescribed by a doctor and provided by nurses or homecare organisations (= SPITEX);

ELG (special medical measures): treatment at home by a doctor or, on prescription, by paramedical staff.

• 2. 

  Semi-residential care

In no field envisaged according to MISSOC. (See, however, Gesundheitsgesetz, Article 37, and below under “Supplementary benefits [according to ELG]”.)

• 3. 

  Residential care26

KVG: examinations, treatment and care in a hospital or in a medico-social establishment as well as the stay in the general ward of the hospital.

ELG (special medical measures): treatment, board and accommodation in the general ward of a hospital.

• 4. 

  Other benefits

Auxiliary equipment

Simple and adequate model. Appear on a list.

• - 

  KVG: therapeutic equipment prescribed by a doctor;

• - 

  UVersG: therapeutic equipment; auxiliary equipment to compensate for physical damage or loss of a function;

• - 

  AHVG and IVG: auxiliary equipment necessary for the insured person in order to move about, establish contacts with her or his entourage or develop personal autonomy;

• - 

  ELG: therapeutic and auxiliary equipment.

Cash benefits

Helplessness allowance

Depends on the degree of helplessness. Monthly amounts.

• ELG:

An amount depending on the degree (slight – moderate – severe) of helplessness; for persons over 65 in principle only in case of moderate and severe degree of helplessness; a supplement for minors living in an institution.

• UVersG:

An amount depending on the degree (slight – moderate – severe) of helplessness.

Allowances for the blind (Gesetz über die Gewährung von Blindenbeihilfen):

As a compensation for the additional expenses due to the visual impairment.

An amount depending on the degree of visual impairment.

Supplementary benefits (according to ELG)

Also designed to cover (up to a certain amount) particularly the costs of a stay in a medicosocial establishment or in a hospital (particularly daily fee), of health care, of home care (in part including costs for loss compensation in favour of caring family members) and semiresidential care as well as of therapeutic and auxiliary equipment.

Support and care allowance (according to ELG)

For covering costs borne by the assisted person for compensating his or her home carer. The latter can also be a family member receiving a salary from the person in need of assistance or care. Six levels.

Compensation for expenses for home care in case of special medical measures being carried out at the home of the patient27(according to ELG)

27 For this situation see above under benefits in kind – home care – ELG.

• Home care by medical nursing staff: compensation for adequate expenses for nursing staff. • Home care by other persons: flat rate compensation; 4 levels (need of intensive care of 8 hours a day at least – need of intensive care of 6 hours a day at least – need of intensive care of 4 hours a day at least – need of intensive care of 2 hours a day at least or need of continuous surveillance).

A priori bearing of part of the long term care costs by the State (not in the form of cash benefits to the persons in need of long term care themselves; KVG).

Contributions according to the OHG: contributions for long-term help of third persons and compensation by the State (both insofar as not covered particularly by social security or the author of damage).

Social assistance (insofar as not covered particularly by social security).

Combination of benefits

The benefits are provided by several branches of social security: benefits in kind and cash benefits, which are often granted to a person for the same period of time. In general, the person does not have freedom of choice as to whether he or she prefers a benefit in kind or a cash benefit.

Benefits for the carer

A person caring for family members or (only for non-profit care) for other persons who are helpless to a moderate degree in terms of the ELG at least and who live with him or her in the same (or a neighbouring) household may claim a bonus for caretaking. The yearly bonus corresponds to 48 times the amount of the minimum monthly old-age 1st pillar pension. The bonus is part of the determining income for the calculation of the carer’s 1st pillar pension. See also above under “Supplementary benefits (according to ELG)” and “Support and care allowance (according to ELG)”.

Contributions according to the OHG (see above)28 .

28 Assuming that the Liechtenstein law is interpreted in the same way as the Swiss law.

Addendum: Social security coordination aspects

At the beginning of 2010 Liechtenstein introduced an ‘attendance and care allowance’ for care at home. According to the Note of the Liechtenstein delegation, this is a sickness benefit in kind within the meaning of Regulation No 883/2004 i (rather than a cash benefit). The attendance and care allowance must be used to pay for care services provided by third parties. Evidence of this must be produced, otherwise there is no entitlement. There is no regionalisation.

LITHUANIA

Applicable statutory basis

• Temporary Act on Social Benefits’ Re-calculation and Payment (Socialinių išmokų perskaičiavimo ir mokėjimo laikinasis įstatymas) of 9 December 2009 (No. XI-537).

• Act on State Social Assistance Benefits (Valstybinių Šalpos išmokų įstatymas) of 29 November 1994 (No. I-675).

• Act on Social Services (Socialinių paslaugų įstatymas) of 19 January 2006 (No. X-493).

• Act on Health Insurance (Sveikatos draudimo įstatymas) of 21 May 1996 (No I-1343).

• Act on the Health care System (Sveikatos sistemos įstatymas) of 19 July 1994 (No I-552).

• Act on Health Care Institutions (Sveikatos priežiūros įstaigų įstatymas) of 6 June 1996 (No. I-1367).

In Lithuania there is a central system of LCT which is supplemented on a municipal level:

• 1) 

  Lithuanian Government adopts long-term national programs, strategies, requirements and standards.

• 2) 

  Municipalities are directly responsible for organisation and planning of provision of social services; for determination of individual needs for social services; for supervision of social services. They prepare and implement municipal programs of disabled social integration, also organise the primary health care (financed by Compulsory Health Insurance Fund. Municipalities are also responsible for granting target compensations for nursing or attendance (financed by State budget).

LTC is organised in day centres, home care centres, residential social care institutions and nursing or general hospitals.

There is no single legal act regulating LTC. LTC for the persons in need is provided by through several branches: social services, target compensations for nursing or attendance and long term healthcare.

Benefits in kind

Benefits in kind are the most important part of LTC benefits.

• 1. 

  Home care

One of the main principles of providing social services at home is to help to a adult with a disability to create conditions for him to live at home, in his family and organising the assistance co-ordinated with education, employment, personal health care and special assistance measures, helping to develop or compensate for his abilities to care for his personal (family) life and to participate in the labour market.

People in need of home help are regularly visited by social workers or social workers assistants.

Social attendance or social care at home includes performance of housework and care by home helpers.

Social care services includes services which are provided by a team of specialists (social workers, social workers assistants, health care assistants and others depends on the need) at a person‘s home.

Elderly and disabled people can receive day care services at home from 2 hours till 8 hours per day up to 7 times per week, short - term care up to 8 hours per day till one month at person‘s home.

Services financed from municipal budget and if person is with severe disability could be financed from special targeted subsidies of the State budget to municipal budgets and persons (families) payments.

Cash allowance. In some cases, when where is expedient to organise social services at home in monetary form, services may be changed into a cash allowance. This cash allowance is paid for person (family) to pay for a help of assistance. Cash allowance financed from the municipal budgets.

Primary health care institutions are responsible for the organisation and provision of nursing services at home.

Palliative care and nursing services can be provided at home by a team of specialists: a doctor, nurse and social workers. Social care services includes services which are provided by various specialists at a person‘s home.

Nursing at home financed from the Compulsory Health Insurance Fund.

• 2. 

  Semi-residential care

Elderly and disabled people can receive day care, social care services in day care centres from 3 hours per day up to 5 days per week in institution.

Short - term social care for elderly and disabled people providing not less than 12 hours per day till 6 months per year or 5 days per week or termless in institution.

Long term care in residential social care institutions depending on the kind of recipients of the services, for elder persons no less than 6 months per year or termless.

Semi-residential care is financed from the municipal budgets or special targeted subsidies of the State budget to municipal budgets and persons (families) payments.

• 3. 

  Residential care

Residential care is financed from the State, municipal budgets or special targeted subsidies of the State budget to municipal budgets, and persons (families) payments.

Residential care is provided for children deprived of parental care, children and adults with disabilities and elderly people by foster families, social care houses (old-age homes, housing for disabled, specialised social care homes, etc.).

Nursing and maintenance treatment is provided in nursing or general hospitals.

Palliative care is provided in the general, cancer and nursing hospitals.

• 4. 

  Other benefits

Other benefits in kind include the provision of special equipment. Disabled people receive special aid for purchasing a car, they are provided with wheelchairs, their flats are arranged according to their disability.

However, these benefits might be provided to a larger scope of beneficiaries and not only to long-term care recipients.

Respite care is the assistance for families that take care all year – long of disabled person or senior not less than 12 hours per day till 6 months per year or 5 days per week or termless in institution. For persons with severe disabilities could be providing social care (in day centres, at home, in institutions) and financed from special targeted subsidies of the State budget to municipal budgets.

Cash benefits

The Special Compensation for Care Expenses (Slaugos išlaidų tiklsinė kompensacija): Paid for disabled children with a severe degree of disability, to disabled persons with a reduction in capacity for work of 75% - 100% or to the persons of retirement age if the need of permanent care is determined. The amount is 250% of the social insurance basic pension (currently LTL 900 (€ 261)). Temporarily, for the period 2010-2011, benefits are paid at 85% of the abovementioned amounts.

The Special Compensation for Attendance Expenses (Priežiūros (pagalbos) išlaidų tikslinė kompensacija): Paid to disabled children with a severe and moderate degree of disability whether or not the need of permanent care is determined and to disabled persons with a reduction in capacity for work of at least 60% and to persons of retirement age if the need of permanent attendance is determined. The amount is 50% or 100% of the social insurance basic pension depending on the category of the recipient (respectively LTL 180 (€ 52) or LTL 360 (€ 104)). Temporarily, for the period 2010-2012, benefits are paid at 85% of the abovementioned amounts.

The person has the free choice to use cash benefit at his or her own discretion.

Combination of benefits

Mixed benefits.

No choice between cash benefits or benefits in kind.

However, if a person who receives residential care is at the same time entitled to special compensations mentioned above, the compensations are paid, and the amounts are included in the income of this person. A person may not pay more than 80 per cent of his or her full income for residential care. The rest is covered by local governments. So it may happen that up to 80 per cent of the special compensations (being a part of person’s income) are deducted as a payment for residential care. Payment could be more than 80 per cent of income, if a person has a property above a certain limit (i.e. if person’s property exceeds the ration established by the legislation, 1 % is calculated in respect of property value exceeding the ration), but in any case no less than 20 per cent of income leaves for person to ensure daily life expenses. The similar rule is also applied in the case of home care (in this case not more than 20 per cent of the income is deducted).

Benefits for the carer

No benefits for the carer, but the periods of care influence his or her entitlement and amount of social pension, means-tested social benefit, etc.

LUXEMBOURG

Applicable statutory basis

The Act of 19 June 1998 introducing the dependency insurance, in force since 1 January 1999 amended several times, but not fundamentally, in order to better ensure the correct use of the benefits provided and to adapt provisions to practical problems which appeared while applying the legislation. No major reform planned at short term.

Insurance system financed by contributions paid by insured persons and determined on professional income and all other income, plus financial participation of the State budget.

All persons covered by Luxembourg health insurance are automatically covered by dependency insurance.

Benefits in kind are care services provided by professional carers. Up to a certain limit professional care may be provided by an informal carer (family member, friend, hired person) and in this case benefits in kind are replaced by a cash benefit which has to be paid to this informal carer.

Benefits in kind

• 1. 

  Home care

• Assistance and care necessary for the basic everyday activities;

• assistance for the general upkeep of the house and laundry;

• assistance in the form of support activities. These might include a presence in the home of a person who cannot stay alone, specialised individual supervision, accompaniment for an outing or shopping, or group support activities, notably visiting a semi-stationary centre;

• assistance in the form of professional advice aimed at maintaining the autonomy potential of the person and teaching those in the dependent person’s social circle the adequate actions for providing assistance and care.

Technical and adaptation assistance:

• reimbursement of the cost of purchasing or renting technical assisting devices: wheelchair, adapted bed, walking stick, seats;

• measures for adapting the accommodation in order to improve its accessibility;

• financial aid for the purchase of products necessary for the assistance and care.

• 2. 

  Semi-residential care (in approved centres)

Visiting a semi-stationary centre constitutes a group support activity (see “Benefits in kind”, “1. Home care”). The assistance and care which the dependent person requires during his stay in a semi-stationary centre are granted in accordance with the person’s care plan.

• 3. 

  Residential care

• Assistance and care necessary for the basic everyday activities;

• Assistance in the form of support activities. These might include specialised individual supervision or group support activities;

• Reimbursement of the cost of purchasing or renting technical assisting devices that are not included in the standard equipment of an institution.

Products necessary for the assistance and care are provided free of charge to the dependent person. They are paid by the administering institution by calculating the monetary value.

• 4. 

  Other benefits

No other benefits.

Cash benefits

Cash benefits may totally or partially replace benefits in kind (home care only).

The monetary value of the cash benefit amounts to € 25 per hour. The maximum weekly amount is € 262.50 (10.5 hours).

The dependent person must use the cash benefits to obtain the care and assistance provided in the care plan, outside contracted professional services. Since the Act of December 23, 2005, the cash benefit may only be used to »remunerate« the informal caregiver.

Combination of benefits

The possibility to combine benefits in kind and cash benefits (with the legal limitations mentioned above).

The person can choose the type of benefit which he or she would like to receive: benefits in kind, cash benefits or mixed benefits (combination of benefits in kind and in cash).

Benefits for the carer

The dependency insurance pays pension insurance contributions on behalf of the informal caregiver, who provides home care.

MALTA

Applicable statutory basis

Social Security Act (Att dwar is-Sigurta' Socjali) (Cap. 318).

State-Owned Institutions and Hostels Rates Regulations.

Transfer of Funds (Government Financed Beds) Regulations.

Specified State-Owned Institutions and Hostels Regulations.

Benefits in kind

• 1. 

  Home care

Home care helps to provide assistance to persons in need. It offers help of a personal and light domestic nature in order to allow older persons and/or persons with special needs, to continue living in their community in as much of an independent manner as is feasibly possible. It also provides respite and support for informal carers, and averts/delay demand for long-term residential care.

Benefits in-kind available as home care include:

• - 

  meals on wheel service (meals are supplied by a non-governmental organisation against a subsidised charge),

• - 

  handyman service (The objective of this service is to help older adults and persons with special needs to continue living as independently as possible in their own home. The Handyman Service offers a range of around seventy repair jobs that vary from electricity repairs to plumbing, carpentry and transport of items. The service is normally requested by phone.),

• - 

  home care help,

• - 

  incontinence service,

• - 

  community nurse service.

• 2. 

  Semi-residential care

There are thirteen state-run day care centres that open daily from 8.30am to 4.00pm. Occupational therapy is offered in these centres.

• 3. 

  Residential care

One central institution for permanent elderly residents, supplemented by seven regional residences – all state run. There are also private residential homes.

In addition, there is a state run central mental institution that provides treatment and care for mentally impaired persons who need psychiatric treatment.

Another central and state run institution/hospital provides long-term care for cancer patients and other malignant diseases.

• 4. 

  Other benefits

The incontinence service: essentially a benefit-in-kind which provides adult nappies at a reduced cost.

Cash benefits

There is no special benefit related solely to long-term care. Benefits are directly payable to person needing long-term care or his/her legal guardian.

Beneficiaries are free to use the money received as they deem to fit.

Combination of benefits

The same person can be entitled to both cash and in kind benefits.

Free choice between cash and benefits in kind is possible.

Benefits for the carer

A Carers’ Pension is paid to a person who is either single or a widow/er and who takes fulltime care of a sick relative who is bedridden or confined to a wheel-chair and living in the same household. The rate of benefit is € 95.58 per week and is paid to the carer.

A Carers’ Allowance (Pensjoni tal-Wens) is paid to a person who is either single or a widow/er and who takes constant care of a sick relative living in the same household. The rate of benefit is € 69.24 per week and is paid to the carer.

THE NETHERLANDS

Applicable statutory basis

The General Exceptional Medical Expenses Act (Algemene wet bijzondere ziektekosten, AWBZ), of 14 December 1967.

According to the Note of the Dutch delegation, the government has started a program aimed at restructuring long term care in the Netherlands. The aims of this program are to improve the quality of LTC, to align the care as much as possible to the wishes of the recipients, to decrease the amount of regulations and to better control the costs of LTC.

Benefits in kind

Care is provided in the form of “products”. For example home care, admission to a care home, nursing home, institution for the development or physically disabled are all products offered under the AWBZ. A product consists of a single function or a combination of functions.

Long-term care is defined in five broadly defined functions. Next to personal care, also nursing (e.g. administering injections), supportive guidance (assistance in managing daily activities), treatment (e.g. specific treatment by a geriatric specialist, a doctor for the developmentally disabled or a behavioural scientist) and accommodation are provided as benefits in kind.

• 1. 

  Home care

Care provided at home by an institution to insured persons with a somatic, psychogeriatric or psychiatric condition or impediment, or a physical or mental disability. The activities in the field of personal care are supported or taken over, with a view to compensate for the (temporary) inability of the insured person to live independently.

Home care includes the loan of nursing equipment for a maximum period of 26 weeks.

• 2. 

  Semi-residential care

Care provided by an institution to insured persons with a somatic, psychogeriatric or psychiatric condition or impediment, or a physical or mental disability. The care is aimed at the promotion or preservation of the ability to live independently and serves to prevent institutionalisation or neglect of the insured person.

• 3. 

  Residential care

Care in an institution which is necessary due to the need for a protected living environment, therapeutic environment or permanent supervision of an insured person with a somatic, psychogeriatric or psychiatric condition or impediment, or a physical or mental disability.

• 4. 

  Other benefits

Several specific benefits for specific kinds of patients such as psychiatric treatment and treatment for persons with visual or hearing impairments.

In addition to care functions, there is also entitlement to, for example, patient transport, nursing supplies, care and support related to sign language, hospital care after one year, rehabilitation care, prenatal care, research into certain congenital metabolic disorders, and vaccinations included as part of a vaccination programme.

Cash benefits

Within the framework of an experiment, the insured person can opt not to obtain care provision in kind, but to receive a personal care budget (persoonsgebonden budget, PGB) to enable him or her to purchase care independently. The budget is only available for certain functional forms of care, such as nursing, general care and guidance; the budget is not available for treatment or institutional accommodation. The amount of the personal care budget is dependent on the required care.

Discretionary use.

The Netherlands´ government has the intention to end this experiment and make the personal care budget an entitlement as a benefit in cash under the AWBZ.

Combination of benefits

The AWBZ basically provides for benefits in kind. However, within the framework of an experiment, the insured persons have the choice between receiving the benefit in kind or in the form of a personal care budget (persoonsgebonden budget, PGB); a combination of the two is also possible.

Free choice between cash benefits and benefits in kind.

Benefits for the carer

An amount of € 250 per year is granted to informal caregivers who provide long-term care at home to a person with an indication for long-term care.

NORWAY

Applicable statutory basis

• The Municipal Health Services Act (lov om helsetjenesten i kommunene) of 19 November 1982.

• The Social Services Act (lov om sosiale tjenester) of 13 December 1991.

• The National Insurance Act (folketrygdloven) of 28 February 1997, Chapter 6.

• The new Act on Municipal Health and Care Services (lov om kommunale helse- og omsorgstjenester mm.) of 24 June 2011.

Benefits in kind

• 1. 

  Home care

Practical assistance and care at home according to the need. Home care services are available day and night (round-the-clock). Community care housing is both a supplement and alternative to nursing homes and institutions.

• 2. 

  Semi-residential care

Short-term stays in nursing homes (weekends etc) are offered as a relief measure for the family of patients cared for at home. No time limit.

• 3. 

  Residential care

Provided in municipal nursing homes, day and night service flats, homes for elderly, housing for disabled children, etc.

• 4. 

  Other benefits

Both the nursing homes and the home care services are supported by other municipal health and social services, such as short-term technical aids (walker, etc). The home care services are also supported by long-term technical aids from the National Insurance Scheme (folketrygden), such as wheelchairs, telecommunication services, etc.

Cash benefits

For the disabled: The Basic benefit (grunnstønad) and Attendance benefit (hjelpestønad) from the general National Insurance Scheme (folketrygden) are paid directly to the person who is in need of care.

The Basic benefit to cover extra expenses due to permanent illness, injury or deformity. There are 6 different rates of benefit according to the level of extra expenses, ranging from NOK 7 572 (€ 1 031) to NOK 37 860 (€ 5 157) per year.

The Attendance benefit to cover the need for special attention or nursing. The standard rate is NOK 13 572 (€ 1 849). For disabled children under 18, the benefit can be paid at 3 different higher rates, up to NOK 81 432 (€ 11 092).

A condition for the Attendance benefit is that the care is provided by an informal caregiver.

The Discretionary cash benefit (omsorgslønn) paid by the municipality to an informal carer who has a particular burdensome care work.

No discretionary use. The cash benefits are a supplement to the benefits in kind. 127 / 156

Combination of benefits

Mainly benefits in kind.

Combined benefits are possible. It is for the local municipality authorities to decide how the person’s needs can be fulfilled, with different combinations of benefits in kind and cash benefits. The cash benefits are a supplement to the benefits in kind.

No free choice between cash and/or benefits in kind.

Benefits for the carer

Discretionary cash benefit (omsorgslønn) paid by the municipality to an informal carer who has a particular burdensome care work.

It is for the local municipality authorities to decide in each single case if the caregiver has “a particular burdensome care work”. The level (amount) of the benefit is also determined by the local authorities.

POLAND

Applicable statutory basis

In Poland there is no integrated long term care system regulated by single legal act.

People who need such care are entitled to certain benefits under various legal acts, such as e.g. from the field of social assistance, health care, family benefits or benefits for disabled persons. The amounts of benefits are the same for all regions of Poland.

• The Act on Health Care Services financed from Public Means (Ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych) of 27 August 2004.

• The Act on Social Assistance (Ustawa o pomocy społecznej) of 12 March 2004.

• The Act on Family Benefits (Ustawa o świadczeniach rodzinnych) of 28 November 2003.

• The Act on Social Pension (Ustawa o rencie socjalnej) of 27 June2003.

• The Act on Social Insurance Fund Pensions (Ustawa o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych) of 17 December 1998.

• The Act on Vocational and Social Rehabilitation and Employment of Disabled Persons (Ustawa o rehabilitacji zawodowej i społecznej oraz zatrudnianiu osób niepełnosprawnych) of 27 August 1997.

In addition, some other legal acts might be mentioned:

• The Act of 24 January 1991 on veterans and some victims of war and post-war repressions • The Act of 25 June 1999 on cash benefits from social insurance for sickness and maternity • The Act of 30 October 2002 on social insurance for accidents at work and occupational diseases

• The Ordinance by the Ministry of Labour and Social Policy of 27 July 1999 on rules and procedures for medical certification under the social Insurance Institution

• The Ordinance by the Ministry of Labour and Social Policy of 14 December 2004 on certifying incapacity to work

• Ordinance No. 61/2007/DSOZ by the President of National Health Fund (NFZ) of 19 December 2007 on the contracts under the provisions on long-term care

Benefits in kind

• 1. 

  Home care

Specialised care services, including those for people with mental disorders, are one of the basic forms of assistance in kind.

Bedridden and chronic patients who stay at home and who require systematic nursing services due to existing health problems may receive long-term nursing care in the home based environment. Persons with chronic diseases, aggravating disability, sick persons who are not eligible for hospitalisation but need permanent professional nursing, rehabilitation and care are eligible for this type of care. In such cases, long-term care is provided in the home based environment, as long-term nursing care at the patient’s home.

• 2. 

  Semi-residential care

Support centres, which are organisational units of day care social assistance. Support centres include, among others: community mutual-aid houses for persons with mental disorders, day care assistance houses and mutual aid clubs.

• 3. 

  Residential care

Social assistance centres, family-based assistance houses, social assistance houses, family support centres.

• 4. 

  Other benefits

There is a possibility to award certain “accompanying measures” to persons who have the legal assessment of disability. Such measures include possibilities to obtain the co-financing of, for example,

• the participation of disabled persons and their attendants in rehabilitation stays,

• provision of rehabilitation equipment, orthopaedic equipment and auxiliary devices allocated to disabled persons under separate provisions,

• liquidation of architectural and technical barriers in connection with individual needs of disabled persons,

• rehabilitation of children and the young.

Disabled persons may also participate in occupational therapy workshops, which are organisationally and financially separated establishments allowing for social and vocational rehabilitation of disabled persons incapable of work, aimed at gaining or recovering skills required to pursue employment. Occupational therapy workshops may be organised by foundations, associations or other entities, and the costs of establishment and operation of such workshops, or resulting from the increased number of the workshop participants, are cofinanced by the State Fund for Rehabilitation of Disabled Persons (Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych, PFRON), from the funds of local governments or other sources.

In addition, the Act on social assistance provides assistance in the form of protected housing (mieszkania chronione)

• For a person who, because of the difficult life situation, age, disability or illness needs support in everyday life, but does not require the services provided in the specialised, stationary care facilities, in particular, a person with a mental disorder, a person leaving the foster family, childcare facility, youth educational centre or youth detention centre, as well as foreigners who reside in Poland on the basis of a status of refugee or subsidiary protection. • Protected housing is a form of social assistance that prepares its tenants, under the care of specialists, to live independently, or provides housing in lieu of a facility that assures 24-hour care. Protected housing provides the conditions for independent functioning in and integration into the local community.

• Protected housing can be conducted by any entity of social assistance or by a public benefit organisation.

The National Health Fund finances, inter alia, the provision of long-term care in the form of home care and residential care services:

• Care and treatment facilities, nursing and care facilities (zakłady opiekuńczo-lecznicze i pielęgnacyjno-opiekuńcze). They provide nursing, rehabilitation and pharmacological treatment (previously provided during hospital treatment) for patients who have completed the process of diagnosis, surgery or intensive medical treatment and do not need further hospitalisation, but are chronically ill, dependent and suffer from a partial or advanced disability and therefore need permanent medical control, professional nursing and rehabilitation, which involves the necessity of staying in the care facilities.

• Long-term care homes for mechanically ventilated adults, children and youth (zespoły długoterminowej opieki domowej dla dorosłych, dzieci i młodzieży wentylowanych mechanicznie) provided for people with respiratory failures that need permanent or temporary respiratory therapy (either through tracheotomies or through other devices) without the necessity of being hospitalised on an intensive care unit, but they need a permanent, specialist and professional care, nursing and rehabilitation.

• Hospital departments for LTC and palliative services (świadczenia w oddziale medycyny paliatywnej/hospicjum stacjonarnym) for terminally ill with a progressive, life-threatening disease.

• Home care hospices for adults and children (świadczenia realizowane w hospicjum domowym dla dorosłych i dzieci) – doctors, nurses, psychologists and physiotherapists engaged in these hospices can help families in the care of a sick person who is staying at home.

• The provision of palliative care medicine in the clinic – (świadczenia w poradni medycyny paliatywnej) for the sick who are in a stable state of health and can come to the clinic.

Cash benefits

The Medical Care Supplement (Dodatek pielęgnacyjny) - PLN 181.10 (€ 41.46) per month and Medical Care Allowance, (Zasiłek pielęgnacyjny) – PLN 153.00 (€ 35.02) per month. Medical Care Allowance can be granted for disabled children up to the age of 16, disabled persons over the age of 16, persons over the age of 75.

The Training and Rehabilitation of Disabled Child supplement (dodatek z tytułu kształcenia I rehabilitacji dziecka niepełnosprawnego) – PLN 60 per child until the child is 5 or PLN 80 per child between 5 and 24.

Social Pension (Renta socjalna) – PLN 593.28. According to the Note of the Polish delegation, Social Pension under provisions of the Law of 27/6/2003 on Social Pension (also in Annex X of Regulation) is granted for adults (aged 18 years and over), and those whose invalidity began before the age of 18 years (25 years in the case of full-time students). It is financed from the State budget and granted to those who are totally incapable of work but they do not require (considerable) assistance/care from other persons to carry out essential daily activities. This benefit is similar to “normal” invalidity pension and could not be treated as LTC.

The Permanent Allowance (Zasiłek stały) – awarded to an adult person keeping a single household and totally incapable of work due to age or disability, provided that the income of that person is lower than the income criterion for a person keeping a single household, and to an adult person staying with the family, completely incapable of work due to age or disability, provided that the income of that person, as well as the income per person in the family, is lower than the income criterion per person in the family. Amount: maximum PLN 444.

Earmarked allowance (Zasiłek celowy) – awarded for the coverage, in full or in part, of the costs of the purchase of food, medicine and treatment, fuel, clothing, daily necessities, minor apartment repairs, and funeral costs. The amount depends on the individual situation.

The Periodic Allowance (Zasiłek okresowy) – awarded due to any chronic disease or disability to a person keeping a single household whose income is lower than the income criterion for a person keeping a single household and to a family whose income is lower than the income criterion for the family. Amount: maximum PLN 418 (€ 95.69).

A form of financial assistance paid directly to persons in need of long-term care services are the Medical Care Allowance (Zasiłek pielęgnacyjny) and the Medical Care Supplement (Dodatek pielęgnacyjny), which are granted for a partial coverage of expenses resulting from the need to provide a disabled person with care and assistance of another person due to his or her incapacity for independent existence. The person concerned has a free choice and can use the money for the services he or she prefers. There is no difference if a cash benefit is used for professional care providers or informal caregivers. The amount of the benefits does not relate to the level/scale of dependency.

In addition, some other cash benefits might be mentioned.

The Family allowance (Zasiłek rodzinny): The entitlement to a family allowance is, among others, subject to means-testing. The right to the family allowance is awarded if the income per person in a family or if the average monthly income of a learning person does not exceed PLN 504. If there is a child with a certified disability or with a certified moderate or severe disability in the family, the family is entitled to a family allowance if the average monthly income per capita in the family or the average monthly income of a learning person does not exceed PLN 583.

Some benefits for veterans might be mentioned as well (although they are not necessarily linked to long-term care). They may include direct benefits and reduced transport tariffs.

The Care allowance (Zasiłek opiekuńczy) granted on the basis of the Act on cash benefits payable for sickness and maternity from the social insurance of 25 June 1999.

The Care Allowance is granted when it is necessary to take care of: a. a child up to 8 years of age in case of: b. an unexpected closing of a day nursery, a kindergarten or a school which the child attends, c. childbirth or sickness of the insured person's spouse who permanently takes care of the child if the childbirth or sickness make them unable to take care of the child, d. a stay of the insured person's spouse who takes care of the child in a health care institution, e. a sick child is up to 14 years of age, f. any other sick member of the family (spouse, parents, parents-in-law, grandparents, grandchildren, siblings, and children over 14 – if they stay in the same household with the insured person).

If care is taken of the child up to 14 years of age, the care allowance is granted for the period of caretaking, which cannot exceed 60 days per calendar year. If a child is older or if care is taken of another member of the family care allowance is granted for a maximum period of 14 days in the calendar year.

Care allowances are jointly granted for taking care of children and other members of the family for the period not exceeding 60 days per calendar year.

The allowance is payable at the rate of 80% of the basis of contribution rates (average salary). The incapacity to work pension (Renta z tytułu niezdolności do pracy) might be considered as a long-term care benefit only if a person has a certificate of the ZUS-authorised physician to the medical commission of the social security institution about the total inability to perform any kind of work and in the case of finding that the ability of the organism has been impaired to a degree which makes it necessary for the person concerned to be under permanent or longterm care to satisfy her or his basic living needs and the inability to conduct independent existence is announced.

Combination of benefits

Cash benefits and benefits in kind.

As a general rule, there is a free choice between cash benefits and benefits in kind.

Nevertheless, the cash benefits usually do not include the possibility to receive benefits in kind.

Benefits for the carer

The nursing benefit (Świadczenie pielegnacyjne) – established to support people who do not undertake or resign from employment or other paid work due to the necessity of taking care of a disabled child. The child (under 16 years old) must be in possession of a certificate confirming his or her disability with recommendations of constant or long-term care or help, related to a limited ability of the child to independent existence and a necessity of the everyday participation of a caretaker in the process of medical treatment, rehabilitation and education, or (if the child is older than 16 years) of a certificate confirming a considerable degree of disability. A caregiver can receive the nursing benefit only if he or she is one of the parents or the factual guardian of the child. The amount of money paid directly to the caregiver is PLN 520 (€ 119.04) per month. The caregiver can have his or her social insurance contributions paid from the state budget.

A social assistance centre pays the contribution to an old-age and pension insurance. The amount is subject to income criteria per person in the family, to a person that gives up employment due to the necessity to exercise direct, personal care for a member of the family suffering from a long-term or serious disease, and for a non-cohabiting mother, father, or for siblings, provided that the actual income per person in the family of the person exercising such care does not exceed 150% of the amount subject to income criteria per person in the family, and provided that the person exercising such a care is not covered by mandatory oldage or disability pension insurance under other titles and receives no old-age or disability pension. The above also refers to individuals who – due to the necessity to exercise such a care – are on unpaid leave. The contribution to old-age and pension insurance – in the amount specified under relevant provisions on the social insurance system – is paid for the duration of exercising such care.

Addendum: Social security coordination aspects

According to the Note of the Polish delegation, the above listed benefits in kind represent a mix of sickness benefits and social services that are not considered as part of social security system (health care) in Poland but that belong to the sphere of social assistance.

The Polish delegation noted that according to their view only Medical Care Supplement (Dodatek pielęgnacyjny) and Medical Care Allowance for adults (Zasiłek pielęgnacyjny) can be treated as LTC cash benefits.

They have emphasized that according to the Judgement of The Court (C-333/00 Mahheimo) a benefit such as the home child-care allowance is a family benefit within the meaning of Article 4(1)(h) of the Regulation 1408/71 i. That is why Medical Care Allowance should be treated as LTC only in the case of adults (not in case of children).

According to the view of the Polish delegation, Supplement to family benefit (Training and Rehabilitation of Disabled Child supplement, dodatek z tytułu kształcenia i rehabilitacji dziecka niepełnosprawnego) cannot be coordinated as sickness benefits. All supplements to family allowances in Poland are integral part of “main” family allowance (they cannot be granted separately). All supplements to family allowances are recognized as family benefits under the Regulation 883/2004 i.

The Polish delegation expressed their believe that social assistance benefits cannot be coordinated as LTC benefits, since the Regulation No 883/2004 i does not apply to social assistance. In Poland the duty of guaranteeing the implementation of social assistance tasks rests upon territorial self-government units/communes and governments administration. They prepare an evaluation of social support resources based on an analysis of local social and demographic situation, which affects the assistance aimed at people in need. When granting assistance, family background interview shall be conducted to determine personal and financial situation, family income and assets of individuals and families.

The nursing benefit (Świadczenie pielegnacyjne) is established to support people who do not undertake or resign from employment or other paid work due to the necessity of taking care of a disabled child. It is granted to the carer (not to a disabled child/person); the carer can have his/her social insurance contributions paid from the State budget. The carer’s activity is regarded as a gainful activity under Polish legislation, where the activity is exercised. In this situation we should treat this person (carer) in accordance with Article 1 and Title II of Regulation (EC) No. 883/2004 i.

PORTUGAL

Applicable statutory basis

Social insurance:

Statutory Decree 265/99 of 14 July 1999, amended by Statutory Decree 309-A/2000 of 30 November 2000.

Guaranteeing sufficient resources:

Statutory Decree 265/99 of 14 July 1999, amended by Statutory Decree 309-A/2000 of 30 November 2000.

Social security system and National Health Service:

Statutory Decree 101/06 of 6 June 2006.

Benefits in kind

• 1. 

  Home care

Home care (apoio domiciliário).

Daily care, personal comfort, cleaning, meal delivery, accompaniment during medical visits etc.

Foster families (famílias de acolhimento).

Temporary or permanent integration of elderly persons or disabled adults (maximum 3) in foster families who ensure that their basic needs, including in terms of medical care, are met. Integrated home care teams (Equipas de Cuidados Continuados Integrados) - Health and Social community multidisciplinary teams, for citizens in convalescence with functional dependence or terminal illness that do not need in-patient care.

• 2. 

  Semi-residential care

A Night Centre (Centro de Noite) for elderly people who are isolated and, accordingly, in need of assistance during the night (from 6pm to 8am);

Day care centres (Centro de dia) for elderly persons. At least 8 hours per day;

Centres for day care and promotion of autonomy (Unidades de dia e de promoção da autonomia): 8 hours per day;

Sheltered workshops (centro de actividades ocupacionais) for seriously disabled persons;

Centres for social and occupational measures (forum sócio-ocupacional) for persons with minor mental disorders;

Nursing homes for temporary stay (lar temporário) of disabled children and youngsters between the age of 6 and 16 years.

• 3. 

  Residential care

Nursing homes for permanent stay (lar de idosos) of elderly persons who are or risk to become severely dependent;

Homes (residência) for persons over the age of 16 years with permanent or temporary disabilities;

Centres for supported life (unidade de vida apoiada) for persons with permanent mental disabilities;

Centres for protected life (unidade de vida protegida) for adults who suffer from serious psychological problems likely to become permanent;

Centres for autonomous life (unidade de vida autónoma) for adults who suffer from serious psychological problems likely to become permanent, but who maintain a certain degree of autonomy;

Temporary Reception Centres for Emergencies (Centro de Acolhimento Temporário de Emergência) for elderly persons in a difficult social situation;

Convalescent centres (Unidades de convalescença) for medical rehabilitation care following hospitalisation;

Medium-term and rehabilitation centres (Unidade de média duração e reabilitação), in conjunction with the hospital, for medical rehabilitation care and social / psychological support;

Long-term and maintenance centres (Unidade de longa duração e manutenção) for social support and maintenance treatment of persons suffering from chronic pathologies;

Centres for palliative care (Unidades de cuidados paliativos) for the support, in a hospital environment, of seriously ill persons.

• 4. 

  Other benefits

The provision of technical aids.

Premature intervention (Intervenção Precoce) integrated aid measure combining education, health and social assistance for children up to 6 years old with disabilities or with a serious risk of mental retardation.

Cash benefits

Social insurance:

The Long-term care supplement (complemento por dependência): paid to recipients of invalidity, old-age and survivors' pensions who are reliant on care. A monthly amount is indexed to the amount of the social pension (pensão social) and annually updated. In 2012 this amount is € 97.70 regarding 1st degree of dependency and € 175.86 concerning 2nd degree of dependency.

14 benefits paid yearly. The Christmas and holiday bonus: amount equal to the benefit paid for the corresponding month.

The allowance for the assistance by a third party (subsídio por assistência de terceira pessoa)is a family benefit granted to severely disabled descendants who are incapable to carry out their basic needs and need the permanent help of a third person. In 2012 it mounts to € 88.37.

Guaranteeing sufficient resources:

The long-term care supplement (complemento por dependência): paid to recipients of invalidity, old-age and survivors' social pensions who are in need of permanent assistance of a third party. Monthly amount indexed to the indexing reference of social support (indexante dos apoios sociais, IAS): € 94.77 or € 170.59 according to the degree (1st or 2nd) of dependency.

Allowance for assistance by a third party (subsídio por assistência de terceira pessoa): see above.

Discretionary use. However, the benefits are paid to the care provider in case the beneficiary is incapacitated or if she or he resides in a social support (or assimilated) institution.

Combination of benefits

No mixed benefits.

Not applicable. Accumulation possible.

Benefits for the carer

No specific benefits for the carer.

ROMANIA

Applicable statutory basis

Law 448 of 6 December 2006 on Protection and Promotion of the Rights of Persons with Handicap (Legea privind protectia si promovarea drepturilor persoanelor cu handicap), with subsequent amendments.

Law 17 of 6 March 2000 on Social Assistance of Senior Persons (Legea privind asistenta sociala a persoanelor varstnice), with subsequent amendments.

Benefits in kind

• 1. 

  Home care

Persons with handicap:

Personal Assistant (asistent personal) – care and protection for a period longer than 24 hours. Senior persons:

Caregiver (persoana de ingrijire) – social and socio-medical services for a period longer than 24 hours.

• 2. 

  Semi-residential care

Persons with handicap:

Qualified Personal Assistant (asistent personal profesionist) – care and protection for a period longer than 24 hours,

Day centres – social services integrated with medical, education, housing, labour force employment and other similar services up to 24 hours.

Senior persons:

Day, night, and other specialised centres for senior persons – socio-medical services up to 24 hours.

• 3. 

  Residential care

Persons with handicap:

Residential centres – social services integrated with medical, education, housing, labour force employment and other similar services for a period longer than 24 hours in:

Care and assistance centres,

Recovery and rehabilitation centres,

Integration centres providing vocational therapy,

Centres of training for an independent life,

Crisis centres,

Centres for community and training services,

Sheltered housing, etc.

Senior persons:

Homes for senior persons – social, socio-medical and medical services for a period longer than 24 hours.

• 4. 

  Other benefits

Persons with handicap: e.g. Gratuities by Urban Transportation (calatorii gratuite la transportul urban). 138 / 156 Cash benefits

Persons with handicap:

The Indemnity (indemnizatie) which is an alternative to the Personal Assistant (asistent personal) is paid to the person with severe handicap. It is equal to the net wage for a certain category of social worker.

The amount is at his/her discretion.

Senior persons:

Not applicable.

Combination of benefits

Persons with handicap:

Cash and in kind benefits.

The person with severe handicap may freely choose between Indemnity (indemnizatie) and Personal Assistant (asistent personal) (includes inter alia relatives and spouses).

Senior persons:

In kind benefits.

Benefits for the carer

Persons with handicap:

As the Personal Assistant (asistent personal) (includes inter alia relatives and spouses) and the Qualified Personal Assistant (asistent personal profesionist) have employment contracts, they are covered for different risks.

The Personal Assistant and the Qualified Personal Assistant are entitled to benefits in kind such as free urban and inter-urban transportation, etc.

Senior persons:

As the Caregiver (persoana de ingrijire) has an employment contract, he/she is covered for different risks

SLOVAK REPUBLIC

Applicable statutory basis

The Act on Social Services (Zákon o sociálnych službách) No. 448/2008.

The Act on Financial Benefits for Compensation of Disabled Persons (Zákon o peňažných príspevkoch na kompenzáciu ťažkého zdravotného postihnutia) No. 447/2008.

The Act on Health Care and Services Related to Health Care (Zákon o zdravotnej starostlivosti a službách súvisiacich s poskytovaním zdravotnej starostlivosti) No. 576/2004. The Act on Health Care Providers, Medical Workers and Professional Medical Associations (Zákon o poskytovateľoch zdravotnej starostlivosti, zdravotníckych pracovníkoch a stavovských organizáciách v zdravotníctve) No. 578/2004.

The Act on Subsistence Minimum (Zákon o životnom minime) No. 601/2003.

Benefits in kind

• 1. 

  Home care

Attendance services to help with personal activities of daily living, with keeping up the household and with basic social activities.

• 2. 

  Semi-residential care

Semi-stationary care is provided in the social services facilities e.g. Daily Stationary Facility (Denný stacionár). It is provided as a daily or a weekly care (with persons returning home during the weekend). Different activities like specialised services, nursing etc., are provided there.

There are no exactly defined daily hours during which the recipient may attend the facility.

• 3. 

  Residential care

Nursing home care is provided in social services facilities: Shelter Facility (Zariadenie chráneného bývania), Social Service Home (Domov sociálnych služieb) and Home of Supported Inhabitation (Zariadenie podporovaného bývania). For a temporary period, the nursing home care is provided also in the Attendance Service Facility (Zariadenie opatrovateľskej služby) and in the Rehabilitation Centre (Rehabilitačné stredisko).

• 4. 

  Other benefits

Social Guidance (Sociálne poradenstvo), Interpretation (Tlmočenie), Social rehabilitation (Sociálna rehabilitácia). According to the Note of the Slovak delegation these benefits do not satisfy the aspects of LTC benefits.

The social services system, in which providers (self-government of municipalities and upper regional units, public and non-public providers) offer social services to persons in social need (disabled persons, elderly, single parents, homeless persons, etc).

Cash benefits

For professional providers within home care the Personal Assistance Benefit (Príspevok na osobnú asistenciu) is set: the sum of 1.39% of the subsistence minimum per hour of assistance required (maximum of 7 300 hours per year). This benefit is granted to the person who is in need of care and whose income is lower than 3 times the subsistence minimum, otherwise the benefit is lower.

Personal assistant is not necessarily a professional caregiver. It can be any natural person who has reached 18 years of age, is legally competent and with whom the severely disabled person has concluded an agreement on the performance of personal assistance.

For informal carers (relatives) within home care the Attendance Service Benefit (Príspevok na opatrovanie) is set: up to the level of 111.32% of the subsistence minimum per month if only 1 person receives home care and up to the level of 148.42% of the subsistence minimum per month if 2 or more persons receive home care. The benefit is paid directly to the carer (obviously a family member) in the carer's own right. An increase of the benefit by the sum equivalent to € 49.80 per month is granted if a severely disabled child is in home care and the provider has no other income.

The Benefit for Purchasing, Repairing, Adjusting and Training of Utilisation Equipment (peňažný príspevok na kúpu, úpravu alebo opravu pomôcky): maximum benefit of € 8 630.42. Purchasing a Hoisting Device Benefit (Peňažný príspevok na kúpu zdvíhacieho zariadenia): maximum benefit of € 11 617.88.

Purchasing and Adjusting a Car Benefit (Peňažný príspevok na kúpu alebo úpravu osobného motorového vozidla): maximum benefit of € 8 298.48.

Transportation Benefit (Peňažný príspevok na prepravu): maximum benefit is 51.02% of the subsistence minimum (Životné minimumi) per month.

Adaptation of a Residence or a Garage Benefit (Peňažný príspevok na úpravu bytu, rodinného domu alebo garáže): maximum benefit of € 8 298.48.

The Compensation of Enhanced Costs Benefit (Peňažný príspevok na kompenzáciu zvýšených výdavkov): monthly supplements for special dietary requirements (up to 18.56% of the subsistence minimum), personal and domestic hygiene, clothing, shoes and housing equipment (9.28% of the subsistence minimum), operation of a car (16.7% of the subsistence minimum), maintenance of a guide dog (22.27% of the subsistence minimum).

Combination of benefits

Cash benefits as well as benefits in kind at home and in institutions can be combined; however, for selected benefits, the combination is not possible (e.g. the Attendance Service Benefit (Príspevok za opatrovanie) with the Personal Assistance Benefit (Príspevok na osobnú asistenciu)).

Free choice between cash benefit and benefit in kind possible.

Benefits for the carer

The state pays contributions on the carer´s old-age and invalidity insurance. It is possible to take a paid leave in order to care for a dependent person (relief service).

Addendum: Social security coordination aspects

In the Note of the Slovak delegation it is stressed that for cash allowances the income and the assets of the person with a severe disability, as well as all the jointly assessed persons, are established, which is regularly reviewed once a year, indicating the fact that the allowances can be provided only to such a group of persons with severe disabilities that are at a lower social level. They are linked to the socio-economic situation in the Slovak Republic and their amount depends on the subsistence minimum.

Cash allowances are provided on the basis of individual and discretionary review of particular situation and circumstances of the applicant and his or her family (the social assessment activity) for the purpose of compensating for the social consequences of severe disability. The cash allowances are not claimable, are not awarded automatically to persons meeting certain criteria, and are of the discretionary nature. Their aim is contributing to the support of autonomy as well as social integration of disabled persons, helping them to lead a life comparable with that of persons not having disabilities. Therefore care allowances should not be exportable.

According to the view of the Slovak delegation, expressed in their Note, cash benefits for compensation of a severe disability are social assistance benefits. If they were to be regarded as long-term care benefits, the list should give only two cash benefits that can have some of their features:

• - 

  the cash allowance for care, which is provided to the caregiver and

• - 

  the cash allowance for personal assistance, which is provided to a natural person with a severe disability but subject to monthly produced statements of the number of hours of personal assistance, as well as the receipts of the fees paid to the personal assistant, without which cash allowance cannot be paid out. For this reason it is debatable whether this cash allowance should not be regarded as an LTC benefit in kind.

SLOVENIA

Applicable statutory basis

No specific law related to long-term care.

Long-term care benefits are included in the following acts:

The Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju, ZPIZ-1) (Official Gazette of the Republic of Slovenia, No. 109/2006, offical consolidated text).

The Social Assistance Act (Zakon o socialnem varstvu, ZSV) (Official Gazette of the Republic of Slovenia, No. 36/04)

Financial Social Assistance Act (Zakon o socialno varstvenih prejemkih, ZSVarPre) (Official Gazette of the Republic of Slovenia, No. 61/2010)

Rights Enforcement from Public Funds Act (Zakon o uveljavljanju pravic iz javnih sredstev, ZUPJS) (Official Gazette of the Republic of Slovenia, No. 62/2010)

The Parental Care and Family Benefits Act (Zakon o starševskem varstvu in družinskih prejemkih, ZSDP) (Official Gazette, No. 110/2003, 10/2008- offical consolidated text)

The Mentally and Physically Handicapped Persons Act (Zakon o družbenem varstvu duševno in telesno prizadetih oseb, ZDVDTP) (Official Gazette SRS, No. 41/83)

The Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju, ZZVZZ) (Official Gazette, No. 100/2005).

Benefits in kind

• 1. 

  Home care

Home care is provided by the following services:

• - 

  Community services provide medical-social care at home. The user is provided nursing care services, preventive home visits and assistance in obtaining adequate social treatment. The costs of nursing care services are covered by the compulsory health insurance.

• - 

  Community psychiatry is a team approach to the treatment of patients after their discharge from treatment at the secondary (specialist) level into home care, providing their social inclusion, maintenance and follow-up of their health condition.

• - 

  Social home help is organised locally, provided within the public service network by the Social Work Centres, homes for elderly and special institutions for home care. Home help is available for a maximum of 4 hours a day or 20 hours a week.

• - 

  Personal assistance is a program ran by persons with disabilities themselves, and is financed by the state, local community and user funds (it is not available across the country).

• - 

  Social alarms/telecare is organised locally, not provided within the public service network; available only in some municipalities (currently there are essential changes).

• - 

  Meals on wheels is a commercial service unless when is being part of home help service package.

• - 

  Sheltered housing emerged in recent years and is funded by public sector (municipal housing funds, Pension Real Estate’s Fund by private investors or as public-private partnership ventures).

• 2. 

  Semi-residential care

Day care centres are organised locally and include the following services: protection, food supply, health care, social integration, social activities and transport.

Day care is usually performed in the welfare employment centres, in homes for elderly (domovi za starejše) and in private institutions on a basis of a concession contract concluded between institutions performing day care and the state or on the basis of a work permit.

Group homes and day centers for people with mental health problems (stanovanjske skupine) are organised locally, not provided within the public service network; available only in some municipalities; financed by the state, local community and user funds (it is not available across the country).

• 3. 

  Residential care

Residential care is mainly a public responsibility: in terms of the establishing and maintaining facilities, of developing the network of social care homes. The system of financing the residential care is a combination of public and private responsibility: people have to cover the expenses of accommodation, food and social care services, but if income is insufficient, the state (municipality) supplements the payment up to the entire price.

Residential care in Slovenia is provided by:

• - 

  homes for the elderly,

• - 

  special social care homes,

• - 

  centres for care and training (residential institutions for people with learning disabilities),

• - 

  institutions for training of severe and profound mentally disabled children.

Homes for the elderly have the longest tradition in Slovenia and are operating in the public and private domain (private institutions with concessions). Special social care homes and institutions for training of severe and profound mentally disabled children are only public and there are no private partnerships. The centres for care and training operate in both the public and private domain. In the public sector the providers of homes for the elderly are municipalities and in the private sector the providers are private social institutions who have acquired a license or concession.

Health care is covered from the compulsory health insurance by the Health insurance Institute of Slovenia (HIIS) according to the contracts between the HIIS and above-mentioned institutions.

Nursing hospitals could also be mentioned. Although several Slovenian hospitals already operate departments for non-acute medical treatment, the first nursing hospital in Slovenia was opened in February 2011 in Ljubljana. Nursing hospitals should be opened in other cities as well. The purpose of such hospitals is to accept patients who have concluded an acute medical treatment, but are not yet ready to lead an independent live at their home or in a home for elderly. The nursing hospital is thus a transitional stage between a hospital treatment and living at home (again) or in the home for elderly. It is not intended for indefinite hospitalisations. The decision on the admittance is taken by the team of experts, according to the overall plan of treatment and care. In a nursing hospital the emphasis is on care activities, therefore a stable medical condition is one of the conditions to be accepted to a nursing hospital. Also the majority of staff are nurses, and only few are physicians.

Within the framework of non-acute hospital care, hospices perform the following services:

• - 

  extended hospital treatment (EHT) where patients are treated after completed acute therapy because they are unable to return to their home environment due to their current health condition; where they are provided with an adequate rehabilitation programme, a relatively rapid improvement of their condition may be expected, which enables them to return into their home environment (expected health improvement, a list of hospitals that offer such rehabilitation programmes);

• - 

  nursing care is provided for a short period of time when the health condition after completed acute therapy has deteriorated so that the patient’s return to their previous environment is impossible while no improvement may be expected and therefore it is necessary to provide suitably adjusted conditions (social care; return into home care is not possible);

• - 

  non-acute palliative care (terminal stages – short-term conditions, in this case short life expectancy; no improvement of the condition may be expected; institutional care placement in such a short time is not feasible).

• 4. 

  Other benefits

The right to technical aids (orthopaedic, hearing and other aids intended for home care – special beds, sanitary medical equipment, etc) available under compulsory health insurance. Costs are covered in full for children with severe and profound mental disabilities, the disabled and other persons who rely on the assistance of another person for all or most of their existential functions, disabled persons who have at least 70% physical disability according to regulations on pension and invalidity insurance, persons over 75 years, and social assistance recipients (for the latter co-payments are covered by the State).

Cash benefits

Cash benefits are paid directly to a person in need of care. Cash benefits are intended to cover additional costs arising from a need for care of another person (professional or informal caregiver).

The Supplement for Care and Assistance (dodatek za tujo nego in pomoč) granted to disabled persons who are incapable of performing basic life functions and for which they require the constant help of another person. This supplement amounts from 20% to a maximum of 30% of the national average net personal income per employee if a person needs assistance of another person in performing all of his or her basic life functions (€ 165.07), and 10% to 20% if help of another person is required in performing a majority of the basic life functions (€ 82.54).

The Assistance and Attendance Allowance (dodatek za pomoč in postrežbo): available to lawfully permanent resident recipients of old-age, invalidity, widow/widower's and survivor's pension, should they need permanent help to satisfy their vital necessities. It amounts to at least 70% of the minimum pension for a full pension qualifying period for persons, who are in need of assistance and attendance provided by a third person to help him/her with all of basic day-to-day activities (€ 290.15) or half of the amount for persons who need assistance in performing a majority of basic day-to-day activities (€ 145.08) or 100% of the minimum pension for a full pension qualifying period for the most severely handicapped (€ 414.50).

The Special Childcare Allowance (dodatek za nego otroka, ki potrebuje posebno nego in varstvo): provides financial assistance to a family with a child with special needs who are permanent residents, and is intended to cover the higher cost of caring for such a child. The benefit is paid until the age of 18 or 26 if the child is in education. The monthly amount is € 101.05; for children who are in need of special care 24 hours a day the monthly amount is € 202.17.

The Partial Payments for Loss of Income (delno plačilo za izgubljeni dohodek):

Paid to one of the parents who has left his or her job in order to care for a child with special needs. The child and one of the parents must be permanent residents and EU citizens. The monthly amount equals to the national minimum wage (€ 734.15 – gross value).

The Assistance and attendance allowance (dodatek za pomoč in postrežbo) for social assistance recipients, who due to old-age, illness or invalidity are incapable of independent living and require the assistance of another person (Article 31.a of the Social Assistance Act of 1992 with later amendments). It is of a subsidiary (social assistance) legal nature. The same rules apply as for the assistance and attendance allowance as a supplement to an old-age, invalidity, widow’s or family pension (described above). It is also foreseen in the new social assistance act, which should come into force in 2012.

The Assistance and attendance allowance for war invalids (of a certain degree), according to the War Invalids Act (of 1996 with later amendments, Article 22 and following). The same criteria as for the assistance and attendance allowance as a supplement to an old-age, invalidity, widow’s or family pension apply (described above). There are some special provisions, mainly to the benefit of the allowance recipient. This allowance could be classified as an LTC benefit for victims of war.

The person has a free choice and can use the money at his own discretion. There is no control on how the money is spent.

Combination of benefits

There is a combination of cash benefits and benefits in kind. Cash benefits are paid directly to the beneficiary.

Free choice between cash benefits and benefits in kind.

Benefits for the carer

The benefit is paid to a carer in case a person entitled to residential care opts for the right to choose a family assistant (družinski pomočnik) instead. The locally competent Centre for Social Work awards the family assistant to a disabled person who requires help with performing all of the activities of daily living. A family assistant is paid by the local municipalities (€ 578.55 per month – gross value).

The Partial Payments for Loss of Income (delno plačilo za izgubljeni dohodek) have already been mentioned above. It is rather automatically transformed to a benefit for a family assistant when the child reaches maturity.

SPAIN

Applicable statutory basis

Act No. 39/2006 on the Promotion of Personal Autonomy and Assistance to persons in situations of dependence of 14 December 2006, as amended.

It seems that in Spain a formal criterion is followed, i.e. as long-term care benefits are considered only those regulated by the above-mentioned legislative act.

However, it is obvious that the “need of care” can be also protected by other social security benefits (partially also linked with long-term care):

• maternity benefits for parents while nursing their children

• Contributory and non-contributory invalidity pensions

Both branches only specifically guarantee financial help to persons in need of nursing care when they satisfy two requisites: to be legally qualified as disabled and to require the help of another person to carry out the most essential day-to-day activities, as a result of the loss of "functional or anatomical capacity", which should be determined by the medical services.

Under Spanish law, four different degrees of invalidity may be distinguished, depending on their consequences for the person´s capacity to work: partial permanent incapacity; total permanent incapacity; absolute incapacity, and extreme disability.

Extremely disabled is a worker or an employee, who not only suffers from a total permanent incapacity to perform any kind of job, but also needs the help of someone to perform the most essential acts of life such as eating, getting dressed, walking, or any other similar examples, due to their anatomical or functional shortcomings.

• Family benefits: there is only one example in which Spanish rules take into account the case of those young people suffering from an extreme incapacity that demands non-medical nursing care: when the person is 18 years old or over, he or she is affected by the loss of anatomical or functional capacity, at least for a degree of 75% and he or she needs the help of another person to carry out the daily activities.

Benefits in kind

• 1. 

  Home care

Different forms of assistance in the home of the person in a situation of dependence. Services aimed at promoting personal autonomy and preventing dependency are stipulated in Article 15(1)(a) of the Act 39/2006.

Tele-assistance and prevention are provided for.

• 2. 

  Semi-residential care

Attendance at day and night care centres. The duration and the type of care depend on the individual need of the dependent person.

• 3. 

  Residential care

Long-term care provided in institutions, mainly old-age homes and centres for the disabled.

• 4. 

  Other benefits

No other benefits.

Cash benefits

The amounts are fixed by law and vary according to the degree of dependency. The maximum monthly amount: € 833.96.

With regard to cash benefits, the Act 39/2006 mentions three types of benefits, two of which, despite being monetary, are of the same nature as the benefits in kind for the coordination purposes.

In the Spanish note it is argued that two cash benefits should be considered as benefits in kind according to case law of the Court of Justice of the European Community (CJEU), Decision No 175 of 23 June 1999 of the Administrative Commission of the European Communities on Social Security for Migrant Workers on the interpretation of the concept of ‘benefits in kind’ in the event of sickness or maternity pursuant to Council Regulation (EEC) No 1408/71 i, and more recently, Decision No S5 of the Administrative Commission for the Coordination of Social Security Systems of 2 October 2009 on the interpretation of the concept of ‘benefits in kind’ as defined in Article 1(va) of Regulation (EC) No 883/2004 i in the event of sickness or maternity. a) Financial benefit linked to a service (Article 17)

This is periodical and is only granted when access to a public or organised care service is not possible, in accordance with the degree and level of dependency and economic situation of the beneficiary, pursuant to the provisions of the agreement between the General State Administration and the corresponding Autonomous Community.

This personal financial benefit is, in any case, linked to the acquisition of a service. Therefore, this financial benefit is of the same nature as a benefit in kind. b) Financial benefit for personal care (Article 19).

The objective of the financial benefit for personal care is to encourage highly dependent persons to be more autonomous. The aim is for this benefit to contribute towards the hiring of a personal assistant for a number of hours, which will facilitate the beneficiary's access to education and work and will give them a more autonomous life in terms of pursuing basic, day-to-day activities.

Therefore, this financial benefit is of the same nature as a benefit in kind. c) Financial benefit for care in the family and support for non-professional carers (Article 18).

In exceptional circumstances, when the beneficiary is being cared for in the family environment, financial benefit for care in the family is granted as long as certain conditions and requirements are met. The carer must adhere to the rules on Social Security registration, membership and contributions laid down by law.

The Spanish legislation on protection against dependency does not provide for any care allowance to pay for housing or to supplement the benefit.

With regard to the tax benefits in the personal income tax, there are a number of measures which exempt persons with disabilities from paying taxes, or deduct or reduce their tax rate. Some of these may benefit persons with disabilities in a recognised situation of dependency, such as the measures to award net income from work or economic activities for contributions to listed heritage or for pension schemes, etc.

With regard to the personal income tax in the specific case of persons declared dependent under Act 39/2006, there are a number of measures in place which are set out in Act 35/2006 of 28 November 2006, as well as other implementing provisions.

Combination of benefits

The benefit compatibility scheme (mixed benefits) is regulated at territorial level by each of the Autonomous Communities.

Benefits for the carer

Cash benefits are payable to the beneficiary, who pays the informal caregiver. Compulsory inclusion of the informal caregiver in the Social Security System.

SWEDEN

Applicable statutory basis

The Social Services Act (Socialtjänstlagen) (2001:453) of 2002.

The Health Care Act (Hälso- och sjukvårdslag) (1982:763).

The Social Security Code (2010:110).

Benefits in kind

• 1. 

  Home care

This is the most common service.

If a person is in need of medical care that does not involve hospital care he or she should, according to the Health Care Act, be given that kind of care in his or her own home. The assistance in the form of home help shall also be given in a person’s own home. The municipality cannot refuse to give anyone in need assistance in their own home. There is no legal responsibility for spouses or children to care for their elderly relatives.

• 2. 

  Semi-residential care

Exists in the form of short-term stay, as a complement to home care.

• 3. 

  Residential care

Mainly for people with Alzheimer disease or persons with severe medical conditions or persons who suffer severely from anxiety and loneliness.

• 4. 

  Other benefits

Day care, rehabilitation, security alarms etc.

Persons with the lowest pension are entitled to a state financed income-tested housing supplement. Although, its purpose seems to be to top up the regular pension from an economic point of view, rather than a complement due to special care needs.

Cash benefits

Based on individual assessment.

The amount depends on municipalities.

Cash benefits as an alternative to municipal provision are not intended to be used as payments to informal carers.

In addition, other benefits might be mentioned as well:

The care benefit (vårdbidrag), according to Chapter 22 of the (2010:110) Social Security Code.

This is paid to the carer (normally the legal parent) of a disabled (or sick, in the need of care for at least six months) child from 0-19 years of age. It is a flat-rate benefit of SEK 107 000 a year (SEK 8 917 a month). There is also the possibility of extra cash benefits for extra expenses.

The occasional parental benefit (tillfällig föräldrapenning), Chapter 11-13 of the (2010:110) Social Security Code.

This is paid to the carer of certain disabled children of 16-21 (23) years of age when the child is occasionally ill with a maximum of 120 days per year.

The disability benefit (handikappersättning), Chapter 50 of the (2010:110) Social Security Code.

This is paid to disabled persons of 19 years of age or older (at 19 the right to a care benefit, see above, expires). This is a benefit to cover extra expenses due to care of assistance.

Assistance benefit (assistansersättning), Chapter 51 of the (2010:110) Social Security Code This is a cash benefit paid per hour of assistance to those who, due to a severe handicap, is in the need of assistance with a minimum of 20 hours per week concerning basic human needs. Car benefit (bilstöd), Chapter 52 of the (2010:110) Social Security Code.

This is a special benefit for the disabled with permanent (at least 9 years ahead) difficulties to use public transportation.

Combination of benefits

Benefits in kind.

Elderly care, such as home help is usually provided as a benefit in kind.

Cash benefits are allowed but not very common. A voucher-like system gives the individual a right to a certain amount of help related to a cost per hour or presumed result. This approach is considered to better target the quality issues.

Mixed benefits: could be possible, but are very uncommon.

Free choice between cash and/or benefits in kind is possible, but uncommon.

Benefits for the carer

Support from the municipality, e.g. providing information, support groups for carers, relief on demand or scheduled relief, centres for carers with activities.

Cash benefits, including the allowance to a relative, are usually calculated according to the number of hours of care. The payment can also be based on other criteria than number of hours. There is no national framework for the cash benefits and they are not paid out in all municipalities. Care benefits and occasional parental benefits paid to the carer have been mentioned above among the cash benefits.

Addendum: Social security coordination aspects

According to the Note of the Swedish delegation the aid and benefits granted in accordance with the Swedish Social Services Act (2001:453) are considered to cover benefits that clearly fall within the category of social assistance and therefore fall outside the material scope of Regulation 883/2004 i. Moreover, in Sweden, such benefits and measures are – with certain exceptions - established entirely at municipal level. It is only in the event of special obligations being imposed on the municipality by the Social Services Act that the municipalities’ freedom to decide on their course of action in the said area is limited.

SWITZERLAND

Applicable statutory basis

• 1. 

  The Federal Law on Sickness Insurance of 18 March 1994 (Bundesgesetz über die Krankenversicherung, KVG/Loi fédérale sur l'assurance-maladie, LAMal/Legge federale sull’assicurazione malattie, LAMal).

• 2. 

  The Federal Law on Accident Insurance of 20 March 1981 (Bundesgesetz über die Unfallversicherung, UVG/Loi fédérale sur l'assurance-accidents, LAA/Legge federale sull’assicurazione contro gli infortuni, LAINF).

• 3. 

  The Federal Law on Invalidity Insurance of 19 June 1959 (Bundesgesetz über die Invalidenversicherung, IVG/Loi fédérale sur l'assurance-invalidité, LAI/Legge federale su l’assicurazione per l’invalidità, LAI).

• 4. 

  The Federal Law on Old-age and Survivors' Insurance of 20 December 1946 (Bundesgesetz über die Alters- und Hinterlassenenversicherung, AHVG/Loi fédérale sur l'assurancevieillesse et survivants, LAVS/Legge federale su l’assicurazione per la vecchiaia e per i superstiti, LAVS).

• 5. 

  The Federal Law on Supplementary Benefits to the Old-age, Survivors' and Invalidity Insurance of 6 October 2006 (Bundesgesetz über Ergänzungsleistungen zur Alters-, Hinterlassenen- und Invalidenversicherung, ELG/Loi fédérale sur les prestations complémentaires à l’AVS et à l’AI, LPC/Legge federale sulle prestazioni complementari all’assicurazione per la vecchiaia, I superstiti et l’invalidità, LPC).

• 6. 

  The Federal Law on Military Insurance of 19 June 1992 (Bundesgesetz über die Militärversicherung, MVG/Loi fédérale sur l’assurance militaire, LAM/Legge federale sull’assicurazione militare, LAM).

• 7. 

  the Federal Law on General Provisions concerning Legislation on Social Insurances of 6 October 2000 (Bundesgesetz über den Allgemeinen Teil des Sozialversicherungsrechts, ATSG/Loi fédérale sur la partie générale du droit des assurances sociales, LPGA/Legge federale sulla parte generale del diritto delle assicurazioni sociali, LPGA).

• 8. 

  The Federal Law on Assistance for Victims of Crime of 23 March 2007 (Bundesgesetz über die Hilfe an Opfer von Straftaten, OHG/Loi fédérale sur l’aide aux victimes d’infractions, LAVI/Legge federale concernente l’aiuto alle vittime di reati, LAV).

• 9. 

  Cantonal laws concerning the funding of long-term care.

• 10. 

  Cantonal laws on social assistance.

Benefits in kind

• 1. 

  Home care

• KVG/LAMal:

• - 

  examinations and treatment at the home of the patient by doctors and chiropractors;

• - 

  contribution to care at the home of the patient by nurses or home care organisations (= SPITEX), on the basis of a medical prescription and of an established need for care;

• UVG/LAA/LAINF:

• - 

  treatment at the home of the patient by doctors and chiropractors;

• - 

  care at the home of the patient, prescribed by a doctor and provided by nurses or home care organisations (= SPITEX) (on a discretionary basis30contribution for home care provided by other persons);

• IVG/LAI (medical measures of the IV/AI): treatment at home by a doctor or, on prescription, by paramedical staff;

• MVG/LAM:

30 H. Landolt, ‘Soziale Sicherheit von pflegenden Angehörigen‘, (2009) Aktuelle Juristische Praxis, 1233 et seq (with an overview of the administrative practice concerning the care by family members on page 1237).

Examinations, treatment and care at home.

• 2. 

  Semi-residential care

• KVG/LAMal:

• - 

  examinations and treatment of outpatients in a hospital or in a medico-social establishment, as well as outpatient care in hospitals by doctors, chiropractors, and persons providing services on prescription or according to medical orders (partly qualification as ambulant);

• - 

  contribution to outpatient care provided in day or night care facilities or in a medico-social establishment, on the basis of a medical prescription and of an established need for care.

Semi-residential care also exists as far as the UVG/LAA/LAINF, the IVG/LAI and the MVG/LAM are concerned (partly qualification as ambulant).

• 3. 

  Residential care

• KVG/LAMal:

• - 

  examinations, treatment and care in a hospital by doctors, chiropractors and persons providing services on prescription or medical orders, and stay in the general ward of the hospital;

• - 

  examinations and treatment in a medico-social establishment by doctors, chiropractors, and persons providing services on prescription or medical orders;

• - 

  contribution to care provided in a medico-social establishment, on the basis of a medical prescription and of an established need for care;

• UVG/LAA/LAINF, IVG/LAI (medical measures of the IV/AI) and MVG/LAM: treatment, board and accommodation in the general ward of a hospital.

• 4. 

  Other benefits

Auxiliary equipment

Simple and adequate model. Appear on a list (except for MVG/LAM).

• KVG/LAMal: diagnostic or therapeutic equipment prescribed by a doctor (reimbursement up to a maximum amount);

• UVG/LAA/LAINF: therapeutic equipment; auxiliary equipment to compensate for physical damage or loss of a function.

• AHVG/LAVS: auxiliary equipment necessary for the insured person in order to move about, establish contacts with her or his entourage or develop personal autonomy;

• IVG/LAI and MVG/LAM: therapeutic equipment; auxiliary equipment necessary for the insured person in order to move about, establish contacts with her or his entourage or develop personal autonomy.

Cash benefits

Helplessness allowance

Depends on the degree of helplessness. Monthly amounts:

• IVG/LAI: slight: CHF 464; moderate: CHF 1 160; severe: CHF 1 856.

The helplessness allowance paid to insured persons living in an institution is half these amounts.

Minors who need intense care and who are not living in an institution are entitled to a supplement to the helplessness allowance, which is CHF 1 392 a month if there is a need of care for 8 hours a day at least, CHF 928 if there is a need of care of 6 hours a day at least and CHF 464 if there is a need of care of 4 hours a day at least.

Probably from the 1st of January 2012: assistance allowance in addition to the helplessness allowance.

• AHVG/LAVS: slight: CHF 232 (not for insured persons living in an institution); moderate: CHF 580; severe: CHF 928.

• UVG/LAA/LAINF: slight: CHF 692; moderate: CHF 1 384; severe: CHF 2 076.

• MVG/LAM: also a sort of helplessness allowance in the form of supplementary allowances for persons receiving home care and facing supplementary costs for care (also by non-medical staff) or assistance.

Yearly supplementary benefit (according to ELG/LPC)

Also designed for covering the daily fee of a stay in a medico-social establishment or in a hospital. Paid monthly. The cantons can limit the amount to be taken into account (they can also provide more extensive benefits than those provided by the ELG/LPC).

Reimbursement of special costs (according to ELG/LPC)

Reimbursement (up to a maximum amount; in addition to supplementary benefits to the oldage, survivors’ and invalidity insurance) of the costs for help, care, assistance and auxiliary equipment (home and semi-residential care; according to MISSOC cash benefit, according to national law benefits in kind). The cantons specify which costs are reimbursed (they can also provide more extensive benefits than those provided by the ELG/LPC).

The a priori bearing of part of the long-term care costs by cantons/municipalities according to cantonal laws concerning the funding of long-term care (not in the form of cash benefits to the persons in need of long-term care themselves). Of course, 26 cantonal legislations could not be analysed, but an example was found (Zürich) in a decision of the Federal Court of 24 March 2011, 2C_864/2010. 33 Cf Konferenz der kantonalen Sozialdirektorinnen und Sozialdirektoren (ed.), Empfehlungen der Schwei-zerischen Verbindungsstellen-Konferenz Opferhilfegesetz (SVK-OHG) zur Anwendung des Bundesgesetzes über die Hilfe an Opfer von Straftaten (OHG) (21 January 2010).

Contributions according to the OHG/LAVI/LAV: contributions for long-term help of third persons and compensation by the canton33 (both insofar as not covered particularly by social security or the author of damage).

Social assistance (cantonal legislation; insofar as not covered particularly by social security).

Combination of benefits

The benefits are provided by several branches of social security: benefits in kind and cash benefits, which are often granted to a person for the same period of time. In general, the person does not have the freedom of choice as to whether he or she prefers a benefit in kind or a cash benefit.

Benefits for the carer

A person caring for relations in ascending or descending line or for siblings who are entitled to an AHV/AVS or IV/AI helplessness allowance for a degree of helplessness which is at least moderate and who live with him or her in the same household may claim a bonus for caretaking. The yearly bonus corresponds to three times the amount of the minimum yearly old-age 1st pillar pension (in 2010: CHF 41 760). The bonus is part of the determining income for the calculation of the carer’s 1st pillar pension.

See also above at footnotes 30 and 31.

Contributions according to the OHG/LAVI/LAV (see above).

UNITED KINGDOM

Information in this Annex relates to England only. Competence for social care (benefits in kind) is devolved to Scotland, Wales and Northern Ireland.

Local authorities are responsible for identifying the needs of their local population and commissioning social care services to meet them. Services are delivered through the public, private and voluntary sector.

Applicable statutory basis

The Health and Social Care Act 2008.

The Social Security Contributions and Benefits Act 1992.

Benefits in kind

• 1. 

  Home care

Local authorities can provide home care, meals on wheels and special aids and equipment.

• 2. 

  Semi-residential care

Local authorities can provide attendance at day care centres.

• 3. 

  Residential care

Local authorities can arrange the admission to residential and nursing homes.

• 4. 

  Other benefits

Local authorities can provide adaptations to the home and temporary respite care.

People on low income may be able to get help with paying for prescriptions, dental treatment, sight tests and reasonable travel costs to and from hospital.

Cash benefits

Attendance Allowance:

Higher rate: GBP £73.60 (€ 81.46). Lower rate: GBP £49.30 (€ 54.56).

A person receiving an Attendance Allowance may get extra money for severe disability paid as part of:

• a Pension Credit,

• a Housing Benefit,

• a Council Tax Benefit.

The Disability Living Allowance:

Three rates for care needs:

GBP £19.55 (€ 21.63), GBP £49.30 (€ 54.56) or GBP £73.60 (€ 81.46).

Two rates for mobility needs:

GBP £19.55 (€ 21.63) or GBP £51.40 (€ 56.88).

The receipt of a Disability Living Allowance might increase the amount of the following benefits that a person is entitled to:

• Income Support • Income-related Employment and Support Allowance;

• Income-based Jobseeker's Allowance;

• Pension Credit;

• Housing Benefit;

• Council Tax Benefit;

• Working Tax Credit;

• Child Tax Credit.

The Attendance Allowance and Disability Living Allowance are the cash benefits payable to people with care needs. The use is at the discretion of the claimant.

Combination of benefits

No mixed benefits (but see above).

No free choice between cash benefits and benefits in kind.

Benefits for the carer

The Carers’ Allowance is payable to help people who look after someone who is disabled. They do not have to be related to or live with the person that they care for.

Amount: GBP 55.55 (€ 67) a week. Dependant additions are also available.

A person who receives a Carers’ Allowance or who has an underlying entitlement to it will qualify for the carer premium in Income Support and income-based Jobseeker's Allowance, worth up to £31.00 (€ 34.30) per week and an increased entitlement to Pension Credit.

• 2. 

  National social security schemes for unemployment 2

2 The mapping is based on the sources at the Commission's disposal (see below) and additional desk research. It provides the state of play at

the end of May 2013 and may not have taken into account most recent changes to national legislation.

Table 1 – Overview of Social Security Coverage for Unemployment per Country

Country Compulsory/voluntary Covers all employed persons? Covers all self-employed scheme? persons?

Yes No Additional details Yes No Additional details

Belgium Compulsory  Covers all employees X Does not cover and young persons any category of

who are unemployed self-employed

following their persons.

training.

Bulgaria Compulsory X - Employees who work X Does not cover for more than five any category of

working days or 40 self-employed

hours per calendar persons 3

month and assimilated

groups (e.g. civil servants, employees in

elective offices, judges,

soldiers and military

personnel, servants of

the Bulgarian Orthodox Church and

other registered

religions having

clerical rank).

• - 

  Paid and active

members of cooperatives legally

engaged by the cooperative,

• - 

  Management

executives and those in

control of commercial companies.

Czech Compulsory  

Republic

Denmark Voluntary  Voluntary - required  Voluntary -

that the person required that the

becomes a member of person becomes a

an unemployment member of an

3 Declaration by Bulgaria 2013 pursuant to Article 9 of Regulation (EC) No 883/2004 i.

Country Compulsory/voluntary Covers all employed persons? Covers all self-employed

scheme? persons?

Yes No Additional details Yes No Additional details

insurance fund in order unemployment

to be insured. insurance fund in

order to be

Persons who are insured.

resident in Denmark

and aged between 18 Persons who are

and between 18 and resident in two years below Denmark and aged

retirement age can join between 18 and

an unemployment two years below

insurance fund. retirement age can

join an

unemployment

insurance fund.

Germany Compulsory X Covers all employees X Voluntary

and trainees including insurance is

Voluntary young disabled possible for selfpersons.

employed persons

working at least 15

No compulsory hours per week.

insurance if income

from work is marginal, No cover for selfless than € 450 (2013). employed farmers, craftsmen and

retailers.

Estonia Compulsory  X Does not cover

any category of self-employed

persons.

However, selfemployed

persons

may be entitled to unemployment

allowance (see table 2) 4 .

Ireland Compulsory X Does not cover civil X No scheme for and public servants self-employed

recruited before April workers.

1995 or persons

earning less than

4 trESS Think Tank Report (2012) on Coordination of Unemployment Benefits , Annex III.

Country Compulsory/voluntary Covers all employed persons? Covers all self-employed

scheme? persons?

Yes No Additional details Yes No Additional details

€38/week.

Greece Compulsory  X No scheme for

self-employed workers.

Spain Compulsory   Voluntary

Voluntary (for selfemployed

persons)

France Compulsory  X Does not cover

any category of

Voluntary in some self-employed circumstances persons

Croatia 5 Compulsory  X Does not cover

any category of

self-employed

persons 6 .

Italy Compulsory X Does not cover persons X Does not cover

working in the farming any category of industry 7 . self-employed

persons.

Cyprus Compulsory  Covers employees and X Does not cover

voluntarily insured any category of

Voluntary persons working self-employed

abroad for Cypriot persons.

employers.

Latvia Compulsory  Covers all employees X No scheme for

self-employed

workers.

Lithuania Compulsory  Covers all employees X No scheme for

self-employed workers 8 .

5 Information on Croatia provided by the Croatian Employment Service 29.04.2013.

6 However, in the future self-employed persons may also covered. If proposed changes to Croatian national legislation are adopted by the

Parliament, they will enter into force on 01.01.2014 at the earliest.

7 Note AC 503/12 from Italy to the Administrative Commission for the Coordination of Social Security Schemes.

8 Declaration by Lithuania 2013 pursuant to Article 9 of Regulation (EC) No 883/2004 i.

Country Compulsory/voluntary Covers all employed persons? Covers all self-employed

scheme? persons?

Yes No Additional details Yes No Additional details

Luxembourg Compulsory  Covers all employees, 

young persons who are

unemployed after their

studies and selfemployed

persons.

Hungary Compulsory  Covers all employees  Covers all selfemployed

workers

Malta Compulsory  Covers all employees X No scheme for self-employed

workers

Netherlands Compulsory  Covers all employees X No scheme for

self-employed

Voluntary in workers

exceptional cases

Austria Compulsory X Covers all employees, X Self-employed

freelancers, trainees persons eligible

Voluntary for selfand participants in for voluntary employed persons vocational insurance:

rehabilitation. - Persons covered

No compulsory for old-age in

insurance if the income accordance with

is less than Austrian

€376.26/month. legislation; - lawyers;

• - 

  civil engineers.

No possibility or

voluntary

insurance for

persons over the age of 60, the age

for early

retirement or for

persons receiving

an old-age benefit 9 .

Poland Compulsory  Covers all employees  Covers all selfemployed

workers

9 trESS Think Tank Report (2012) on Coordination of Unemployment Benefits.

Country Compulsory/voluntary Covers all employed persons? Covers all self-employed

scheme? persons?

Yes No Additional details Yes No Additional details

Portugal Compulsory  X Voluntary scheme

open to self

Voluntary for certain employed workers categories of selfwith business and employed persons industry activities

and members of

statutory bodies of corporations 10

Romania Compulsory   Voluntary scheme

Voluntary for selfemployed

persons and

Romanian citizens

working abroad

Slovenia Compulsory  Voluntary insurance in  some circumstances

Voluntary for certain for: categories - persons working

abroad for a foreign

employer; - persons whose

employment contact is

suspended;

 -spouses/partners of

diplomats or civil servants posted abroad.

Slovakia Compulsory  Covers all employees  Voluntary scheme

Voluntary for selfemployed

persons

Finland Compulsory (basic  Covers all employees  Covers all selfscheme)

aged 17 to 64. The employed persons

voluntary incomeaged 17 to 64. The

Voluntary (incomerelated scheme requires voluntary incomerelated scheme) membership of a related scheme

Finnish unemployment requires

insurance fund. membership of a

Finnish

10 Note AC 026/13 of 27.04.2013 from Portugal to the Administrative Commission for the Coordination of Social Security Schemes

Country Compulsory/voluntary Covers all employed persons? Covers all self-employed

scheme? persons?

Yes No Additional details Yes No Additional details

unemployment

insurance fund.

Sweden Compulsory (basic  The voluntary income The voluntary scheme) related scheme requires income-related

membership of a scheme requires

Voluntary (income Swedish membership of a related scheme) unemployment Swedish

insurance fund. unemployment

insurance fund.

United Compulsory X Compulsory for Compulsory for

Kingdom employees, except for self-employed

Voluntary those earning less than persons, except for

£149 a week (tax year those with

2013-14). These earnings less than workers can choose £5,725 (tax year

pay voluntary National 2013-14). These

Insurance self-employed

contributions 11 . persons can

choose to pay voluntary National

Insurance contributions 12 .

Iceland Compulsory  

Liechtenstein Compulsory  Covers all employees X No scheme for

and apprentices self-employed

workers

Norway Compulsory Covers employees, X Generally no

freelancers. scheme for selfemployed

workers,

with the exception for fishermen.

Switzerland Compulsory  X

11 HM Revenue& Customs www.hmrc.gov.uk/working/intro/employed.htm and www.hmrc.gov.uk/ni/volcontr/basics.htm

12 HM Revenue& Customs www.hmrc.gov.uk/working/intro/class2.htm and www.hmrc.gov.uk/ni/volcontr/basics.htm

Sources:

Main source (unless marked otherwise)

Mutual Information System on Social Protection (MISSOC): Comparative tables on social

protection, last updated July 2012

Other sources

trESS Think Tank Report (2012) on Coordination of Unemployment Benefits

trESS Analytical Support (2011) Unemployment benefits for self-employed persons -

Overview of Member States' legislation concerning unemployment benefit schemes for the

self-employed persons – situation 31.1.2011

Interinstitutional file 2010/0380 (COD) i of 07.09.2011from the Presidency of the Council of the European Union to the Working Party on Social Questions

SSM-MOVE: Social Security on the Move: Promoting coordination on the transferability of

welfare benefits within a cluster of social security institutes (2013). Information on Italy,

Czech Republic, Hungary, Poland and Romania

Specific sources for Member States:

Croatia: Information provided by the Croatian Employment Service 29.04.2013

Italy: Note AC 503/12 Italy of 05.12.2012 to the Administrative Commission for the Coordination of Social Security Schemes

Portugal: Note AC 026/13 of 27.04.2013 from Portugal to the Administrative Commission for the Coordination of Social Security Schemes

United Kingdom: HM Revenue & Customs www.hmrc.gov.uk

Table 2 - Country-specific information on unemployment schemes

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

BE Unemployment   X  E+I - Be Daily Unlimit

benefit involuntarily amounts: ed

Allocations de - Article Also The unemployed

chômage/werkl 7 of the covers qualifying - Reside in - Reducti oosheidsuitkeri Belgium Law young period varies ngen - Possible to

Cohabita on from

concernin people

depending on

work partnts with 60% of g the who are

the age of the

person, time and dependan referenc

social unempl between 312 receive ts: min. e security oyed insured unemployme €42.79, earnings of followi working days nt benefit in max. to 55%

workers ng their during the proportion to €61.66, for previous 18 working

• - 

  Royal training months and hours 15 . - Single single

Decree . 624 insured persons: persons concernin working days min. and g during the €35.94, 40% for unemploy previous 36 max cohabita

ment months. €61.66, nts

regulatio - without

n Cohabita dependa nts nts in in

without 2 nd year

dependan of

ts: min. unempl

€18.99, oyment

13 According to declarations made by Member States in accordance with Article 9 of Regulation (EC) No 883/2004 i

14 Please note that this is not an exhaustive list. For information on common main conditions for maintaining the entitlement

to unemployment benefits common conditions and sanctions, see for example the EC-funded project PES-Benchmarking

Conditionality questionnaire on conditions to receive services and/or benefits on conditions to receive services and/or

benefits www.pes-benchmarking.eu/uploaddoc4852/235_WS_Vienna_Feb13_Whitepaper_Conditionality_WIFO_AT.pdf .

Common conditions include: voluntary or involuntary unemployment; registration at the employment services; be fit for work and not prevented from taking up suitable work; be available for work; be below retirement age; be actively seeking

employment; cooperate with the employment services (e.g. draw up a plan and report to them as agreed); and be ready to

accept any offer of suitable work, as defined in national legislation.

15 Missoc country guide, Your social security rights in Belgium, available on DG EMPL Social Security Coordination

website , last updated July 2012

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

max. 17 . €61.66 16 .

BG Unemployment   X 18 E+I - Be Minimu Maximu

benefits voluntarily m m 12

• - 

  The 9 months in or amount months. Social the last 15 involuntarily BGN Depend Security months unemployed 7.20/day s on the Code (€3.68). length - The Maximu of the Employm m daily insuranc ent amount e Promotio of period: n Act benefit can - 0 to 3 never years: 4 exceed months; 60% of - 3 to 5 the daily years: 6 maximu months; m - 5 to 10 amount years:8 of the months maximu - 10 to m 15 year: contribut 9 ory months: income 15 to 20 for the years: country, 10 which is months; BGN 20 to 25 2,000 years: (€1,023) 11 for 2012. months

  • - 

    over 25

16 Belgian National Employment Office (ONEM/RVA) www.onem.be/D_Opdracht_W/Werknemers/T67/InfoFR.pdf on

daily amounts of unemployment benefits as from 1 April 2013.

18 Declaration by Bulgaria 2013 pursuant to Article 9 of Regulation (EC) No 883/2004 i MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

years:12

months

CZ Unemployment    E+I Up to

benefit 19 - Possible to

First 3

months: the age

• - 

  Act No 12 months in undertake 50% of of 50

435/2004 past 2 years. partial employment previous years: 6

(Employ up to 20 income; months ment hours per 40% of Act) week and not previous From

• - 

  Act No exceeding income the age

589/1992 half the for the of 50-55

on social minimum remainin years: 9

security wage, and still receive g period. months

contributi UB 20 .

ons and For self Over the employe the age contributi d persons of 55: on to the the 12 state amount months employm is 22 .

ent policy calculate - Act No d on the 155/1995 basis of (Pension previous Insurance contribut Act) ions 21 .

DK Unemployment    - E+I: Full- Be 90% of 2 years

benefit Young time 52 voluntarily average within a

(arbejdsløsheds Unemplo Entirely Entirel people weeks or or earnings 3-year dagpeng) yment voluntar y immedi part-time 34 involuntarily of last 3 period. Benefit y UB volunta ately weeks in last unemployed months Act scheme ry UB after - Reside and for (Benefit

20 Czech Ministry of Labour and Social Affairs www.mpsv.cz/en/1604#loe

21 SSE-MOVE: Social Security on the Move: Promoting coordination on the transferability of welfare benefits within a

cluster of social security institutes (2013), p. 28

22 Czech Ministry of Labour and Social Affairs www.mpsv.cz/en/1604#loe MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

(Consolid – scheme comple 3 years stay in employe s paid 5

ation Act requires – ting Denmark es. days/we No 642 member require training - Specific ek)

of 22 ship of a s of at reporting Max. June Danish membe least 18 obligation: DKK 2012) unemplo rship months Every week 801/day, yment of a ; confirm 5 insuranc Danish - jobseeking days/wee e fund unempl Persons activities k or for oyment in online part-time insuran military - Possible to insured ce fund service; work partpersons, - time and max. Persons receive DKK holding reduced UB 534/day, a public in proportion 5 office to working days/wee (e.g. hours (max. k.

membe 30 weeks rs of within 104 Young

Parliam 23 weeks) unemplo

ent) or yed

a persons

munici or persons

pal after

office. military service: 82% of max.

amount after a month’s waiting period.

• 8. 

  DE Unemployment   X E+I: 12 - Involuntary Benefits Betwee

benefit I months in the or voluntary based on n 6 and

(Arbeitslosenge Social 2 years. unemployme previous 24

Code,

23 Danish government portal for citizens

https://www.borger.dk/Sider/Arbejdsloeshedsdagpenge.aspx?NavigationTaxonomyId=00f2b35b-88e5-4ed5-a98c

href="https://www.borger.dk/Sider/Arbejdsloeshedsdagpenge.aspx?NavigationTaxonomyId=00f2b35b-88e5-4ed5-a98c-fb062df75f0f">fb062df75f0f

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

ld I) Book III Also other nt; salary months,

(Sozialge periods than - Possible to (average dependi

setzbuch, insured work partdaily ng on SGB III) employment time as salary the

of can be taken employed or during length

24.3.1997 into account, selfthe last of the

e.g. periods employed year), previous

of military or while fiscal insuranc civil service, receiving category e period

periods when UB, as long and and the

the person as the hours whether person's

has received do not the age.

social exceed 15 person

security hours/week. has any The benefits for The income children. maximu e.g. work reduces m maternity, the amount 60%, or entitlem sickness, or of UB, 67% for ent of injury 24 . unless it is persons 24 below with months €165/month children, applies 25 . of net to

earnings persons

who

Max. have amount complet €78.83/d ed ay or insuranc €2364.90 e /month periods

No min. of 48 amount, months but and are possibilit aged y to over 58

receive

24 German Bundesagentur für Arbeit www.arbeitsagentur.de/nn_25634/zentraler-Content/A07-Geldleistung/A071-

Arbeitslosigkeit/Allgemein/Anwartschaftszeit.html

25 German Bundesagentur für Arbeit

www.arbeitsagentur.de/nn_25648/Navigation/zentral/Buerger/Arbeitslos/Alg/Nebenverdienst/Nebenverdienst-Nav.html

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

suppleme years 27 .

ntary

benefits 26 .

DE Unemployment     N/A - Resident in Persons In

benefit II (SNCB) Germany. 28 receive principl

All persons aged 15-65/67 Needs- Persons benefits e (Arbeitslosenge Social years capable of work, orientated and who have securing unlimite ld II) Code, including self-employed means-tested marginal their d if the

Book II persons and persons who employment subsisten conditio (Sozialge have exhausted their (minijob) of ce. ns of setzbuch, entitlement to unemployment up to Normal eligibilit SGB II) benefit II. €450/month requirem y are of are exempt ents met. 24.12.200 from tax and accordin Howeve 3 compulsory g to r, the

social legislatio benefit insurance n: is

contributions - Adults: usually

. The income €345/mo granted

from the nth for 6

minijob will - Singles, months,

be taken into single after account for parents, that the the as well entitlem

calculation as adults ent will

of the with a be

benefit 29 . underage assessed

partner:

26 PES-Benchmarking Conditionality questionnaire on conditions to receive services and/or benefits, information on

Germany

27 German Bundesagentur für Arbeit www.arbeitsagentur.de/nn_25638/Navigation/zentral/Buerger/Arbeitslos/Alg/Dauer

Anspruch/Dauer-Nav.html

28 German Bundesagentur für Arbeit

www.arbeitsagentur.de/nn_549740/Navigation/zentral/Buerger/Arbeitslos/Grundsicherung/Arbeitsuchend/Arbeitsuchend

Nav.html

29 German Bundesagentur für Arbeit www.arbeitsagentur.de/nn_549712/zentraler-Content/A07-Geldleistung/A071-

Arbeitslosigkeit/Allgemein/Alg-II-Minijob.html

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

€382/mo again.

nth

Addition al

suppleme

nts for

children,

dependin g on their age 30 .

EE Unemployment   X E+I: 12 - Max. Max.36

insurance months in last Involuntarily €34.02/d 0

benefit - 36 months unemployed; ay for calendar

(töötuskindlust Unemplo - Resident in first 100 days, ushüvitis) yment Estonia calendar dependi Insurance days, ng on

Act, after this length

• - 

  Labour max. of

Market insuranc €27.22/d

Services e ay period:

and - Less

Benefits Min. than 56 Act amount = months:

half the 180 180

national calendar

minimu days;

m wage. -more than 56

months, but less than 111 months: 270 calendar days; - 111 months or more: 360

30 German Bundesagentur für Arbeit

www.arbeitsagentur.de/nn_549712/Navigation/zentral/Buerger/Arbeitslos/Grundsicherung/Grundsicherung-Nav.htm and

www.arbeitsagentur.de/nn_426242/EN/Navigation/zentral/Leistungen/Arbeitslosengeld-II/Arbeitslosengeld-II-Nav.html

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

calendar

days.

EE Unemployment     E: 80 Same as for €101.68/ 270 allowance (SNCB) calendar days unemployme month days

(töötutoetus) Unemployed persons who do of work nt insurance (flat rate)

Labour not qualify for the activity over benefit, but 210 Market unemployment insurance the 12 months unemployme days if Services benefit, who have worked or before nt can either less

and finished full-time studies, and registration as be voluntary than

Benefits who have an income that is less than the allowance. unemployed or 180

Act involuntary. days

Also other remain

periods of to

full-time pension studies can be age taken into account 31 .

IE Jobseeker’s   X I: 104 weekly Involuntarily Flat-rate 312

benefit contributions unemployed benefit, days but

Social paid; and 39 maximu limited Welfare weekly m of to 234 Consolid contributions €188/we days if ation Act paid or ek (gros). the 2005 (as credited in person amended) last during Increase has paid Part 2 the relevant for adult less Chapter contribution dependan than 12 year t: 260 preceding the €124.80/ weekly benefit year, week contribu

of which a tions.

minimum of

13 must be (Benefit paid s paid 6 contributions. days/we The latter ek)

requirement

may be

satisfied by

31 Estonian Eesti töötukassa www.tootukassa.ee/index.php?id=14033 MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio

unemploymen by ed emplo onal selfreceiving n

t assistance 883/2004 yed categor employment benefits 14

13 ies (E) and

insurance (I)

contributions

paid in some

other contribution

years, or 26

weekly

contributions

paid in each of the two

relevant tax

years

preceding the

benefit year.

IE Jobseeker’s    Not

allowance (SNCB) All

No qualifying Same as for Flat rate,

resident period persons maximu defied

in time

Social s

receiving UB m of

Subject to a €188/we Welfare means and ek (gros)

Consolid residence test.

ation Act For new

2005, claimants Part 3, aged 18 Chapter 2 to 21

years: €100/we

ek or

aged 22-

24 years:

€144/we

ek (not applicabl

e if an

increase

for a

child dependan

t is

payable).

Other

increases

for MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

spouse/p

artner

GR Unemployment   X - Be Calculate 5 to 12

benefit Young

E +I: 125

unemployed d on the months,

Legislativ people

days in last

involuntarily basis of dependi

e Decree aged

14 months or

20-29 200 days in ; daily ng on

2961/195 who are last 2 years. - Register earnings, the 4 on the new on within 60 in previous

establish the - For first days relation period

ment of labour time - The person to daily of

an market claimants, can work 3 earnings employ

employm additional days/week or of a bluement, ent and requirement: 12 collar age and unemploy 80 days/year days/month worker. professi ment in last 2 when on 32 . insurance years. receiving UB Basic

organisati rate From 1

on - Persons €360/mo January - Law employed in nth. 2013 1545/198 tourism or the UB 5 on a other seasonal 10% period national professions: increase cannot system to 100 days in for each exceed protect last 12 family 450 against months. dependan days in unemploy t. a fourment

and year other period provision and s from 1 - Law January 1836/198 2014 it 9 cannot promotin exceed g 400 employm days in ent and a four

32 Greek OAED www.oaed.gr/index.php?option=com_content&view=article&id=718&Itemid=693&lang=en#A0 .

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

vocationa year

l training period 33

and other .

provision

s

• - 

  Law

1892/199

0 on modernis

ation and

developm

ent, and

other

provision s

• - 

  Law

3552/4.4.

07 setting

up a special

social

solidarity

fund and

other provision

s

• - 

  Law

3986/201

1 on

emergenc y

measures

to

implemen

t the Medium

Term

Fiscal

Strategy

33 Note AC 496/12 of Greece to the Administrative Commission for the Coordination of Social Security Schemes

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

Framewo

rk for the

period 2012-

2015.

GR Long-term c.f. above  E/I: N/A €200/mo 12

unemployment  nth months

benefit 34 Means-tested

For persons who have For

exhausted their entitlement to persons

UB with

dependan

ts increased

by €587

per child.

ES Unemployment   X

benefit 9. I:

• - 

  Involuntary Based on From a

360 unemployed contribut min. of (prestación por -Royal days - Part-time ions.in 4 desempleo) Legislativ in employment, the last months

e Decree the but not self 180 days. 1/1994 of past 70 % of

(120

employment,

20 June six the

days) to

1994 year

is allowed regulator a max.

approvin s

while y base of 2

receiving over the years

g the UB. The first six

recast amount of months,

(720

General benefit is and then

days),

Social 60%.

dependi reduced in ng the

Security proportion to Amount contribu Act. working for tions - Royal hours. persons paid in

Decree without

625/1985 children:

the last

of 2 April Min.:

six

1985 €497/mo

years.

implemen nth Max. €1087.20

ting Law /month.

34 Greek OAED www.oaed.gr/index.php?option=com_content&view=article&id=887&Itemid=817&lang=en#A0

Note AC 496/12 of Greece to the Administrative Commission for the Coordination of Social Security Schemes

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

31/1984 Amount

of 2 for

August persons 1984 on with

unemploy children:

ment Min.

protectio €664.74/

• n. 

  month. - Royal Max.

Decree €1242.52

1369/200 / month

6 of 24 (one

Novembe child) or

r 2006 €1397.83 regulatin (two or

g the more

active children)

integratio 35 .

n benefits program

me for

unemploy

ed people

with special

economic

needs and

difficultie

s in

finding work.

ES Unemployment  X  Based on From a

benefit for self(volunt 10. I: 12

Not possible

previous min. of

employed - Law mont

to work as

ary) contribut

persons 32/2010 hs employed or

(Prestación por selfions

in 2

cese de of 5 employed

the last months

actividad de los August

12 to max.

while months. of 12

35 Spanish Servicio Público de Empleo Estatal

www.sepe.es/contenido/prestaciones/pdf/cuadriptico_prestaciones_nivelcontributivo.pdf

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

trabajadores 2010 receiving 70% of months,

autónomos) setting up UB. the dependi

a specific regulator ng the system of y base. contribu

protectio Amount tions

n for selfalso paid in

employed varies the last persons dependin 48

in the g on months

event of whether 36 .

cessation the

of person has

activity. dependen

t children.

ES Unemployment   Amount Normall

allowance  

N/A if the person has varies y 6

( subsidio por fulfilled the dependin months,

desempleo) qualifying g on the possible

period above person’s to

for situation extend

contributionfor

Persons who have exhausted based UB. further the entitlement to UB and 6-month

have family dependants or is General months, over 45 years old conditions for up to a - Persons who do not qualify others: total of for contribution-based UB I: 3 months 18 - Unemployed persons who for persons months. previously have received with incapacity benefit dependants, 6

months for

persons

without dependants

Depending on

the person’s

situation,

36 Spanish Servicio Público de Empleo Estatal, www.sepe.es/contenido/prestaciones/ag00i.html and

www.sepe.es/contenido/prestaciones/pdf/guia_cese_actividad.pdf

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

other specific

criteria also apply. 37

FR Unemployment -  X I/E: At least - As a main 40.4% of Betwee

benefit UNEDIC 122 days of rule, reference n 4

(L’Allocation unemploy insurance or involuntarily daily months d’aide au ment 610 working unemployed, wages + and 24 Retour à insurance hours in last although fixed months l’Emploi scheme 28 months some reasons amount or 36

(ARE)) - (36 months for voluntary of months

Legislatio for persons resignation €11.57/d (for

n aged 50 and are ay or persons concernin over). legitimate 57.4% of aged 50

g - Resident in the and

solidarity France reference over),

allowanc - Possible to daily dependi

es for work partwages ng on

unemploy time and (max. the ed receive 75% of length

persons reduced UB reference of the

in proportion daily insuranc

Accordin to working wages). e g to hours 38 . Min. period. Missoc €28.21/d table: ay (or Art. L. less if 5422-1 to working L. 5422- part 24 of time) 39 .

Labour

37 For more details see www.sepe.es/contenido/prestaciones/ag00d.html

38 French Pôle emploi www.pole

href="http://www.pole-emploi.fr/file/mmlelement/pj/0e/c3/5f/77/interimairevotreallocation5432331543433869476.pdf">emploi.fr/file/mmlelement/pj/0e/c3/5f/77/interimairevotreallocation5432331543433869476.pdf

39 French Pôle emploi www.pole-emploi.fr/candidat/l-allocation-d-aide-au-retour-a-l-emploi-are--@/index.jspz?id=77160

and http://www.pole-emploi.fr/file/mmlelement/pj/0e/c3/5f/77/interimairevotreallocation5432331543433869476.pdf

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

Code

(Code du travail)

FR Unemployment UNEDIC

assistance/speci unemploy  Certain 

E: 5 years’ The Means 6

unempl employment allowance tested, months,

al solidarity ment oyed within a 10- can be max. renewab

allowance insurance persons year reference combined €15.63/d le

(L’Allocation scheme (artists, period with ay

de Solidarité fisherm

Spécifique - en,

employment

Periods

(ASS)) Legislatio etc.)

or selftreated

as employment

n

concernin Long-term unemployed

work: under certain persons who have exhausted Training conditions 40 .

g their entitlement to UB periods and

solidarity military

allowanc Unemployed persons over 50 service es for years can opt for the

unemploy assistance instead of UB. Means-tested:

ed income less persons than

€1094.10 for

Accordin a single g to person or

Missoc €1719.30 for

table: couples

Art. L.

5422-1 to L. 5422-

24 of

Labour

Code

(Code du travail)

FR Unemployment UNEDIC Apart from a €11.01/d 12

assistance unemploy - Certain categories of foreigners, e.g. asylum common

40 Pôle emploi www.pole-emploi.fr/file/mmlelement/pj/7a/14/85/6f/assjuillet1796189398955717949.pdf MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

/Temporary ment seekers condition to ay months

waiting period insurance - Former prisoners register as a

allowance scheme - Employed expatriates who (L’Allocation on return to France cannot

jobseeker,

Temporaire - claim UB

different

conditions

d'Attente Legislatio apply (ATA)) n depending on concernin the person's g situation (e.g. solidarity asylum allowanc seeker, es for former unemploy prisoner, ed returning persons expat) 41

Accordin

g to

Missoc

table:

Art. L. 5422-1 to

• L. 

  5422-

24 of

Labour

Code (Code du

travail)

HR Unemployment N/A  X 43 I: 9 months in - Involuntary - For the Betwee 42 benefit last 24 unemployme first 90 n 90

months nt days: days - 70% of and 450

Registration reference days,

with earnings, dependi

41 Pôle emploi: www.pole-emploi.fr/candidat/allocation-temporaire-d-attente-ata--@/suarticle.jspz?id=48606

42 All information on Croatia provided by the Croatian Employment Service 29.04.2013. Also see

www.hzz.hr/docslike/ACT_ON_EMPLOYMENT_MEDIATION_AND_UNEMPLOYMENT_RIGHTS.pdf

43 However, in the future self-employed persons may also be covered. If proposed changes to Croatian national legislation are

adopted by the Parliament, they will enter into force on 01.01.2014 at the earliest.

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

employment max. ng on

service amount how

within a of UB long the legal HRK person

deadline of 3834.60/ has

30 days €504/mo previous

• - 

  Specific nth, ly been

reporting - For the employe obligation: remainin d (90

Report to the g period: days if 9

employment 35% of months

service in average in the

person once earnings, last 2 a month max. years). amount

HRK - A 1917.30/ person €250 who has /month worked

for Min. more amount: than 32

HRK years

1125.60/ has a

€148 longer /month entitlem ent until

he/she

finds

employ

ment or retires

IT Unemployment   X I: 52 weeks in - As a main - 75% of Depend

benefit last 2 years rule, monthly s on age

(Indennità di Law n. involuntary reference and year

disoccupazione 92 of 28 Periods of unemployed, earnings of

ASpI) 44 June maternity or although in last 2 payment

paternity

44 Note AC 503/12 of Italy to the Administrative Commission for the Coordination of Social Security Schemes

Italian Istituto Nazionale Previdenza www.inps.it/portale/default.aspx?itemdir=8292

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

2012 leave or some reasons years ,

periods of for mutual - currentl

caring for consent of Reduced y 8- sick children termination to 60% - Aged

under the age of contact of under

of 8 years can are reference 50

under some acceptable, earnings years: 8

circumstances e.g. if the after 6 months also be taken person's months (2013

into account. place of - and

work is Reduced 2014,

transferred 45% of 10

more than 50 reference months

km away or earnings (2015) an average of after 12 - Aged

more than 80 months 50-54

minutes by years:

public Maximu 12 transport. m: months - Apply for €1.119.3 (2013, UB within a 2/month 2014

legal and

deadline 2015)

(period - Aged depends on over 55

reason for years:

end of 12

employment) months

. (2013),

• - 

  Possible to 14 carry out months

ancillary and (2014)

temporary and 16

work, as months

long as the (2015). income does

not exceed From

€3000 euros 2016:

(after 12

SSE-MOVE: Social Security on the Move: Promoting coordination on the transferability of welfare benefits within a cluster

of social security institutes (2013), p. 13

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

pension months

contributions for ). persons aged

under

55 years

and 18

months for

persons

aged

above

55

IT Mini   X As above As above 6

Unemployment For

I: 13 weeks in

persons last 12 months

benefit (Mini Law n. who do months

Indennità di 92 of 28 not disoccupazione June qualify Periods of

Mini-ASpI 45 ) 2012 for maternity or normal

paternity

UB. leave or

periods of

caring for

sick children under the age

of 8 years can

under some

circumstances

also be taken into account.

CY Unemployment  X Persons I +E - Be The UB 156

workin voluntarily consists

45 Note AC 503/12 of Italy to the Administrative Commission for the Coordination of Social Security Schemes

Italian Istituto Nazionale Previdenza (INPS)

www.inps.it/portale/default.aspx?sID=%3b0%3b5673%3b8126%3b&lastMenu=8126&iMenu=1&iNodo=8126&p4=2&bi=2

2&link=Indennità di disoccupazione Mini-ASpI

SSE-MOVE: Social Security on the Move: Promoting coordination on the transferability of welfare benefits within a cluster

of social security institutes (2013), p. 13

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio

unemploymen by ed emplo onal selfreceiving n

t assistance 883/2004 yed categor employment benefits 14

13 ies (E) and

insurance (I)

benefits - The g - 26 weeks of or of a basic days

Social abroad employment; involuntarily and a

Insurance for - paid basic unemployed suppleme Act of Cypriot insurance - not ntary

2010 employ equal to at engaged in benefit.

(Act ers can least 26 times work that

59(I)/201 be the weekly pays more

• 0) 

  volunta basic than 1/12 of
• - 

  The rily insurable the amount

Social insured. earnings of of the basic

Insurance €170.88 per insurable

(Benefits) week; and earnings

Regulatio - paid and/or (€14.24/ day)

ns of assimilated 2010 insurance in

(RAA the relevant

288/10) contribution

• - 

  The year at least

Social equal to 20 Insurance times the

(Contribu weekly

tions) amount of

Regulatio basic

ns of insurable 2010 earnings.

(RAA

289/2010 In order to re) qualify for - The UB after the Social first Insurance entitlement, (Fund 26 weeks' Accounts employment, ) or 13 weeks Regulatio for persons ns of over the age 2010 of 60, is (RAA required 290/2010 following the ) end of

entitlement MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

LV Unemployment - Law of  X I: 9 months in - Voluntarily Rate Depend

benefit 1 October last 12 or between s on the (Bezdarbnieka 1997 on months involuntarily 50% and insuranc

pabalsts) state unemployed 100%; e

social depends record:

insurance on the - 1-9

insurance years: 4

• - 

  Law of period, months;

25 the - 10-19

Novembe income years: 6

r 1999 on on the months;

unemploy basis of - more

ment which than 20

insurance unemplo years: 9

• - 

  Law of yment months.

9 May contribut

2002 on ions have

support been

for paid and

unemploy also on

ed the

persons duration

and jobof the

seekers UB.

• - 

  Law of No 16 June ceiling

2009 on

the

payment

of State

benefits during

the 2009-

14 period

• - 

  Cabinet

Regulatio

n No 866 of 21

October

2008 on MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio

unemploymen by ed emplo onal selfreceiving n

t assistance 883/2004 yed categor employment benefits 14

13 ies (E) and

insurance (I)

arrangem

ents for

calculatin g the

average

wage on

which

insurance contributi

ons are

based for

the

purposes of

determini

ng the

level of

unemploy

ment benefit

and

arrangem

ents for

awarding,

calculatin

g and

paying

unemploy

ment and

death benefits

• - 

  Cabinet

Regulatio

n No 230

of 5 June

2001 laying

down

rules on MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

compulso

ry

contributi ons in

respect of

state

social

insurance from the

general

state

budget

and from

special budgets

for state

social

insurance

LT Unemployment   X I: 18 months - Voluntarily Maximu Depend

Insurance within the last or m: s on the

Benefit - Law No 36 months involuntarily LTL650 length (Nedarbo IX-1904 unemployed (€188). of the draudimo of the insuranc išmoka) Republic e of period:

Lithuania

of 16 - Less Decembe than 25 r 2003 on years: 6 social months

insurance - 25 - 30

for years: 7

unemploy months

ment - 30 - 35

years: 8 months

• - 

  35

years MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

and

over: 9 month

LU Unemployment    - Voluntarily Calculate 365

benefit Young

Employees:

or d on calendar

(Indemnitié de Labour unempl E+I: 26

involuntarily earnings days

chômage) Code,

oyed weeks, at persons least 16 unemployed during during a

Volume after hours/week, - Resident in the 3 referenc V – their in the last 1 Luxembourg months e period

Employm studies year. which of 24

ent and precede months. unemploy Selfunemplo ment, employed yment. Prolong Chapter persons: 80% of ations in II – Full E+I: Insured previous some unemploy selfgross cases, ment employment earnings e.g. for benefits for 2 years, or 85% persons - Labour but also for particul Code, periods of persons arly Volume employment with difficult V – can be taken dependen to place Employm into account, t (+182 ent and as long as the children. days) or

unemploy person was persons

ment , self Max. over 50 Chapter employed for amount: years of III – 6 months €4685.48 age (+6, Compens before the /month, 9 or12 atory claim for reduced months) allowanc benefit. to . e for loss €3748.38

of wages N/A for /month as a result young after 9 of bad persons months 46

weather

and for The reference

.

intermitte period can be

46 Luxembourg government www.guichet.public.lu/citoyens/fr/sante-social/chomage/indemnite-chomage/indemnite

href="http://www.guichet.public.lu/citoyens/fr/sante-social/chomage/indemnite-chomage/indemnite-chomage-resident/index.html">chomage-resident/index.html

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

nt or prolonged in

partial some cases,

unemploy e.g. detention ment or period of

• - 

  Articles receiving

3 to 10 of unemployme

the Act nt benefits.

establishi ng an

employm

ent fund

and

regulatin

g the granting

of full

unemploy

ment

benefits of 30

June

1976

HU Job-seeker ?   I: 360 days in - Voluntarily Generall 90 days, Benefit last 3 years or y 60% of dependi

(Álláskeresési - Act No involuntarily the ng on járadék) IV of unemployed average the 1991 on earnings length the in 4 of the promotio previous insuranc n of quarters e period employm of the in the ent and year. last 3 on Max. years. unemploy gross ment amount 10 days benefits of HUF of paid - Decree 98000 contribu No (€360)/m tions=1 2/2011 of onth, the day of 4 January same as UB 2011 of monthly the Minimu

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

Minister min. m: 36

for wage 47 days

National Economy

on

registrati

on and

deletion from the

register

of job

seekers

MT Unemployment  X I: 50 weeks of Involuntarily Flat rate 156

Benefit at least 20 in or benefits days

(Beneficcju the last two voluntarily not based (paid

ghal years. unemployed on for 6 dizimpjieg) or earnings days/we means-tested ek)

Special Married Unemployment persons: Benefit €11.26/d (Beneficcju ay or specjali ghal single dizimpjieg) persons

€7.37/da

y

Meanstested

special

UB paid to

persons

who are

head of a

househol d:

• - 

  Married

or single

47 PES-Benchmarking Conditionality questionnaire on conditions to receive services and/or benefits, information on Hungary MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

parent:

€18.92/d

ay: - Other

persons:

€12.35/d

ay.

Benefit

paid for

6

days/wee

k.

MT Unemployment   N/A Means Not

assistance tested stated Means-tested

For persons who are the head €98.15/w of a household eek with

suppleme nt of

€8.15/we

ek for

every

additiona l

unemplo

yed

person in

the

househol d 48 .

NL Unemployment   X E+I: 26 - 75% of Maximu

Benefit weeks in last Involuntarily the last m 38

(Werkloosheids - 36 weeks. unemployed daily months,

uitkering) Unemplo - Resident in wage dependi

yment Shorter the (maximu ng on

Benefits requirement Netherlands m of the

Act

48 Maltese government

website https://secure3.gov.mt/socialpolicy/SocProt/social_benefits/sa/unemployment_assist/info_unemploy_ass.aspx

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

• - 

  Income for musicians, - Possible to €193.09) length

Support film work partduring of

(Older employees time and the first previous

Unemplo and artists: 16 receive two employ

yed weeks in last reduced rate months, ment Workers) 39 weeks 49 of UB under 70%

Act certain thereafter Minimu - Income conditions. . m 3 Support - After 3 months (Older months, the (for and employment persons Partially service who Incapacit checks meet the ated whether the minimu Unemplo person has m week yed tried hard require Workers) enough to ment)

Act find work: if

not UB is reduced.

• - 

  Temporary

exemptions

to look for

work include voluntary

work for 20

hours/week

and

providing

informal care 50 .

NL Supplementary   X For As above As above Means As

unemployment (SNCB) persons tested above

benefit whose Means-tested

(Bovenwettelijk Suppleme UB is

suppleme

lower nt to UB

49 Dutch government website www.government.nl/issues/pensions-and-benefits/documents-and

href="http://www.government.nl/issues/pensions-and-benefits/documents-and-publications/leaflets/2011/10/20/q-a-unemployment-insurance.html">publications/leaflets/2011/10/20/q-a-unemployment-insurance.html

50 Dutch government website www.government.nl/issues/pensions-and-benefits/documents-and

href="http://www.government.nl/issues/pensions-and-benefits/documents-and-publications/leaflets/2011/10/20/q-a-unemployment-insurance.html">publications/leaflets/2011/10/20/q-a-unemployment-insurance.html

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

e ntary than the above

werkloosheidsu Benefits guarant

itkering)t Act eed

minimu

m

income.

AT Unemployment    I+E: 52 - 60% of Generall

benefit (volunt weeks of Involuntarily previous y 20,

(Arbeitslosenge Unemplo ary) insurance or average 30, 39 ld) yment periods voluntarily daily or a Insurance within the last unemployed. income maximu Act No 24 months. - Possible to or 80 % m of 52 609/1977 work partfor weeks For persons time and persons dependi under the age receive UB entitled ng on of 25: 26 as long as to family the weeks within the income suppleme person's the last 12 from nts. insuranc months. employment e period

If repeated does not

Maximu and age.

UB claim: 28 exceed

m

weeks within €376.26/mon

amount: Followi

preceding 12 th. Special

€47.19/d ng ay 51 vocation

months. provisions exist for al

short-term Family rehabilit employment suppleme ation: for less than nt of 78 one month €0.97/da weeks and for selfy for

employment. children and

spouse/p artner

AT Unemployment    N/A Same as for 92% (in 52

51 PES-Benchmarking Conditionality questionnaire on conditions to receive services and/or benefits, information on Austria MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

assistance Unemplo For persons who have Means-tested UB some weeks

(Notstandshilfe yment exhausted the entitlement to cases but may ) Insurance UB. 95%) of be Act No the basic extende

Unemployment 609/1977 amount d Insurance Act of indefinit No 609/1977 unemplo ely 52 .

yment benefit. I

After 6

months

the level

depends

on the length of

the

previous

UB

entitleme nt.

AT "Bridging  Specific benefit for Austrian Same as for Same as for Same as Same as

Benefits" unemployme unemployme for for

(Überbrückung Bridging

civil servants who are not nt benefit and nt benefit unemplo unempl

shilfe 53 ) Benefits

covered by the general unemployment scheme unemployme and yment oyment

Act No nt allowance unemployme benefit benefit 174/1964 nt allowance and and as unemplo unempl amended, yment oyment and allowanc allowan correspon e ce

ding

provision s for

public

servants

52 Austrian Public Employment Service (AMS) www.ams.at/english/14609.html

53 Austrian Public Employment Service (AMS): www.ams.at/sfa/14080_18648.html MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

PL Unemployment    E+I: 365 - Involuntary Dependi - 6

Allowance calendar in unemployed ng upon months

(Zasiłek dla Employm last 18 the in areas bezrobotnych) ent months length of with Promotio economi unempl Law on n and c oyment Employment Labour activity: rate less Promotion and Market - 1 to 5 than Labour Market Institutio years of 150% of Institutions of ns Act of work: the 20 April 2004. 20 April 80% national 2004 - 5 to 20 average.

years: - 12

100% 20 months years and in areas

more: with an

120% unempl

Basic oyment

Unemplo rate of yment at least

Allowan 150% or

ce: more of

PLN794. the

20 national (€188)/m average.

onth for - 12

a period months

of 3 if the

months, claimant

PLN623. has a 60 qualifyi

(€148) ng

thereafter period

. of 20

years and is

over 50

years

old.

• - 

  12

months if the

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

claimant

's

spouse is

unempl

oyed,

not

entitled to an

allowan

ce and

they

have at

least one

depende

nt child

under

the age of 15

years.

PT Unemployment -   E+I: 450 days - Involuntary 65% of Amount

benefit Unemplo in 24 months unemployed reference depends

(subsídio de yment - Resident in earnings, on the desemprego) benefits Portugal reduced length

scheme - In case of by 10% of

for part-time after 180 insuranc

employee work, days e period

s – possible to and age.

Decree receive Increased - less Law No reduced level by 10% than 30 220/2006 of UB for years: of 3 persons 270 - Novembe with 260 r 2006 unemplo days yed - 30-40 - partner/s years:

Unemplo pouse

yment 360-540

benefits and days

scheme persons - 40-45

for who are years:

economic single

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

ally parents. 540-720

dependen days

t selfemployed

• - 

  45-50

workers – years:

Decree 900

Law No days

65/2012

of Additio

15 March nal days 2012 also

• - 

  possible

  Unemplo

yment for long

benefits E+I

scheme periods

for selfemployed workers performin g business activities, managers and administr ators - Decree Law No 12/2013 of 25 January 2013 - Unemplo yment benefits scheme for teachers of publicsector primary and secondar y schools – Decree Law No 67/2000

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio

unemploymen by ed emplo onal selfreceiving n

t assistance 883/2004 yed categor employment benefits 14

13 ies (E) and

insurance (I)

of 26 April 2000 and the Code of Contribut ory Schemes - Unemplo yment benefits for military personnel serving under contract or on a voluntary basis covered by the converge nt social protectio n scheme – Decree Law No 320- A/2000 - Unemplo yment benefits for all other public administr ation employee s – Law No 11/2008 of 20 February 2008.

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

PT Unemployment Social 

assistance security 

E: 180 days As above

in 12 months

(subsídio social benefits Persons who have exhausted de for those their entitlement to UB or do Means-tested desemprego) persons not qualify for UB

not

covered

by any other

social

protectio

n scheme

– Decree

Law No 160/80 of

27 May

1980,

RO Unemployment    I: 12 months - Amount 6, 9 or benefit (volunt in 24 months Involuntarily depends 12

(indemnizatie - Law No

de soma) 76 of 16

ary) unemployed on the months,

January No qualifying - Resident in length of dependi

2002 on period for Romania insurance ng on

the graduates period the

unemploy and the length ment average of the

insurance

system gross insuranc

and the earnings e

stimulatio in the period.

n of last 12 - 6

employm months. months ent if

No

• - 

  insuranc ceiling

Governm e period

ent is 1

Decision year;

No 174 - 9 of 20 months

February

2002 is the

approvin insuranc g e period

implemen is 5

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

ting rules years;

for Law - 12

No

76/2002 months

on the of the

unemploy insuranc

ment e period

insurance is 10 system years

and the and

stimulatio

n of over

54

.

employm ent

SI Unemployment    I: 9 months in - Voluntarily Average 3 to 12

benefit

(denarno Labour

the last 24 or monthly months,

nadomestilo za Market

months involuntarily earnings dependi

Regulatio unemployed (no ng on

primer n Act of 55 ceiling) the

brezposelnost) 28 in the length

Septembe - Benefits last 8 of the r 2010 can be paid months insuranc to persons e period who work 80% of and part-time as reference whether long as they earnings the seek fullin the person time work. first 3 is over The benefit months, 50/55 is reduced is then 60% years reduced and after old

proportionall 12

• y. 

  months

  50%

  Minimu

  m:

  €350/mo

  nth gross

54 SSE-Move: Social Security on the Move, p. 44

55 PES-Benchmarking Conditionality questionnaire on conditions to receive services and/or benefits, information on Slovenia MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

maximu

m:

€892.50/ month

gross

SK Unemployment    I: 2 years in - Be Based on 6

benefit (Dávka the last 3 involuntarily gross months

v - Act No years unemployed earnings (4

nezamestnanost 461/2003 of last 2 months

• i) 

  of 30 October 2 years in the years. for

2003 on last 4 years in employe

social case of 50 % of es on

insurance insured reference fixed- Act No temporary earnings term

5/2004 of employment times the

4 contract or voluntary number

Decembe s).

r 2004 on insurance of days

employm from an of the

ent activity other month.

services than as an Ceiling

employee 56 of 3

times the

national

average monthly

wage.

FI Unemployment    ? 1. Basic Resident in 1. Basic 500

benefit, either unemployme Finland unemplo days (5 Unemplo

yment nt allowance yment days/we

• 1. 

  basic (E): Partial allowanc ek)

  unemploy Allowanc unemployme e: ment es Act - Employees: nt: Persons €32.46/d Older

  allowance (30.12.20 02/1290 34 weeks in can work ay unempl

  (peruspäiv last 28 part-time as

äraha) or (2013),

oyed

months, at employed paid 5 persons

• 2. 

  earningsleast 18 (max. 80%) days/wee who

related hours/week. or selfk meet the

unemploy employed, or qualifyi - Self

56 Slovak Social Insurance Agency www.socpoist.sk/social-insurance-system-in-slovakia/24533s MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

ment employed two weeks 2. ng

allowance persons: 18 full-time, Earnings conditio

(ansiopäiv

äraha) for months in last and receive -related n those who 48 months. adjusted allowanc regardin

are basic or e g

voluntarily 2. Earningsearnings- €32.46/d previous

insured related related ay + 45% employ

(members insurance unemployme of the ment of a (E+I): nt differenc are

Finnish The person

unemploy allowance

57 . e eligible must

ment between for an

fund). additionally the daily extende have been

wage and d

insured as a the basic unempl member of an allowanc oyment unemployme e. allowan nt fund ce.

For both

allowanc

es, there

are family

suppleme

nts for

persons

with children

under 18

years of

age. 58

FI Labour market     No qualifying Resident in Flat rate Unlimit

57 Finnish Kela www.kela.fi/web/en/basic-unemployment-allowance_amount-and-taxation (information on basic allowance)

and Finnish Federation of Unemployment Funds www.tyj.fi/eng/earnings

href="http://www.tyj.fi/eng/earnings-related_allowance/amount_of_allowance/effect_of_earned_income/">related_allowance/amount_of_allowance/effect_of_earned_income/ (on earning-related allowance)

58 Finnish Federation of Unemployment Insurance Funds: www.tyj.fi/eng/earnings-related_allowance/amount_of_allowance/ MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

support (SNCB) Unemployed persons who period Finland of ed

(työmarkkinatu €32.46/d

ki) Act on

either do not fulfill the

conditions for unemployment Certain ay

Labour benefit or have exhausted restrictions (2013), Protectio their entitlement. apply for paid 5 n persons days/wee (30.12.20 under the age k 60 .

02/1290) of 25, e.g.

must not Meansreject tested,

vocational apart

training from

offered. during

Waiting first 180 period of 5 days months for after UB

those who exhaustio

have not n.

completed

vocational Family training 59 . suppleme

nts if

children

under 18

years of

age.

SE Unemployment    E (+I - - Basic 300

benefit, paid everyone who Involuntarily benefit: days or

either from the • works in SE or voluntary Flat rate, 450 general basic c is covered by unemployed max. days for insurance t basic - Persons SEK 320 persons

(grundförsäkri ( insurance): who are gross/day with

ng) or the 1 6 months' partially . No children

voluntary 9 employment unemployed minimu under

income-related 9 7 or selfand work m the age

insurance : employment, part-time are amount; of 18

2

59 Finnish Kela www.kela.fi/web/en/labour-market-subsidy_eligibility

60 Finnish Federation of Unemployment Insurance Funds: www.tyj.fi/eng/earnings-related_allowance/amount_of_allowance/ MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

(inkomstbortfal 3 at 80 entitled to can be (benefit

lsförsäkring) 61 8 hours/month partial less if the s paid

)

o or 480 hours benefits in person for 5

n during six proportion to worked days/we consecutive their part-time ek)

u months with working Days

n at least 50 hours Incomewhen

e hours in each - Specific related: activity m month, in the reporting based on support

p

l last 12 obligation:

previous 63 have

o months. Declaration

earnings been

y card to be in the paid are

m I+E: In order sent to fund, last 12 deducte

e to receive usually every months: d. n incometwo weeks 62 - First

t related 200 Persons i benefits the days: who are

n person must 80%. partially

s

u additionally - Day unempl

r have been 201-300 oyed

a member of a (or 450 and

n Swedish for work

c unemployme persons parte

nt insurance with time are

fund for at children only

61 Swedish Public Employment Service (Arbetsförmedlingen): www.arbetsformedlingen.se/Globalmeny/Otherlanguages/Financial-support-for-jobseekers.html

62 In addition, as from 1 September 2013 persons receiving UB will be required to report jobseeking activities to the Public

Employment Service, using a web-based tool, once a month.

63 Activity grant (aktivitetsstöd) is a type of benefit, paid by the Swedish Social Insurance Agency (i.e. not paid by the

unemployment insurance funds responsible for paying unemployment benefits) to participants in labour market programmes,

based on referral by the Swedish Public Employment Service. The benefit, which is not covered by Regulation (EC) No 883,

is coordinated nationally with unemployment benefit as regards level and duration of benefits. For information in English,

see www.forsakringskassan.se/sprak/eng/unempoyed/!ut/p/b1/04_Sj9CPykssy0xPLMnMz0vMAfGjzOItjAx8nZwMHQ38zUxM

DDwt3fwMnXx8PA2CjIEKIoEKDHAARwO8-n1MofrxKCBgf7h

FFgJPhcQcoOfR35uqn5BbmiEQZaJIgAVygy_/dl4/d5/L2dJQSEvUUt3QS80SmtFL1o2XzMxMDA5QjFBMDg2UTcwSVQ

5STdNTzUxUzc3/ . A parliamentary inquiry on social insurance is currently investigating how unemployment benefits and

benefits provided for participation in a labour market programme can be harmonised and streamlined, and their final report is

due on 31 January 2015: www.psfu.se .

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

least 12 under 18 entitled

months (paid years to a

contributions) old): maximu . 70%. m of 75

Maximu days.

m of

SEK 680

gross/day .

SE Activity grant X    N/A – See Same Depend

(aktivitetsstöd) conditions level as s on the

Consider above for for UB, length

Ordinance ed as Paid to persons in labour persons who if the of the

(1996:1100) on benefit market programmes: previously person is

Activity Grant paid a

program

during - Job and Development received member me.

activation Programme, for persons who

unemployme of an

measures have exhausted their

nt benefits. unemplo yment

rather entitlement to unemployment insurance than UB. benefits of 300/450 days; fund, i.e. As it is - Job Guarantee for Young maximu

coordinat People, for persons under the m SEK

ed with age of 25, after 90 days' 680

UB, in registration with the

gross/day

terms of employment service,

(see above).

duration regardless of whether or not and they are entitled to Reduced

levels of unemployment benefits; dependin

benefits, - Other labour market g on

programmes that persons can number it has

be referred if motivated, of days been

included regardless of whether or not

of UB or activity

here. they are entitled to grant

unemployment benefits. paid (see above). If the UB period

has been exhauste d after 300/450 days, 65% of

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

reference earnings is paid.

For

persons who

have not

been a

member

of a fund

or never qualified

for UB,

the basic

level is

SEK 223 gross/day

, 5

days/wee

k.

UK Contribution  X Some I: 1 year in - Flat rate 182

based 16 and last 2 tax involuntarily benefit, days

Jobseekers - The 17-year years unemployed varying (approxi Allowance Jobseeker can amounting to - work on accordin mately (JSA) s Act claim at least 26 average less g to age 6 1995 benefits times the than 16 months)

• - 

  The in minimum hours/week

  • - 

    Aged

Jobseeker excepti weekly - Resident in

18-24:

s onal contribution Great Britain

£56.80/w

(Northern case for that year, (England,

eek;

Ireland) and Scotland,

• - 

  Aged

Order contributions Wales) or in

25 or

1995 paid or Northern

over:

credited in Ireland, £71.10/w both the depending eek 64

appropriate on where the

64 For England, Scotland and Wales https://www.gov.uk/jobseekers-allowance/what-youll-get and for Northern Ireland

www.nidirect.gov.uk/index/information-and-services/money-tax-and-benefits/benefits-and-financial-support/employed-or

href="http://www.nidirect.gov.uk/index/information-and-services/money-tax-and-benefits/benefits-and-financial-support/employed-or-looking-for-work/jobseekers-allowance.htm">looking-for-work/jobseekers-allowance.htm

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

tax years benefit is

amounting to claimed

a total of at - Specific least 50 times reporting

the minimum obligation:

weekly attend

contribution interviews at

for that year. the employment

service every

two weeks

UK Income-based    N/A Main Amount Unlimit Jobseekers (SNCB) conditions as varies ed as

Allowance Mean-tested for accordin long as (JSA) 65 - The benefit and contributiong to entitlem

Jobseeker the person based JSA. family ent s Act must be In addition, circumst conditio 1995 habitually it is meansances ns are

resident in the

• - 

  The tested and and satisfied UK

  Jobseeker the person income. . s and his/her Basic (Northern partner may levels: Ireland) not work - Singles Order more than 24 under 25:

  1995. hours/week. £56.80/w eek

  Special rules - Singles may apply to over 25: persons £71.70/w under 18 eek years old. -

  Couples

  (both

  aged 18 and

  over):

  £112.55/

65 Due to be replaced by a new single benefit Universal Credit from October 2013.The Universal Credit will replace several

UK social security benefits www.gov.uk/universal-credit The UK government considers that Universal Credit is outside the

scope of Regulation 883/2004 i, see www.official-documents.gov.uk/document/other/9780108512155/9780108512155.pdf

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

week

• - 

  Lone

parent under 18:

£56.80

• - 

  Lone

parent 18

and over: £71.70 66

IS Unemployment Unemplo   E: A - - For the 3 years

benefit yment minimum of Involuntarily first 10

(atvinnuleysisd Insurance 3 months, at or voluntary days (Benefit agpeningar), Act No. least 25% of unemployed basic s paid 5 basic flat-rate 54/2006 full-time, - Resident flat-rate days/we

and or of June during 12 and present benefits ek)

earnings 2006. months for in Iceland are paid,

related benefits minimum (only a

Act on entitlement 68 . allowed to minimu Labour go abroad if m of ISK Market 12 months for holding a PD 43152/m Measures the maximum U2) onth and No entitlement -Persons a

55/2006

of June E+I: Selfwho

are maximu

2006 67 . employed

partially m of ISK

persons must unemployed 17260/m additionally and work onth. have paid part-time are - After social entitled to this security partial incomecontributions benefits in related to be entitled proportion to benefits

to benefits. their are paid working for 3

66 For England, Scotland and Wales https://www.gov.uk/jobseekers-allowance/what-youll-get and for Northern Ireland

www.nidirect.gov.uk/index/information-and-services/money-tax-and-benefits/benefits-and-financial-support/employed-or

href="http://www.nidirect.gov.uk/index/information-and-services/money-tax-and-benefits/benefits-and-financial-support/employed-or-looking-for-work/jobseekers-allowance.htm">looking-for-work/jobseekers-allowance.htm

67 Based on information in www.missoc.org.

68 Icelandic Directorate of Labour (Vinnumálastofun) www.vinnumalastofnun.is/atvinnuleysisbaetur/ MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio

unemploymen by ed emplo onal selfreceiving n

t assistance 883/2004 yed categor employment benefits 14

13 ies (E) and

insurance (I)

hours. months.

For

employe d persons

the

amount

is 70% of

average earnings

in a 6-

month

period

ending 2

months before

the

unemplo

yment.

For selfemploye

d persons

the

amount

is 70% of average

earnings

in the

last year.

Maximu

m of ISK 272113/

month.

After

three

months,

basic flat-rate

benefits

are paid

again

Supplem MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

ent for

children

under 18 years

old: ISK

6904/chil

d 69

LI Unemployment - Act on  X Appren I: 12 months - Involuntary 70% or 130-500

benefit unemploy tices in 2 years or voluntary 80% of days

(Arbeitslosenen ment unemployed last gross within a

tschädigung) insurance 11. Also - Resident in earnings. twoand

pers Liechtenstein 70% if year

In addition, allowanc ons - Possible to the period, unemployment es in case exe work partperson dependi benefits paid of mpt

due to partial insolvenc from

time while - has no ng on

or intermittent y of 24 payi

receiving dependan age and

unemployment, ng

unemployme t children contribu

Novembe

either for contr

nt benefit. under the tion r 2010, ibuti age of 25 period.

financial LGBl. ons - reasons 2010 No. due receives - 130

(Kurzarbeitsent 452. to

schädigung) 70 o - e.g.

full days if

r due to bad Ordinanc sick

unemplo exempt

weather ness,

yment from

e to the

Schlechtwettere mate

benefits paying Act on rnity of more contribu ntschädigung) unemploy leav than tions

71

ment e or

Insurance train

CHF140 - 200

and ing

(€117)/d days if

can ay, and under allowanc unde - does 25 years

es in case r not and

of som receive without insolvenc e invalidity dependa

circu

69 Icelandic Dirctorate of Labour (Vinnumálastofun) www.vinnumalastofnun.is/atvinnuleysisbaetur/fjarhaedir

href="http://www.vinnumalastofnun.is/atvinnuleysisbaetur/fjarhaedir-atvinnuleysisbota/">atvinnuleysisbota/

70 Landesverwaltung Fürstentum Liechtenstein www.llv.li/merkblatt-kua-wirtsch-neu-ab_2011-2.pdf

71 Landesverwaltung Fürstentum Liechtenstein www.llv.li/merkblatt-kua-witterung-2012.pdf MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

y of 14 msta benefit. nts:

Decembe nces - 260 if

r 2010, quali For insured LGBl. fy shortfor 12

2010 No. for entitl term or months

465 72 eme partial and

nt UB (see over 25

left

unemployme years:

nt benefit for column): - 400

a duration of 80% of days if

130 days 73 . reference insured earnings. for 18

months For other type

of short-term and over 50

or partial UB years; (see left - 500 column, a days if

range of other

conditions insured for 22

apply, e.g. month only and in employees in receipt certain of an professions invalidit can receive y the bad pension weather of at

benefit 74 . least

Can only be 40%

paid for max

18 month

during a

period of 2

years.

72 Based on information on www.missoc.org.

73 Landesverwaltung Liechtenstein www.llv.li/amtsstellen/llv-avw-arbeitslosenversicherung/llv-avw-arbeit

href="http://www.llv.li/amtsstellen/llv-avw-arbeitslosenversicherung/llv-avw-arbeit-arbeitslosenversicherung-ale.htm">arbeitslosenversicherung-ale.htm

74 www.llv.li/merkblatt-kua-wirtsch-neu-ab_2011-2.pdf and http://www.llv.li/merkblatt-kua-witterung-2012.pdf MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

NO Unemployment   X Fisher Income - Voluntary Income 52 or benefits 75 men requirement: or in the 104

National income from involuntary previous weeks National Insurance employment unemployme calendar dependi Insurance Act Act of 28 of at NOK nt year, or, ng on of 28 February February 123,183 - Stay in when income 1997 1997 (€16,263) in Norway more from

the previous - Possible to favourabl employ

calendar year, work parte, the ment:

or at least time and yearly

NOK 82,122 unemployme average - (€10,842) in nt benefits in over the Maximu the last 3 proportion to last 3 m 104 calendar the reduction calendar weeks if years. of working years. income hours Ceiling: at least Parental - Report to 6 times NOK benefit, employment the Basic 164,244 pregnancy service every Amount - 52 benefit and two weeks NOK weeks sickness by sending in 492,732 of benefits in a report in (€65.051 employ connection which the ). ment with person income pregnancy declares any Child of less also count as hours of suppleme than income from work, illness, nt of NOK work and are studies etc. NOK 17 164,244

included in (€2.24)/d but the minimum ay for higher

income each than

requirement. dependen NOK

t child 82,122

under 18 Persons

Holiday whose

75 Norwegian Labour and Welfare Administration (NAV)

www.nav.no/Arbeid/Arbeidss%C3%B8ker/Inntektssikring/Dagpenger

www.nav.no/English/Social+security/Unemployment+benefit+for+EEA+citizens.102098.cms

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

suppleme working

nt of hours

9.5% of are daily reduced

benefits. by 40%

due to

redunda

ncy can receive

benefits

form 52

weeks

within a

18 monthperiod.

Benefits

paid 5

days/we ek

CH Unemployment  X I: 12 months - Resident in 70% or 90-200

benefit within 2 Switzerland 80% of days,

(Arbeitslosenen years. -Possible to last gross dependi tschädigung/in work partearnings. ng on

demnités de Certain time and 70% if age and chômage) persons are receive UB the contribu exempted person tion from the - has no period. contribution dependen period t children - 90 conditions. under the days for age of 25 persons - exempt receives from full paying unemplo contribu yment tions; benefits - 200 of more days for than persons CHF 140 under

MS Unemploymen Legislati Beneficiaries Qualifying Specific Level of Maxim

t benefit (UB) on conditions – conditions benefits um

or covered Employ Self Additi employment/ when duratio unemploymen by ed emplo onal selfreceiving n t assistance 883/2004 yed categor employment benefits 14 13 ies (E) and

insurance (I)

(€117)/d 25 with

ay, and no

• - 

  does dependa not nts;

receive - 260

invalidity days if

benefit. insured

for at

80% of least 12 the months; relevant - 400 loss of days if salary insured taken for at into least 18 considera months; tion. UB - 520 is paid days if for a above maximu 55 years m of 18 and months insured over a 2- for 22 year months; period. - 520

days if

in

receipt

of an

invalidit y

pension

of at

least 40%.

Sources:

Main source (unless indicated otherwise)

Mutual Information System on Social Protection (MISSOC): Comparative tables on social

protection, last updated July 2012

Other sources

Declarations by Member States 2013 pursuant to Article 9 of Regulation (EC) No 883/2004 i

trESS Think Tank Report (2012) on Coordination of Unemployment Benefits

trESS Analytical Support (2011) Unemployment benefits for self-employed persons -

Overview of Member States' legislation concerning unemployment benefit schemes for the

self-employed persons – situation 31.1.2011

Interinstitutional file 2010/0380 (COD) i of 07.09.2011 from the Presidency of the Council of

the European Union to the Working Party on Social Questions

SSE-MOVE: Social Security on the Move: Promoting coordination on the transferability of

welfare benefits within a cluster of social security institutes (2013). Information on Italy,

Czech Republic, Hungary, Poland and Romania

PES-Benchmarking PES-Benchmarking Conditionality questionnaire on conditions to receive

services and/or benefits on conditions to receive services and/or benefits www.pesbenchmarking.eu/uploaddoc4852/235_WS_Vienna_Feb13_Whitepaper_Conditionality_WIF

O_AT.pdf and questionnaire

Specific sources for Member States:

Belgium:

Belgian National Employment Office (ONEM/RVA): www.onem.be

Missoc country guide, Your social security rights in Belgium, available on DG EMPL Social Security Coordination website , last updated July 2012

Czech Republic:

Czech Ministry of Labour and Social Affairs www.mpsv.cz/en/1604#loe

Denmark

Danish government portal for citizens www.borger.dk

Germany:

Bundesagentur für Arbeit www.arbeitsagentur.de

Estonia:

Eesti töötukassa: www.tootukassa.ee

Greece:

Greek Manpower Employment Organization (OAED): www.oaed.gr

Note AC 496/12 of Greece to the Administrative Commission for the Coordination of Social

Security Schemes

France

Pôle emploi www.pole-emploi.fr

Croatia:

Information by e-mail from Croatian Employment Service 29.04.2012

Spain:

Servicio Público de Empleo Estatal, www.sepe.es

Italy:

Istituto Nazionale Previdenza (INPS) www.inps.it

Note AC 503/12 of Italy to the Administrative Commission for the Coordination of Social

Security Schemes

Luxembourg:

Luxembourgish government www.guichet.lu

Malta:

Maltese government Maltese government gov.mt

The Netherlands

Dutch government website www.government.nl

Austria:

Austrian Public Employment Service (AMS) www.ams.at

Portugal:

Note AC 026/13 of 27.04.2013 from Portugal to the Administrative Commission for the

Coordination of Social Security Schemes

Slovakia

Slovak Social Insurance Agency www.socpoist.sk

Finland:

Kela www.kela.fi

Finnish Federation of Unemployment Funds www.tyi.fi

Sweden:

Swedish Public Employment Service (Arbetsförmedlingen): www.arbetsformedlingen.se

Swedish Social Insurance Agency (Forsakringskassan) www.fk.se (on Activity Grant)

United Kingdom

England, Scotland and Wales government www.gov.uk/jobseekers-allowance and www.gov.uk/universal-credit

HM Revenue & Customs www.hmrc.gov.uk

Northern Ireland government hwww.nidirect.gov.uk/index/information-and-services/moneytax-and-benefits/benefits-and-financial-support/employed-or-looking-for-work/benefits-and- help-when-looking-for-work.htm

Iceland:

Icelandic Directorate of Labour (Vinnumálastofun) www.vinnumalastofnun.is

Liectenstein

Landesverwaltung Fürstentum Liechtenstein www.llv.li/

Norway:

Norwegian Labour and Welfare Administration (NAV) www.nav.no

• 3. 

  F AMILY BENEFITS

  Birth and adoption Allowance for single Special allowances Advance on m Child benefit Child-raising Child care grants parents for children with paym

  allowances allowances disabilities

Austria Universal Child-raising allowance No special No special allowance. Flat-rate Child-raising Child benefit YES scheme for all (Kinderbetreuungsgeld) allowance. allowance (Familienbeihilfe) YES

residents The Income-related (Kinderbetreuungsgeld): financed by Child-raising allowance YES employers' (einkommensabhängiges Tax credit for single parents contributions Kinderbetreuungsgeld) (Alleinerzieherabsetzbetrag): and taxes YES providing Child benefit (Familienbeihilfe)

Belgium Compulsory Parental leave No special Birth grant (allocation de No special allowance. Supplementary No special allow social insurance allowance. naissance/kraamgeld). allowance for children

scheme financed by a federal Adoption grant (prime grant and d'adoption/adoptiepremie) covering any person considered as active with lump-sum benefits or working as selfemployed.

Bulgaria A universal Part of the contribution No special Pregnant women whose No special allowance. Mothers of children YES (Министер system financed funded scheme allowances. average monthly gross diagnosed before

by the State providing flat-rate income per family member their 2nd birthday as

budget providing benefit for raising a is equal to or lower than a having more than

flat-rate benefits young child certain level if they are not 50% permanent

to all (Обезщетение за entitled to maternity disability

beneficiaries. отглеждане на малко benefit (обезщетение за

дете) or for adoption of бременност и раждане) Monthly benefit for

a child between 2 and 5 under the Social Insurance raising a child with

years of age ( Code (Кодекс за социално permanent

Обезщетение при осигуряване) and are disabilities

осиновяване на дете от permanent residents.

2 до 5 годишна The monthly benefit

възраст). for a child until

completion of

Also two nonsecondary education

contributory child with a permanent

benefits. disability

Croatia Tax-financed Providing a flat-rate No special New-born child assistance No special allowance. Children allowance No special allow

scheme covering cash benefit payable allowance. (Doplatak za djecu)

all residents who during parental leave. for disabled children

satisfy a means

test and

providing

benefits which

vary according

to income.

Cyprus Tax financed No special allowance. No special Maternity Grant (Βοήθημα Single parent benefit is No special allowance. No special allow

scheme based allowance. Τοκετού) granted (Επίδομα Τέκνου).

on habitual

residence, Special maternity grant to

number of unmarried mothers (Ειδικό

dependent βοήθημα τοκετού σε

children, family άγαμες μητέρες)

income and

property assets.

Czech Tax financed Parental Allowance No special Entitlement to Birth Grant No special allowance. Disability of children No special bene

Republic universal (Rodičovský příspěvek): allowance. (Porodné) is related to the is reflected in two

scheme covering Tax financed universal first liveborn child and is Foster Care Benefits

all residents in system providing a flatonly granted to families (Dávky pěstounské

the Czech rate benefit to a parent whose income does not péče): Foster Child

Republic with who personally provides exceed 2.4 times the Allowance (Příspěvek

income-tested full-time proper care for family Living Minimum na úhradu potřeb

benefits a small child. (Životní minimum). Birth dítěte) and Foster

depending on Grant is paid to: Parent Allowance

the age of the (Odměna pěstouna),

children. see “Other

allowances”.

Denmark Tax financed No special allowance. Child care Amount per child per The general Child allowance Income replacement YES universal allowance: quarter until the children's (ordinært børnetilskud) is benefit for domiciliary

scheme covering Tax financed. 7th birthday, in case of supplemented (ekstra care of a disabled all residents Municipalities birth of more than one børnetilskud) child Birth and adoption Allowance for single Special allowances Advance on m Child benefit Child-raising Child care grants parents for children with paym allowances allowances disabilities

providing can introduce child and in case of benefits such benefit adoption of more than one depending on for parents child (flerbørnstilskud). the age of the taking care of child and the their own Allowance (single benefit) income of the children in case of adoption of a family. instead of foreign child putting them in a day care facility.

Estonia Tax financed Parental Benefit: No special Childbirth Allowance Single Parent's Child Disabled Child YES universal (vanemahüvitis) allowance. (sünnitoetus) Allowance (üksikvanema Allowance (puudega

scheme with flat lapse toetus) lapse toetus) rate benefits Child Care Allowance covering all (lapsehooldustasu) The Social Benefit residents. Rate (sotsiaaltoetuste Supplementary Child määr) Care Allowance Study Allowance (täiendav (õppetoetus) lapsehooldustasu)

Finland Tax financed flat Parental allowance All children A maternity grant The Child Allowance Disability allowance Maintenance al rate benefit for (vanhempainraha) (aged 10 (äitiysavustus) (lapsilisä) is supplemented for persons under 16 children (elatus children resident months – 6 An adoption grant years of age (alle 16-

in Finland. years) have a (adoptiotuki) vuotiaan subjective vammaistuki) right to day

care arranged by municipalities. Families who care for their children at home or arrange the care privately are entitled to cash benefits.

France Universal Infant Welcome Benefit Complement Birth or Adoption Grant of Active solidarity income Special education YES scheme financed (Prestation d'accueil du for Child Care the Infant Welcome Benefit (revenu de solidarité active, allowance for a

by contributions jeune enfant, PAJE). Choice of the (Prime à la naissance ou à RSA) disabled child from employers, Infant l'adoption de la Prestation (allocation d'éducafrom the self Welcome d'accueil du jeune enfant, tion de l'enfant employed and Benefit PAJE) handicapé, Aeeh) for from a portion of (Complément Basic Allowance of the persons with a 50% the Generalised de libre choix Infant Welcome Benefit or more handicap, up social de mode de (Allocation de base de la to the age of 20 contribution garde de la Prestation d'accueil du Possibility to opt for (contribution Prestation jeune enfant, PAJE) the disability sociale d'accueil du compensation généralisée, jeune enfant, allowance (prestation CSG). PAJE) de compensation du handicap, PCH)

Germany Tax-funded Parental allowance No special No special allowances No special The Advance P scheme with (Elterngeld) child care allowances. allowances. Maintenance Ac fixed amounts allowance (Unterhaltsvors for tax (Betreuungsgeld)

exemption of the parental income to the amount of certain needs of a child for all parents and for the promotion of family, in so far as child benefit is not used for tax exemption.

Greece Compulsory No special allowance. No special Childbirth benefit for The single parent receives Allowance for parent No special allow social insurance allowance. obstetrics costs (ΒΟΗΘΗΜΑ the Child benefit of disabled child

system financed ΤΟΚΕΤΟΥ ) (ΟΙΚΟΓΕΝΕΙΑΚΑ by contributions ΕΠΙΔΟΜΑΤΑ) covering employees, and providing benefits depending on the number of children. Benefits are granted once every calendar year covering the whole year.

Hungary Tax financed Child Home Care In-kind Pregnancy-Confinement Entitlement to higher Entitlement to higher Advance on ma universal Allowance benefit, local Benefit (Terhességiamounts of Family Allowance amounts of Family payments (Tart scheme covering (Gyermekgondozási authority run gyermekágyi segély) (Családi pótlék) Allowance (Családi megelőlegezés Birth and adoption Allowance for single Special allowances Advance on m

Child benefit Child-raising Child care grants parents for children with paym allowances allowances disabilities

all residents. segély) crèches and Birth Grant (Anyasági pótlék) kindergarden támogatás)

Child Raising Support (co-financed (Gyermeknevelési by the parent). támogatás)

Child Care Fee (Gyermekgondozási díj)

Iceland Flat-rate No child-raising No special Flat-rate adoption grant Single parent allowance Home care allowance YES benefits, based allowance. allowance. (ættleiðingarstyrkur) (mæðralaun) (umönnunargreiðslur)

on residency, to Municipalities families with may subsidise children reduced the cost of day when income care for exceeds a children in certain level. private homes, e.g. in the case of single parents.

Ireland Tax financed flat No special allowance. Not applicable. No special allowance. One Parent Family Payment Domiciliary Care No special allow rate universal is available as a separate Allowance

scheme covering and specific means-tested all resident scheme children. The rate of payment is dependent on the ranking of the child within the family.

Italy System financed Optional supplementary No special Increased family allowance if No specific allowance No special allow mainly by the parental leave (Congedo allowance, but lone parent with a child. for disabled children.

employers' parentale facoltativo) vouchers are contributions granted to and partly by help meeting workers’ the additional contributions (as expenses of established in raising the employment children contract) covering the employees with benefits depending on the family income and on the number of family members.

Latvia Tax-financed Child Raising Allowance No special Childbirth Allowance No special allowance. Supplement to the No special allow universal (Bērna kopšanas allowance. (Bērna piedzimšanas family State benefit

scheme with pabalsts) pabalsts) for disabled child flat-rate benefits Parental benefit (Vecāku (Piemaksa pie and covering all pabalsts) ģimenes valsts permanent pabalsta par bērniu residents. invalīdu) Disabled child raising allowance (Bērna invalīda kopšanas pabalsts)

Liechtenstein Compulsory No child-raising No special Amount at the birth of one Additional monthly Single No special benefit. NO public system allowance benefit. child, Parent Allowance

financed by Amount per child in the (Alleinerziehendenzulage) contributions for case of multiple births. persons resident or gainfully Birth allowances employed in (Geburtszulagen) are also Liechtenstein. paid in cases of adoption of a child under the age of 5.

Lithuania Tax financed Compulsory insurance No special Child Grant (Vienkartinė Payments for child Social assistance No special allow universal for employees financed allowance. išmoka vaikui) maintenance in pre-school pension (Šalpos

scheme for all by contributions and institution may be reduced pensija) residents with providing earningsby 50%. benefits related depending on Maternity/Paternity family income, Benefit, age and number Motinystės/tėvystės of the children. pašalpa). Child benefit is paid to families raising children and to children deprived of parental care.

Luxembourg Universal tax Child-raising Allowance No special Birth Grant (allocation de No special benefit. Supplementary Any maintenan Birth and adoption Allowance for single Special allowances Advance on m

Child benefit Child-raising Child care grants parents for children with paym allowances allowances disabilities

financed (allocation d'éducation) allowance. naissance) allowance spouse, an asc scheme. Child’s descendant is p own right linked request and un to residence. conditions by t The amount solidarity fund varies depending recovered by it on the family group and increases according to the age of the child.

Malta A universal No special allowance. No special Maternity Benefit Single Parents are treated as Disabled Child The law courts system financed allowance. (Beneficcju tal-Maternita’) a family in their own right Allowance (Allowance whether and ho by general and are entitled to Social ghal tfal b'Dizabilita'). maintenance sh taxation Assistance (Ghajnuna paid. If claiman providing an Socjali) as well as Child receive mainte earnings-related Allowance (Allowance tatsocial security allowance to all Tfal). pays the full ra Maltese citizens claimant.

whose children reside in Malta.

Norway Tax financed Compulsory social Monthly Cash Maternity/Adoption Grant * Child benefit for one more Transitional benefit Advance maint universal insurance scheme for Benefit for (engangsstønad ved child than the single parent (overgangsstønad) payment (bidra scheme the active population Parents with fødsel/adopsjon) actually has. In addition an

providing a flat(employees and self Small Children infant supplement rate benefit for employed) with Parental (kontantstøtte) (småbarnstillegg) is paid all children. Benefit (foreldrepenger) * Transitional benefit (overgangsstønad) . * Education benefit (utdanningsstønad)

• * 

  Child Care Benefit (stønad til barnetilsyn) wsyn).

Poland Tax financed Tax financed universal No special Childbirth lump-sum as Supplement for raising a Medical Care Alimony Fund B universal scheme providing a flatallowance. supplement to Family child alone (dodatek z tytułu Allowance (Zasiłek (Świadczenie z scheme covering rate benefit as a Allowance (Dodatek z samotnego wychowywania pielęgnacyjny) alimentacyjneg all residents with supplement to Family tytułu urodzenia dziecka) dziecka)

benefits Allowance. Training and depending on One-time childbirth grant Rehabilitation of the age of the (Jednorazowa zapomoga z Disabled Child children. tytułu urodzenia się supplement (dodatek dziecka) z tytułu kształcenia I rehabilitacji dziecka niepełnosprawnego)

Special attendance allowance (Specjalny zasiłek opiekuńczy)

Portugal Compulsory Extended parental No special No special allowance. Child benefit and related * Supplement to No special allow universal benefit (subsídio allowance. allowances and supplements Child Benefit for

protection parental alargado) are increased disabled children system for all (bonificação, por inhabitants deficiência, do financed by subsídio familiar a taxes, with crianças e jovens): benefits * Monthly life depending on annuity (subsídio household mensal vitalício) income, number * Extraordinary and age of the solidarity supplement children. (complemento Individual right extraordinário de of the child, solidariedade) i related to * Solidarity residence. supplement for the elderly (complemento solidário para idosos)

Romania Social assistance Social assistance Social No birth and adoption Family Support Allowance State Allowance for No advance on scheme, scheme, universal, assistance grants. (alocatie pentru sustinerea Children with payments.

universal, financed by the State scheme, familiei) Handicap (alocatie de financed by the Budget, providing both universal, stat pentru copii cu State Budget, cash and in-kind financed by handicap) providing both benefits, including Childthe State cash and in-kind Raising Indemnity Budget, Child-Raising Leave benefits, (indemnizatie pentru providing both (concediu pentru including State cresterea copilului). cash and incresterea copilului) Allowance for kind benefits, and Child-Raising Birth and adoption Allowance for single Special allowances Advance on m Child benefit Child-raising Child care grants parents for children with paym allowances allowances disabilities

Children including Indemnity (alocatie de stat Placement (indemnizatie pentru pentru copii) and Allowance cresterea copilului) Family Support (alocatie de Allowance plasament). (alocatie pentru sustinerea familiei).

Slovakia Tax financed Tax financed universal State subsidy Birth Grant (Príspevok pri No special allowance. Alimony Benefi universal scheme providing a flatfor narodení dieťaťa) výživné) .

scheme covering rate benefit to all kindergartens. all residents with residents with child/ren. Tax Bonus Annual benefit for multiple dependant The State supports (Daňový birth (Príspevok na viac child/ren. entitled persons in the bonus) súčasne narodených detí) ordinary (regular) care Child Care of children. Allowance (Príspevok na starostlivosť o dieťa)

Slovenia Tax financed Compulsory parental Reduction in Layette (pomoč ob rojstvu When a child lives in a Special Child care Maintenance R universal protection insurance payment of otroka): single-parent family then Allowance (dodatek (nadomestilo p scheme with with earnings-related nursery school Child Benefit (otroški za nego otroka, ki

income-tested benefits for the insured fees (znižanje dodatek) is increased by potrebuje posebno benefits person. Financed by plačila vrtca) 30%. nego in varstvo) depending contributions and taxes. among others on Partial Payments for income and Loss of Income ranking of the (delno plačilo za child in the izgubljeni dohodek) family.

Spain Tax financed Contributory benefit in No special Multiple birth grant for two No special allowance. YES No special allow non-contributory kind: the first three allowance. or more children. T

benefits for all years of parental leave residents with (Excedencia por cuidado benefits de hijo) depending on income, age and degree of disability.

Sweden Tax financed, Municipal Child care No special No special allowance in Care Allowance for Maintenance su compulsory and Allowance Act (lagen allowance. case of birth. Disabled Child (underhållsstöd universal (2008:307) om (vårdbidrag)

scheme covering kommunalt Allowance in case of all resident vårdnadsbidrag) is adoption parents and giving the municipalities children the right to introduce, providing a flatfinance and administer rate child municipal child care allowance allowances. (barnbidrag) and a large family supplement (flerbarnstillägg)

Switzerland Federal scheme: No special allowance. No special Federal scheme: No special allowance. Two cantons pay a All cantons hav Scheme for allowance. No birth allowance. special allowance. for advancing s

agricultural Cantonal schemes: payments. workers and 9 cantons provide a birth self-employed allowance farmers, (Geburtszulage/allocation financed by de naissance). 8 of these contributions 9 cantons pay a welcome and taxes. allowance (Adoptionszulage/allocation Cantonal d'accueil) for the child schemes: placed to be adopted. Schemes for employees and self-employed not involved in agriculture (financed by contributions) and for persons not engaged in paid employment with low income (financed by taxes).

The General Child No child-raising Under the No special benefit. No special benefit. Invalid youths aged No special bene Netherlands Benefit Act allowances. Child care Act 18 or over are

(Algemene (Wet entitled to a benefit Kinderbijslagwet, Kinderopvang) on account of AKW) and Act on the State, incapacity for work Child-related parents and Compensation under Allowance (Wet employers the Regulations op het together pay governing Birth and adoption Allowance for single Special allowances Advance on m Child benefit Child-raising Child care grants parents for children with paym allowances allowances disabilities

kindgebonden the costs of Contributions towards budget, WKB): child care in the Upkeep of tax financed the case the Disabled Children universal child is cared living at Home scheme covering for outside the (Tegemoetkoming all residents. home during Onderhoudskosten working hours Thuiswonende of the parents. gehandicapte kinderen TOG).

United Child Benefit: No child-raising Help can be Sure Start Maternity Grant NO Disability Living

Kingdom Tax financed allowance. given with Allowance (care/

(nonchild care as mobility benefit) contributory) part of system for all Working Tax parents of Credit. children under 16 (under 20 in certain circumstances). Child Tax Credit: Tax financed, noncontributory, income-related system for all parents of children under 16 (under 20 in certain circumstances).

• 4. 

  S PECIAL NON - CONTRIBUTORY CASH BENEFITS

SPECIAL NON-CONTRIBUTORY CASH BENEFITS

(Article 70(2)(c))

BELGIUM

(a) Income replacement allowance (Law of 27 February 1987);

(b) Guaranteed income for elderly persons (Law of 22 March 2001).

BULGARIA

Social Pension for old age (Article 89 of the Social Insurance Code).

CZECH REPUBLIC

Social allowance (State Social Support Act No 117/1995 Sb.).

DENMARK

Accommodation expenses for pensioners (Law on individual accommodation assistance, consolidated by Law No 204 of 29 March 1995).

GERMANY

(a) Basic subsistence income for the elderly and for persons with reduced earning capacity under Chapter 4 of Book XII of the Social Code;

(b) Benefits to cover subsistence costs under the basic provision for jobseekers unless, with respect to these benefits, the eligibility requirements for a temporary supplement following receipt of unemployment benefit (Article 24(1) of Book II of the Social Code) are fulfilled.

ESTONIA

(a) Disabled adult allowance (Social Benefits for Disabled Persons Act of 27 January 1999);

(b) State unemployment allowance (Labour Market Services and Support Act of 29 September 2005).

IRELAND

(a) Jobseekers' allowance (Social Welfare Consolidation Act 2005, Part 3, Chapter 2);

(b) State pension (non-contributory) (Social Welfare Consolidation Act 2005, Part 3, Chapter 4);

(c) Widow’s (non-contributory) pension and widower’s (non-contributory) pension (Social Welfare Consolidation Act 2005, Part 3, Chapter 6);

(d) Disability allowance (Social Welfare Consolidation Act 2005, Part 3, Chapter 10);

(e) Mobility allowance (Health Act 1970, Section 61);

(f) Blind pension (Social Welfare Consolidation Act 2005, Part 3, Chapter 5).

GREECE

Special benefits for the elderly (Law 1296/82).

SPAIN

(a) Minimum income guarantee (Law No 13/82 of 7 April 1982);

(b) Cash benefits to assist the elderly and invalids unable to work (Royal Decree No 2620/81 of 24 July 1981);

(c) (i) Non-contributory invalidity and retirement pensions as provided for in Article 38(1) of the Consolidated Text of the General

Law on Social Security, approved by Royal Legislative Decree No 1/1994 of 20 June 1994; and ▼M1 2004R0883 — EN —

01.07.2013 — 005.001 — 83

(ii) the benefits which supplement the above pensions, as provided for in the legislation of the Comunidades Autonómas, where such supplements guarantee a minimum subsistence income having regard to the economic and social situation in the Comunidades

Autonómas concerned;

(d) Allowances to promote mobility and to compensate for transport costs (Law No 13/1982 of 7 April 1982).

FRANCE

(a) Supplementary allowances of:

(i) the Special Invalidity Fund; and

(ii) the Old Age Solidarity Fund in respect of acquired rights

(Law of 30 June 1956, codified in Book VIII of the Social Security Code);

(b) Disabled adults’ allowance (Law of 30 June 1975, codified in Book VIII of the Social Security Code);

(c) Special allowance (Law of 10 July 1952, codified in Book VIII of the Social Security Code) in respect of acquired rights;

(d) Old-age solidarity allowance (ordinance of 24 June 2004, codified in Book VIII of the Social Security Code) as of 1 January

2006.

ITALY

(a) Social pensions for persons without means (Law No 153 of 30 April 1969);

(b) Pensions and allowances for the civilian disabled or invalids (Laws No 118 of 30 March 1971, No 18 of 11 February 1980 and No 508 of 23 November 1988);

(c) Pensions and allowances for the deaf and dumb (Laws No 381 of 26 May 1970 and No 508 of 23 November 1988);

(d) Pensions and allowances for the civilian blind (Laws No 382 of 27 May 1970 and No 508 of 23 November 1988);

(e) Benefits supplementing the minimum pensions (Laws No 218 of 4 April 1952, No 638 of 11 November 1983 and No 407 of 29 December 1990);

(f) Benefits supplementing disability allowances (Law No 222 of 12 June 1984);

(g) Social allowance (Law No 335 of 8 August 1995);

(h) Social increase (Article 1(1) and (12) of Law No 544 of 29 December 1988 and successive amendments).

CYPRUS

(a) Social Pension (Social Pension Law of 1995 (Law 25(I)/95), as amended);

(b) Severe motor disability allowance (Council of Ministers’ Decisions Nos 38210 of 16 October 1992, 41370 of 1 August 1994, 46183 of 11 June 1997 and 53675 of 16 May 2001);

(c) Special grant to blind persons (Special Grants Law of 1996 (Law 77(I)/96), as amended).

LATVIA

(a) State Social Security Benefit (Law on State Social Benefits of 1 January 2003);

(b) Allowance for the compensation of transportation expenses for disabled persons with restricted mobility (Law on State Social

Benefits of 1 January 2003). ▼M1 2004R0883 — EN — 01.07.2013 — 005.001 — 84

LITHUANIA

(a) Social assistance pension (Law of 2005 on State Social Assistance Benefits, Article 5);

(b) Relief compensation (Law of 2005 on State Social Assistance Benefits, Article 15);

(c) Transport compensation for the disabled who have mobility problems (Law of 2000 on Transport Compensation, Article 7).

LUXEMBOURG

Income for the seriously disabled (Article 1(2), Law of 12 September 2003), with the exception of persons recognised as being disabled workers and employed on the mainstream labour market or in a sheltered environment.

HUNGARY

(a) Invalidity annuity (Decree No 83/1987 (XII 27) of the Council of Ministers on Invalidity Annuity);

(b) Non-contributory old age allowance (Act III of 1993 on Social Administration and Social Benefits);

(c) Transport allowance (Government Decree No 164/1995 (XII 27) on Transport Allowances for Persons with Severe Physical Handicap).

MALTA

(a) Supplementary allowance (Section 73 of the Social Security Act (Cap. 318) 1987);

(b) Age pension (Social Security Act (Cap. 318) 1987).

NETHERLANDS ▼M3

(a) Work and Employment Support for Disabled Young Persons Act of 24 April 1997 (Wet Wajong). ▼M1

(b) Supplementary Benefits Act of 6 November 1986 (TW).

AUSTRIA

Compensatory supplement (Federal Act of 9 September 1955 on General Social Insurance — ASVG, Federal Act of 11 October 1978 on Social insurance for persons engaged in trade and commerce — GSVG and Federal Act of 11 October 1978 on Social insurance for farmers — BSVG).

POLAND

Social pension (Act of 27 June 2003 on social pensions).

PORTUGAL

(a) Non-contributory State old-age and invalidity pension (Decree-Law No 464/80 of 13 October 1980);

(b) Non-contributory widowhood pension (Regulatory Decree No 52/81 of 11 November 1981);

(c) Solidarity supplement for the elderly (Decree – Law No 232/2005 of 29 December 2005, amended by Decree – Law No

236/2006 of 11 December 2006).

SLOVENIA

(a) State pension (Pension and Disability Insurance Act of 23 December 1999);

(b) Income support for pensioners (Pension and Disability Insurance Act of 23 December 1999);

(c) Maintenance allowance (Pension and Disability Insurance Act of 23 December 1999). ▼M1 2004R0883 — EN —

01.07.2013 — 005.001 — 85

SLOVAKIA

(a) Adjustment awarded before 1 January 2004 to pensions constituting the sole source of income;

(b) Social pension which has been awarded before 1 January 2004.

FINLAND

(a) Housing allowance for pensioners (Act concerning the Housing Allowance for pensioners, 571/2007);

(b) Labour market support (Act on Unemployment Benefits 1290/2002);

(c) Special assistance for immigrants (Act on Special Assistance for Immigrants, 1192/2002).

SWEDEN

(a) Housing supplements for persons receiving a pension (Law 2001:761);

(b) Financial support for the elderly (Law 2001:853).

UNITED KINGDOM

(a) State Pension Credit (State Pension Credit Act 2002 and State Pension Credit Act (Northern Ireland) 2002);

(b) Income-based allowances for jobseekers (Jobseekers Act 1995 and Jobseekers (Northern Ireland) Order 1995); ▼M3

__________ ▼M1

(d) Disability Living Allowance mobility component (Social Security Contributions and Benefits Act 1992 and Social Security

Contributions and Benefits (Northern Ireland) Act 1992); ▼M3

(e) Employment and Support Allowance Income-related (Welfare Reform Act 2007 and Welfare Reform Act (Northern Ireland)

2007).

ANNEX XXII - OVERVIEW OF CURRENT EU LEGAL FRAMEWORK ANNEX XXII - OVERVIEW OF CURRENT EU LEGAL FRAMEWORK

Freedom of movement for workers is one of the four freedoms on which the Single Market is founded. The underlying principle is equal treatment – this is a safeguard against social dumping and protects national workers as much as it protects migrant workers. In the context of the free movement of workers in the EU, workers from one Member State working in another Member State should benefit from the same minimum level of protection.

But free movement would not be possible if the social security rights of mobile Europeans were not protected. Clearly, if people think they will lose out on their social security rights, they will be much less likely to move to another Member State. This means that social security coordination is essential if freedom of movement is to work in practice. Article 48 of the Treaty on the Functioning of the European Union (TFEU) assigns to the legislator the competence to make arrangements to secure the right to benefits and the payment of the benefits to persons resident in another EU Member State.

EU law in the field of social security provides for the co-ordination and not the harmonisation of social security schemes. This means that each Member State is free to determine the details of its own social security system, including which benefits shall be provided, the conditions of eligibility, how these benefits are calculated and how much contribution should be paid. EU law, in particular Regulation (EC) No 883/2004 i, establishes common rules and principles which must be observed by all national authorities when applying national law. These rules ensure that the application of the different national legislations respects the basic principles of equality of treatment and non-discrimination. By doing so, it is ensured that the application of the different national legislations does not adversely affect persons exercising their right to free movement within the EU. In order to attain this goal, the coordination system employs a number of key principles: the non‐discrimination on grounds of nationality; the aggregation of periods of insurance, employment or residence; the waiving of residence rules; and the application of a single legislation in terms in respect of liability to contribute and entitlement to benefits.

Coordination of social security thus leaves unaffected the substantive and procedural differences between the national social security systems. The coordination rules offer no guarantee that transferring one's residence or professional activities to another Member State is neutral as regards social security. Given the disparities in social security legislation, such transfer may work to one's advantage or not, depending on the circumstance.

The material scope of the Regulation (EC) No 883/2004 i extends to all legislation concerning the following branches of social security: sickness; maternity and equivalent paternity benefits; invalidity pensions; old-age pensions; survivors’ benefits; benefits in respect of accidents at work and occupational diseases; death grants; unemployment benefits; preretirement benefits; and family benefits. This list is exhaustive. Consequently, a branch of social security which is not mentioned is in principle outside the scope of the regulation. This is the case, for instance, for housing allowances or social assistance.

Over and above these social security benefits, the coordination regulation also applies to special non-contributory cash benefits listed in an annex (Annex X to Regulation 883/2004 i).

A number of benefits are expressly excluded from the regulation’s scope. First of all, it does not extend to social assistance. Furthermore, the regulation does not cover benefits in relation to which a Member State assumes the liability for damages to persons and provides for compensation, such as benefits for victims of war or its consequences but also benefit schemes for victims of crime, assassination or terrorist acts, for victims of damage occasioned by State agents in the course of their duties and for victims of political or religious repression.

Moreover, it does not apply to advances to maintenance payments and to special childbirth and adoption allowance.

L ONG - TERM CARE BENEFITS

The material scope of Regulation (EC) No 883/2004 i stretches to the "traditional” social security risks as enshrined in ILO Convention No. 102 concerning minimum standards of social security, 1952. These include sickness, old-age, invalidity, death, accident at work or occupational disease, unemployment and raising a family.

Under Regulation (EC) No. 883/2004 i Long-term care benefits are mentioned at several occasions; nevertheless there is no clear definition (leaving aside the clarification in Art. 1

(va) that also Long-term care benefits in kind have to be regarded as benefits in kind for the application of the health care chapter. Therefore, recourse has to be made to definitions already given by the Court of Justice.

Long-term care benefits for the purposes of the regulation are benefits intended to improve the state of health and quality of life of persons reliant on care and as such, have as their essential purpose the supplementing of sickness insurance benefits (although under national legislation this could be a system totally separated from the sickness insurance or health care system). If these benefits are granted objectively and on the basis of a legally defined position

(i.e. in a non-discretionary way), they are covered by the regulation, for which they constitute sickness benefits. This implies that they are coordinated according to the regulation’s rules governing sickness benefits. As a rule, long-term care benefits are designed to develop the independence of persons reliant on care, in particular from the financial point of view.

Typically, they promote home care in preference to care provided in hospital but could also consist in granting aids or cost sharing for people staying in homes for people with disabilities.

The conditions for the grant of the benefit and the way in which it is financed do not affect the classification of a benefit as a long-term care benefit. The fact that the grant of the benefit is not necessarily linked to payment of a sickness insurance benefit, or the circumstance that the benefit is non-contributory, is of no importance for the qualification as a long-term care benefit.

Long-term care benefits can take different forms. Like sickness benefits, they can be in kind or in cash. Benefits consisting in the provision of home care services or the direct payment or reimbursement of the costs of a specialised home entailed by the insured person’s reliance on care, constitute long-term care benefits in kind. Long-term care benefits in cash include allowances (of a fixed or differential amount) to compensate for the additional expenditure resulting from the recipients’ condition of reliance on care, in particular the cost of the assistance it is necessary to provide them with (independently of the costs actually incurred by the persons concerned). An example would be financial aid which recipients may use to remunerate a member of their family or entourage who is assisting them on a voluntary basis.

The payment of the old-age insurance of a third person to whom a person in need of care resorts for assistance at home is also to be categorised as a long-term care benefit in cash.

In an attempt to shed light on the diversity in long-term care benefits across the Member States, the trESS network grouped them according to the type of benefit and the organisation

per Member State 76 :

Statutory organisation of long-term care benefits 77

Statutory

organisation Classification Member States

Social security* BE (Flemish care insurance), LU, NL Global care system

and/or unifying Social assistance CY, EE, ES, UK**

legislation Combination of both social security and social DK, SE** (although social security element is by far the

assistance strongest)

Social security CZ Differentiated

approach Social assistance LV, MT, RO

(disintegrated care Combination of both social

system) security and social AT**, BE, BG, CH, FI**, FR, GR, HU, IS IE, IT, LI, LT, NO, assistance PL, PT, SK, SI, DE**

• * 

  Social security refers to benefits which fall under the material scope of Regulation (EC) No 883/2004 i

** Some (or all) of the benefits of these states have been declared as “normal” sickness benefits for the purpose of the application of Regulation (EC) No. 8823/2004 by the ECJ or the EFTA Court.

Several Member States relate long-term care to the different branches of social security. The

following table summarises the range of definitions that exist across Member States 78 :

76 Source: trESS network, Coordination of

Long-term Care Benefits- current situation and future prospects: Think Tank report 2011, available at:

http://www.tressnetwork.org/tress2012/EUROPEAN%20RESOURCES/EUROPEANREPORT/trESSIII_ThinkTankReport-

LTC_20111026FINAL_amendmentsEC-FINAL.pdf

77 This table only roughly characterizes national systems. The boundaries between the different categories of benefits blurred and therefore the tabelshould only help

Table should only help with an initial orientation on which benefits could be regarded as long-term care benefits.

78 Source: trESS network, Coordination of Long-term Care Benefits- current situation and future prospects:

Think Tank report 2011, available at: http://www.tressnetwork.org/tress2012/EUROPEAN%20RESOURCES/EUROPEANREPORT/trESSIII_ThinkTankReport-

LTC_20111026FINAL_amendmentsEC-FINAL.pdf

Benefits in kind/cash Organisation (choice of provider /

or both spending / benefit) Member States

Only state-run / Only private institutions and/or informal

caregivers /

Only benefits in kind Combination of both public and private

institutions and caregivers EE, FR, IS, LV

79

Freedom of choice regarding the BE (Flemish care insurance) 80

Only benefits in cash spending of the allowances

No freedom of choice regarding the

spending of the allowances /

Possibility to choose and/or combine AT, BE, CY, DK, HU, IE, LU, MT,

Combination of both and/or substitute both types of benefits NL, PL, RO, SK, SI ,SE, DE

benefits in cash and

in kind No possibility to choose and/or combine BG, CH, CZ, FI, GR, IT, LT, NO,

and/or substitute both types of benefits PT, ES, UK, LI

As can be seen in the table, most Member States have implemented a combination benefits in cash and in kind. An anti-overlapping provision for long-term care benefits in case a person is entitled to these benefits in the state of insurance as well as the State of residence has been introduced in the Sickness Chapter in Article 34 of Regulation (EC) No 883/2004 i.

Under the Sickness Chapter, there are differences in competence between sickness benefits in cash and sickness benefits in kind. Sickness benefits in cash always have to be paid by the competent Member State, i.e. the State in which the person is insured under a health care scheme. Pensioners for example who receive a pension from their former State of work and who reside in another Member State are entitled to receive long-term cash benefits from the pension-granting Member State.

79 It is remarkable that none of the Member States solely allow for the allocation of benefits in kind provided by state-run or only private

institutions. The few Member States that only provide benefits in kind offer services through the combination of both public and private

institutions.

80 The Flemish care insurance is the only scheme that provides a fixed allowance to be spent freely by the beneficiary. Care is provided by

private service providers, or informal caregivers.

Example: A person lives in Member State A and draws a pension from Member State B. Which State is

responsible for providing long-term care benefits?

The answer to this question essentially depends on whether the legislations of the States concerned provide for long-term care benefits in kind or in cash (see the answer to the previous question).

In principle, an insured person is entitled to have a long-term care benefit in cash exported by the institution of Member State B, as if it were a sickness cash benefit. Please note, however, that if the legislation of Member State A provides for long-term care benefits in kind, and the person claims and receives these benefits, the

amount of the cash benefit he/she receives from the institution of State B may be reduced by the amount of the benefit in kind he/she receives from the institution from State A (and the cost of which is to be borne by the institution of State B). This is an application of the principle that overlapping of benefits is in principle

prohibited. The institution of State B must inform the person of this rule. Its application should not result in the benefits being lower than those to which he/she would be entitled if you resided in State B.

In case the legislation of the State paying the pension, i.e. State B, does not provide for long-term care benefits in cash, the person can nevertheless claim the long-term care benefits in kind provided for by the legislation of

the State of residence, State A. The cost of these benefits will be reimbursed to the institution of the State A by its counterpart in State B. However, if no such benefits are provided for under the legislation of State A, he/she

has no claim to long-term care benefits.

If only the legislation of the State where he/she resides provides for long-term care benefits, and these benefits are in cash and not subject to conditions of insurance, employment or self-employment, he/she might be able to

rely on the status of EU citizen to claim a right to equal treatment as regards this long-term care benefit outside the rules of the Regulation which would not allow that. However, caution is needed. As the law on this point is still developing, the extent of the rights attached to the status of EU citizen is not yet clear. It is certain,

however, that the social benefit rights stemming from EU citizenship are not unlimited.

Sickness benefits for frontier workers and their family members

In common with other workers who reside outside the competent State (the State of insurance), frontier workers and their members are entitled to medical care in the Member State in which they reside, at the expense of the competent institution (Article 17 of Regulation (EC) No 883/2004 i). Benefits in cash are directly paid by the competent institution across the border (Article 21 of Regulation (EC) No 883/2004 i). In order to receive medical care in the State of residence, they must register with the institution of the place of residence. Upon the request or upon request of the institution of the place of residence, they will receive from the competent institution a document (portable document S1) certifying the entitlement to medical care in the State of residence. Note that, when the family members are entitled to medical care under the legislation of the Member State of residence and the spouse exercises a gainful activity there, the cost of the benefits provided to the family members is borne by the institution of that State.

Sickness benefits for pensioners and their family members

Pensioners and their family members are entitled to medical care in the Member State in which they reside, provided in accordance with the legislation of that State. The cost of the medical care is always borne by a Member State which pays a pension. A distinction has to be made between three situations.

When a person receives a pension from the State in which he/she resides and is entitled to sickness benefits under that State’s legislation, the cost of the care is borne by the institution of that State, even though the pensioner additionally draws a pension under the legislation of one e or more other States.

Example 1: During his career, Mr. X has worked in Spain and in France. He is now retired and receives pensions from both these States. Mr. X lives in France. Mr. X may receive medical care in France, at the expense of the

French institution. The same goes for his family members.

If a person receives a pension under the legislation of one or more Member States, and is not entitled to medical care under the legislation of the State in which he/she resides, the pensioner and his/her family members may

nevertheless obtain medical care in the State of residence, provided they would be entitled to medical care if they were resident in (one of) the State(s) which is paying a pension. In those cases, the cost of the care is borne by the institution of the latter State (or, in case he/she receives pensions from two or more Member States, by the institution of the State where he/she has been insured for the longest time, or, in case of insurance of exactly the

same length, by the institution where he/she have been insured lastly.

Example 2: During her career, Ms. Y has worked for 21 years in Member State B and then for 9 years in Member State C. Ms. Y is now retired and resides in Member State A. She draws pensions from States B and C. Ms. Y

does not satisfy the conditions for entitlement to medical care in State A. If she were to reside there, Ms. Y would satisfy the conditions for entitlement to medical care in State C but not in State B. Ms. Y may obtain medical care in State A, at the expense of State C. Suppose, alternatively, that Ms. Y, if she were to reside there, would be

entitled to medical care both in State B and State C. In that case, she could still obtain medical care in State A, but at the expense of State B, as she was insured there for the longest period of time.

Finally, if the pensioner receives a pension under the legislation of one or more Member States, but not under the legislation of the State in which he/she reside, he/she is entitled to medical care in the latter State on account of the fact that its legislation makes this entitlement subject only to residence on its territory, the same rules apply as in

the second situation.

Example 3: During his career, Mr. Z has worked for 11 years in Member State E and then for 11 years in Member State F. Mr. Z is now retired and resides in Member State D. He draws pensions from State E and F. Despite the fact that he does not draw a pension from State D, he is entitled to medical care there, as State D operates a

residence-based medical care system. Suppose that Mr. Z, if he were to reside there, would satisfy the conditions

If person is in the second or in the third situation, he/she and their family members must register with the institution of the State of residence in order to be able to receive care there. Their right to medical care in the State of residence shall be certified by a portable document S1, which is issued, at their request or at the request of the institution of the place of residence, by the institution responsible for bearing the costs of the care. The cost of the medical care provided to the pensioner and his/her family members is refunded by this institution to the institution of their place of residence on the basis of real costs, on production of proof of actual expenditure. However, in respect of several Member States listed in an annex to the regulation (Annex 3 to Regulation 987/2009 i), the reimbursement is made on the basis of fixed amounts (lump-sums), which are calculated by reference to average annual health care costs Regulation (EC) No 883/2004oken down by age group. The States claiming reimbursement on the basis of fixed amounts are Ireland, Spain, Italy, Malta, Cyprus, the Netherlands, Portugal, Finland, Sweden and the UK.

Rulings by the Court of Justice

In a number of rulings the Court of Justice ruled that, in the absence of a specific legal regime for their coordination; long-term care benefits must be regarded as 'sickness benefits' within the meaning of the Regulation and coordinated as such. It made the following clarifications under Regulation (EEC) No. 1408/71 i that are still valid under Regulation (EC) No 883/2004 i:

• As there is no mention of Long-term care benefits in the list of the risks covered by Regulation (EEC) No. 1408/71 i but these benefits are without any doubt social security benefits covered by this Regulation they have to be coordinated under the rules concerning one of the risks mentioned in this list. As the closest relationship exists to sickness these rules have to be applied.

• Long-term care benefits which are granted to all persons resident in the Member State concerned or to all persons insured against that risk under the legislation of a Member State cannot be regarded as special as it is a general risk which has been included into the social security schemes of many Member States. Therefore an inclusion in the list of special noncontributory benefits of Annex IIa of Regulation (EEC) No. 1408/71 i is not correct. Due to these rulings Annex IIa had to be re-examined and Long-term care benefits had to be deleted from that list.

• Coordination has to be made under the general rules applicable to benefits provided for the risk of sickness. Therefore the Member State competent for the provision of health care benefits under Regulation (EEC) No. 1408/71 i has also to grant Long-term care benefits. So there may be a different competence for benefits in cash and in kind. Benefits in cash have always to be granted by the competent Member State (which includes export of these benefits). The Member State for example, where the father works has to grant Long-term care benefits in cash also for disabled children resident in another Member State (if the first Member State is also competent to reimburse the health care benefits in kind in the Member State of residence (case C-286/03 Hosse). But also a pensioner receiving only a pension from one Member State and residing in another Member State is entitled to receive the Long-term care cash benefits from the pension-granting Member State (as this State is also competent to reimburse the health care benefits in the Member State of residence – case C-215/99 Jauch). Benefits in kind are only granted in the Member State of residence or stay in accordance with the legislation applicable there (no export), nevertheless the competent Member State (which would also have to grant the Long-term care benefits in cash) has to reimburse the tariffs of these benefits. In case the legislation of the Member State of residence does not provide for benefits in kind the person concerned cannot receive such benefits even if the legislation of the Member State competent for health care benefits has such benefits (case C-208/07 Chamier-Glisczinski).

U NEMPLOYMENT BENEFITS The general rules

The general principle for determination of the legislation applicable is that a person pursuing a gainful activity should be affiliated to the social security scheme of the State in which territory he/she is employed or self-employed (lex loci laboris principle).

Article 65 of the Regulation derogates from this general principle by establishing a divergent unemployment status for frontier workers or persons other than frontier workers residing in a Member State other than the competent State. For them it is the State of residence which has to be primarily addressed. The Community legislator chose to make an exception to the lex loci laboris principle for this particular group with the aim to ensure that they receive unemployment benefits under the most favourable conditions for finding new employment. The rules are explained in more detail below.

Partially unemployed workers

The person who is partially or intermittently unemployed and who resides in a Member State other than the competent Member State must make himself or herself available to the employment services in the competent Member State. The latter is also responsible for providing unemployment benefits to the person in accordance with its legislation as if the worker were residing in that state (see Article 65(1) Regulation (EC) No 883/2004 i).

Wholly unemployed workers

Frontier workers

A frontier worker, that is to say a person pursuing an activity as an employed or selfemployed person in a Member State and who resides in another Member State to which he/she returns, as a rule, daily or at least once a week, has to claim unemployment benefits in the Member State of residence.

Article 65 (2) of Regulation (EC) No 883/2004 i stipulates that this person shall make himself/herself available to the employment services in the Member State of residence.

If the amount of unemployment benefit depends on the salary or professional income of a jobseeker, the institution granting the benefit has to base its calculation on the salary or professional income actually received by the person concerned during his/her activity in the competent State (see Article 62 (3) of Regulation (EC) No 883/2004 i).

In order to increase the prospect of finding new employment and to facilitate the search for employment in various Member States, Regulation 883/2004 i introduced an additional option for those cross-border workers (most probably frontier workers), to also register – as a supplementary step – with the employment services of the Member State in which they pursued their last activity. In cases where Luxembourg was the State of last employment, the option of simultaneous registration began on 1 May 2012 (see Article 87 (10).)

As a result, while the person concerned receives benefits from the Member State of residence, he/she can search for employment simultaneously in both the Member State of residence and the Member State of last activity. In such a case, the employment services of both Member States have a duty of mutual information with regard to the job-seeking activities of the person in the territory of each State.

The person who chooses to be registered with employment services of both Member States has to comply with the control procedures and obligations applicable in each State (Article 65 (3) of Regulation (EC) No 883/2004 i). However, as the benefits are paid by the Member State of residence, obligations and job-seeking activities in that State have priority. On the other hand, non-fulfilment of the obligations in the Member State of last activity does not affect the benefits awarded in the State of residence (Article 56 (2) of Regulation (EC) No 987/2009 i).

Persons other than frontier workers (see Article 65(2) last subparagraph)

These are persons who reside in a Member State other than the competent Member state, but are different from frontier workers in that they return to their home state less frequently than once a week. Upon becoming unemployed, these persons have a right to choose – they can either remain available to the employment services in the State of their last activity (i.e. register with the unemployment office in the Member State where they worked) and receive unemployment benefits there, or they can register with the employment services and claim unemployment benefits in their Member State of residence if they return there.

If they decide to register as jobseekers and claim unemployment benefits in their Member State of residence, the calculation of benefits will also be based on the professional income they received during their last activity in the Member State where they worked.

These persons have also the option to make themselves available first in the state of last employment and claim benefits there and later return to the state of residence while exporting the unemployment benefits in the state of last activity under the conditions laid down in Article 64 Regulation (EC) No 883/2004 i (period of 3 months which may be extended to maximum of 6 months). In such a case, the provision of unemployment benefits in the Member State of residence is suspended for the period during which the person receives benefits from the Member State which was last competent (see Article 65(5)(b) Regulation (EC) No 883/2004 i).

Self-employed frontier workers

Regulation (EC) No 883/2004 i, and Article 65 in particular, also apply to self-employed persons. However, there used to be a gap in cases where a formerly self-employed frontier worker contributed to an unemployment scheme in the country of last activity but resided in a Member State where there was no unemployment insurance for the self-employed. There are 10 EU Member States that do not have an unemployment benefit scheme for self-employed people. When applying the rules stipulated in Article 65 Regulation (EC) No 883/2004 i, on becoming unemployed, a former self-employed frontier worker residing in one of these 10 countries was left without any unemployment benefit. This was an obstacle to free movement of workers.

Therefore, by Regulation (EU) No 465/2012 i , a new provision (Article 65a) was inserted in Regulation 883/2004 i. Article 65a is a derogation from Article 65 and applies to wholly unemployed persons who, as a frontier worker, have most recently completed periods of insurance as a self-employed person or periods of self-employment recognised for the purposes of granting unemployment benefits in a Member State other than the Member State of residence where the Member State of residence has made a notification that there is no possibility for any category of self-employed persons to be covered by an unemployment benefits system of that Member State. In all other cases, rules set out in Article 65 apply.

Under Article 65a, the unemployed person must register with the employment services and fulfil job-seeking activities in the country of last activity in order to be fully entitled to an unemployment benefit there. This way, the person concerned will receive a return on the contributions paid. When he/she applies for unemployment benefits, he/she must continuously meet the conditions laid down under the legislation of the Member State of last activity. The person may, as a supplementary step, register with the employment services of the Member State of residence.

Paragraph 3 of the new provision provides that if the unemployed person to which Article 65a applies does not wish to become or remain available to the employment services of the Member State of last activity after having registered there, and wishes to seek work in the Member State of residence only, the person can export the unemployment benefits under Article 64 Regulation (EC) No 883/2004 i. In this situation, the person shall not be obliged to have remained available in the Member State of last activity for at least four weeks after becoming unemployed (ie. condition set out in Article 64(1)(a) does not apply). In addition, the competent institution may extend the period of export to the person who looks for job in his/her Member State of residence up to the end of the period of the person's entitlement to benefits under its legislation. Of course, the unemployed person may also request export of unemployment benefits to other Member State that the State of residence under the conditions set out in Article 64 Regulation (EC) No 883/2004 i.

Which Member State is responsible for granting sickness benefits, pensions, family benefits etc. to wholly unemployed workers receiving unemployment benefits in the Member State of residence?

Those persons who become subject to the social security legislation of the State of residence are also covered by Regulation 883/2004 i with regard to other social security branches, as stipulated in Article 11(3)(c) of Regulation (EC) No 2004.

Aggregation of periods

A general provision on aggregation of periods (Article 6 Regulation (EC) No 883/2004 i) is valid for all chapters of the Regulation. In addition, for the reasons of legal certainty, special provision has been included in the unemployment chapter (Article 61 Regulation (EC) No 883/2004 i).

According to Article 61 Regulation (EC) No 883/2004 i, periods of insurance, employment or self-employment completed under the legislation of another Member State shall be taken into account, to the extent necessary, by the competent Member State as though they were completed under the legislation it applies.

Aggregation in the unemployment field has two particular features:

• 1) 

  First, there are differences between the national schemes as in some Member States an entitlement to unemployment benefits is based upon completion of periods of insurance and, in others it is conditional upon completion of periods of employment or self-employment. This is reflected in Article 61(1).

• A. 

  Aggregation of insurance periods

'Periods of insurance' means periods of contribution, employment or self-employment as defined or recognised as periods of insurance by the legislation under which they were completed or considered as completed, and all periods treated as such, where they are regarded by the said legislation as equivalent to periods of insurance (Article 1(t) Regulation (EC) No 883/2004 i).

The term 'periods of insurance' must be therefore understood as referring not only to periods in which contributions to an unemployment insurance scheme were paid but also to periods of employment or self-employment considered by the legislation under which they were completed as equivalent to periods of insurance, that is to say, periods in which insurance covered by such a scheme is guaranteed. Such periods must be taken into account by the institution of the competent Member State, even if they would not have been considered as periods of insurance under the legislation of that State.

It follows from Article 61(1) Regulation (EC) No 883/2004 i that all periods of insurance, without any further examination of their nature by the competent institution, must be taken into account for assessing entitlement to unemployment benefits by the competent state. This is irrespective of whether they were based on employment, self-employment, or they were other periods equal to insured (self-)employment (for example, periods of sickness, maternity, education, military service).

• B. 

  Aggregation of periods of employment or self-employment

'Periods of employment' or 'periods of self-employment' mean periods so defined or recognised by the legislation under which they were completed, and all periods treated as such, where they are regarded by the said legislation as equivalent to periods of employment or to periods of self-employment (Article 1(u) Regulation (EC) No 883/20041).

The Court of Justice confirmed that the classification of a period of work as a 'period of employment' is dependent on the national legislation under which it was completed.

The competent institution is not bound to take into account such periods of employment or self-employment completed in another Member State, unless, according to the legislation of the State where benefits have been requested, those periods are to be regarded as periods affording cover under an unemployment insurance scheme.

2). Secondly, aggregation is applied only to those workers who have completed their most recent periods of insurance, employment or self-employment in the State where the benefit is claimed. This condition does not apply in the case of cross-border workers who resided in a state other than the last competent Member State (see Article 61(2)). In this case, the Member State of residence, when it is the competent State for providing unemployment benefits, must aggregate periods of insurance, employment or self-employment completed in another Member States even if the unemployed person has never completed any periods in the State

of residence. 81

A questionnaire launched in the Administrative Commission showed a significant divergence of opinions on the proper interpretation of the principle of aggregation of periods for the entitlement to unemployment benefits.

Regulation (EC) No 883/2004 i does not specify when a period of insurance, employment or self-employment is completed.

As stated above, the aim behind Article 61(2) Regulation (EC) No 883/2004 i is that the State in which the unemployed person last worked or paid contributions should bear the burden of providing unemployment benefits. Therefore, the rule ensures that it is the competent Member State that provides the unemployment benefits.

Under the rules of Regulation (EC) No 883/2004 i (Title II), a migrant worker becomes subject to the legislation of a Member State as soon as he starts to work there. Consequently, the provisions on aggregation of periods of insurance, employment or self-employment are fully applicable as of that moment. In other words, the link between the person and the competent State is created as of day one of the economic activity of the person.

Any other interpretation would deprive migrant workers, who became unemployed during this period, of any entitlement to unemployment benefits in the EU, despite having completed periods of insurance or (self-) employment in the EU. This would lead to the loss of social security protection of a migrant worker and create an effect that is clearly contrary to the purpose of Article 48 TFEU and Regulation (EC) No 883/2004 i.

Examples

Example 1:

Mr X had completed periods of insurance as a self-employed person in Member State A. After, he moved to Member State B and completed periods of insurance as an employed person there. Mr X loses his job and claims unemployment benefits in Member State B.

Member State B must aggregate periods of insured self-employment completed in Member State A. Pursuant to Article 61(1) Regulation (EC) No 883/2004 i, all periods of insurance for entitlement to unemployment benefits in the Member State where they were completed should always be taken into account for the purposes of aggregation, without further examination.

Example 2:

Mr Y had completed a period of employment in Member State A. After, he moved to Member State B and completed periods of employment there. Mr Y loses his job and claims unemployment benefits in Member State B.

Pursuant to the second para of Article 61(1) Regulation (EC) No 883/2004 i, periods of employment or selfemployment completed in Member State A should be aggregated by Member State B only if those periods would have been considered to be periods of insurance had they been completed in Member State B.

81 Example 3: The Member State of residence, which then provides unemployment benefits on the basis of Article 65(5) REGULATION (EC) NO

883/2004, shall then be reimbursed by the Member State to whose legislation the person was last subject (see Article 65(6) and (7)

Ms Z, employed in Member State A, went on maternity leave. Under the legislation of Member State A, the

REGULATION (EC) NO 883/2004).

maternity leave period is considered to be a period of insurance. Afterwards Ms Z moved to Member State B and completed periods of insured employment there. She loses her job and claims unemployment benefit in Member State B.

Export of unemployment benefits

For persons who intend to look for a job abroad while maintaining their right to unemployment benefits can do so for a period of 3 months. The competent institution may extend this period up to six months. National institutions reported substantial differences in the application of this provision.

The aggregation rules complement the fundamental aim of Article 48 TFEU: to contribute to the establishment of the greatest possible freedom of movement for migrant workers in the EU. To this end, arrangements must be made to secure for employed and self-employed migrant workers aggregation, for the purpose of acquiring and retaining the right to benefit and of calculating the amount of benefit, of all periods taken into account under the laws of several countries.

SPECIAL NON CONTRIBUTORY CASH BENEFITS (SNCBs)

SNCBs are defined as benefits which are provided under legislation which, because of its personal scope, objectives and/or conditions for entitlement, has characteristics both of the social security legislation and of social assistance (Article 70(1) Regulation 883/2004 i).

SNCBs can either provide supplementary, substitute or ancillary cover against the risks covered by the branches of social security, and which guarantee the persons concerned "a minimum subsistence income having regard to the economic and social situation in the Member State concerned” or “solely specific protection for the disabled, closely linked to the said person's social environment in the Member State concerned” (Article 70(2)(a) Regulation 883/2004 i).

The financing of SNCBs derives exclusively from compulsory taxation intended to cover general public expenditure and the conditions for providing and for calculating the benefits are not dependent on any contribution in respect of the beneficiary. However, benefits provided to supplement a contributory benefit shall not be considered to be contributory benefits for this reason alone (Article 70(2)(b) Regulation 883/2004 i).

Benefits meeting the regulation criteria and listed in Annex X follow the rules applicable to SNCBs. Both conditions are cumulative. It implies that benefits which are not listed in Annex X are subject to standard rules of coordination and in particular to the principle of export unless they would fall exclusively within the scope of ‘social assistance’: in this case, coordination rules do not apply.

If all conditions for belonging to the SNCB category are satisfied and if the claimant falls within the personal scope of Regulation (EC) No 883/2004 i, SNCBs are provided exclusively in the Member State where the persons concerned reside, in accordance with its legislation, and are provided by and at the expense of the institution of the place of residence (Article 70(4) Regulation 883/2004 i).

FAMILY BENEFITS

The concept of family benefits is a broad one. Family benefits means all benefits in kind or in

cash intended to meet family expenses under the social security legislation of a Member State,

excluding advance of maintenance payments and special childbirth and adoption allowances which are listed in Annex I of Regulation 883/2004 i.

Family benefits further encompass child-raising allowances or parental benefits, intended to

enable one of the parents to devote him- or herself to the raising of a young child, and

designed to remunerate the service of bringing up a child, to meet the other costs of caring for

and raising a child and, as the case may be, to mitigate the financial disadvantages entailed in giving up income from an occupational activity.

The person concerned is entitled, in respect of the family members, to the family benefits

provided for by the legislation of the State to which s/he is subject according to the rules

determining the applicable legislation.

The family benefits will be provided by the competent institution in accordance with the legal

provisions administered by that institution (amount, age limits, number and/or ranking of

children, etc.).

• A. 

  Family members of the beneficiary reside in the state where the beneficiary is covered

If the members of the family of the beneficiary reside in the state under whose legislation he is covered as an employed or self-employed person, this state will always be competent for

the payment of family benefits. He is entitled to exactly the same amount of benefits as

nationals of that state.

• B. 

  Family members of the beneficiary do not reside in the state where he is covered

Family benefits are exportable. This means they must be awarded, even if the person concerned and/or his/her family reside in another Member State. In essence, the members of

the family are treated as if they resided in the State of (self-) employment (the State to whose

legislation the person concerned is subject). The coordination regulation effectively overrules

any residency requirement in national legislation regarding family benefits.

• C. 

  Cases where there is simultaneous entitlement to family benefits under legislation of two

Member States

Situations of overlapping entitlements to family benefits are very common when members of

family live and work in different Member States. As a matter of principle, the parents cannot

receive family benefits twice over the same period and for the same child. The Regulation 883/2004 i provides for priority rules in cases of overlapping entitlements.

 If the beneficiary is entitled to family benefits under the legislation of more than one state, his family will, in principle, receive the highest amount of benefits provided for in the legislation of one of these states. In other words, his family is treated as if all persons concerned reside and are insured in the state with the most favourable legislation.

 The beneficiary cannot receive family benefits twice over the same period and for the same family member. There are priority rules which provide for suspension of benefits of one state up to the amount of the benefits of the other state which is primarily competent for payment of the family benefits.

According to these priority rules, entitlement to family benefits under the legislation of one of

the States will be suspended. However, this suspension is not total. Rather, benefits due under

the legislation of one State will be suspended up to the amount of the benefits due under the legislation of the State that takes priority. Thus, if the amount of family benefit provided for

by the legislation of the former State is higher than that provided in accordance with the

legislation of the other State, the former State will pay a supplement corresponding to the

difference between the two benefits.

Example: The father works in Member State A. The mother works in Member State B and lives there with the children. In this case, where the parents work in different States and the children reside in one of these States, there is a situation of overlapping entitlements on the same basis, i.e. on the basis of an activity as an employed or self-employed person. Priority is given to the right available under the legislation of the State of residence of the children (State B). Entitlement to family benefits in State A where the father works – and where the children do not reside – is suspended up to the amount of benefits provided for in the legislation of the State B, where the other parent works. If the amount of benefits is lower in State B than in the State A, the difference between the two amounts is payable by the institution of the State A in the form of a differential supplement. The substance of the priority rules is the following: if there are overlapping entitlements (i.e.

entitlements under two or more legislations in respect of the same family member and for the same period) on different bases, the order of priority is as follows:

• 1. 

  rights available on the basis of an activity as an employed or self-employed person, 2. rights available on the basis of receipt of a pension and 3. rights obtained on the basis of residence.

In the case of rights available on the same basis, the Member State where the children reside

shall be competent by priority right, if work is carried out there (in case of overlapping

entitlements on the basis of an activity as an employed or self-employed person) or if a

pension is payable under that legislation (in case of overlapping entitlements on the basis of receipt of a pension).

The differential supplement does not need to be provided for children residing in another

Member State when entitlement to the benefit is based on the residence only. It means that if

the father in the example above lost the job in State A and stayed there without any unemployment benefits or pension payable under State A's legislation, State A does not need to provide any family benefits (differential supplement) even if State A benefits were higher

than those available in State B.

D Family benefits as a benefit for the entire family

Family benefits are considered to be benefits for the family. In the joined cases Hoever Zachow (C-245/94 and C-312/94) determined under Regulation (EEC) No 1408/71 i, the CJEU held that where an employed person is subject to the legislation of a Member State and lives with his or her family in another Member State, the family is entitled to receive a benefit such as a child-raising allowance (parental allowance) from the State of employment, regardless of which parent factually fulfils the conditions of entitlement under national law. The logic of this is that as the purpose of a family benefit is to meet the expenses of the entire family it may therefore may be exercised by either parent. This principle was affirmed in the case of Dodl Oberhollenzer (C-543/03). To support this concept the Regulations contain two provisions: Article 68a Regulation (EC) No 883/2004 i (which permits family benefits to be reassigned to the person actually maintaining the family in cases where the actual beneficiary is not using the benefit for this purpose) and Article 60(1) Regulation third indent (EC) No 987/2009 which requires competent institutions to recognise an application for family benefit from either parent.

ANNEX XXIII - GLOSSARY OF TERMS

A NNEX XXIII G LOSSARY OF T ERMS

Term Explanation

Administrative The Administrative Commission for the Coordination of Social Security Systems Commission for (AC) is attached to the Commission and made up of a government representative the Coordination from each Member State. The AC deals with administrative questions and of Social questions of interpretation, facilitates the uniform application of EU law, fosters Security Systems and develops cooperation between Member States and can make relevant

proposals to the Commission for improving and modernising the acquis.

Aggregation A general principle of social security coordination meaning that periods of

(general) insurance completed in another Member State shall also be taken into account for the purpose of acquisition, retention, recovery or duration of a right to benefits in a

given Member State.

(unemployment) As regards unemployment, however, aggregation is only permitted if the person

concerned has most recently completed periods of insurance, employment or selfemployment in the competent Member State. Under this rule, there is no aggregation without previous insurance in the competent Member State. A required length of previous insurance is not laid down in Regulation (EC) No 883/2004 i, but it is understood by most Member Sate that one day of unemployment insurance is sufficient

Export of A general principle of social security coordination laid down in the Treaty, benefits according to which benefits are paid to a person residing in another MS than the

one competent for paying the benefit. The Court only allowed exceptions to this principle with regard to the period of export of unemployment benefits and special non-contributory cash benefits.

Family benefits All benefits in kind or in cash intended to meet family expenses under the social security legislation of a Member State. This is a broad concept which includes income-replacement benefits such as child-raising or child care allowances but expressly excludes advance of maintenance payments and special childbirth and adoption allowances, where listed in the Regulation. They also exclude study grants, which are social advantages falling under the scope of Regulation 492/2011 i

Family member (i) any person defined or recognised as a member of the family or designated as a member of the household by the legislation under which benefits are provided;

(ii) with regard to benefits in kind pursuant to Title III, Chapter 1 on sickness, maternity and equivalent paternity benefits, any person defined or recognised as a member of the family or designated as a member of the household by the legislation of the Member State in which he/she resides;

• 2. 

  If the legislation of a Member State which is applicable under subparagraph 1 does not make a distinction between the members of the family and other persons to whom it is applicable, the spouse, minor children, and dependent children who have reached the age of majority shall be considered members of the family;

• 3. 

  If, under the legislation which is applicable under subparagraphs 1 and 2, a person is considered a member of the family or member of the household only if he/she lives in the same household as the insured person or pensioner, this condition shall be considered satisfied if the person in question is mainly dependent on the insured person or pensioner;

Dependant A person having a derived right to a social security benefit from an insured person.

Differential A concept specific to family benefits. The priority rules provide that entitlement supplement to family benefits under the legislation of one of the States will be suspended up to

the amount of the benefits due under the legislation of the State that takes priority. However, to ensure the family does not lose out, if the amount of family benefit provided for by the legislation of the secondary competent State is higher than that provided under the primary competent State, the former State will pay a supplement or "top up" corresponding to the difference between the two benefits. This concept has been upheld by the Court as a requirement of the Treaty.

Insured person In relation to the social security branches covered by Title III, Chapters 1 and 3, means any person satisfying the conditions required under the legislation of the Member State competent under Title II to have the right to benefits, taking into account the provisions of Regulation (EC) No 883/2004 i.

Frontier workers Workers pursuing their activity in one Member State while residing in another Member State. The term ‘cross-border workers’ is larger as it comprises e.g. also

seasonal workers staying in another Member State for more than a week, whereas the term ‘frontier workers’ in its strictest sense only comprises those cross-border workers who return to their country of residence as a rule daily or at least once a week.

Member State Member State of the European Union. In relation to EU rules on social security coordination, the term "Member State" also refers to EEA countries (Iceland , Liechtenstein and Norway) and Switzerland.

Competent The Member State in which the institution with which the person is insured is Member State located, or the institution paying the social security benefit.

Member State of Member State where the institution which is competent to provide benefits in the residence place where the person resides is located.

Third country Nationals of a non-EU Member State national

Social security benefits are granted, without any individual and discretionary Social security

benefits assessment of personal needs, to recipients on the basis of a legally defined position and relate to one of the risks expressly covered by Regulation No

883/2004. Those risks are sickness, maternity, invalidity, old age, death, accidents at work, unemployment, pre-retirmeent, maintenance of a family

Social assistance Social assistance benefits are means-tested, intended to guarantee a person’s benefits minimum subsistence income and not related to any specific social security risk

mentioned above. Therefore, they are not covered by Regulation (EC) No 883/2004 i. However, the Court clarified that special non-contributory cash benefits which are falling under the social security Regulations are also social assistance within the meaning of the Free Movement Directive (2004/38/EC).

Social advantage Are advantages which are provided to workers due to their status as worker or on the basis of their residence. The term social advantage also includes all social security benefits, such as family benefits, as far as they are related to workers. Regulation (EU) No 492/2011 i on the free movement of workers provides for equal treatment for all social and tax advantages.

Special non Benefits which present characteristics of both social security benefits and social contributory assistance. They are linked to social security in that they create legally-defined cash benefits rights connected to a social security benefit and relate to one of the risks covered

by the coordination rules. At the same time, they have links with social assistance, in the sense that they are non-contributory and closely linked to the socialeconomic enviroment of a country (= minimum subsistance).

In order for a benefit to be a special non-contributory cash benefit, it must fulfil the following conditions:

• First, it must be special. The special character is defined by its purpose. In particular, the benefit must be intended to provide either:

◦supplementary, substitute or ancillary cover against one of the risks covered by the branches of social security and it must guarantee the persons concerned a minimum subsistence income having regard to the economic and social situation in the Member State concerned (e.g. supplements to old-age pensions)

or

◦specific protection for disabled people, closely linked to the social environment of the said person in the Member State concerned.

•Second, it must be non-contributory, which essentially depends on the way in which the benefit is financed. In particular, the benefit must be financed from compulsory taxation intended to cover general public expenditure. The conditions for providing and calculating the benefit should not be dependent on any contribution in respect of the beneficiary. The fact that a benefit is provided to supplement a contributory benefit does not necessarily imply that it is itself contributory in nature.

•Third, it must be listed in an Annex to the Regulation (Annex X to Regulation 883/2004 i).

Sickness benefits The distinction between benefits in cash and benefits in kind depends on their in kind/cash purpose: benefits in kind are benefits that consist of medical care, or a

reimbursement thereof. Cash benefits are paid, as a rule, periodical and fixed in advance and their amount is not subject to certain expenditure actually incurred by the recipients.

While sickness benefits in kind are provided under the legislation of the State of residence at the expense of the competent State, the cash benefits are calculated in accordance with the legislation applied by the competent State and are at its expense so in case of residence in another Member State they remain unchanged and are exported.

Long-term care Benefits intended to improve the state of health and quality of life of persons benefits reliant on care who on account of old-age, disease or incapacity require assistance

from other person or considerable help in carrying out essential daily activities.

Long-term care benefits are designed to develop the independence of such persons reliant on care, in particular from the financial point of view, including benefits granted to the persons providing such care (carers). Currently, they are coordinated according to the EU rules governing sickness benefits and similarly to sickness benefits, they can be in kind or in cash.

Member State of The Member State where an unemployed person had been employed or selflast employment employed before he moved to another Member State.

Unemployment All benefits payable in case of unemployment. They are generally subject to the benefits condition

• - 

  that the unemployed person had been insured against this risk for a certain ‘qualifying’ period,

• - 

  that the unemployed person in person registers with the employment

service of his region as being available for work, i.e. as being ready to accept any

suitable employment at any time.

• - 

  For this purpose, it might also be required that the unemployed person regularly shows up in order to underline that s/he is still actively looking for

  employment.

Residence ‘Habitual’ residence, i.e. the place where a person has his or her ‘centre of interest’. Under the coordination Regulations, insured persons can only have one place of habitual residence, even when they have acquired or rented a house in more than one Member State.

A NNEX XXIV: A NALYSIS ON ECONOMICALLY INACTIVE PERSONS 1 D ATA ON ACCESS TO FAMILY BENEFITS , LONG - TERM CARE BENEFITS AND SICKNESS BENEFITS BY NON - ACTIVE MOBILE EU

CITIZENS

Table 1a

YEAR 2012

YEARESID Less than 1 year

NATIONAL EU28/EFTA

Budgetary impact

Number of EU28/EFTA of which living as share of group of

migrants residing less in a household and of which living in EU28/EFTA migrants Estimated Total

than 1 year in their new at least one a household where residing less than 2 as share of group of Average expenditure expenditure

MS of MS of residence (in ,000) child (in ,000) all adults not years in their new MS migrants with at least amount * 1.8 reference child benefits

residence (A) (B) share (A/B) working (in ,000)© of residence (C/A) one child (C/B) per child children group (in ,000) (in € million) share

BE 39.5 20.5 52% 4.2 11% 21% 2,207 3,973 16,879 5,916 0.29%

BG 180 324 0 213 0.00%

CZ 0.1 0.0 0% 0.0 0% 0% 212 382 0 133 0.00%

DK 2.9 1.4 49% 0.0 0% 0% 2,165 3,897 0 2,603 0.00%

DE 95.2 33.6 35% 3.5 4% 10% 2,389 4,301 15,154 46,017 0.03%

EE 0.2 0.1 43% 0.0 0% 0% 401 722 0 68 0.00%

IE 25.7 12.2 48% 1.4 5% 11% 1,626 2,927 4,003 3,329 0.12%

EL 5.5 1.8 33% 0.0 0% 0% 147 265 0 1,196 0.00%

ES 10.4 4.1 40% 1.4 14% 34% 926 1,666 2,361 1,797 0.13%

FR 26.7 14.8 55% 0.0 0% 0% 1,603 2,885 0 23,233 0.00%

HR 0.3 0.0 0% 0.0 0% 0% 575 1,034 0 227 0.00%

IT 9.7 5.7 59% 0.6 6% 11% 688 1,238 748 6,693 0.01%

CY 10.4 4.6 44% 0.6 6% 13% 695 1,250 723 119 0.61%

LV 0.1 0.1 100% 0.0 0% 0% 140 252 0 53 0.00%

LT 0.1 0.0 0% 0.0 0% 0% 229 412 0 38 0.00%

LU 12.9 6.8 53% 0.2 1% 2% 4,109 7,396 1,225 889 0.14%

HU 3.5 3.0 87% 0.0 0% 0% 75 135 0 1,211 0.00%

MT 0.4 0.1 40% 0.0 0% 0% 614 1,105 0 63 0.00%

NL 1.9 0.7 38% 0.0 0% 0% 940 1,692 0 4,147 0.00%

AT 30.3 9.6 32% 0.1 0% 1% 2,306 4,151 305 5,515 0.01%

PL 3.2 2.5 77% 0.2 6% 7% 733 1,320 231 910 0.03%

PT 3.3 1.9 58% 0.3 8% 14% 477 858 232 706 0.03%

RO 181 326 0 668 0.00%

SI 0.5 0.3 71% 0.0 0% 0% 706 1,271 0 250 0.00%

SK 196 353 0 577 0.00%

FI 1,389 2,501 0 1,495 0.00%

SE 2.4 0.7 28% 0.3 11% 38% 1,454 2,617 679 2,790 0.02%

UK 158.6 83.7 53% 18.3 12% 22% 1,113 2,003 36,729 15,005 0.24%

Total 443.7 208.3 47% 31.0 7% 15% 79,269 125,862 0.06% Table 1b

YEAR 2012

YEARESID Less than 1 year

NATIONAL EU/EFTA migrants

AGE 15-64

Budgetary impact

as share

of group

as share of group of of Total

Number of EU28/EFTA of which living EU28/EFTA migrants migrants Estimated expenditu

migrants residing less in a household and of which living in residing less than 2 with at expenditure re child

than 1 year in their new at least one a household where years in their new least one Average reference benefits MS of MS of residence (in child (in ,000) all adults not MS of residence child amount * 1.8 group (in (in €

residence ,000) (A) (B) share (A/B) working (in ,000)© (C/A) (C/B) per child children ,000) million) share

BE 31 12 39% 2.2 7% 18% 2,207 3,973 8,761 5,916 0.15%

BG 180 324 0 213 0.00%

CZ 0 0% 0% 212 382 0 133 0.00%

DK 3 1 49% 0% 0% 2,165 3,897 0 2,603 0.00%

DE 81 21 26% 2.2 3% 11% 2,389 4,301 9,664 46,017 0.02%

EE 0 0% 0% 401 722 0 68 0.00%

IE 21 8 38% 0.7 3% 9% 1,626 2,927 2,041 3,329 0.06%

EL 4 1 21% 0% 0% 147 265 0 1,196 0.00%

ES 10 3 35% 1.4 15% 42% 926 1,666 2,361 1,797 0.13%

FR 19 7 39% 0.0 0% 0% 1,603 2,885 0 23,233 0.00%

HR 0 0% 0% 575 1,034 0 227 0.00%

IT 7 3 43% 0.3 5% 11% 688 1,238 411 6,693 0.01%

CY 8 3 32% 0.3 4% 12% 695 1,250 395 119 0.33%

LV 0 0 100% 0% 0% 140 252 0 53 0.00%

LT 0 0% 0% 229 412 0 38 0.00%

LU 10 4 43% 0.1 1% 2% 4,109 7,396 744 889 0.08%

HU 2 2 79% 0% 0% 75 135 0 1,211 0.00%

MT 0 0 26% 0% 0% 614 1,105 0 63 0.00%

NL 2 0 28% 0% 0% 940 1,692 0 4,147 0.00%

AT 26 5 21% 0.0 0% 0% 2,306 4,151 102 5,515 0.00%

PL 1 1 57% 0% 0% 733 1,320 0 910 0.00%

PT 3 1 46% 0% 0% 477 858 0 706 0.00%

RO 181 326 0 668 0.00%

SI 0 0 69% 0% 0% 706 1,271 0 250 0.00%

SK 196 353 0 577 0.00%

FI 1,389 2,501 0 1,495 0.00%

SE 2 0 21% 0.3 12% 55% 1,454 2,617 679 2,790 0.02%

UK 122 47 38% 6.3 5% 13% 1,113 2,003 12,546 15,005 0.08%

Total 352 121 34% 13.9 4% 11% 37,704 125,862 0.03% Table 2 Table 2

YEAR 2012

YEARESID Less than 1 year

NATIONAL EU-28/EFTA migrants

AGE All

Estimated expenditure

Figures LFS Figures 2015 Ageing Report Estimated number of users (in ,000) reference group (in ,000)

Number of EU28/EFTA

migrants residing less of which living in a Public Public

than 1 year in their household where all and of which all % users LTC in expenditure per % users LTC expenditure per Total LTC

MS of new MS of residence adults not working adults aged 65+ and kind total user - Services in in cash total user - Services expenditure residence (in ,000) (in ,000) inactive population kind (in €) population in cash (in €) In kind In cash Total In kind In cash Total (in million €) % share

BE 39.5 8.6 0.1 7.8% 9,614 0.0% 0.7 0.0 0.7 6,415 0 6,415 8,369 0.077%

BG 1.7% 1,366 0.0% 0.0 0.0 0.0 0 0 0 166 0.000%

CZ 0.1 4.2% 990 3.1% 2,256 0.0 0.0 0.0 0 0 0 1,177 0.000%

DK 2.9 2.6% 40,267 2.3% 2,610 0.0 0.0 0.0 0 0 0 6,181 0.000%

DE 95.2 12.4 1.0 1.3% 24,878 1.7% 8,759 0.2 0.2 0.4 4,131 1,860 5,991 39,258 0.015%

EE 0.2 1.6% 1,951 1.1% 4,357 0.0 0.0 0.0 0 0 0 106 0.000%

IE 25.7 3.6 0.1 2.0% 12,543 0.0% 0.1 0.0 0.1 908 0 908 1,164 0.078%

EL 5.5 2.3 0.1 0.1% 5,010 2.6% 2,792 0.0 0.1 0.1 16 167 183 879 0.021%

ES 10.4 4.2 2.1% 7,060 1.1% 6,679 0.1 0.0 0.1 633 294 926 10,334 0.009%

FR 26.7 4.5 0.6 3.0% 19,371 0.7% 9,502 0.1 0.0 0.2 2,561 277 2,837 41,760 0.007%

HR 0.3 0.8% 5,080 2.5% 190 0.0 0.0 0.0 0 0 0 186 0.000%

IT 9.7 1.0 1.7% 14,575 3.0% 7,567 0.0 0.0 0.0 248 224 472 28,887 0.002%

CY 10.4 1.5 0.2 0.7% 2,793 0.9% 3,716 0.0 0.0 0.0 31 49 80 46 0.174%

LV 0.1 1.0% 6,164 0.5% 2,434 0.0 0.0 0.0 0 0 0 145 0.000%

LT 0.1 0.1 4.3% 2,435 3.6% 1,604 0.0 0.0 0.0 6 3 9 481 0.002%

LU 12.9 0.6 0.1 2.4% 47,342 0.3% 23,862 0.0 0.0 0.0 705 51 756 663 0.114%

HU 3.5 0.4 0.0 1.6% 4,868 0.0% 0.0 0.0 0.0 31 0 31 758 0.004%

MT 0.4 0.0 0.0 2.2% 7,410 0.8% 4,542 0.0 0.0 0.0 8 2 9 85 0.011%

NL 1.9 0.4 5.5% 28,499 0.0% 0.0 0.0 0.0 695 0 695 26,399 0.003%

AT 30.3 3.1 0.2 2.8% 7,184 5.4% 6,211 0.1 0.2 0.3 621 1,026 1,647 4,570 0.036%

PL 3.2 0.2 0.5% 8,733 4.1% 884 0.0 0.0 0.0 8 6 14 3,183 0.000%

PT 3.3 0.4 0.4% 21,314 2.6% 20 0.0 0.0 0.0 26 0 27 779 0.003%

RO 2.0% 2,527 2.3% 27 0.0 0.0 0.0 0 0 0 1,004 0.000%

SI 0.5 3.0% 5,506 2.3% 3,928 0.0 0.0 0.0 0 0 0 519 0.000%

SK 2.0% 1,218 3.2% 232 0.0 0.0 0.0 0 0 0 170 0.000%

FI 3.9% 20,163 5.7% 2,250 0.0 0.0 0.0 0 0 0 4,947 0.000%

SE 2.4 0.5 3.1% 51,957 2.3% 2,556 0.0 0.0 0.0 715 27 742 15,794 0.005%

UK 158.6 27.0 2.0% 16,398 2.4% 1,748 0.5 0.6 1.2 8,743 1,113 9,856 23,341 0.042%

Total 443.7 70.7 2.5 2.1% 20,167 2.0% 5,560 1.8 1.2 3.1 26,499 5,099 31,598 221,331 0.014% Table 3

YEAR 2012

YEARESID Less than 1 year

NATIONAL EU-28/EFTA migrants

AGE All

Figures LFS ESSPROS ESSPROS

Number of EU28/EFTA Total

migrants residing less of which living in a Estimated healthcare

than 1 year in their household where all Healthcare expenditure spending

MS of new MS of residence adults not working spending - Euro reference (in Million

residence (in ,000) (in ,000) per inhabitant group (in ,000) euro) % share

BE 39.5 8.6 2,461 21,135 32,019 0.066%

BG 176 0 1,764 0.000%

CZ 0.1 690 0 9,758 0.000%

DK 2.9 2,590 0 16,917 0.000%

DE 95.2 12.4 2,879 35,741 255,168 0.014%

EE 0.2 417 0 750 0.000%

IE 25.7 3.6 5,399 19,337 24,716 0.078%

EL 5.5 2.3 922 2,119 12,415 0.017%

ES 10.4 4.2 1,252 5,227 68,673 0.008%

FR 26.7 4.5 2,561 11,452 187,711 0.006%

HR 0.3 594 0 3,109 0.000%

IT 9.7 1.0 1,584 1,548 109,213 0.001%

CY 10.4 1.5 848 1,277 873 0.146%

LV 0.1 222 0 672 0.000%

LT 0.1 0.1 339 18 1,413 0.001%

LU 12.9 0.6 4,086 2,533 2,508 0.101%

HU 3.5 0.4 418 167 4,950 0.003%

MT 0.4 0.0 797 37 391 0.009%

NL 1.9 0.4 3,636 1,609 67,739 0.002%

AT 30.3 3.1 2,360 7,213 23,096 0.031%

PL 3.2 0.2 352 62 16,082 0.000%

PT 3.3 0.4 891 314 10,499 0.003%

RO 226 0 5,387 0.000%

SI 0.5 1,163 0 2,835 0.000%

SK 458 0 3,875 0.000%

FI 2,313 0 14,776 0.000%

SE 2.4 0.5 2,715 1,225 31,068 0.004%

UK 158.6 27.0 2,739 74,085 179,338 0.041%

Total 443.7 70.7 185,098 1,087,717 0.017%

A NNEX XXV F RESSCO ANALYSIS SALARY RELEATED CHILD RAISING ALLOWANCES

ANNEX XXV

Reply to an ad hoc request for

comparative analysis

Salary-related child-raising benefits

Written by Joyce De Coninck

September 2015

EUROPEAN COMMISSION

Directorate-General for Employment, Social Affairs and Inclusion

Directorate B — Employment and Social Legislation, Social Dialogue

Unit B.4 — Free Movement of Workers and Coordination of Social Security Schemes

Contact: Marzena Brauhoff

E-mail: EMPL-FRESSCO@ec.europa.eu

European Commission

B-1049 Brussels

EUROPEAN COMMISSION

Reply to an ad hoc request for comparative analysis

Salary-related child-raising benefits

Directorate-General for Employment, Social Affairs and Inclusion

FreSsco (Contract No VC/2014/1011 ‘Network of Experts on intra-EU mobility – social security

coordination and free movement of workers / Lot 1: Legal expertise in the field of social security

coordination and free movement of workers’)

FreSsco - Free movement of workers and Social security coordination

This report was prepared in the framework of Contract No VC/2014/1011 ‘Network of Experts on intra-EU

mobility – social security coordination and free movement of workers / Lot 1: Legal expertise in the field of

social security coordination and free movement of workers’. This contract was awarded to FreSsco, a network of

independent experts from 32 European countries coordinated by Ghent University.

Author:

Joyce De Coninck, doctoral researcher, Ghent University.

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TABLE OF CONTENTS

 ................................................................................................................................................... E xecutive Summary ........................................................................................................ 7

 ................................................................................................................................................... 1

. ............................................................................................................................. Introduction 8

 ................................................................................................................................................... 2

. ................. THE HISTORY OF SALARY-RELATED CHILD-RAISING BENEFITS 9

 ................................................................................................................................................... 3

. DESCRIPTION OF THE SALARY-RELATED CHILD-RAISING ALLOWANCE 10

3.1. ............................................................................................. Conditions of entitlement 10

3.2. ....................................................................................................... Level of the benefit 10

3.3. ............................................................................................. Calculation of the benefit 11

3.4. ........................................................... Maximum duration of the right to the benefit 12

3.5. .......................................................................................... Who can claim the benefit? 13

3.6.Can the benefit be claimed in case of partial reduction of income pursuant to part-time/flexible

3.7.Is the benefit intended to complement the exercise of parental leave rights (within the meaning

3.8.Are employers who offer pay during statutory periods of parental leave entitled to either "off-s

 ................................................................................................................................................... 4

.Can a parent receive a salary-related child-raising benefit regardless of which parent factually fulfils

 ................................................................................................................................................... 5

. ....................................................................................................................................... Annex 15

 ................................................................................................................................................... A

USTRIA ........................................................................................................................ 16

 ................................................................................................................................................... B

ELGIUM ....................................................................................................................... 19

 ................................................................................................................................................... B

ULGARIA ..................................................................................................................... 21

 ................................................................................................................................................... C

YPRUS ......................................................................................................................... 30

 ................................................................................................................................................... C

ZECH R EPUBLIC ......................................................................................................... 32

 ................................................................................................................................................... D

ENMARK ..................................................................................................................... 36

 ................................................................................................................................................... E

STONIA ........................................................................................................................ 41

 ................................................................................................................................................... F

RANCE ........................................................................................................................ 51 ................................................................................................................................................... G

ERMANY ..................................................................................................................... 54

 ................................................................................................................................................... G REECE ......................................................................................................................... 58

 ................................................................................................................................................... H UNGARY ...................................................................................................................... 62

 ................................................................................................................................................... I CELAND ...................................................................................................................... 68

 ................................................................................................................................................... I RELAND ...................................................................................................................... 70

 ................................................................................................................................................... I TALY ........................................................................................................................... 74

 ................................................................................................................................................... L ATVIA .......................................................................................................................... 78

 ................................................................................................................................................... L ITHUANIA .................................................................................................................... 83

 ................................................................................................................................................... L ITHUANIA .................................................................................................................... 85

 ................................................................................................................................................... L UXEMBOURG .............................................................................................................. 89

 ................................................................................................................................................... M ALTA ........................................................................................................................... 93

 ................................................................................................................................................... T HE N ETHERLANDS ...................................................................................................... 95

 ................................................................................................................................................... N ORWAY ..................................................................................................................... 101

 ................................................................................................................................................... P OLAND ...................................................................................................................... 104

 ................................................................................................................................................... P ORTUGAL .................................................................................................................. 109

 ................................................................................................................................................... R OMANIA .................................................................................................................... 114

 ................................................................................................................................................... S LOVAKIA ................................................................................................................... 119

 ................................................................................................................................................... S LOVENIA ................................................................................................................... 123

 ................................................................................................................................................... S PAIN .......................................................................................................................... 133

 ................................................................................................................................................... S WEDEN ...................................................................................................................... 137

 ................................................................................................................................................... S WITZERLAND ............................................................................................................ 140

 ................................................................................................................................................... U NITED K INGDOM ...................................................................................................... 143

E XECUTIVE S UMMARY

In the Hoever and Zachow judgment, 82 family benefits are described as benefits in kind

or in cash intended to meet family expenses. More specifically, family benefits in cash are explained as being paid solely to a family comprised of one child or more, the amount of which varies (partly) according to the children’s age and the number of children, as well as according to the parents’ income. In addition, family benefits in cash are intended to enable one of the parents to devote him or herself to the raising of (a) child(-ren) and thus meet the costs of caring for and bringing up a child. As confirmed in the Hoever and Zachow judgment, (salary-related) child-raising (cash) benefits are qualified as family benefits in accordance with Regulation (EC) No 883/2004 i.

Despite the aforementioned finding by the Court of Justice of the European Union (CJEU) however, it appears that controversy remains as to the qualification of salary-related child-raising allowances as being either family benefits or maternity/paternity benefits. The distinction between a family benefit vis-à-vis a maternity/paternity benefit is not to be underestimated when applying Regulation (EC) No 883/2004 i. In particular, it need be noted that whilst family benefits may give rise to entitlement of derived rights as confirmed by the Hoever and Zachow case, this is not the case for maternity/paternity benefits, which are deemed as being personal rights. In addition, when applying Regulation (EC) No 883/2004 i, it becomes clear that Article 68 thereof is limited in its application to family benefits, thus excluding maternity/paternity benefits. This is relevant because the provision concerned allows for differential supplements to be disbursed in case of overlapping family benefits based upon the legislation of two or more Member States. Entitlement to such differential supplements is not possible however, for maternity/paternity benefits. Clearly, the classification of a salary-related child-raising benefit as being either a family benefit or a maternity/paternity benefit will thus impact access thereto, as well as the modalities thereof. Within this context, it need be noted though, that despite the definition of maternity/paternity benefits encompassed in CJEU case law 83 as well as Recital 19 of Regulation (EC) No 883/2004 i, de facto issues remain when attempting to distinguish family benefits from maternity/paternity benefits. Whereas in some national Member State legislations, a distinction is clearly made, other Member States do not distinguish between these two types of benefits. Hence it remains a difficult yet crucial exercise to determine the qualification of a salary-related childraising benefit as being one or the other.

The request at hand concerns the existence and qualification of salary-related childraising benefits in individual Member States, which would thus be subject to the respective rules in Regulation (EC) No 883/2004 i. Salary-related child-raising benefits specifically are defined as ‘any benefit calculated with reference to employment or professional income regardless of whether a worker is engaged under a contract of employment or engages in a self-employed activity’ and intended to meet the costs of caring for and bringing up a child, as well as mitigating the financial disadvantages entailed in giving up income from full-time employment.

In view of the upcoming Labour Mobility Package and envisaged proposals to amend Regulation (EC) No 883/2004 i, as well as the debate surrounding (salary-related) childraising benefits, an overview of such benefits in the various Member States is necessary. In what follows an overview will be given as to the history of such benefits (Section 2), a description of the benefits (Section 3) and the application thereof in view of the Hoever and Zachow judgment (Section 4). Lastly, a schematic overview will be given of salaryrelated child-raising benefits – insofar possible – in the Member States via individualised

82 Judgment in Hoever and Zachow v Land Nordrhein-Westfalen, C-245/94 and C-312/94, EU:C:1996:379.

83 Judgment in Commission v Luxembourg, C-519/03, EU:C:2005:234 country sheets.

• 1. 

  I NTRODUCTION

With a view to defining what constitutes a salary-related child-raising benefit, several preliminary observations need be made. Whilst many Member States do provide benefits which are intended to meet the costs of caring for and raising a child, as well as to mitigate the financial disadvantages entailed in giving up income from full-time employment, these benefits are not infrequently qualified as maternity and paternity benefits as opposed to family benefits. Within this vein, case law by the Court of Justice of the European Union (CJEU) need be recalled, and the Hoever and Zachow judgment in particular, whereby family benefits under Regulation (EC) No 883/2004 i are not to be distinguished from other benefits by reference to their classification in national legislation. Rather they are to be distinguished by reference to their respective purpose and conditions of entitlement. Consequently, despite various Member States qualifying similar salary-related child-raising benefits as maternity and paternity benefits in national law, they will nevertheless be included in what follows, as there is no certitude as to their classification as a family benefit under Regulation (EC) No 883/2004 i absent further rulings by the CJEU. In addition to the foregoing, note need also be made of the fact that the salary-related child-raising benefits discussed below are oftentimes not clearly identifiable as a distinct benefit. Consequently, these benefits often cannot be identified as either paternity/maternity benefits or, alternatively, family benefits. Again, such benefits will nevertheless be taken into consideration in what follows. Consequently, the report will focus upon those salary-related child-raising benefits that are related to the individual salary of the beneficiary concerned.

Currently, various Member States provide for distinct salary-related child-raising benefits (AT, BG, HR, EE, DE, HU, IT, LV, LT, RO, SI, ES and SE). Within this context, Austria, Croatia, Germany, Estonia, Finland, Italy, Romania, and Spain clearly distinguish

the salary-related child-raising benefits from maternity and paternity benefits. 84 Contrary

thereto, Bulgaria, Denmark, Finland, Hungary, Greece, Portugal, Slovenia and Sweden seemingly qualify the respective salary-related child-raising benefits in national legislation as maternity and paternity benefits. As concerns Latvia and Lithuania it appears that the benefits concerned are not explicitly qualified as either maternity/paternity benefits or family benefits. As indicated, however, the delineation of what constitutes a salary-related child-raising benefit and whether it is provided for in national legislation as a family benefit, or alternatively as a maternity/paternity benefit, is not as unambiguous as could be hoped. Several Member States have provided for benefits which, if regarded independently, would in all likelihood not be considered as salary-related child-raising benefits. However – as is the case in Greece and Portugal – certain maternity/paternity benefits have been complemented by additional protective paid leave, which highly resembles a salary-related child-raising benefit. In Greece for example, the standard maternity benefit is complemented by a six-month special maternity protection leave, which is indeed salary-related. Similarly in Portugal, extended parental leave is provided for, which equally so is salary-related.

Various other Member States simply do not provide for salary-related child-raising benefits (BE, CY, CZ, FR, IS, IE, LI, LU, MT, NL, NO, PL, SK, CH and UK). The absence of salary-related child-raising benefits in national legislation of respective Member States does not necessarily entail that no child-raising benefits exist. Rather, as is the case in a number of the aforementioned States, exclusively flat-rate child-raising benefits are provided for, as opposed to salary-related child-raising benefits. Flat-rate child-raising benefits as such can be found in Belgium, the Czech Republic, France, Luxembourg, Norway and Poland. In Cyprus, Iceland, Ireland, Liechtenstein,

84 Spanish legislation in particular, however, only reserves such benefits intended for the raising of a child with

a serious illness.

Malta, the Netherlands, Slovakia, Switzerland and the United Kingdom on the other hand, such benefits simply do not exist.

In what follows, a schematic overview is given, indicating the various Member States which have introduced a salary-related child-raising benefit, the various Member States who do not have a salary-related child-raising benefit and lastly, those Member States which require a somewhat more nuanced approach in addressing the notion of salaryrelated child-raising benefits.

Salary-related child-raising benefits 85

AT, BG, HR, DK, EE, FI, DE, EL, HU, IT, LV, LT, PT, RO, SI, ES, SE

No salary-related child-raising benefits

Flat-rate child-raising benefits No child-raising benefits

BE, CZ, FR, LU, NO, PL CY, IS, IE, LI, MT, NL, SK, CH, UK

• 2. 

  THE HISTORY OF SALARY-RELATED CHILD-RAISING BENEFITS

As the history of salary-related child-raising benefits differs substantially amongst the States concerned, a schematic overview thereof cannot be given. To exemplify the latter, it suffices to refer to the history of salary-related child-raising benefits in Austria and Germany. The salary-related child-raising benefit in Austria was introduced by Federal Gazette No 116/2009, which entered into force in 2010. The historical aim of this benefit is to help claimants who just want to interrupt their employment for a short time and have a high level of income to maintain their standard of living. In 2011 (Federal Gazette No 139/2011) the conditions of entitlement were modified. The level of income, which can be earned while drawing the benefit, was raised from € 5,800 to € 6,100. Furthermore, the condition of at least six months of employment before drawing the benefit was introduced. By this amendment also the present formula for the calculation of the benefit was introduced. In 2013 the level of income was raised again up to € 6,400 (Federal Gazette No 117/2013).

In Germany on the other hand there is only one benefit which seeks to replace income during child-raising periods and which is calculated wholly or partially with reference to a salary or professional income, namely Elterngeld as encompassed in the BEEG. The BEEG entered into force on 1 January 2007. The Elterngeld is the successor of the child-raising allowance Erziehungsgeld, which was paid according to the Child-Raising Allowance Act.

In view of the substantial differences concerning the history of salary-related child-raising benefits in the respective Member States, the history can be found in the Country Sheets attached in the Annex. Where possible, statistics have been added concerning the use thereof.

85 The table includes all the Member States which have a salary-related child-raising benefit irrespective of the

qualification thereof in the respective national legal order.

• 3. 

  DESCRIPTION OF THE SALARY-RELATED CHILD-RAISING ALLOWANCE

  3.1. Conditions of entitlement

Mindful of the fact that various Member States (BE, CY, CZ, FR, IS, IE, LI, LU, MT, NL, NO, PL, SK, CH and UK) simply do not provide for a salary-related child-raising benefit, solely the entitlement conditions for those Member States (AT, BG, HR, EE, FI, EL, DE, HU, IS, IT, LV, LT, PT, RO, SI, ES and SE) that do provide for a benefit as such will be discussed.

Of the foregoing Member States, several merely require previous insurance. In Bulgaria, Croatia, Finland, Hungary, Italy and Lithuania (previous) insurance suffices in order to be entitled to the salary-related child-raising benefit. In Lithuania the individual concerned must have been covered by sickness and maternity insurance specifically. In Croatia, the individual seeking the benefit must have been insured for a minimum period of 12 months or, alternatively, 18 months with interruptions in the last two years. Croatian legislation furthermore stipulates that insofar these conditions have not been met, entitlement may nevertheless arise albeit limited to 50% of the benefit. Conversely, several Member States (LV, SE) require previous insurance with additional conditions to be met, in order to be entitled to salary-related child-raising benefits.

Other Member States have imposed seemingly more stringent conditions in order to be entitled to salary-related child-raising benefits. Amongst these Member States, Austria, Estonia and Portugal (albeit to a limited extent) impose residence requirements upon which entitlement to such benefits are conditioned.

In addition to the foregoing entitlement conditions, various Member States require a specific period of previous employment (AT, DK, EL, LV, PT, RO, ES, SE) as well as adherence to fiscal and tax obligations (RO). Furthermore, in Austria, Germany and Romania, it is explicitly obliged for the recipient of the benefit to be living together with the child concerned. Lastly, in Greece the recipient must also have been receiving maternity allowance as a precondition to receiving salary-related child-raising benefits. In order to determine the individual conditions of entitlement for the respective Member States, see Annex.

3.2. Level of the benefit

Not inconceivably, the level of the salary-related child-raising benefit is affected by a number of factors, not to mention the means of calculation thereof (see infra Calculation of the Benefit). Consequently, the level of the benefit differs greatly from Member State to Member State. Recalling that various Member States (BE, CY, CZ, DK, FR, IS, IE, LI, LU, MT, NL, NO, PL, SK, CH and UK) do not provide for a benefit as such, it is interesting to note that the remaining Member States predominately provide limitations as to the level of the benefit. In particular, several Member States (AT, BG, DK, DE, EE and EL) impose both maximum and/or minimum nominal ceilings concerning the permitted level of the benefit to be disbursed (see Annex for exact figures).

Similarly, other Member States impose ceilings by reference to permitted percentages of previous remuneration that the benefit may represent. In particular, Bulgarian legislation provides that the minimum benefit may not be below the minimum wage, whilst declaring that the maximum permitted benefit received may not exceed 90% of previous pay. Similarly, in Slovenia the benefit constitutes 90% of the basis from which contributions for parental protection insurance have been calculated in the past 12 consecutive months. In addition, Slovenian legislation imposes a maximum ceiling and a minimum floor whereby the benefit cannot be higher than twice the average monthly wage and cannot be less than 55% of the minimum wage as set in 2006. In Italy, the salary-related child-raising benefit may only amount to 30% of previous or standard pay. Within this same vein, the benefit provided for by the extended parental leave in Portugal amounts to 25% of previous pay. Sweden sets an 80% ceiling with an additional nominal ceiling. Interestingly, Croatia provides for a benefit representing 100% of previous remuneration, albeit subject to the nuance that a maximum ceiling and minimum floor have also been incorporated. Similarly, Finland allows for a salary-related child-raising benefit representing 70% of previous remuneration with a nominal floor of € 24,02 per day. Hungary also makes use of an approach as such, and provides that the benefit amounts to 70% of average gross earnings with a ceiling amounting to 70% of the minimum wage doubled. Lastly, Spanish legislation provides that the benefit may constitute 100% of the contribution base for professional risks, with a maximum and minimum limit of € 3,606 and € 756, respectively.

In Latvia, Lithuania and Romania the percentages vary depending on the duration of the benefit. Whilst in Latvia, the permitted level of the benefit amounts to 60% of previous remuneration if taken for the first year following birth, the permitted level of the benefit will be reduced to 43.75% if taken for a year and a half. Similarly, in Lithuania, the benefit for the first year will represent 100% of previous pay, but will be reduced to 70% for the first year and 40% of compensatory salary during the second year. In Romania, the permitted percentage of previous remuneration received is 85% for the first and second year. However, the maximum permitted nominal ceiling insofar the benefit is taken for the second year is lower than if only called upon for the first year.

3.3. Calculation of the benefit

As previously indicated, certain Member States (BE, CY, CZ, FR, IS, IE, LI, LU, MT, NL, NO, PL, SK, CH and UK) do not have the benefits concerned. This is to be attributed to the fact that some of these Member States (BE, CZ, FR, LU, NO, PL) do provide similar benefits, but make use of flat-rate amounts as opposed to salary-related amounts to determine the level of the benefit. Other Member States (CY, IS, IE, LI, MT, NL, SK, CH and UK) simply do not provide for benefits in national legislation, which resembles a child-raising benefit as such, irrespective of its means of calculation.

Of the Member States that do provide for salary-related child-raising benefits, the majority (AT, BG, HR, DK, FI, DE, HU, IT, LV, LT, RO, SI and ES) calculate the amount of the benefit with exclusive reference to the salary of the recipient. It need be noted that Croatia – as do Finland, Germany and Hungary – opts for a maximum ceiling and a minimum floor that the benefit is permitted to amount to (see Annex for exact figures). For the remaining Member States (EL, PT, EE and SE), the salary-related child-raising benefits are calculated in part with reference to the salary of the recipient. In Greece and Portugal in particular, the benefit, which may be qualified as a salaryrelated child-raising benefit, is in fact an extension of maternity leave and parental leave respectively, whereby solely the calculation of the extension is salary-related. In Estonia the calculation of the benefit will depend upon whether the individual seeking the benefit had a previous income which was subject to taxation. Insofar this is the case, he or she will be entitled to a salary-related child-raising benefit. If the person concerned did not have a salary as such, however, he or she will be entitled to a flat-rate child-raising benefit. Lastly, in Sweden, the child-raising benefit itself is made up of a flat-rate element, which lasts for 90 days, and a salary-related component, which is applied for the remaining 390 days.

Exclusively salary-related

AT, BG, DK, HR, FI, DE, HU, IT, LV, LT, RO, SI, ES

Partially salary-related

EE, EL, PT, SE Not applicable

Flat-rate benefits No benefits

BE, CZ, FR, LU, NO, PL CY, IS, IE, LI, MT, NL, SK, CH, UK

3.4. Maximum duration of the right to the benefit 86

As is to be expected, the maximum permitted duration during which parents can make use of the respective salary-related child-raising benefits differs from State to State. However, several general observations can be made. A number of Member States (AT, HR, DE, EL, IT, PT and ES) limit the entitlement to the salary-related child-raising benefits after the expiration of a number of months. In particular, the salary-related child-raising benefits in Austria can be received for 12 months, extendable to 14 months insofar shared between the parents. Similarly, Germany allows for the benefit to be claimed for a duration of 12 months, which is extendable to 14 months. Additional extensions remain possible in specific circumstances (see Annex). Croatian legislation on the other hand stipulates that the benefit may be claimed for a period ranging between 8-30 months upon expiry of the first six months after birth, depending upon the number of children in the respective family. In Italy, the benefits are available to both parents for six months each. In Greece on the other hand, they are available for a maximum duration of six months, whereas in Portugal the benefit is available for three months. Lastly, in Spain, as it concerns a specific salary-related child-raising benefit for children with a serious illness only, the maximum duration of entitlement is one month, with consecutive possible extensions by two months, should the situation require this.

In Bulgaria, Hungary, Latvia, Lithuania and Romania on the other hand, the maximum duration of entitlement of salary-related child-raising benefits is expressed in terms of years, and can in all three cases be extended. Specifically, in Bulgaria and Hungary the salary-related child-raising benefit may be claimed until the child concerned reaches the age of two. In Latvia in particular, the benefit can either be made use of for one full year, or, alternatively, a year and a half – with the due impact upon the calculation of the level of the benefit (see supra). Similarly, in Lithuania and Romania the benefit can be provided for a duration of one year, and can be extended for an additional year. Romanian legislation furthermore provides for an additional extension of one year, insofar the child-raising concerns a child with a disability.

Lastly, Estonia, Finland, Slovenia and Sweden provide for a maximum duration of salary-related child-raising benefits in terms of days. In Estonia the benefit is provided for 435 days following the expiry of the maternity benefit, whilst in Sweden the benefit may be provided for 480 days (of which 390 are salary-related). In Slovenia, the benefits are available for 130 days for each parent concerned, amounting to a total of 260 days, of which the benefits are to a certain extent, transferable. In Finland the benefit may be made use of for a period of 158 days. Finally, in Denmark the maximum duration of the benefit is referred to in terms of weeks and allows for the benefit to be received for a total duration of 32 weeks.

3.5. Who can claim the benefit?

The overwhelming majority of Member States (AT, HR, DK, EE, FI, DE, HU, IT, LT, PT, RO, SI and SE) which provide for salary-related child-raising benefits, allow for both parents – albeit not always simultaneously – to make use thereof. In Austria, insofar both parents claim the benefit, the permitted duration thereof will be extended from 12 months to 14 months. The choice of who enjoys the child-raising benefit may be altered

86 Henceforth, the report will be limited to those Member States which have indicated that salary-related childraising

benefits are provided for.

twice. This is also the case in Lithuania, where the parent enjoying the benefit may also be changed twice. In Italy both parents are entitled to the benefit for a maximum duration of six months each before the child concerned reaches the age of six. In Romania, the benefit may be shared between the respective parents, albeit subject to the condition that the minimum duration of the benefit per parent must be at least one month. Similarly to the foregoing, Swedish legislation allows for the sharing of the benefit by the parents with the one condition that 60 days are effectively reserved for the father. Most Member States (AT, HR, EE, FI, HU, LT, RO and SE) which allow for the child-raising benefit to be shared by parents, do explicitly note, however, that this right is not to be exercised simultaneously. In Germany, Portugal and Slovenia on the other hand, such simultaneous use is possible. Seemingly this is also the case in Denmark.

A limited number of Member States (BG, EL, LV, ES) reserve salary-related child-raising benefits to one parent only. In Greece, by means of an example, the benefit is reserved solely for the mother. In Latvia and Spain the benefit is simply granted to one parent, without a distinction being made as such. Finally, in Bulgaria the mother is the recipient of the benefit. Only if the mother has passed away or has been deprived of her rights as a mother, will the father be accorded the benefit.

Shared entitlement Single entitlement

AT, HR, DK, EE, FI, DE, HU, IT, LT, PT, BG, EL, LV, ES

RO, SI, SE

3.6. Can the benefit be claimed in case of partial reduction of income pursuant to part-time/flexible working?

As can be derived from the Country Sheets, an overwhelming majority of Member States (AT, HR, DK, EE, FI, DE, EL, HU, IT, LV, LT, RO, SI, ES and SE) allow for salaryrelated child-raising benefits to nevertheless be claimed in case of partial reduction of income pursuant to part-time/flexible working. However, it need be noted that various Member States explicitly make note of the fact that the benefit will subsequently be limited proportionally or in accordance with a given percentage. Austria, Estonia and Slovenia in particular note that the benefit will be decreased accordingly. Similarly, German and Latvian legislation impose a 50% and 30% threshold which the benefit may subsequently amount to, vis-à-vis a ‘regular’ salary-related child-raising benefit. Lithuanian legislation applies a different approach. During the first year the benefit will solely consist of the difference between the salary-related benefit and the salary itself, unless the salary proves to be higher. During the second year on the other hand, the benefit will be disbursed irrespective of the salary.

Contrary to the foregoing, in Portugal the salary-related benefit is not reconcilable with part-time working/flexible working. Similarly, it appears that in Bulgaria the receipt of salary-related child-raising benefits is de facto not reconcilable with part-time work/flexible working.

Reconcilable with part-time/flexible Not reconcilable with part-time/flexible

working working

AT, HR, DK, EE, FI, DE, EL, HU, IT, LV, BG, PT

LT, RO, SI, ES, SE

3.7. Is the benefit intended to complement the exercise of parental leave rights (within the meaning of the Parental Leave Directive)?

The majority of the Member States (HR, EE, EL, DE, HU, IT, LV, LT, PT and SE) which provide a salary-related child-raising benefit note that this is meant to complement parental leave as defined in the Parental Leave Directive. In addition, in Austria, Bulgaria, Denmark, Finland, Romania and Slovenia the benefit effectively complements parental leave, albeit in a slightly more indirect and de facto manner.

Conversely, in Spain the benefit is regarded as being completely independent, and hence not meant to complement the Parental Leave Directive.

Complementary De facto complementary Not complementary

HR, EE, DE, EL, HU, IT, AT, BG, DK, FI, RO, SI ES

LV, LT, PT, SE

3.8. Are employers who offer pay during statutory periods of parental leave entitled to either "off-set" or claim reimbursement from the social security institution for salary paid to the employee during parental leave?

In a majority of Member States (AT, BG, EE, LV, PT and ES), the employer cannot offset or claim reimbursement for salaries paid to the employee. This is furthermore also the case in Croatia, Germany, Greece, Hungary, Italy, Lithuania, Romania, Slovenia and Sweden as the employer simply does not pay the employee during parental leave, or alternatively, as is the case in Italy, the employer pays on behalf of the competent authority INPS.

In Denmark and Finland, contrary to the foregoing, reimbursement may be claimed or off-set for salaries paid throughout the duration of the parental leave.

Off-set/reimbursement Off-set/reimbursement not Not applicable

possible possible

DK, FI AT, BG, EE, LV, PT, ES HR, DE, EL, HU, IT, LT,

RO, SI, SE

• 4. 

  C AN A PARENT RECEIVE A SALARY - RELATED CHILD - RAISING BENEFIT REGARDLESS OF

WHICH PARENT FACTUALLY FULFILS THE CONDITIONS OF ENTITLEMENT UNDER

NATIONAL LAW AND IF SO HOW ?

Finally, as concerns the factual fulfilment of the effective child-raising and subsequent access to the salary-related child-raising benefit in conformity with the Hoever and Zachow judgment – an overwhelming majority of the Member States (AT, EE, EL, HU, IT, LV, LT, PT, RO, SI, ES and SE) providing such benefits reserve these for the individual who is factually fulfilling the child-raising. In other words, in the large majority of Member States the salary-related child-raising benefit is a personal right and exclusively reserved for the person factually taking care of the child. It is unclear however, whether this entails that the entitlement is exclusively restricted to the person under the applicable legislation only.

Conversely, in Bulgaria the right may be granted to the individual concerned despite not factually fulfilling the child-raising activity. This is also the case in Germany as well as in Finland following an amendment dating from 1 January 2015. Furthermore, in Croatia the salary-related child-raising benefit is de iure a personal right, yet the practice surrounding the entitlement thereto is rather flexible, and may thus be interpreted in conformity with CJEU case law. However, as no such issues have arisen and the practice with respect thereto is highly limited, it is unsure whether the individual concerned must personally and factually engage in the child-raising activity.

Factual fulfilment required Factual fulfilment not Uncertain

required

AT, EE, EL, HU, IT, LV, LT, BG, DE, FI HR, DK

PT, RO, SI, ES, SE

• 5. 

  A NNEX

  AUSTRIA

  R EPLY

  The salary-related child-raising benefit was introduced by Federal Gazette Nr 116/2009, which got into force in the year 2010. The historical aim of this benefit is to help claimants who just want to interrupt their employment for a short time and have a high level of income to maintain their standard of living. In the year 2011 (Federal Gazette Nr 139/2011) the conditions of entitlement were modified. The level of income, which can be earned during drawing the benefit, was raised from € 5.800 to € 6.100. Furthermore the condition of at least six month of employment before drawing the benefit was

H ISTORY OF THE SALARY - RELATED introduced. By this amendment also the present formula for the calculation of the benefit was introduced. In the year 2013 CHILD - RAISING BENEFIT the level of income was raised up again to € 6.400 (Federal Gazette Nr 117/2013).

In July 2015 60.418 claimants (women: 58.833; men: 1.585) were drawing child-raising benefits in Austria. Therefrom 18.259 (women: 16.254; men: 2.005) were drawing salary-related child-raising benefits. So almost 1/3 of all claimants in July 2015 were drawing salary-related child raising benefits (cf statistics of the Austrian Federal Ministry for Families and Youth; http://www.bmfj.gv.at/familie/finanzielle-unterstuetzungen/kinderbetreuungsgeld/monatsstatistik.html).

The salary-related child-raising benefit (called “einkommensabhängiges Kinderbetreuungsgeld”) is calculated according to Section 24a Child Raising Benefit Code (Kinderbetreuungsgeldgesetz) as follows:

Income x 0,62 + 4000/365

Level of the benefit The maximum amount however is € 66 per day.

The “income” consists of the income according to the income tax assessment of the year

D ESCRIPTION OF THE SALARY - RELATED prior to the year of the birth of the child, provided that child rising benefits were not

CHILD - RAISING BENEFIT drawn in this year. If so, the outcome of the income tax assessment of the previous year

is used.

According to Section 24 Child Raising Benefit Code (Kinderbetreuungsgeldgesetz) the entitlement to salary-related child-raising benefits is subject to the conditions that the claimant

Conditions of entitlement - Is entitled to family allowance and already draws family allowance - Lives together in one single household with the child

• - 

  Has his/her centre of interests in Austria - Is legally residing in Austria - Was employed for the last six months previous to the birth of the child (excluding interruptions of less than two weeks) based on an employment contract, which constitutes inclusion into the Austrian social insurance system - Does not obtain an income during drawing child raising benefits exceeding € 6.400 per year

Exclusively or partially Cf calculation of benefit calculated with respect to

salary

Maximum duration of the 12 months – in case that the father claims child-raising benefits as well (and takes benefit parental leave) the maximum duration is extended up to 14 months

Who can claim the benefit Both the mother and the father can claim the benefit. In this case the maximum (one or both parents?) and duration lasts 14 months. The mother and the father can change two times. However for how long in case of split the minimum duration of drawing child raising benefits is for each parent two months.

entitlement between the parents?

Can the benefit be claimed in Salary-related child-raising benefits can only be claimed if the income of the claimant case of partial reduction of during drawing salary-related child-raising benefits does not exceed € 6.400 per year. income pursuant to part So the claimant can peform part-time work, if his/her earinings do not exceed € 6.400 time/flexible working? per year.

Is the benefit intended to Legally the entitlement to salary-related child-raising benefits is independent from complement the exercise of exercising parental leave. However due to the fact that only an income up to a parental leave rights (within maximum of € 6.400 per year can by earned during drawing child-raising benefits the meaning of the Parental almost every claimant takes parental leave. So in practice the benefits intend to

Leave Directive)? complement the exercise of parental leave rights.

Are employers who offer pay No during statutory periods of

parental leave entitled to either "off-set" or claim reimbursement from the

social security institution for salary paid to the employee during parental leave?

Is it possible that both Both the mother and the father can claim the benefit. In this case the maximum parents claim salary-related duration lasts 14 months. The mother and the father can change two times. However child-raising benefits and if the minimum duration of drawing child-raising benefits is two months. Thus salaryso,

how are such rights related child-raising benefits cannot be exercised simultaneously. divided between parents; can

these be exercised simultaneously?

No. Every parent who is claiming salary-related child-raising benefits must complete the conditions laid down by Section 24 C AN A PARENT RECEIVE A SALARY - Child Raising Benefit Code (“Kinderbetreuungsgeldgesetz”). Thus both mother and father must be employed in Austria,

RELATED CHILD - RAISING BENEFIT provided that inclusion into Austrian social insurance is a precondition for the entitlement to salary-related-child raising REGARDLESS OF WHICH PARENT benefits.

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL

LAW AND IF SO HOW ?

BELGIUM

R EPLY

H ISTORY OF THE SALARY - RELATED N/A

CHILD - RAISING BENEFIT

Level of the benefit N/A

Conditions of entitlement N/A

Exclusively or partially calculated with respect

to salary N/A

D ESCRIPTION OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Maximum duration of

the benefit N/A

Who can claim the benefit (one or both N/A parents?) and for how

long in case of split entitlement between

the parents?

Can the benefit be claimed in case of N/A

partial reduction of

income pursuant to

part-time/flexible

working?

Is the benefit intended to complement the N/A

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who

offer pay during N/A

statutory periods of parental leave entitled

to either "off-set" or

claim reimbursement

from the social security

institution for salary

paid to the employee

during parental leave?

Is it possible that both N/A

parents claim salaryrelated child-raising

benefits and if so, how

are such rights divided

between parents; can

these be exercised

simultaneously?

C AN A PARENT RECEIVE A SALARY - RELATED CHILD - RAISING BENEFIT N/A

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

BULGARIA

R EPLY

According to the Social Insurance Code of the Republic of Bulgaria, insured persons shall be entitled to a cash benefit for pregnancy and birth, if they have completed a contributory service of at least six months and are insured for all social risks, excluding occupational accident and occupational disease, or for all insured social risks excluding unemployment, of which three months during the period of 12 calendar months preceding the month when the pregnancy and childbirth leave started. Presently, the cash benefits for pregnancy and birth and for raising a small child are regulated in the Social Insurance Code (effective from 12.17.1999, amended and supplemented many times). Social security, social assistance and policy aimed at promoting and stimulating natality in Bulgaria is long-standing and was launched after 1968, when a significant reduction in fertility was registered. The adopted policies and legislative amendments covered everyone, because in that period there were no unemployed and uninsured persons and since they were aimed to increase the birth rate. In result, natality was encouraged, whereas cash benefits increased according to the number of born children up to three, then for each successive child the amount of cash benefit was equal to that for the first birth, i.ee the lowest amount of all. Another incentive policy was to increase the duration of maternity leave to raise a child up to the age of 3, with a guaranteed workplace for the mother,

H provision of affordable and flexible childcare services, etc. ISTORY OF THE SALARY - RELATED At present, cash benefits for pregnancy, birth and child rearing largely follow an established practice of the past

CHILD - RAISING BENEFIT century. As a legacy of the generous financial benefits bestowed from national economy and social policy from

socialist era and policy to promote natality and support childcare, in particular, is the relatively lengthy paid leave for child rearing - up to the age of 2 years, long pregnancy and birth leave - 45 days, among others. Recently, a parental leave was introduced, which is unpaid and in its major part (five of the six months) can be transferred between parents. In the context of Bulgaria, men are those who transfer the leave to women (mother or adoptive mother), which reinforces the unfair social distribution of functions by gender in child rearing and the consequent practice of impeded career fulfilment of women, gender-based discrimination in the workplace – in recruitment, pay and career. Along with cash benefits for employed mothers or fathers, inactive persons or families, respectively households, with very low income are entitled to social benefits for childbirth and child raising. The number of persons who receive benefits for pregnancy, birth and child rearing has declined significantly due to several key reasons: a sharp drop in the number of births and relatively low share of employed and insured young women. Data on age-specific unemployment and female employment demonstrates very low employment rates of two groups - women over the age of 50 and young women between 20 and 30 years of age. Another factor for the low number of births over the past 25 years is the high emigration rate, where emigrants were mainly young people, with very high rate of girls and young women, in some years exceeding the number of young male emigrant by respective age groups. In 2009, for example, the number of cash benefits for pregnancy and birth (i.e. maternity benefit) was 858 199. The gender-based structure of ‘maternity’ benefit is characterized by a predominance of women (97.8%) and a very small percentage of men (2.2% ). In line with promotion of gender equality, the proportion of men accessing cash benef in cases provided by law has increased slightly (2.2% in 2009). The structure of benefits for raising a child is similar - women predominate (99 2%) compared to men (0.8%). It is believed that a change of terminology is needed, e.g. insurance for pregnancy, childbirth and child rearing. Those terms were imposed with Title III of the Labour Code of 1951 and its Implementing Rules, and was transferred in the current Social Insurance Code. It is believed that a modern terminology, promoting and respecting gender equality, is needed in the field of social security and social assistance. For the first half of 2015, the National Social Security Institute (NSSI) paid BGN 142 million (appr. 73 million Euro) for pregnancy and childbirth benefits, which is over BGN 18 million more than for the previous year. The average benefit for women is BGN 365 (appr. € 183), which is 6.5 percent higher than last year. The amount paid for child rearing benefits is BGN 64 million.

The daily cash benefit during pregnancy and childbirth is set at 90% of the average gross wage or insurance contributory income as defined in the respective regulation

Level of the benefit (Article 41 of the Social Insurance Code). The amount of the daily cash benefit cannot be lower than the statutory minimum wage for the country and cannot exceed

the average net remuneration for the period for which the compensation is calculated.

Conditions of At least one of the parents should be insured n order to receive a benefit for raising

entitlement of a small child. In the case of entitlement to maternity (pregnancy and birth) benefit, woman concerned shall be insured against the respective insurance risk.

Exclusively or partially Exclusively calculated with respect

D ESCRIPTION OF THE SALARY - RELATED to salary

CHILD - RAISING BENEFIT A mother, who is insured against all social risks, is entitled to a cash benefit for pregnancy and birth for a period of 135 calendar days, of which 45 days before birth. Similar entitlement shall be granted to mother who is not insured against occupational accidents, occupational diseases and unemployment. When birth occurs before the expiry of 45 days from the benefit launch, the remainder up to 45 days is

Maximum duration of used after birth. the benefit When a child is stillborn, has died, was placed in a nursery school with full state subsistence allowance or was given up for adoption, mother shall be entitled to cash benefit until the expiry of 42 days from birth. If mother’s performance in result of birth has not been recovered after 42 days, the duration of benefit is extended at discretion of the health authorities until she has restored her performance. Until expiry of that period, the aforementioned benefit shall be paid as pregnancy and childbirth cash benefit. When a child is given up for adoption, placed in a nursery school with full state subsistence allowance or dies after 42-nd day after birth, the benefit is terminated starting the next day. Person insured against all social risks who adopta a child shall be entitled to cash benefit amounting to the difference of age of the child on the day of its surrender for adoption to the expiry of the due birth benefit. Benefit upon mother’s death or severe illness. Upon the death or serious illness of the mother (adoptive mother), which prevents her to take care of a small child, the person who takes leave as provided under the Labor Code shall receive the corresponding cash benefit therein. Benefit for Pregnancy and Child-Birth upon Termination of Social Insurance. Upon termination of social insurance against general sickness and maternity during a period of entitlement to a benefit for pregnancy and child-birth, the insured person shall be paid a cash benefit until the lapse of the period of entitlement to a benefit for pregnancy and child-birth. Entitlement to Child-Care Benefit. Persons insured against general sickness and maternity shall be entitled to a child-care benefit, if the said persons have logged a contributory service of six months as a person insured against all social risks, against all social risks excluding occupational accident and occupational disease, or against all social risks except unemployment, of which three months during the period of 12 calendar months preceding the month from which the leave for raising a child has started.

Child-Care Benefit. After the lapse of the period of entitlement to a benefit for pregnancy and child-birth during the additional paid childcare leave, the mother (adoptress) shall be paid a monthly cash benefit to an amount fixed by the Public Social Insurance Budget Act. When the additional paid child-care leave is used by the father (adopter) instead of the mother (adoptress) or by the person responsible for caring of the child, a monthly cash benefit shall be paid to an amount fixed by the Public Social Insurance Budget Act. Such benefit shall be paid to the guardian where the said guardian uses the leave under Article 167 (2) of the Labour Code. The payment of the cash benefit shall be terminated upon the death of the child, if the child is given up for adoption or placed in a nursery school with full state subsistence allowance. Benefit When Additional Paid Child-Care Leave Is Not Used (Since 2003) In cases where the additional paid child-care leave is not used or where the person who uses such leave interrupts the use thereof, mother (adoptress) shall be entitled to a cash benefit amounting to 50 per cent of the benefit, if she is insured against all insurance social risks, excluding occupational accident, occupational illness and unemployment. If the mother (adoptress) is deceased, has forfeited child custody, or the exercise of child custody has been awarded to the father (adopter), this benefit shall be paid to the father (adopter), and if he is deceased, to the guardian. The benefit shall be paid if the person who has assumed responsibility for the care of the child is insured against general sickness and maternity. The benefit shall not be paid if the child is placed in a fully public financed child institution, as well as if the child is taken care of by an individual included in the Maternity Support Programme.

Benefits for pregnancy and childbirth are provisionally received by the expectant mother, as far as this process is still inherent in only one biological sex.

Who can claim the Generally, the child-raising benefit is provided to be used by the mother, respectively benefit (one or both adoptive mother, reflecting social practice and common understanding in society that parents?) and for how it is the mother who takes care of the upbringing and education of child. Therefore

long in case of split the law (Social Insurance Code, hereafter CIS) provides child-raising benefit to be entitlement between bestowed on the father if the mother (respectively, adoptive mother) dies or is

the parents? deprived of these rights with decision of the court. There is no known practice of dividing the benefit between parents. The benefit is

provided to that parent who raises the child (when parents are separated) and most often to the mother (adoptive mother, respectively).

According to CIS, the amount of benefit depends on insurance income, i.e. of the Can the benefit be amount of wages on which insurance contributions and benefits, respectively, are claimed in case of determined. partial reduction of Part-time work and various forms of flexible employment are less prevalent in income pursuant to Bulgaria and the majority of part-time workers are employed under a second part-time/flexible employment contract and/or work without a contract and without insurance,

working? respectively.

Parental leave is used after the expiry of statutory pregnancy, childbirth and child rearing leaves. In Bulgaria, paid and unpaid leave for raising of a small child (where employer retains the workplace) are some of the longest in Europe (up to 3 years of

Is the benefit intended child age). Bulgarian labor law (the Labor Code) transposes the provisions of to complement the Directive 2010/18 i/EU of 08.03.2010 implementing a revised Framework Agreement

exercise of parental on parental leave. The amendments came into force on 28.01.2012. leave rights (within the The supplement to the Labour Code (Art. 167a para. 1) enables each parent meaning of the Parental (adoptive) of a child under the age of 8, to take up to five months from the statutory

Leave Directive)? leave to the other parent (adoptive parent) with his or her consent. Before, i.e. from 01.01.2007 to 28.0102012, the entitlement to unpaid parental leave was a personal right and could not be transferred. By 31.12.2006, there was an opportunity one of the parents to take the whole leave upon consent of the other parent. At present,

following the amendments to the Labour Code, each parent (adoptive parent) can transfer to the other parent (adoptive parent) up to 5 months 6 months unpaid leave to care for a child up to 8 years of age, of which one is entitled. Since most women are paid lower wages than men, the entitlement is most often taken by women. Under the provisions of the Labour Code (Art. 167a para. 1) after use of the leaves provided in Article 164 (1) and Article 165 (1) herein, each of the parents (adopter), if working under an employment relationship and the child has not been placed in a fully public-financed child-care institution, shall be entitled upon request to use unpaid child-care leave in the amount of six months until the child’s attainment of the age of 8 years. The leave may be used only after the terms of child-caring leave have expired (Art. 164, para. 1 and Art. 165, para. 1 of the LC and no later than the date on which the child turns 8 years old).

No, because in Bulgaria the parental leave is unpaid. Entitlement to parental leave: According to the provisions of the Labour Code (Art. 167a para. 1) after use of the leaves provided in Article 164 (1) and Article 165 (1) herein, each of the parents (adopter), if working under an employment relationship

Are employers who and the child has not been placed in a fully public-financed child-care institution, offer pay during shall be entitled upon request to use unpaid child-care leave in the amount of six

statutory periods of months until the child’s attainment of the age of 8 years. Subject to certain parental leave entitled conditions, other persons may be also entitled to that type of leave. The leave may

to either "off-set" or be used only after the terms of child-caring leave have expired (Art. 164, para. 1 and

claim reimbursement Art. 165, para. 1 of LC and no later than the date on which the child turns 8 years

from the social security old).

institution for salary Entitlement to leave for children up to 8 years of age shall have: child's parents,

paid to the employee adoptive parents; guardian if the child's parents have died – who can be parent of

during parental leave? the father or mother (grandmother or grandfather on the maternal or paternal line); a single parent who alone raises the child. Therefore, the Regulation on working

time, breaks and holidays (RWTBH) contains provisions that establish conditions and requirements for use of the leave by any of those parties. Since cases are different, the Regulation establishes certain universal requirements for all parties. It also indicates the requirements that are specific to each individual case.

The entitlement to child-raising benefit can be used by one of the parents.

Is it possible that both The entitlement to pregnancy and birth benefits is used only by pregnant women.

parents claim salaryrelated

child-raising Please see above.

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

Yes C AN A PARENT RECEIVE A SALARY -

RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

CROATIA

R EPLY

The current system of maternity and parental benefits, including salary-related child-raising benefits was introduced in 2008, under the Act on Maternity and Parental Benefits (Official Gazette Narodne novine nos. 85/08, 110/08, 34/11, 54/13 and 152/14). This Act redefines, expands and attempts to flexibilize the already existing system of benefits established under the (old) Labour Act of 1995 (and its predecessors) and Act on Maternity Leave of self-employed and unemployed mothers of 1996. However, salary-related child-raising benefits were not a novelty in the Croatian legal system since it gained independence from the former SFRY in 1991, because Croatia inherited a relatively strong and developed system of maternity benefits, developed during socialism and

H taken over as an important instrument of family and population policy. ISTORY OF THE SALARY - RELATED In the last decade, the number of beneficiaries of maternity and parental benefits, in the form of paid maternity

CHILD - RAISING BENEFIT and parental leave as the most typical forms of salary-related child raising benefits revolves around 18 000 – 22

• 000. 

  In February 2008, before the current system was implemented, there were 22 863 beneficiaries of maternity leave up to six months after child’s birth and 16 686 beneficiaries of additional maternity leave (today: parental leave) from six months after child’s birth until a child turns 1 year (source: Draft (No. 85) Act on Maternity and Parental Benefits; Croatian Health Insurance Fund). In December 2009, approximately one year after implementation of the new system, there were 17 194 beneficiaries of maternity leave up to six months after child’s birth and 16 172 beneficiaries of parental leave from six months after child’s birth until a child turns 1 year (source: Draft (No. 726) Act on Maternity and Parental Benefits; Croatian Health Insurance Fund).

  Maternity benefit for employed or self-employed persons amounts to 100% of the monthly earnings of the insured person, calculated on the basis of average salary received in the six months preceding the maternity leave. There is no ceiling.

Level of the benefit Parental benefit for employed or self-employed persons is 100% of the monthly earnings, but cannot exceed a maximum of 80% of budget calculation base

(currently HRK 2,660.80 (€347) per month). It cannot be lower than 50% of the budget calculation base (currently HRK 1,663.00 (€217) per month).

D ESCRIPTION OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Minimum period of insurance is required: 12 months of consecutive insurance or 18

months with interruptions during the last two years. The prescribed insurance period is the period that the person has accumulated on the basis of his/her employed or

Conditions of self-employed activity or on the basis of salary compensation after termination of entitlement employment.

If this condition is not fulfilled, the insured person is entitled to salary compensation amounting to 50% of the budget calculation base currently HRK 1,663.00 (€217) per month).

Exclusively or partially Maternity benefit: exclusively calculated with respect to salary, no ceiling calculated with respect applies.Parental benefit: in principle calculated with respect to salary, but upper and to salary lower limits apply.

Maternity benefit is paid during maternity leave: 28 days before confinement until the child turns six months. Exceptionally, maternity leave may start 45 days before confinement. Compulsory part of maternity leave covers a period of 70 days after confinement and it is not transferrable (only a mother is entitled to it). After expiration of compulsory part of maternity leave (i.e. from 71 st day after

Maximum duration of confinement), additional maternity leave until a child turns six months is the benefit transferrable and may be used either by a mother or a father.

Parental benefit is paid during parental leave. Parental leave starts when a child is six months, and may be used in duration of 8 months (for the first and second child) or 30 months (for twins, third and each consecutive child). If only one parent uses parental leave, it lasts 6 months (for the first and second child) or 30 months (for twins, third and each consecutive child).

Who can claim the Maternity benefit during compulsory part of maternity leave: only mother entitled to benefit (one or both benefit. Maternity benefit after expiration of compulsory part of maternity leave (soparents?) and for how called additional maternity leave): either parent entitled to benefit (but not

long in case of split simultaneously). entitlement between Parental benefit during parental leave: either parent (but not simultaneously).

the parents?

Can the benefit be Yes. The above calculation method applies. Benefit is calculated in relation to average claimed in case of salary received in the period of six months prior to taking the leave, i.e. later

partial reduction of changes in salary do not affect it. Benefit cannot be lower than 50% of the budget

income pursuant to calculation base (currently HRK 1,663.00 (€217) per month), regardless whether

part-time/flexible employed or self-employed parent works full or part-time.

working?

Is the benefit intended Yes. to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who Cash benefits during maternity or parental leave are paid at the expense of the have to pay the salary Croatian Health Insurance Fund. during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

Both parents cannot claim salary-related child-raising benefits simultaneously.

Is it possible that both Compulsory maternity leave and pertaining benefit in the form of salary or income parents claim salarycompensation can be claimed only by the mother. Additional maternity leave and related child-raising parental leave, as well as pertaining benefits can be claimed either by a mother or a

benefits and if so, how father.

are such rights divided between parents; can these be exercised

simultaneously?

All rights under the Act on Maternity and Parental Benefits (leaves, cash benefits) depend on a person’s status as insured person in compulsory health insurance. Where no such status exists (whether as employed, self-employed,

C unemployed, retiree, student, family member of insured person not otherwise insured under any other basis etc.), AN A PARENT RECEIVE A SALARY - no right can be granted under the Act. Therefore, salary-related child-raising benefits are contributory benefits and

RELATED CHILD - RAISING BENEFIT personal rights granted to parents in accordance with their status as insured persons in compulsory health

REGARDLESS OF WHICH PARENT insurance. Under Article 10(2) of the Compulsory Health Insurance Act, a family member (spouse, child, etc.) of FACTUALLY FULFILS THE CONDITIONS insured person acquires the (derived) status of insured person in compulsory health insurance if he/she is not

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

compulsory insured under any other basis provided in that act and if he/she has residence or is granted the right of permanent stay in Croatia “unless otherwise prescribed by EU law or international agreements”. Consequently, this provision does allow a certain amount of flexibility to interpret national provisions in line with the CJEU case law, but there is no practice to confirm this opinion.

CYPRUS

R EPLY

No child-raising benefit is provided in the Cypriot legal order, i.e. a benefit that would be paid to mothers or fathers who take time off on a full or part-time basis with a view to caring their child/children – such benefit typically being triggered upon expiry of the maternity/paternity benefit, aiming at mitigating the financial

H disadvantage entailed in giving up income from employment. ISTORY OF THE SALARY - RELATED CHILD - RAISING BENEFIT Related benefits (but with a different function than the child-raising benefit) which are provided for in Cyprus are

the ‘classical’ maternity benefit, the maternity grant (βοήθημα τοκετού), which is provided after the child’s birth on certain insurance conditions, and the family benefit (in the last case, depending on revenues, to families whose habitual place of residence is in Cyprus for a defined period).

Level of the benefit N/A

Conditions of N/A entitlement

Exclusively or partially N/A calculated with respect to salary

Maximum duration of N/A

D ESCRIPTION OF THE SALARY - RELATED the benefit

CHILD - RAISING BENEFIT Who can claim the N/A

benefit (one or both parents?) and for how

long in case of split entitlement between

the parents?

Can the benefit be N/A claimed in case of

partial reduction of

income pursuant to

part-time/flexible

working?

Is the benefit intended N/A to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who N/A

offer pay during statutory periods of parental leave entitled

to either "off-set" or

claim reimbursement

from the social security

institution for salary

paid to the employee

during parental leave?

N/A

Is it possible that both parents claim salaryrelated

child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - N/A RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ? 87

CZECH REPUBLIC

Preliminary remark

As a preliminary remark, it should be noted, that in the Czech Republic, there is the main child-raising benefit called “parental allowance”. However, this benefit makes part of state social support system and is not related to income. It´s provided for up to 4 years of child´s age in a flat-rate – 220 000 CZK (some 8150 EURO). In the Czech sickness insurance scheme (Act No. 187/2006 Coll., on sickness insurance), there is the maternity benefit (financial assistance during maternity). This benefit seeks indeed to replace income during first child-raising period, during the maternity leave, which lasts in general for max. 22 weeks after the birth. This maternity benefit will be tackled in following answers.

R EPLY

The maternity benefit was launched in 1968 – that time it was a right of the mother only. The possibility of

H transferring this right to the father was introduced with the new law in 2006, which entered into force in 2007. ISTORY OF THE SALARY - RELATED Statistics concerning the number of claimants of maternity benefit are publically not available.

CHILD - RAISING BENEFIT

Level of the benefit From the first calendar day, the maternity benefit amount is 70% of the daily basis of assessment per calendar day.

D ESCRIPTION OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Conditions of A basic condition for entitlement to financial assistance while on maternity leave is

entitlement participation in insurance (e.g., continuation of insured employment) at the time of commencement of maternity leave. The time is determined by the expectant mother

87 See the Hoever Zachow judgment (C-245/94 and C-312/94) as well as the Dodl Oberhollenzer judgment (C-543/03). As the current practice, pursuant to the aforementioned case

law, is under review and potentially subject to amendments, we are interested in understanding whether a Member State which is competent for one parent, who factually speaking

does not take the child-raising task upon him/herself, would grant the salary-related benefit in favour of the other parent, who is responsible for taking care of the child despite being

subject to the legislation of another Member State.

herself between the eighth and sixth week prior to the expected date of birth, or the date of birth if the birth occurs prior to the time of commencement of maternity leave. The period of protection for women whose insurance (employment) terminated during pregnancy is 180 calendar days from the date of termination of the insurance. The insured person must have participated in the sickness insurance scheme for at least 270 calendar days over the last two years before the date of starting the maternity leave to have the right to this benefit. The period of participation in sickness insurance for the right to maternity benefit includes the period of studies at a secondary school, vocational college or university considered to be the systematic preparation for a future profession. An insured person who is the father of a child or husband of a woman who bore the child also has the right to maternity benefit, if the person has concluded a written agreement with the mother of the child that he will take care of the child. The agreement must include data laid down by law, and may be concluded with effect no sooner than the beginning of the 7th week after the childbirth.

Exclusively or partially The maternity benefit is calculated exclusively with reference to salary, no flat-rate calculated with respect elements are envisaged. There is only a ceiling.

to salary

The support period for the maternity benefit begins with the start of the maternity leave (no later than the beginning of the 6th week before the anticipated date of childbirth), and is 28 weeks for an insured woman who bears a child, even if she is an employee who is not married, is widowed, divorced, or alone for other serious reasons. For an insured woman who bears two or more children at the same time, the support period is 37 weeks and, after 28 weeks of the support period, the benefit will only be received if the insured woman continues to take care of at least two of

Maximum duration of these children. For an insured person who assumed the care of a child (on the basis

the benefit of a decision of the relevant authority, due to the mother’s death, or long-term serious disease, or on the basis of an agreement made with the mother of the child),

the support period is 22 weeks. If this insured person takes care of two or more children at the same time, the support period is 31 weeks and, after 22 weeks of the support period, the maternity benefit will only be received if the insured person continues to take care of at least two of these children. If the income was partially reduced, the amount of the benefit will be adequately reduced. In general however, it´s not possible to combine the entitlement to this maternity benefit with a gainful activity.

Who can claim the As already explained, the benefit can be claimed by mother, or eventually by the benefit (one or both father of the child, or by another insured person, who takes care after the child (e.g. parents?) and for how an adoptive or foster parent). If parents want to make the above mentioned written

long in case of split agreement, that the father will take care after the child instead of the mother, such entitlement between an agreement can be made only after 6 weeks after the child was born. The benefit

the parents? will not be split, but it will be only one of the parents, who can claim it.

Can the benefit be Yes, only that the amount will be reduced. claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended Not really, it´s more a maternity benefit according to the Directive 92/85 i. 88

to complement the exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who The maternity benefit is paid from the state budget; the employer is only obliged to offer pay during employ the parent returning from maternity/parental leave. For this obligation, there

statutory periods of is no compensation. No salary is paid during parental leave.

parental leave entitled to either "off-set" or claim reimbursement

from the social security institution for salary

paid to the employee during parental leave?

As explained above, it´s not possible. It´s one or the other parent.

Is it possible that both parents claim salaryrelated

child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

88 Council directive 92/85/EEC i of 19 October 1992 on the introduction of measures to encourage improvements in the safety and health at work of pregnant workers and workers who have recently given birth or are breastfeeding

C AN A PARENT RECEIVE A SALARY - As regards the above described maternity benefit, it´s not possible, that such a benefit would be for a family as RELATED CHILD - RAISING BENEFIT such. The person, who claims the benefit, must fulfil the conditions for entitlement under the sickness insurance REGARDLESS OF WHICH PARENT act. As already mentioned, it´s more a maternity benefit, than a family benefit, but still, it´s replacing the income

FACTUALLY FULFILS THE CONDITIONS during the child-raising period and it´s income-related.

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

DENMARK

R EPLY

An overall introductory comment is that the Danish child care allowance is in its current state defined by the law on child and

youth care allowance (Lov om børne- og ungeydelse, LBK nr 964 af 19/09/2011) from 2011. This benefit is only related to

salary in the way that since 2014, a recipient with a high salary (i.e. above the top-bracket tax level of 723.100 Danish

kroner per year) will be offered a reduced benefit. In practice, the benefit is almost de facto universal as only a small share

(about 10 percent, source: Ministry of Taxation: http://www.skm.dk/skattetal/statistik/generel-skattestatistik/bund-,-

mellem-og-topskatteydere-1994-2015) of the total population of taxpayers earns above the top-bracket tax level.

The following is based upon the Ministry of Taxation unless anything else is noted

(http://www.skm.dk/skattetal/beregning/skatteberegning/boerne-og-ungeydelse-i-2015-og-2016).
 The child care

allowance has been disbursed since 1987 and has undergone a series of changes throughout the years. In rough terms, the benefit can be characterised upon three time spans; from 1987 to 2010; from 2011 to 2013 and from 2014 onwards. The total expenses on the benefit from 1987 to 2015 are as follows

In addition, a cash benefit is available to parents (dagpenge ved barsel) H ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT The level of the child care benefit in 2015 is as follows (Source: The website borger.dk, which is the citizens’ joint entry to public authorities in Denmark, https://www.borger.dk/Sider/Boerne-ungeydelse.aspx):
 0-2 years old: 4.443 Danish kroner per quarter of a year
 3-6- years old: 3.519 Danish kroner per quarter of a year

7-14- years old: 2.769 Danish kroner per quarter of a year 15-17- years old: 923 Danish kroner per month The level can of the child-raising benefit is determined as follows:

Employees:

Calculation on the basis of the hourly wage of the employee with a maximum of DKK 4,135 (€556) per week or DKK 111.76 (€15) per hour (37 hours per week), and

Level of the benefit on the number of hours of work.

Self-employed:

Calculation on the basis of the earnings from the occupational activity of the selfemployed person, with the same maximum as mentioned above.

Due to current Danish legislation, eligibility to the child care benefit is dependent on the following criteria (Source: The website borger.dk, which is the citizens’ joint entry to public authorities in Denmark, https://www.borger.dk/Sider/Boerne-ungeydelse.aspx): residence in Denmark 


• fully liable to taxes 
 aged above 18 


• the child is resident in Denmark* (see, however, note beneath) 


• the child is not provided for by public authorities 
 • the child is unmarried 


• the recipient must have resided in Denmark for 2 years during the last 10 years in order to be 
 eligible to the benefit

Eligibility to the child-raising allowance is determined as follows:

Conditions of entitlement Employees: • Period of work of at least 120 hours in 13 weeks preceding the paid leave, or;

• Unemployed entitled to benefits from unemployment insurance or similar benefits (activation measures), or;

• Persons who within the last month have completed a vocational training course

for a period of at least 18 months, or;

• Pupils in a vocational training course regulated by law, or;

• Persons in a "flexible job" with a private or public employer.

Self-employed:

• Professional activity on a certain scale (at least 18½ hours average weekly) for

at least 6 months within the last 12-month period, of which 1 month

immediately precedes the paid leave, or;

Receipt of flex wage subsidy (flekslønstilskud) (i.e. a benefit for self-employed

who have a flexible job in their own company).

From January 1 2014, the child care benefit is made salary-related. This means that if the recipient or the recipient’s spouse earns above the top-bracket tax level (723.100

Exclusively or partially Danish kroner per year), the benefit is reduced by 2 percent of the amount exceeds calculated with respect to 723.100 Danish kroner (Source: The website borger.dk, which is the citizens’ joint

salary entry to public authorities in Denmark

The child-raising benefit is exclusively earnings-related.

18 years per child, i.e. from the child is born until (s)he turns 18 for the child care benefit (Source: The website borger.dk, which is the citizens’ joint entry to public

Maximum duration of the authorities in Denmark, https://www.borger.dk/Sider/Boerne- ungeydelse.aspx). benefit

The maximum duration of the child-raising benefit is 32 weeks after the 14th week following birth.

The child care benefit is automatically disbursed to the mother unless the father holds custody over the child. If the father holds custody but resides with the mother, however, the benefit is disbursed to her (Source: The website borger.dk, which is the

Who can claim the benefit (one citizens’ joint entry to public authorities in Denmark, or both parents?) and for how https://www.borger.dk/Sider/Boerne-ungeydelse.aspx). long in case of split In the case of a shared custody where the two parents live apart, the child care

entitlement between the allowance is disbursed to the parent with whom the child has his or her permanent

parents? address (Source: Respondent in Udbetaling Danmark (‘Disbursement Denmark’), Family Benefits, September 2015).

The child-raising benefit may be shared between both parents. The modalities thereof is

determined by the parents themselves.

Concerning the child care benefit this is possible, but since the disbursement is not Can the benefit be claimed in dependent on a specific salary, this is not relevant in the Danish case. The child care

case of partial reduction of allowance is reduced if the recipient earns above the top-bracket tax level (723.100 income pursuant to part Danish kroner per year), cf. history section above.

time/flexible working? This is also possible for the child-raising benefit.

Is the benefit intended to No, the child care benefit is disbursed irrespectively of other social benefits (Source: complement the exercise of Respondent in Udbetaling Danmark (‘Disbursement Denmark’), Family Benefits, parental leave rights (within September 2015). the meaning of the Parental

Leave Directive)?

No concerning the child care benefit (Source: Respondent in Udbetaling Danmark

Are employers who offer pay (‘Disbursement Denmark’), Parental Leave, September 2015).

during statutory periods of

parental leave entitled to Yes as concerns the child-raising benefit.

either "off-set" or claim reimbursement from the social

security institution for salary paid to the employee during parental leave?

No. As noted above, the child care allowance can only be disbursed to one parent.

Is it possible that both parents Yes concerning the child-raising allowance. The modalities thereof are to be determined claim salary-related childby the parents.

raising benefits and if so, how are such rights divided

between parents; can these be exercised simultaneously?

We perceive the question to concern whether Denmark would disburse the child care allowance to the parent who takes upon

the child- raising task in practice and not the parent who officially applies to be the recipient of the child care allowance. In

C AN A PARENT RECEIVE A SALARY - such case, the disbursement of the child care allowance would be to the mother unless the father holds custody over the

RELATED CHILD - RAISING BENEFIT child or, in case of shared custody, to the parent with whom the child officially resides (Source: Respondent in Udbetaling

REGARDLESS OF WHICH PARENT Danmark (‘Disbursement Denmark’), Family Benefits, September 2015).

FACTUALLY FULFILS THE CONDITIONS In relation to the issue of which member state is responsible for disbursing the benefit, it can be noted that family benefits in

OF ENTITLEMENT UNDER NATIONAL general are disbursed according to lex loci laboris, i.e. depending on the country of employment (Source: Respondent in

LAW AND IF SO HOW ? Udbetaling Danmark (‘Disbursement Denmark’), Family Benefits, September 2015).

Unclear concerning the child-raising benefit.

ESTONIA

R EPLY

Firstly, a woman has the right for pregnancy and maternity leave for 140 days. For that period the Estonian Health Insurance

Fund is paying the maternity benefit, which is calculated on the basis of the social tax paid for the worker in previous

calendar year (e.g. if the maternity leave is taken out in 2015, the benefit is calculated according to the social tax paid in

2014). The level of the maternity benefit is 100% of the average daily income of previous calendar year.

Secondly, a mother or father has the right to child care leave until his or her child reaches the age of three years (the right

to child care leave starts after the right to pregnancy and maternity leave ends). Child care leave may be used by one person

at a time. Child care leave may be used in one part or in several parts every year. During child care leave a parent has the

right to parental benefit (see below, calculated with reference to previous income) or child care allowance (76 eur 70 cent

per month, paid according to the state family benefits act). The child care allowance is paid after the right to parental benefit

has ceased.

H ISTORY OF THE SALARY - RELATED Parental benefit, which aim is to grant the previous income for persons whose income decreases due to the raising of a

CHILD - RAISING BENEFIT child, and to support the reconciliation of work and family life, was introduced in 1, January, 2004. The benefit is granted for

the period of 435 days as of the date on which the right to receive the benefit arises. The amount of the benefit per calendar

month shall be calculated on the basis of the average income of the applicant for the benefit per calendar month. The

average income per calendar month is income which is subject to social tax paid for the person for previous calendar year.

The maximum amount of the benefit per calendar month is three times the average income subject to social tax of the year

before the previous calendar year prior to the date on which the right to receive the parental benefit arises. In year 2015 it is

2548 eur per month. In case a person has not had socially taxable income, then the rate of the parental benefit is

determined by Parliament by state budget. In year 2015 it is 390 eur per month.

One reason Estonian Parliament (Riigikogu) introduced the parental benefit, was the fact that the natural growth of Estonian

population was poor. One of the reasons might have been also the fact that before parental benefit, the state support for

child rising was poor as there was very little support for families after the maternity benefit ended (the child care allowance,

mentioned above, has always been very low; the day care facilities are available for children usually after they are 1,5-2 years old).

The parental benefit has worked out well, although, there are some discussions in society whether it is too generous. At the

same time the economically more strong women have had more children, as the parental benefit together with the maternity

benefit gives them economic security after the child is 1 and half year old, and at this time it is more realistic to leave the

child to kindergarten.

Below I will bring the number of persons who have received the parental benefit (data from Statistics Estonia)

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

22569 23797 27172 24063 29534 33729 35356 34368 32489 31119 30759

Below I will give information how many persons have received the maximum amount of the benefit (data from Statistics

Estonia)

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

913 831 1098 1016 1420 1695 1292 1038 1119 1184 1286

Below I will give information how many persons have received the minimum amount of the benefit (data from Statistics

Estonia)

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

5381 5947 6314 5796 6898 6777 5888 5172 4876 5102 5337

Below I will describe the parental benefit.

Level of the benefit In year 2015 the minimum level of parental benefit is 390 EUR (hereinafter: benefit rate) and the maximum amount is 2548 EUR.

The right to receive the benefit is for permanent residents of Estonia and aliens

residing in Estonia on the basis of a temporary residence permit or temporary right

of residence (hereinafter residents of Estonia). A resident of Estonia who has

D ESCRIPTION OF THE SALARY - residence in several states has the right to receive the benefit if he or she is a

RELATED CHILD - RAISING BENEFIT

Conditions of entitlement resident within the meaning of subsection 6 (1) of the Income Tax Act or if he or she resides permanently in Estonia within the meaning of the Aliens Act or the Citizen of

the European Union Act.

A parent, adoptive parent, step-parent, guardian or caregiver raising a child with

respect to whom a written foster care contract has been entered into has the right to

receive benefit. Before the child attains seventy days of age, the mother of the child

who is raising the child has the right to receive the benefit except if the mother of

the child is dead or fails to perform the obligation to raise and care for the child

arising from the Family Law Act. If one of the parents is on parental leave (child care

leave (see above) after the child attains seventy days of age, that parent has the

right to receive the benefit.

For persons who have had salary from where the social tax has been calculated the

previous year, the benefit is calculated with respect to the salary up to the

maximum amount (t he maximum amount of the benefit per calendar month is three

Exclusively or partially calculated times the average income subject to social tax of the year before the previous

with respect to salary calendar year prior to the date on which the right to receive the parental benefit arises. In year 2015 it is 2548 eur per month).

For persons who have not had income where social tax has been calculated, the

parental benefit is paid in fixed sum (at benefit rate) which is determined every year

by state budget (in 2015 it is 390 EUR).

435 days from the date when the right arises. The right to receive the benefit arises

as of the date following the final date of the certificate for maternity leave or a

Maximum duration of the benefit certificate for adoption leave which grants the right to receive maternity benefit or adoption benefit provided for in the Health Insurance Act. If the mother of a child

does not have the right to receive maternity benefit, the right to receive parental

benefit arises as of the birth of the child.

Who can claim the benefit (one or See conditions of entitlement. After the child is 70 days old, both parents can claim

both parents?) and for how long the benefit. At a time, only one parent can receive the benefit. If one parent is on

in case of split entitlement child care leave, this parent has the right to the benefit.

between the parents?

If a person at a period when he receives parental benefit also receives income from

where social tax is calculated, the benefit is reduced.

Can the benefit be claimed in case

of partial reduction of income More precicly, if the recipient of benefit receives income subject to social tax

pursuant to part-time/flexible (including from another Contracting Party to the EEA Agreement or from the Swiss

working? Confederation), except the income from self-employment, which exceeds the benefit

rate (in 2015 it is 390 EUR), during the calendar month of payment of the benefit,

the amount of income exceeding the rate of the benefit divided by two shall be deducted. The amount of the benefit shall be at least half of the benefit granted to

the person but not smaller than the benefit rate.

Is the benefit intended to I would say yes.

complement the exercise of

parental leave rights (within the

meaning of the Parental Leave

Directive)?

This scheme, that employer continues to offer pay during parental leave, is usually

Are employers who offer pay not in practice in Estonia. If it would be so, the employer is not entitled to off set the

during statutory periods of social tax nor the salary of the worker. If employer offers pay, the social tax is

parental leave entitled to either calculated from that pay, and for this reason the parental benefit is reduced.

"off-set" or claim reimbursement

from the social security

institution for salary paid to the

employee during parental leave?

Is it possible that both parents After the child is 70 days old, both parents can claim the benefit, but it is not claim salary-related child-raising possible to receive the benefit simultaneously. The benefit is available for one parent benefits and if so, how are such at a time. But parents can change their right every month during the period the rights divided between parents; benefit is available.

can these be exercised

simultaneously?

C AN A PARENT RECEIVE A SALARY - No.

RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL

LAW AND IF SO HOW ?

FINLAND

R EPLY

There is no salary-related child-raising benefits in spite of maternal, paternal and parental allowances. After those one can get a flat rate child home care allowance, partial care allowance or flexible care allowance or a private day care allowance to support one´s child-raising and combining work and care, but they are not income related. However, one can get a care supplement to Child home care allowance and private day care allowance, which depends on the family´s total income. Also the fees in municipal day care depend on the family`s income and size. The maximum fee for one child is 283 € per month. (See http://www.okm.fi/OPM/Koulutus/varhaiskasvatus/?lang=en )

The idea behind the CHCA is that all children under school age – which is 7 – have a subjective right to municipal day care. CHCA was created to compensate those parents not able to use municipal day care (for example living in remoted areas) or not willing to do that. Private home care allowance compensates those willing to buy daycare from the market. Subjective right to day care as well as country wide right to CHCA were introduced in 1985 as well as a parents firght to care leave from work. In addition to the national CHCA, many municipalities have encouraged parents to use CHCA instead of municipal day care services by offering an additional Municipal Home Care Allowance. The municipalities are free to decide on the criteria and the amount of this allowance independently. The use and amount of this allowance varies in time, but approximately half of the municipalites have used it (See Miettunen 2008,

H ISTORY OF THE SALARY - https://helda.helsinki.fi/bitstream/handle/10250/7933/Tutkimuksia101.pdf?sequen , of history of parental allowances and

RELATED CHILD - RAISING the encouraging of both parents to a more equal take-up of leaves se f. eg, Varjonen 2011, BENEFIT https://helda.helsinki.fi/bitstream/handle/10138/27824/Tutkimuksia118.pdf?sequence=3 )

The other allowances are planned to help combining work and child raising. Flexible care allowance is for those parents of

children under 3 and Partial care allowance is for parents of a child in the 1 st or 2 nd year of school, who are willing to work

part time and care for part time. Parents have a right to partial leave from work and these allowances compensate the loss of

earnings.

There were 159 244 children in the municipality’s own services in 2014 (See Sotkanet: https://www.sotkanet.fi/sotkanet/en/taulukko/?indicator=sy52ttY1szbVM7Q2TLY2BlKmnta65kAxIGUWb2hibaSnC5RLgsi5AeU A&region=s07MBAA=&year=sy4rtTbR0zUEAA==&gender=t&abs=f&color=f ) while 133 548 children were taken care with the help of the CHCA and the Private day care allowance.

Child care subsidies: Number of recipients and subsidies paid out

 Whole country

Benefit Benefit/ Benefit/ Child care paid out recipient child fee/ Fee/child

Tim Content of Type of subsidy Recipients Children in EUR EUR/mon EUR/mon recipient EUR/month

e subsidy th th EUR/month

201 Subsidies

4 mandated by law Total 147 823 208 769

371 282

535 342,69 251,81 956,31 760,14

Home care 309 349

allowance 113 783 169 558 293 415,25 285,08 0,00 0,00

Private daycare

allowance 19 765 27 649

36 063

384 222,00 170,27 956,31 760,14

Partial care

allowance 14 824 15 261 9 627 243 97,67 99,00 0,00 0,00

Flexible care

allowance 15 766 15 251

16 242

616 182,77 187,47 0,00 0,00

(http://raportit.kela.fi/ibi_apps/WFServlet) There are also other benefit to support families in child caring. Parents with whom the child lives are paid child allowance until the child turns 17. Seriously ill or disabled children may be entitled to disability allowance. Parents or other persons taking care of a seriously ill or disabled child may also get Informal care support from the local municipality. The care support is paid as stepped payments according to the binding natures and level of requirements of the care – not the previous salary of the carer. The minimum amount of care support is €310,44 per month.

Single parent families are often eligible for benefits at an increased rate: eg. single-parent supplement to child benefit. Single-parents may claim child maintenance allowance if one does not receive child support or it is too low or e.g. general

housing allowance.

Multiple-birth families or families adopting two or more children at the same time get some of the benefits at higher rate or for longer period. Eg. parental allowance for additional 60 days and both parents can stay home at the same time.

D The sum of maternal, paternal and parental allowance is calculated according to previously ESCRIPTION OF THE SALARY - taxed earnings. The amount of the parental allowance is usually about 70% of your earnings.

RELATED CHILD - RAISING Level of the benefit The minimum allowance is always €24,02 per working day.

BENEFIT

Child home care allowance is paid separately for every child eligible for the allowance. The amount of care allowance is € 342,53 per month for one child under 3 years of age; € 102,55 per month for each additional child under 3 years of age and € 65,89 per month for a child over 3 years of age but under school age (7 years). Care supplement depends on the size and gross income of the family. The maximum amount of care supplement is € 183,31 per month. It is paid for one child only. For example a family of 4 or more receives no care supplement if the income of the family is € 4020,32 or more. (See more closely www.kela.fi/families )

Flexible care allowance is € 244,18 if the recipient works no more than 22,5 hours per week or no more than 60% of normal full-time hours or € 162,78 per month if the recipient works more than 22,5 hours or more than 60% but no more than 80% of normal full-time hours. It is taxable income.

Partial care allowance is €98,09 per month. It is paid for one child only even if there are more

st

1 and 2 nd graders in the family. It is taxable income.

Maternal allowance is for mothers, Paternal leave for fathers, Parental leave is for mother or father of a new born child. There is also Partial parental leave, which the father and the mother can take at the same time providing they both work part time.

Child home care allowance is eligible to a parent or other legal guardian with a child under 3 years of age who is not in municipal day care. Also a sibling of a child under 3 years of age may be granted CHCA. According to the Employment Contracts Act a parent of a child under 3 years of age is also entitled to a care leave. One must notify one’s employer at least 2 months before one plan to take the leave. One can take one´s care leave in one or two periods – unless one´s employer agrees to several periods. However, parents can also work and receive the allowance at the same time. Crusial is, that the child is not in municipal day care.

Conditions of entitlement Flexible care allowance can be paid to a parent who works no more than 30 hours per week on average or no more than 80% of normal full-time hours. Flexible care allowance is payable for one child at a time only.

Partial care allowance is for employed parents of a child in the 1 st or 2 nd year of school, who

work no more than 30 hours per week. One must have been with the same employer for at least 6 months over the past year. both parents can receive partial care allowance if they are not off work at the same time.

Private day care allowance can be claimed by a family whose under-school-age child is looked after by a nanny hired by the family or by private day care provider – that is, the child do not have a place in municipal day care.

Maternal, paternal and parental allowances are calculated exclusively with one´s salary. But if one doesn´t have any income, there is a universal, flat rate compensation of € 24,02 per working day.

Exclusively or partially Child home care allowance is a flat rate benefit, but one can get a Care supplement on top of calculated with respect it, which depends on the size and gross income of the family. to salary Private day care allowance is also a flat rate benefit but can as well include a care supplement,

which depends on the family’s income. It is paid separately for each child eligible for the benefit.

Flexible care allowance or private day care allowance are flat rate benefits.

Parental allowance is paid for 158 working days (just over 6 months).

Maximum duration of

the benefit One is entitled to CHCA or to the Flexible care allowance until the child turns 3 years of age. Private day care allowance in for children under school age.

Partial care allowance is for parents of a child in the 1 st or 2 nd year of school.

Either of the parent can receive CHCA but not at the same time. The CHCA is paid per child.

Flexible care allowance can be paid to both parents at the same time if they make work arrangements that allow them to look after the child at different times (e.g. one parent on Mondays and the other on Fridays). Also a parent not living in the same household with the child can receive the allowance (f.ex. a divorced mother).

Who can claim the

benefit (one or both Both parents can take partial care leave as long as they share the responsibility for looking parents?) and for how after the child and are not off work at the same time. If both parents take partial care leave,

long in case of split both of them are also eligible for partial care allowance. Partial care allowance is also available entitlement between the to so-called non-resident parent, i.e. a parent who does not live in the same household with

parents? the children

Parental leave can be taken by the mother or the father and the parental allowance is paid accordingly. The parents can also alternate the leave, but not take it at the same time – with execption of multiple birth families. If the parents share the leave they can each take up to 2 periods of leave divided between as they wish. Partial parental leave, which the father and the mother can take at the same time providing they both work part time and receive partial parental allowance.

Can the benefit be Both partial care leave and partial care allowance as well as partial parental leave with partial claimed in case of parental allowance are ment to make part-time/flexible working possible and to compensate

partial reduction of the loss of earnings.

income pursuant to part-time/flexible working?

After parental leave the child is about 9 months old. After the leave • father can take paternity leave and get allowance

Is the benefit intended • mother, father or another carer may stay at home to look after the child or the family to complement the may hire a carer alone or together with other families until she/he turns three and

exercise of parental receive child home care allowance (CHCA) leave rights (within the • the child may be cared for by a a private child care provider, in which case the family meaning of the Parental may claim private day care allowance

Leave Directive)? • a family with under three years old child may work part time (no more than 30 hours per week) and receive flexible care allowance

• the child may attend municipal day care.

Are employers who have According to the Empolyment Act an employer need not to pay salary during neither the to pay the salary during maternal leave nor parental leave. However, many collective agreements provide for full salary statutory periods of during the maternity leave. Usually parents on paternal leave do not get paid but receive the

parental leave entitled paternal allowance only.

to either “off-set” or

claim reimbursement The benefits can be paid directly to the employer in case it has paid salary during the from the social security employee´s leave.

institution for salary paid to the employee

during parental leave?

As mentinoned above:

Either of the parent can receive CHCA but not at the same time. The CHCA is paid per child.

Is it possible that both

parents claim salary Flexible care allowance can be paid to both parents at the same time if they make work related child-raising arrangements that allow them to look after the child at different times (e.g. one parent on

benefits and if so, how Mondays and the other on Fridays). Also a parent not living in the same household with the are such rights divided child can receive the allowance (f.ex. a divorced mother).

between parents; can

these be exercised Both parents can take partial care leave as long as they share the responsibility for looking

simultaneously? after the child and are not off work at the same time. If both parents take partial care leave, both of them are also eligible for partial care allowance. Partial care allowance is also available

to so-called non-resident parent, i.e. a parent who does not live in the same household with the children Parental leave can be taken by the mother or the father and the parental allowance is paid accordingly. The parents can also alternate the leave, but not take it at the same time – with execption of multiple birth families. If the parents share the leave they can each take up to 2 periods of leave divided between as they wish. Partial parental leave, which the father and the mother can take at the same time providing they both work part time and receive partial parental allowance.

Maternal or parental allowances are individual and the amount of them is considered according to the receivers income. The

receiver must be insured her/himself.

C AN A PARENT RECEIVE A However, following an amendment to the law which became effective Janury 1 st 2015, fathers and mothers can work during SALARY - RELATED CHILD - the parental leave. In practice this might enable a parent not insured in Finland to take care of a child. The allowance paid in

RAISING BENEFIT REGARDLESS these circumstance is, however, rather small: If a father or mother work during the parental leave, he or she will be paid OF WHICH PARENT FACTUALLY parental allowance at the minimum rate.

FULFILS THE CONDITIONS OF

ENTITLEMENT UNDER NATIONAL

LAW AND IF SO HOW ? Child home care allowance is paid if the child is not in municipal day care to the eligible parent. It is not controlled who in practice takes care of the child. If Finland is the country responsible for the family benefits of the family, CHCA is paid for a

child living in another EU-country.

FRANCE

R EPLY

History

France has a long history of child-raising benefits granted to parents who choose to interrupt their professional activity The purpose of the last 30 years reforms has been to simplify the rules, make it financially sustainable and encourage a better splitting between parents: - In 1985, the “allocation parentale d’éducation” is created - In 2004, the “allocation parentale d’éducation” is replaced by the “Complément de libre choix d’activité”. - In 2015, the the “Complément de libre choix d’activité” (CLCA) is replaced by the ”prestation partagée

d’éducation de l’enfant (PreParE)”. The PreParE applies to children born after 1 st January 2015. One of the

H ISTORY OF THE SALARY - RELATED objectives of this new benefit is to encourage the splitting between both parents. CHILD - RAISING BENEFIT

Statistical elements

• - 

  In 2012, CLCA was granted to roughly 530 000 parents for an overall cost of 2.1 Billion € - 96% of claimers were women. 45% of them claimed a reduced rate benefit corresponding to a part-time activity; 1/3 were exercising an activity between 50 and 80% of full-time; 10% an activity of less than 50%. - Most CLCA (92%) are claimed for the 1 st , 2 nd or 3 rd st child. For thr 1 child the average length is 5 months (compared to a max. of 6 months). Only 56% of the parents use up the maximum length

Level of the benefit See figures below

To interrupt wholly or partially professional activity

D ESCRIPTION OF THE SALARY - RELATED To have a record of at least 8 trimesters of social security contribution at the

CHILD - RAISING BENEFIT Conditions of moment of the claim

entitlement To be in charge of a child under 3 years old (or under 20 years old if the child has been adopted) No means-test

Benefit amount not related to the salary.

The benefit amount depends on whether the activity is wholly or partly interrupted: Exclusively or partially 390 €/month (full interruption), 252 € / month (half-time interruption), 145 € / calculated with respect month (interruption less than half time)

to salary A supplement “PreParE majorée” is granted if: at least 3 dependent children + full interruption of professional activity. If both conditions are met, the benefit amounts to 638 € / month

Duration depends on two criteria: number of dependent children; family structure.

Example 1: for 1 dependent child raised by a single parent, duration is limited to one year (until 1 st birthday of child).

Maximum duration of

the benefit Example 2: for any additional dependent child raised by a couple, each parent is entitled to two years of benefit (until the youngest child reaches the age of 3).

Example 3: for 3 children and more, each parent can claim the “PreParE majorée” for

8 months max. (until 1 st birthday of youngest child)

Compared to the previous benefit (CLCA), the “PreParE” creates incentives for a better splitting of the benefit between parents (rules not applicable in case of lonely parents).

Who can claim the

benefit (one or both Example 1: For the 1

st child, each parent is entitled to the benefit for 6 months (until

parents?) and for how 1

st birthday of child). The law does not allow to divide the 12 months differently (e.g.

long in case of split 4 months by one parent and 8 months by the other parent is not allowed). In the entitlement between former system applicable to children born until 31

st Dec.2014, the benefit was

the parents? granted for 6 months max. and for only one parent.

Example 2: if the couple has another child, each parent is entitled to the benefit for

max. 24 months (until 3 rd birthday of child). In the former system applicable to children born until 31 st Dec.2014, one parent could be granted 36 months max.

Can the benefit be Yes (see above) claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended Yes (see above system of splitting) to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who The “PreParE” cannot be cumulated with work income. Even if a collective agreement have to pay the salary provides for maintain of salary during the parental leave (to my knowledge, this during statutory periods situation does not exist), the employer would not be entitled to claim any

of parental leave reimbursement from social security. entitled to either “offset”

or claim The “PreParE” cannot be cumulated with social security cash benefits. For example, reimbursement from unemployment benefits cannot be cumulated with the “PreParE”, but it is possible to

the social security delay the granting of the unemployment benefits for the period of the “PreParE”. By institution for salary deorgation, a female civil servant is entitled to cumulate his/her full time salary paid to the employee during maternity leave and the “PreparE” at part-time rate during parental leave?

The benefit can be claimed simultaneously or alternately by the parents. If the

Is it possible that both benefit is claimed simultaneously, the overall amount granted to both members of parents claim salarythe couple is however limited to the “full interruption” rate (390 € / month)

related child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - I don’t think so. The benefit is an individual right: according to Art. L531-4 of the social security code, the “PreParE RELATED CHILD - RAISING BENEFIT “ is granted “to the person who chooses not to exercise a professional activity in order to take care of a child…”.

REGARDLESS OF WHICH PARENT Further on, the same law stipulates that “When both members of a couple are each entitled to the PreParE…and FACTUALLY FULFILS THE CONDITIONS that each one claims the benefit…”.

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

GERMANY

R EPLY

In Germany, there is only one benefit, which seeks to replace income during child-raising periods and that is calculated wholly or partially with reference to a salary or professional income. It is the “Elterngeld” (literally: “parents´ money”), paid according to § 1 Federal Child-Raising Allowance and Parental Leave Act (Bundeselterngeld- und Elternzeitgesetz, BEEG, from 5.12.2006, BGBl. I 2006, p. 2748). An English description of the complicated rules is given by the German ministry under http://www.bmfsfj.de/RedaktionBMFSFJ/Broschuerenstelle/Pdf-Anlagen/ElterngeldPlus-mit-Partnerschaftsbonus

H englisch,property=pdf,bereich=bmfsfj,sprache=de,rwb=true.pdf. ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT The BEEG entered into force on 1. January 2007. The “Elterngeld” is the successor of the child raising allowance

“Erziehungsgeld”, which was paid according to the Child-Raising Allowance Act (Bundeserziehungsgeldgesetz, BErzGG, from 6.12.1985, BGBl. I 1985, p. 2154, entered into force on 1. January 1986. During the first three months of 2015, 835 000 persons received „Elterngeld“. 88 % (733 000) of them were mothers, and 12 % of them (102 000) were fathers (https://www.destatis.de/DE/PresseService/Presse/Pressemitteilungen/2015/06/PD15_223_22922.html;jsessionid=B41947 091A215C1737A96857EF26F923.cae4).

The minimum amount of parental benefits is 300 €, the maximum amount of parental benefits Level of the benefit is 1.800 €, § 2 para. 1 s. 2, para. 4 s. 1 BEEG (details below, under ‘Exclusively or partially

calculated with respect to salary’).

Conditions of The BEEG requires the person entitled to live in one household with the child, to care for and

entitlement raise the child and furthermore not to exercise any or no full rate employment (see § 1 para. 1 - 3 BEEG).

D ESCRIPTION OF THE SALARY - According to § 2 para. 1 BEEG the parental benefit is 67 % of the average monthly net wages the year before the childbirth. For the calculation of the monthly wages the income tax act,

RELATED CHILD - RAISING BENEFIT Einkommensteuergesetz (EStG) is partially referred to (§ 2 BEEG). The crucial element is the Exclusively or partially income of the entitled person, i.e. the parent responsible for raising the child.

calculated with respect

to salary This 67 %-rule does only apply, if the average monthly net wages the year before the childbirth was between 1,000 € and 1,200 €.

Regarding wages under 1,000 € there is an increase arranged, § 2 para. 2 s. 1 BEEG. The lower the income, the bigger the increase. It is 0.1% for every 2 €, with which the income differs from 1,000 €, up to 100%. That means e.g., that a person, who had a monthly net

income of 700 €, receives 82% (67% plus 15%) of this sum, i.e. 574 €. A person, who had a monthly net income of 340 €, receives 100% (67% plus 33%) of this sum, i.e. 340 €.

The minimum amount of parental benefits is 300 €, § 2 para. 4 s. 1 BEEG.

Regarding wages of 1,200 € and more there is a decrease arranged, § 2 para. 2 s. 2 BBEG. The higher the income, the bigger the decrease. It is 0.1% for every 2 €, with which the income differs from 1,200 €, down to 65%. That means e.g., that a person, who had a

monthly net income of 1.220 €, receives 66% (67% minus 1%) of this sum, i.e. 805.20 €. A person, who had a monthly net income of 1,240 €, receives 65% of this sum, i.e. 806 €. A person, who had a monthly net income of 1,500 €, receives 65% of this sum, i.e. 975 €.

The maximum amount of parental benefits is 1.800 €, § 2 para. 1 s. 2 BEEG.

There are no payments, if, according to income tax law, the income of the person was higher than 250,000 € in the last calendar year (couples: 500,000 €), § 1 para. 8 BEEG.

Additional rules apply with multiples and other children, which were born in a short period of time,§ 2a BEEG.

The benefits are paid up to twelve months and altogether no longer than 14 months. In the case of single-parent families and other instances it is possible for the single parent to get

parental benefits for 14 months (§ 4 para 6 BEEG).

For parents of children who are born after 30 th June 2015, there exists the possibility to have “ElterngeldPlus”. The entitlement may exist even if the person has only reduced his or her

work time. In this case, according to § 4 para 3 BEEG, the entitlement period is extended by factor two, but the maximum of the Elterngeld is half of the “normal” Elterngeld for parents

Maximum duration of who do not work at all. Here, one Elterngeld month becomes two ElterngeldPlus months, and the benefit the ElterngeldPlus, like the Elterngeld, replaces the loss or the reduction in income by 65 to 100 percent in the described way (§ 4 para 3 s. 1 BEEG). But the sum of the ElterngeldPlus may not be more than the half of the Elterngeld, which would be paid, if the person had no income (§ 4 para 3 s. 2 BEEG).

Example: If a person, in the year before birth, had a netto income of 1,400 € and reduces it after the birth to 400 €, he or she has a right to receive ElterngeldPlus. According to the general rule (§ 4 para 3 s. 1, § 2 para 2 BEEG), it´s amount is 65% of the reduction sum

(1,000 €), i.e. 650 €. But according to§ 4 para 3 s. 2 BEEG, the sum may not be more than the half of the Elterngeld, which would be paid, if the person had no income. This sum would be 910 € (65% of 1,400 €). So, the ElterngeldPlus will sum to the half of 910 €, i.e. 455 € (example according to von Koppenfels-Spieß in Knickrehm e.a., Sozialversicherungsrecht, 4th

edition, Munich 2015, § 4 BEEG, No. 13).

Additionally, the time of 14 months can be exceeded for another two months according to § 4 para 4 s. 2 BEEG. This rule requires, that both parents care for the child and that (only) one parent has a reduction or a loss of income (“Partnermonate” partnership months). This time of two months gets exceeded to four months, if both parents do not work less than 25 and not more than 30 hours a week, § 4 para 4 s. 3 BEEG (“Partnerschaftsbonus” partnership

bonus).

For parents of children who are born before 1 st July 2015, old law applies, which made a factor-two-extension possible, but - in a lot of cases - led to lower payments.

According to the BEEG, both parents have a right to Elterngeld, and both have the right to

Who can claim the exercise it even simultaneously. The maximum duration for one person is 12 months. That benefit (one or both means, that, e.g., the mother may take an off time period of four moths with an Elterngeldparents?) and for how payment, and the father may take an off time of ten moths with an Elterngeld-payment,

long in case of split simultaneously or later, but all within a period of 14 months after birth. Extensions with a entitlement between factor two are possible under the half-payment-rule of “ElterngeldPlus”, § 4 para 3 BEEG, and

the parents? extensions for up to four months are possible, if both parents care for the child together, under the “Partnermonate”- and “Partnerschaftsbonus”-rule, § 4 para 4 BEEG (see above,

under ‘Maximum duration of the benefit’).

Can the benefit be Yes; see above, under ‘Maximum duration of the benefit’. claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Parents are entitled by § 15 BEEG to an unpaid parental leave from work. According to § 15 Is the benefit intended para. 5 - 7 BEEG, they are entitled to a reduction of working hours in companies with more

to complement the than 15 employees if there are no objections in the form of urgent operational reasons. That exercise of parental means, that parental leave rights within the meaning of the Parental Leave Directive are leave rights (within the regulated in § 15 BEEG, and not in the above quoted §§ 1 – 4 BEEG. Nonetheless, the meaning of the Parental function of the parental leave benefit “Elterngeld” (§§ 1 – 4 BEEG) is, of course, to

Leave Directive)? complement the exercise of parental leave rights within the meaning of the Parental Leave Directive.

According to the BEEG, employers are not obliged to continue payments during statutory periods of parental leave. Thus, there is no need to entitle them to reimbursement.

Are employers who Such a reimbursement system exists only for employer´s payments according to the have to pay the salary Mutterschutzgesetz (MuSchG, Maternity Protection Act). In Germany during the period of not during statutory periods being employed due to MuSchG (normally six weeks before the birth of the child and eight

of parental leave weeks after childbirth), the woman continues to receive her former average wages. These entitled to either “offmaternity benefits are paid to a certain extent by health insurance (§§ 11, 13 MuSchG). The

set” or claim remaining amount is paid by the employer. In earlier days these maternity benefits resulted reimbursement from in the fact that employers were not willing to employ women presumed to be giving birth in

the social security the future. This situation was corrected in the beginning of 2006 by the Act on the institution for salary Compensation of Employer Expenditures and to Amend Further Laws paid to the employee (Aufwendungsausgleichsgesetz, AAG from 22.12.2005, BGBl. I 2005, p. 3686). According to during parental leave? this law, every employer has to contribute with a certain percentage of the wages he or she

pays. In the event of employing a pregnant employee or mother, the employer is then entitled to a compensation of these payments, as per § 1 Para. 2 AAG.

Yes; see above, under ‘Maximum duration of the benefit’.

Is it possible that both parents claim salaryrelated

child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

Yes. The BEEG entered into force on 1. January 2007. The “Elterngeld”, which is paid according to §§ 1 ff. BEEG, is the successor of the child raising allowance “Erziehungsgeld”, which was paid according to the Child-Raising Allowance Act

C AN A PARENT RECEIVE A SALARY - (Bundeserziehungsgeldgesetz, BErzGG, see above). In its Hoever Zachow judgment (C-245/94 and C-312/94), the ECJ RELATED CHILD - RAISING BENEFIT decided, that the German “Erziehungsgeld” is a benefit, to which a family is entitled such as a child-raising allowance REGARDLESS OF WHICH PARENT (parental allowance) from the State of employment, regardless of which parent factually fulfils the conditions of entitlement FACTUALLY FULFILS THE under national law in relation to the salary-related child-raising benefits. Under the new law (BEEG), this situation has not

CONDITIONS OF ENTITLEMENT changed. There is a broad consensus in literature, that this is so (Otting in Hauck/Noftz, EU-Sozialrecht, 2015, VO 883/04, UNDER NATIONAL LAW AND IF SO K Art. 1, Note 68, K Art. 3, Note 42; Spiegel in Fuchs, Europäisches Sozialrecht, 6 th edition 2012, Art. 1 VO 883/04, Notes

HOW ? 16, 41; even authors, who do not agree with the Hoever Zachow judgment in general, agree to this, see e.g. Eichenhofer in Hauck/Noftz, EU-Sozialrecht, 2015, E 010, Note 157).

GREECE

R EPLY

• 1. 

  According to the National General Collective Labour Agreement of 2000/2001, insurance cover for childraising is provided by IKA both for women who are insured directly with IKA and for indirectly insured women (non-working spouses of employed men). Directly insured women are protected both during the pregnancy and for the birth and a post-natal period. Indirectly insured women are protected only for the birth. The assistance is in the form of a maternity benefit. There are no available official statistics about the total number of the beneficiaries per year, but it is estimated that a big majority of insured women exercise this specific right.

H ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT 2. Moreover, May 2008 saw the publication of new legislation in Greece introducing six months of special

maternity protection leave, in addition to normal maternity leave and the existing entitlement of working mothers to reduce their working hours. This initiative was seeking to promote the reconciliation of work and family life. More specifically, on 9 May 2008, a Ministerial Decision (No. 33891/606/2008) implementing and establishing the terms and conditions for the granting of the special maternity leave, introduced by Law 3655/2008 (article 142, as amended afterwards by article 36 Law No. 3996/2011), was published in the Greek Official Gazette (FEK). There are no available official statistics, but it is estimated that a minority of insured women exercises this specific right, as not adequate information or enough guidelines are given by the competent institutions about the time and the conditions of entitlement.

• 1. 

  The amount of the maternity benefit is 50% of the estimated daily wage of the insurance class she belongs to, based on the average wage of the last 30 days of the previous year, plus a child benefit of 10% of the above amount, for each child with a maximum of 40%. The minimum amount she can obtain

D ESCRIPTION OF THE SALARY - RELATED Level of the benefit is 2/3 of her wage.

CHILD - RAISING BENEFIT 2. OAED has to pay to the working mother a monthly amount equal to the minimum wage, as determined each time in the National General Collective Labour Agreement (EGSEE), as well as the equivalent percentages of Christmas, Easter, and vacation bonuses, as these are determined on the basis of the aforementioned amount. In case the beneficiary works for up to 4 hours per day or up to 13 days per month on average during the six months before her pregnancy leave, the amount paid equals half the aforementioned amount.

• 1. 

  The maternity benefit is paid to insured women who have worked at least 200 days in the two years prior to the expected delivery date.

• 2. 

  Under the rules, governing OAED benefit, the following conditions must be met:

             Α) The insured woman must be in active employment at the time her maternity leave commences. Β) She must also have received maternity allowances from ΙΚΑ-ΕΤΑΜ or from the Special Hotel Employees Fund.

The beneficiary, either in person or by representative, submits her application to the relevant OAED service, within a period of 60 days after the end of the maternity leave (labour and confinement), or the leave equivalent to part-time work or, finally, her annual leave.

SUPPORTING DOCUMENTS

Conditions of I) An employer’s certificate clearly indicating the active employment relationship entitlement existing at the commencement of the maternity leave, the type, form and duration of the beneficiary’s employment relationship, her monthly salary, the average number of her part-time work hours, hiring date and, for fixed-term employment contracts, the expiry date, the number of annual leave days that may have been granted after the confinement leave or the leave equivalent to part-time work, as well as the beneficiary’s supplementary insurance body, and the amounts of employer’s and employee’s social security contributions.

II) A copy of the maternity allowance (pregnancy – confinement) certificate issued by ΙΚΑ-ΕΤΑΜ or the Special Hotel Workers’ Fund.

III) Solemn declaration in which the beneficiary commits herself to notify the relevant OAED service within 8 days about any change in her employment relationship, and she also states her IKA registration number and her VAT number.

IV) National Bank of Greece account number (ΙΒΑΝ), in which she must appear as the first beneficiary. Finally, this leave is not available to working mothers who are employed under private-law employment contracts in the public sector, in legal entities governed by public law or local administrative units. Women who already receive additional leave of equal duration under the terms of their employer’s internal company regulations or a sectoral collective agreement are also excluded from the new entitlement.

• 1. 

  As described above, the maternity benefit is 50% of the estimated daily wage of the insurance class the insured woman belongs to, based on the average wage of the last 30 days of the previous year, so it can be noted that it is partially calculated with respect to salary (there are flat-rate elements).

Exclusively or partially calculated with respect 2. It can be said that OAED benefit is partially calculated with respect to salary,

to salary as the existence of a part-time/flexible working (e.g 4 hours per day/13 days per month), which is accompanied, of course, by a reduced salary, activates the relevant half reduction of the benefit to an amount of 295,00 Euros approximately, as a minimum level (from a maximum level of 586,00 Euros approximately).

• 1. 

  The maternity benefit applies to directly insured women for 56 days before the birth and for 63 days after the birth. Women who do not take the entire

Maximum duration of 56 days prior to the birth may take it after the birth. the benefit

• 2. 

  The OAED benefit is granted till six months after the expiry of the maternity leave.

Who can claim the 1. Only women can claim the maternity benefit from IKA. benefit (one or both parents?) and for how

long in case of split entitlement between 2. Only women can claim the OAED benefit.

the parents?

• 1. 

  Yes, even in partial reduction, IKA maternity benefit must, at least, equal the

  earnings a directly insured woman would have received if she had worked Can the benefit be

claimed in case of during that period.

partial reduction of income pursuant to part-time/flexible

working? 2. Yes, in case of part-time/flexible working, OAED special benefit can be also

claimed.

Is the benefit intended The maternity benefit is indeed regarded to complement the exercise of parental to complement the leave rights (within the meaning of the Parental Leave Directive), as employed

exercise of parental mothers are also entitled to an additional six months of maternity protection leave leave rights (within the and reduced working hours leave at the end of their maternity leave. In other words, meaning of the Parental the receipt of the maternity benefit constitutes an obligatory, direct and unavoidable

Leave Directive)? link to the receipt of a parental leave.

Are employers who According to IKA’s Regulation, during the first year of work, the employer continues have to pay the salary to pay the woman’s wage for 15 days during her maternity leave, provided the during statutory periods woman has completed at least ten days of work.

of parental leave entitled to either “off If the woman has completed the first year of work, the employer may continue to

set” or claim pay her wage for one month, during her maternity leave. reimbursement from

the social security The employer can deduct any amounts that the woman receives from her insurance institution for salary fund for the same period. paid to the employee during parental leave?

According to the current legislative framework, it is not possible for both parents to

Is it possible that both claim the above mentioned salary-related child-raising benefits.

parents claim salaryrelated child-raising

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - According to the current legislative framework, due to the fact that the beneficiaries of the already mentioned RELATED CHILD - RAISING BENEFIT child-raising benefits are only women, it is not yet provided that a salary-related child-raising benefit can be

REGARDLESS OF WHICH PARENT granted in favour of the other parent, who is responsible for taking care of the child despite being subject to the FACTUALLY FULFILS THE CONDITIONS legislation of another Member State.

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

HUNGARY

R EPLY

H ISTORY OF THE SALARY - RELATED CHILD - RAISING BENEFIT

In general, there are two types of financial subsidies for parents with children: the subsidies that are only eligible for parents being employed (insurance-based benefits), and those allowances (generally with smaller amounts) that are eligible for all parents irrespective of their employment status (universal-type, tax-financed benefits).

More precisely, there are two forms of insurance-based family benefits and four universal-type family benefits.

• I. 

  Social insurance type benefits: (legal source: Act LXXXIII of 1997 on the Benefits Level of the benefit of Compulsory Health Insurance)

D ESCRIPTION OF THE SALARY - RELATED 1. infant care allowance (in Hungarian: csecsemőgondozási díj) and

CHILD - RAISING BENEFIT 2. child-care fee (in Hungarian: gyermekgondozási díj)

II. Universal-type benefits [These are not the topic for this survey. Just in case, to show the whole picture I inserted here.] 1. family allowance (including the parental leave benefit, and education allowance for school aged children), 2. child home-care allowance (GYES), 3. child raising support (GYET) and 4. birth grant.

Conditions of 1. Infant care allowance is due to anyone who was insured for 365 days within two

entitlement years prior to giving birth, and who gives birth during the insurance term or within 42 days after the termination of insurance. Infant care allowance is provided for 168

days (24 weeks). Infant care allowance equals 70 percent of the daily average gross salary; there is no upper limit to the allowance, tax and pension insurance contributions are deducted, and the disbursement term is deemed to be a period of service with pension entitlement.

• 2. 

  Child-care fee (insurance-based)

Following expiry of the infant care allowance, the insured parent is entitled to a childcare fee. The child-care fee is provided for the period of insurance in the two years preceding birth, but no longer than until the child reaches the age of two.

The amount of the child care fee (gyermekgondozási díj): 70% of the daily average gross earnings. The amount depends on the average gross earnings in the previous 180-day period. Maximum 70% of the double of the minimum wage, i.e. 70% of HUF 210,000 (€666).

For higher education students (including MA students), 70% of the amount of the minimum wage, i.e. 70% of HUF 105,000 (€333) (in case of BA or PhD students,

70% of the amount of the guaranteed wage minimum, i.e. 70% of HUF 122,000

(€387)).

Child care fee (gyermekgondozási díj) is subject to pension insurance contribution as well as taxation.

Child-care fee extra (GYED Extra)

Another important provision of the government in the field of the reconciliation of work and family life was the package of measures called “GYED Extra” which had been introduced since the 1st of January, 2014. This package contained a bunch of complex measures intended to foster livebirths, including that since that date, parents are no longer prohibited to work while receiving family allowances like the child-care allowance (called “GYES” in Hungarian) and the child care fee (called

“GYED” in Hungarian, hence the name of the whole package) after the first birthday of their child. (Before that, employment was completely forbidden while receiving

GYED, and only part-time work was possible during GYES.) This measure was a very important step forward in stimulating parents with young children to return to their workplaces in an earlier period; statistics show that in the second quarter of 2014 the number of women working while receiving child-care benefits increased by about

12,500, which means a growth of no less than 37 percent compared to the same period of 2013. It is also important to note that these women are working mostly in full-time employment.

Special rule for multiple benefits: Since 1 January 2014, multiple child care benefits (infant care allowance, child care fee, child home care allowance) can be claimed in case of having more than one child within the eligibility period, provided that the youngest child in the family was born after 31 December 2013.

Infant care allowance (csecsemőgondozási díj): 70% of the daily gross earnings, paid during 24 weeks. The amount depends on the gross earnings in the previous 180-day

Exclusively or partially period. No ceiling. Subject to taxation. No contribution paid from this allowance. calculated with respect

to salary Child-care fee is equal to 70 percent of the average salary per calendar day, but not more than 70 percent of double the prevailing monthly minimum wage (currently

HUF 130,200). It is exclusively calculated with respect of salary.

Infant care allowance is provided for 168 days (24 weeks).

The child-care fee is provided for the period of insurance in the two years preceding Maximum duration of birth, but no longer than until the child reaches the age of two.

the benefit The benefit is paid after the expiry of infant care allowance (csecsemőgondozási díj) until the child reaches 2 years of age, but not longer than the insurance period of the claimant. In case of twins the eligibility period is extended by one year.

• 1. 

  Infant care allowance (csecsemőgondozási díj): Employees and self-employed and assimilated groups.

Basically, the insured woman (pregnant and after giving birth) are entitled to claim the infant care allowance.

Who can claim the There are some exceptional cases: benefit (one or both a) father also can apply for it if the mother dies or (because of health reasons) parents?) and for how cannot take care of the child

long in case of split b) woman or man who adopted the child entitlement between c) guardian who is taking care of the child

the parents? If the insured person receives his/her full salary, he/she is not entitled to the allowance. If he/she receives partial salary, the allowance will be reduced accordingly (proportionally).

• 2. 

  Child care fee (gyermekgondozási díj): Gainfully employed persons (employees and self-employed) and assimilated groups.

Basically both parents can claim the child care fee. At the same time only one parent can apply for the benefit. They cannot split the benefit.

Students fulfilling certain conditions: Mothers who would not be entitled to child care fee under the general rules, but who have completed at least two active semesters in higher education, and whose child is born after 31 December 2013 while the mother is studying or during the year after graduation are entitled to child care fee until the child reaches 1 year of age. The amount of the child care fee is equal to the yearly set guaranteed wage minimum.

Fathers are entitled to this form of child care fee if the mother dies or is not entitled to the benefit.

Can the benefit be Yes. claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Yes In case of maternity leave the complementing social security benefit is the infant

Is the benefit intended care allowance. to complement the

exercise of parental In case of unpaid leave at the times requested by the worker for the purpose of leave rights (within the taking care of his/her child, until the child reaches the age of three the meaning of the Parental complementing social security benefit is the child care fee. [NB.: there are more

Leave Directive)? universal family benefits which can be claimed during the period, but they are not in the focus of this questionnaire.]

Are employers who In brief: employers do not pay any salary/wage during maternity leave. have to pay the salary Maternity leave is provided by the Hungarian Labour Code: 24 weeks for the mother during statutory periods (4 weeks before and 20 weeks after planned date of birth, or 24 weeks after the date

of parental leave of birth, depending on the mothers' choice). The employer is obliged to provide this entitled to either "offmaternity leave, but he/she does not pay any salary/compensation, etc. during this

set" or claim period. Instead, the period of maternity leave (first 24 weeks by infant care reimbursement from allowance, after this child-care fee benefit) is covered by the social (health)

the social security insurance system. institution for salary paid to the employee The full range of the relevant provisions of the Labour Code is under Sections 127- during parental leave? 130 of the Labour Code (hereinafter: LC).

Section 127 says: mothers shall be entitled to twenty-four weeks of maternity leave. Maternity leave shall also be provided to a woman who has been given custody of a child for the purpose of adoption.

In the absence of an agreement to the contrary, maternity leave shall be allocated so as to commence four weeks prior to the expected time of birth. If the child receives treatment in an institute for premature infants, the unused portion of the maternity leave may be used after the child has been released from the institute up to the end of the first year following birth. The duration of maternity leave, except where entitlement is specifically connected to work, shall be recognized as time spent at work.

Complementing social security benefit is the infant care allowance.

Section 128 of LC: employees shall be entitled to unpaid leave at the times requested by the worker for the purpose of taking care of his/her child, until the child reaches the age of three.

Complementing social security benefit is the child care fee. [NB.: there are more universal family benefits which can be claimed during the period, but they are not in the focus of this questionnaire.]

Section 129 of LC: The periods of leave referred to in Sections 127-128 shall end: a) if the child is stillborn; b) if the child dies, on the fifteenth day following death; c) on the day following placement of the child - according to the provisions set out in specific other legislation - into temporary custody, temporary or permanent foster care, or in a social institution with room and board for over thirty days.

In the cases described above the period of leave shall be no less than six weeks from the date of birth.

Section 130 of LC: In addition to what is contained in Section 128, employees shall be entitled to unpaid leave for providing care for a child in person until the child reaches the age of ten, during the period of receiving child-care allowance (tax financed, universal type benefit).

Furthermore, according to the Labour Code, fathers are entitled to paternity leave: 5 working days and 7 working days in case of twins. This period is paid by the employer. He/she does not receive any compensation from the Health Insurance Fund. This is fully covered by the employer.

Adoptive parents are entitled to the same paid maternity/paternity leave.

If both parents fulfil the preconditions of the child care fee, theoretically both of them Is it possible that both can claim the benefit. However, in practice only one parent can receive the benefit at parents claim salarythe same time. They cannot split the benefit. If both parents are eligible (both have related child-raising the required previous insurance period) they can claim from the relevant authority to benefits and if so, how terminate for the mother and start to pay to the father. They can replace each other. are such rights divided For example, the mother stays at home for a certain period and then the father will between parents; can apply and stay with the child.

these be exercised simultaneously?

Basically, only that parent can apply for child care fee who fulfils the required preconditions. For example, if the

C father is insured and fulfils the required eligibility conditions (insured at least for 365 days within the previous 2 AN A PARENT RECEIVE A SALARY - years), he can claim the benefit. If the mother is not insured, she cannot claim the benefit. (This is an insurance

RELATED CHILD - RAISING BENEFIT based benefit.) Therefore, only the father will be entitled. In addition, the Hungarian legislation requires that the

REGARDLESS OF WHICH PARENT child must be raised in the household of the parents.

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW However, in fact, Hungarian child care fee is falling under the scope of Article 1 (z) of the 883/2004/EC Regulation

AND IF SO HOW ? which says "family benefit means all benefits in kind or in cash intended to meet family expenses” therefore the

social security coordination rules and EUCJ (ECJ) decisions are applicable for such benefit as well.

ICELAND

R EPLY

The history of salary related child raising benefits goes back to the year 1975. In 1984 benefits were calculated

H both by income and assets. In 1996 child benefits were calculated to income-related and the amount granted ISTORY OF THE SALARY - RELATED calculated to income of both parents or for single parent only the income of that parent. In 1998 an additional

CHILD - RAISING BENEFIT payment was authorized to parents with young children, under 7 years old. The situation today is that all child

raising benefits are now only calculated by income but not to assets.

Level of the benefit The benefits are paid by the Directorate of Internal Revenue (Ríkisskattsjóri in Iceland)

Conditions of Individual who has a) residence in Iceland a least 183 days per calendar year b )

entitlement income in Iceland c) and has a child to support, (child registered with same residence as the applicant)

Exclusively or partially All child benefits (100%) are exclusively calculated with respect to salary today. calculated with respect to salary

Maximum duration of Child benefits are paid to parents of children 18 years of age. Full benefits are paid

the benefit for the year of birth of the child, but none is paid for the year which the child reaches 18 years of age.

Who can claim the Parents can claim for benefits together but if the parents doesn´t live together the benefit (one or both child benefits goes to the parent were the child lives and where the domicile of the parents?) and for how child is registered.

long in case of split entitlement between

the parents?

Can the benefit be Benefit can be claimed in case of partial reduction of income. claimed in case of

partial reduction of income pursuant to part-time/flexible working?

D ESCRIPTION OF THE SALARY - RELATED Is the benefit intended This is a special category of benefits.

CHILD - RAISING BENEFIT to complement the exercise of parental

leave rights (within the meaning of the Parental Leave Directive)?

Are employers who Vinnumálastofnun (VMST) in Iceland is responsible for parental leave payments in have to pay the salary Iceland. The parent apply directly to the VMST and in most cases the employer can during statutory periods claim reimbursement from VMST for salary paid during parental leave.

of parental leave entitled to either "offset"

or claim reimbursement from

the social security

IRELAND

R EPLY

There is no provision made currently for a salary- related child – raising benefit under Irish legislation. There is provision for a range of cash benefits for parents unrelated to parental leave. These include Maternity and Adoptive benefit, which are salary related to an extent, universal child benefit, payable monthly, weekly means tested payments mainly for lone parents and those with children with disabilities or long term illnesses and supplements for families on low incomes. I can provide details on these if required.

There is provision for statutory parental leave. I provide details of these provisions below, in case they may be of assistance. Should salary – related child-raising benefit be introduced it is likely it would complement these provisions. However, the provision of such benefit does not appear to be in prospect at present. The main focus in this regard is on the possibility of extending State financed child care and after school care.

Parental Leave The Parental Leave Act 1998, as amended by the Parental Leave (Amendment) Act 2006, allows parents to take

H ISTORY OF THE SALARY - RELATED parental leave from employment in respect of certain children. A person acting in loco parentis with respect to an CHILD - RAISING BENEFIT eligible child is also eligible.

On 8 March 2013 the European Union (Parental Leave) Regulations 2013 increased the amount of leave to each parent per child from 14 to 18 working weeks per child. Where an employee has more than one child, parental leave is limited to 18 weeks in a 12 months period, but can be longer if the employer agrees. Parents of twins and triplets can take more than 18 weeks of parental leave in a year. Leave can be taken in respect of children up to 8 Years, which can be extended up to 16 years in the case of a child with a disability or long term illness.

The 18 weeks per child can be taken in one continuous period or in 2 separate blocks of a minimum of 6 weeks. There must be a gap of at least 10 weeks between the 2 periods of parental leave per child. However, if the employer agrees the leave can be separated into periods of days or even hours. Both parents have an equal separate entitlement to parental leave. Unless both parents work for the same employer, each parent can only claim his/her own parental leave entitlement (18 weeks per child). If both parents work for the same employer and the employer agrees, one parent can transfer 14 weeks of his/her parental leave to the other parent.

D ESCRIPTION OF THE SALARY - RELATED Level of the benefit Parents are not entitled to pay from their employer while on parental leave nor are CHILD - RAISING BENEFIT (parental leave) they entitled to any social insurance payment equivalent to Maternity Benefit or

Adoptive Benefit. However, employment rights are retained, as if no parental leave had been taken. This means, for example, that time spent on parental leave can be used to accumulate an employee’s annual leave entitlement.

The legislation only provides for the minimum entitlement. An employee’s contract may give more extensive rights.

Social Welfare Regulations also provide for the preservation of social insurance (PRSI) records for employees who take parental leave, on application by the employer, by means of credited PRSI contributions.

To qualify for the leave an employee must be working for an employer for at least 12 months. Pro rata arrangements can be made where this period is more than 3 months and the child is near the age threshold. This is one week’s leave for each month of employment completed. In the case of a change of job where some parental leave had been taken in the previous job, the balance can be taken after 12 months in the new job provided the child is still under the qualifying age.

An employer may postpone the leave for up to 6 months. Grounds for such a postponement include lack of cover for an absent employee or the fact that other employees are on parental leave. Normally one postponement is allowed, but it may be postponed twice if the reason is regional variations in the work.

Conditions of

entitlement Parental leave can be used only to take care of the child concerned. If the parental

(parental leave) leave is taken and used for another purpose the employer is entitled to cancel the leave.

Employees are entitled to return to their own job, unless it is not practicable for the employer to allow for this. If this is the case, the employee must be offered a suitable alternative on terms no less favourable compared with the previous job including any improvement in pay or other conditions which occurred while the employee was on parental leave. Since 8 March 2013, an employee on return to work after taking parental leave, is entitled to ask for a change in work pattern or working hours for a set period. The employer must consider the request, but is not obliged to grant it.

The legislation also protects parents who take parental leave for unfair dismissal.

Exclusively or partially N/A, as no cash benefit payable. calculated with respect

to salary Maximum duration of Details on the duration of parental leave are given in the first section above. As no

the benefit benefit is payable, this question does not arise in relation to benefit payments.

Who can claim the This is explained in the first section above, in relation to parental leave. benefit (one or both parents?) and for how

long in case of split entitlement between

the parents?

Can the benefit be Different arrangements for the taking of parental leave outside the standard periods claimed in case of set down can be made with the agreement of the employer. (See sections 1 and 3

partial reduction of above) income pursuant to part-time/flexible working?

Is the benefit intended As no benefit is currently payable, this issue does not arise. However, if provision to complement the were to be made for parental cash benefits it is likely that they would complement

exercise of parental the exercise of parental leave rights, which are well established at this stage. leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who As there is no requirement on the part of employers to pay the salary during these have to pay the salary statutory periods of parental leave, this question does no arise. during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

As no cash payments are made during periods of parental leave, this issue does not

Is it possible that both arise.

parents claim salaryrelated child-raising

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - As no such benefit is payable in Ireland, this issue does not arise. RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

ITALY

R EPLY

The optional supplementary parental leave (“congedo parentale facoltativo”) is intended to exempt parents from work in order to raise the child during the first months or years of his/her life. It was launched for the first time by the Law No. 860 of 1950.

H At the moment, it is regulated by Legislative Decree No. 151 of 26 March 2001 on protection in case of maternity ISTORY OF THE SALARY - RELATED and paternity (Articles 32-38), as amended by Law No. 92 of 28 June 2012 (Article 4, paragraphs 24 to 26) and

CHILD - RAISING BENEFIT lastly by Legislative Decree No. 80 of 15 June 2015 (Articles 7-10).

Unfortunately, neither the ISTAT (Istituto Nazionale di Statistica, National Institute of Statistics) nor the INPS (Istituto Nazionale della previdenza sociale, National Institute for Social Security) publish data or statistics concerning the number of claimants of the optional supplementary parental leave.

After the expiry of the compulsory paid maternity and paternity leaves, a reduced paid leave may be claimed by either the mother or the father.

The optional supplementary parental leave is covered with a compensation amounting to 30% of pay or of “standard pay” and it is payable for an overall maximum, for both parents, of 6 months in the child’s first 6 years (for adopted and foster children, the first 6 years that the child is within the family).

D ESCRIPTION OF THE SALARY - The benefit is subject to taxation, and it is also paid in case of adoption and RELATED Level of the benefit fosterling.

CHILD - RAISING BENEFIT

Once the 6 months have elapsed, the benefit can be claimed for further 5 months, at

most, till the child is 12 years old, but the relevant cash benefit can only be paid

upon condition that the claimant parent’s salary does not exceed 2,5 times the

amount of the minimum retirement pension as established by law for the current

year.

In other words, each parent is entitled to a period up to 6 months, and the total period may not exceed 10 months (11 months if the father uses at least 3 months of optional supplementary parental leave), but the benefit is normally paid only for an overall maximum, for both parents, of 6 months.

From 2012, vouchers are also granted to help meeting the additional expenses of raising children (baby-sitting or other child care services) after the expiry of the compulsory maternity leave (congedo di maternità), within 11 months following the compulsory maternity leave and as an alternative to the optional supplementary parental leave. Monthly amount of up to € 300,00 is granted for a maximum period of 6 months.

Insured active population (employees and assimilated groups; self-employed) is entitled to claim the benefit.

Conditions of

entitlement There are no qualifying conditions of entitlements, except for some specific categories of workers (farming industry employees, domestic workers, selfemployed,

professionals and atypical workers registered with the INPS separate pension fund).

Exclusively or partially The optional supplementary parental leave is calculated exclusively with reference to calculated with respect salary (see box no. 1, Level of the benefit).

to salary

The optional supplementary parental leave it is payable for an overall maximum, for Maximum duration of both parents, of 6 months in the child’s first 6 years (for adopted and foster children,

the benefit the first 6 years that the child is with the family). Special conditions apply to selfemployed.

Both parents (who are in paid employment) are entitled to a total period of up to 6 months paid leave until a child is 12 years old, at the same time if they wish (this is

Who can claim the also available to parents of adopted and foster children). In case of split entitlement benefit (one or both between the parents, each parent can claim the benefit for a maximum of 6 months. parents?) and for how

long in case of split Fathers can take leave even while the mother is on mandatory maternity leave or entitlement between nursing leave.

the parents? Applications for maternity, paternity and parental leaves are to be addressed to both the employer and to the INPS.

Can the benefit be The optional supplementary parental leave can also be claimed in relation to partial claimed in case of reduction of income (e.g. part-time working).

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended to complement the The optional supplementary parental leave is intended to complement the exercise of

exercise of parental parental leave rights within the meaning of the Parental Leave Directive. leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who The continued payment of wages is made by the employer on behalf of the INPS have to pay the salary (only in special cases the optional supplementary parental leave is directly paid by during statutory periods the INPS). The amount of the wages paid is then deducted from the owed

of parental leave contributions. entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

Is it possible that both Both parents (who are in paid employment) may claim salary-related child-raising parents claim salaryallowance.

related child-raising

benefits and if so, how The optional supplementary parental leave is payable for an overall maximum, for are such rights divided both parents, of 6 months in the child’s first 6 years; each parent can claim the between parents; can benefit for a maximum of 6 months.

these be exercised

simultaneously? These rights can be exercised simultaneously.

As we have seen (see box no. 8), the continued payment of wages is made by the employer on behalf of the INPS C AN A PARENT RECEIVE A SALARY - (only in special cases the optional supplementary parental leave is directly paid by the INPS). The amount of the

RELATED CHILD - RAISING BENEFIT wages paid is then deducted from the owed contributions.

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS At the moment, the INPS practice does not provide the option of paying the optional supplementary parental leave OF ENTITLEMENT UNDER NATIONAL LAW in favour of the other parent, who is responsible for taking care of the child despite being subject to the legislation

AND IF SO HOW ? of another Member State.

LATVIA

R EPLY

Parental benefit was introduced in 2008 within the social security system. Benefit - 70% of the recipient’s average

wage subject to insurance contributions.

From 01/07/2009 until 02/05/2010 benefit was paid in the amount of 50% of the benefit granted (calculation:

70% of the recipient’s average wage subject to insurance contributions) for recipients’ who is not on the leave for

child care or during the childcare period receives income as self-employed person. From 02/05/2010 entitlement

to the parents’ benefit is valid as of the day, from which the parental leave is granted.

From 03/11/2010 until 31/12/2012 the limitation was set on the benefit amount received per day. The sum was

11.51 LVL (16.26 EUR) per day. If granted benefit was up to 11.51 LV (16.26 EUR) per day, it was granted in full

amount, but if the granted benefit exceeded 11.51 LVL (16.26 EUR) per day – per one day 11.51 LVL (16.26 EUR)

H was granted + 50% from the sum that exceeded 11.51 LVL (16.26 EUR). ISTORY OF THE SALARY - RELATED The minimum amount of the parents’ benefit was 171.00 EUR (from 03/11/2010 until 31/12/2012 – 63.00 LVL

CHILD - RAISING BENEFIT (89.64 EUR)).

Until 31/12/2014 - if granted benefit was up to 32.75 EUR per day, it was granted in full amount, but if the

granted benefit exceeded 32.75 EUR per day – per one day 32.75 EUR was granted + 50% from the sum that

exceeded 32.75 EUR.

Benefits granted prior to 30 September 2014

Conditions of entitlement:

Any socially secured person taking care of a child or several children born in the same labour until the age of 1, if

the person is employed on the day of granting the benefit (considered as employee or self-employed person

pursuant to the Law On State Social Insurance).

Person entitled to receive the parents’ Condition to be entitled for the parents’ benefit

benefit

One of the child’s parents Is on the parental leave or does not earn income as a

self-employed person

One of the adopters, who cares for and looks

after a child to be adopted prior to the

approval of the adoption in the court with a

decision of the orphan’s court

A member of the foster family, who has Is on an unpaid leave granted in connection with the concluded an agreement with the local need to care for a child or does not earn income as a government self-employed person

A guardian or any other person, who is

actually taking care of and raising the child

according to a decision of the orphan’s court

Entitlement to the parents’ benefit is valid as of the day, from which the parental leave is granted.

Benefits granted as of 1 October 2014 – (1) until the child reaches the age of 1 –

in the amount of 60% of the recipient’s average wage subject to insurance

contributions or (2) until the child reaches the age of 1.5 – in the amount of 43.75%

of the recipient’s average wage subject to insurance contributions.

Level of the benefit

D ESCRIPTION OF THE SALARY - RELATED The recipient of the parents’ benefit, who resumes work, discounting the parental

CHILD - RAISING BENEFIT leave, or resumes earning income as a self-employed, the benefit it paid in the

amount of 30% of the benefit granted.

Minimum amount is no set for the benefits granted as of 1 October 2014.

Conditions of Parent’s benefit is granted and paid to socially insured person who is taking care of a

entitlement child or several children at one delivery (one of child's parents, one of adoptive parents who take care for and supervision of a child before approved adoption in

court with a decision from the orphan's court to place the adoptable child the family,

a member of the foster family who has signed a contract with the local government,

custodian or other person who, pursuant to the decision of orphan's court, is actually

taking care and raising the child).

Granting of benefit applies to:

• 1. 

  Person who is employed on the day of granting the benefit (considered as

employee or self-employed person pursuant to the Law On State Social Insurance).

• 2. 

  Person who is employed on the day of granting the benefit (considered as

employee or self-employed person pursuant to the Law On State Social Insurance)

and is employed during the childcare period but is not on the leave for child care or

unpaid vacation which has been granted due to necessity to take care of a child or

who receives income during the childcare period as a self-employed person.

Person entitled to

receive parent's Prerequisite for receiving parent's benefit

benefit

is on the leave for child care or does not receive income as

one of child's self-employed person or is not on the leave for child care or

parents during the childcare period receives income as self-employed

person

one of adoptive

parents

member of foster is on unpaid vacation which was granted due to necessity to

family, take care of a child or does not receive income as selfwho

has employed person or is not on unpaid vacation which was

concluded a granted due to necessity to take care of a child

contract with the or receives income as self-employed person during the

local government childcare period

custodian or other person

Exclusively or partially Exclusively calculated with respect to salary

calculated with respect

to salary

Person can choose length of parental benefit payment – up to the age of 1 of the

Maximum duration of child or up to the age of 1.5. Person in entitled to choose one benefit period for one

the benefit child which cannot be changed after final decision.

Who can claim the Only one of parents can claim the benefit.

benefit (one or both

parents?) and for how

long in case of split

entitlement between

the parents?

The recipient of the parents’ benefit, who resumes work, discontinuing the parental

Can the benefit be leave, or resumes earning income as a self-employed, the benefit is paid in the

claimed in case of amount of 30% of the benefit granted.

partial reduction of Also for a person who, on the day of requesting the benefit, is not on the parental

income pursuant to leave or earns income as a self-employed person the benefit is calculated in the

part-time/flexible amount of 30% of the benefit granted (depending on what duration of receiving the

working? benefit has been chosen by the recipient).

Is the benefit intended Yes.

to complement the

exercise of parental

leave rights (within the

meaning of the Parental

Leave Directive)?

Are employers who No.

have to pay the salary

during statutory periods

of parental leave

entitled to either "offset"

or claim

reimbursement from

the social security

institution for salary

paid to the employee

during parental leave?

Is it possible that both Only one of parents can claim the benefit.

parents claim salaryrelated

child-raising

benefits and if so, how

are such rights divided

between parents; can

these be exercised

simultaneously?

C AN A PARENT RECEIVE A SALARY - No.

RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

LITHUANIA

R EPLY

In Liechtenstein, the child-raising leave was introduced on January 1 st 2004. It was introduced in order to fulfil the

H obligations following from the EEA-Agreement. The right to get a child-raising leave is guaranteed by § 1174 BGB ISTORY OF THE SALARY - RELATED (articles 34a - 34 c Civil code). It is not salary-related.

CHILD - RAISING BENEFIT

Level of the benefit The child-raising leave is unremunerated.

Conditions of The labour contract has had a duration of more than one year or was concluded for

entitlement more than one year. The parent must live in the same household with the child and predominantly take care of the child.

Exclusively or partially XXX calculated with respect to salary

Maximum duration of 4 month (art. 34a I) - but without pay. the benefit

D ESCRIPTION OF THE SALARY - RELATED Who can claim the There is one child-raising leave for each parent, per child, since the worker has to

CHILD - RAISING BENEFIT benefit (one or both show that he/she is predominantly taking care of the child.

parents?) and for how long in case of split

entitlement between the parents?

Can the benefit be N/A claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended N/A to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who N/A have to pay the salary during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

N/A

Is it possible that both parents claim salaryrelated

child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - N/A RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

LITHUANIA

R EPLY

Parental leave was covered by social insurance legislation in the first after the restoring of independence Lithuanian Law on State Social Insurance. The Law was adopted on May 21, 1991. Then the level of benefit was established as 100 percent of minimal subsistent level (MSL) during first 18 months after the child birth and 50 percent of MSL during following 18 months. It means that the benefit was not really "salary related".

Amendment of the law from November 3, 1994 changed the benefit level to 60 percent of compensatory salary of one of parents who used the parental leave, but no less than minimal wage. The benefit was paid until the first birthday of the child.

From year 2001 (by amendment of December 21, 2000) the benefit was defined by another Law on Sickness and Maternity Insurance. It remained at the level of 60 percent of compensatory salary, but minimal amount was established as 1/3 of current "insured income" approved by Government. The law also established requirement of 7 months of recipient's insurance during last 24 months before parental leave.

H ISTORY OF THE SALARY - RELATED From the year 2004 the benefit level was increased to the level of 70 percent of compensatory salary. From July CHILD - RAISING BENEFIT 1, 2007 the level was changed to 100 percent of compensatory salary during first 6 months and to 85 percent during following 6 months.

From the year 2008 (amendment of December 4, 2007) the period of payment of benefit was extended until second birthday of the child: 100 percent of compensatory salary during the first year and 85 percent during the second year. in the case of multiple birth the level of the benefit was multiplied accordingly.

The abuse of benefit forced the legislators to calculate compensatory salary as an average of longer period (12 months instead of former one quarter) before parental leave, also the requirement of recipient's insurance period from October 1, 2009 was extended to 12 months during last 24 months before parental leave (amendment of December 18, 2008).

The crisis forced to decrease the level of benefit: from July 1, 2010 it was granted 90 percent of compensatory salary during the first year and 75 percent during the second year (amendment of September 22, 2009) From July 1, 2011 the current way of payment of benefit (see below) was introduced (amendment of July 2, 2010).

Average monthly number of beneficiaries in year 2009 was 45.9 thousand, in year 2010 – 47.8 thous., in year 2011 – 43.8 thous., in year 2012 – 38.8 thous., in year 2013 – 35.6 thous., in year 2014 – 36.3 thous., in the first half of year 2015 – 37.5 thousand. Percentage of men is increasing from around 6 per cent in 2009 until

more than 20 per cent in mid 2015.

Parents of the child are allowed to choose one of the two options how to receive the benefit.

The first option is to receive benefit from the end of mother's maternity leave until the first birthday of the child. Then 100 percent of so-called compensatory salary is paid.

The second option is to receive benefit from the end of mother's maternity leave until the second birthday of the child. Then 70 percent of compensatory salary is paid during the first year and 40 percent of compensatory salary is paid during the second year.

Level of the benefit Compensatory salary is an average recipient's salary (in the law named as personal "insured income") of 12 months before the month preceding the month when parental leave begins. If this average is below 1/3 of actual co-called "insured

D ESCRIPTION OF THE SALARY - RELATED income" approved by Government, the latter amount is applied as compensatory

CHILD - RAISING BENEFIT salary. If mentioned average is above 320 percent of "insured income" approved

by Government, then this maximal amount is applied as compensatory salary.

"insured income" approved by Government in August 2015 was €434.

In the case of adoption of a child 70 percent of compensatory salary is paid during three months.

The basic conditions of entitlement are: a person must be insured by sickness and maternity insurance, has to take parental leave and must be insured during 12 months by sickness and maternity insurance during last 24 months before parental

Conditions of leave. entitlement

Some exceptions are foreseen by law . Obligatory insurance period (12 months) is not required if a person is before 26 years old and had graduated from school or university 12 or less months before parental leave. Obligatory insurance period also is not required if a person recently changed insurance status from military or police system into general social insurance.

A benefit is continued to pay even if in a time of payment the labour (or similar) contract ends. A benefit is also granted if the a labour contract is ended, but a person has required insurance period.

Exclusively calculated with respect to salary, no flat-rate part. Exclusively or partially calculated with respect However, the "floor" of the benefit is not below than 1/3 of "insured income"

to salary approved by Government . The "ceiling" of the benefit is also applied due to the rule of "ceiling" on compensatory salary (see above).

According to the choice of parents the benefit is paid from the end of mother's Maximum duration of maternity leave until the first or second birthday of the child (see above).

the benefit In the case of the adoption of the child the benefit is paid during three months.

Who can claim the Both parents can claim the benefit, but only one of them can receive the benefit at benefit (one or both the same time. During the payment period (one or two years) parents can change parents?) and for how each other.

long in case of split entitlement between If another child is born in the period of benefit payment, then both parent can

the parents? receive the benefits: each for one child.

Can the benefit be Yes, but during the first year of the payment of benefit only the difference between claimed in case of benefit and salary is paid (if a salary is above the benefit, the latter is not paid at

partial reduction of all). income pursuant to part-time/flexible During the second year of benefit payment (if this option was chosen) the full working? amount of benefit is paid regardless of recipient's salary.

Is the benefit intended Yes, the benefit can be seen as implementing Parental Leave Directive. The to complement the conditions of granting and paying parental benefit are quite generous and usually

exercise of parental stimulate intention of employees to use parental leave: minimum compensabel leave rights (within the parental leave period is almost one year; both parents can change in using parental meaning of the Parental leave and benefit at any time and unlimited number of times; the amount of benefit

Leave Directive)? is high comparing to other benefits of social insurance.

Are employers who The employers are not obliged to pay salary during parental leave if an employee have to pay the salary does not work. during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

No. The benefit is granted only to one of parents at the same time.

Is it possible that both

parents claim salary In the case of multiple birth one of parents can claim the benefit for one child, other related child-raising parent for another child.

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - According to Lithuanian legislation the right to parental benefit is strictly individual. Person who claims for benefit RELATED CHILD - RAISING BENEFIT must fulfil requirements himself/herself.

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS At the same time in order to take care of the child another parent can take his/her own parental leave but he/she OF ENTITLEMENT UNDER NATIONAL LAW has no right to benefit. And the other parent has no possibility to transfer his/her right to benefit. And only in case

AND IF SO HOW ? the first refuses his/her right to benefit, individual conditions and requirements of the second parent can be evaluated and benefit granted.

LUXEMBOURG

R EPLY

Luxembourg transposed the Council Directive 96/34/EC i of 3 June 1996 on the framework agreement on parental leave concluded by UNICE, CEEP and the ETUC by Law of 12 February 1999 on the national action plan for employment (in the framework of the European Employment Strategy) (Memorial A N°13 of 23 February 1999 - Website: http://www.legilux.public.lu/leg/a/archives/1999/0013/a013.pdf). First, the Government asked the social partners to find a compromise and to negotiate an agreement on parental leave. As they did not succeed, the Government decided to include it into the NAPE.

The legal regime of parental leave underwent an important reform in 2006 by Law of 22 December 2006 (Memorial H ISTORY OF THE SALARY - RELATED A N°242 of 29 December 2006 p. 4838 - Website:

CHILD - RAISING BENEFIT http://www.legilux.public.lu/leg/a/archives/2006/0242/a242.pdf) and will undergo another reform in next months. Regarding future reform, a bill has not yet been introduced into the Parliament for discussion. But, orientations

have been presented to the public in April 2015. Especially, the new benefit will be calculated with reference to the salary of the beneficiary of the parental leave (salary of the last 12 months). It will be of a minimum of 1,9922.96 EU, which is the Minimum Wage, and of a maximum of 3,200 EU for a fulltime job. In practice, it will also be much more flexible for the parents and for the employers.

Parental leave is part of the Labour Code (Articles L. 234-43 to 234-49) regarding the relationship between parents and employers and part of the Social Security Code (Articles 306 to 308) regarding parental leave benefit.

There is still a flat-rate parental leave benefit in Luxembourg.

Monthly gross full-time benefit is 1,778.31 EU , whereas monthly net full-time benefit

is 1,710.90 EU. Difference is due to the payment of health and long-term care

contributions (48.01 EU and 19.40 EU).

D ESCRIPTION OF THE SALARY - RELATED Level of the benefit

CHILD - RAISING BENEFIT Monthly gross part-time benefit is 889.15 EU, whereas monthly net part-time benefit is 855.44 EU. Difference is due to the payment of health and long-term care

contributions (24.01 EU and 9.70 EU).

Notice that Minimum Wage was 1,922.96 EU per month (on 1st January 2015). Moreover, parental leave benefit is free from contributions and taxes, except for contributions regarding health insurance and long-term care insurance.

It must be noted that parental leave is an individual right for each parent working in Luxembourg.

There are two types of conditions: 1. linked to the family situation of the claimant 2. linked to the professional situation of the claimant

• 1. 

  Conditions linked to the family situation of the claimant. The claimant: 1.1. must be the parent of a child under 5, who is entitled to family benefits 1.2. must educate the child in the household since he/she is born (for the first parental leave - see below) or since at least 6 months (for the second parental leave) + must dedicate his/herself to the education of the child

Conditions of 1.3. must have no other job during parental leave or only a part-time job in case of a

entitlement part-time parental leave 1.4. must reside in Luxembourg. Frontier workers are also entitled to parental leave

if the work in Luxembourg.

• 2. 

  Conditions linked to the professional situation of the claimant. The claimant: 2.1. must work in Luxembourg under a labour contract, as a civil servant or as a selfemployed. This condition has to be fulfilled at the date when the child is born, at the moment of the claim, at the beginning of the parental leave and during the entire duration of the parental leave 2.2. must work under the direction of an employer who is legally established in Luxembourg , must be registered under a health care regime and the job must take place in Luxembourg . In case of posting abroad, the worker is entitled to parental leave as if he/she would work in Luxembourg. 2.3. The monthly duration of labour must be at least a half-time job (20 hours).

Exclusively or partially Not calculated with respect to salary (see under level of the benefit and calculated with respect future reform)

to salary

Maximum duration of Parental leave and parental leave benefit are granted for 6 months per child. Partial

the benefit parental leave and partial parental leave benefit may be granted for 12 months. There is no flexibility!

Who can claim the Both parents can claim parental leave. benefit (one or both The first parental leave has to be taken directly after maternal leave or welcome parents?) and for how leave (congé d'accueil), otherwise parental leave will be lost for both (except in case

long in case of split of lone parents). entitlement between The second parental leave can be taken by the other parent until the child is 5 years

the parents? old. It must be noted that employers cannot refuse a full-time parental leave.

Full-time parental leaves cannot be taken at the same time by both parents. But half-time parental leaves can be taken at the same time by both parents, under the condition that they educate alternatively the child. Half-time parental leave must be accepted by the employer.

If one parent does not work in Luxembourg, the parent working in Luxembourg may choose between the first parental leave and the second one.

Can the benefit be Yes claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended Not applicable to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who Employers do not have to compensate parental leave by paying a child-raising have to pay the salary benefit to the parent. This is paid directly by CNPF, the National Fund for Family during statutory periods Benefits.

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

Yes, both parents can claim a parental leave benefit. Rights cannot be divided,

Is it possible that both because both parents are entitled to a benefit on their own. If one parent does not parents claim salarytake a leave, it cannot be transferred to the other one (see also under who can claim related child-raising the benefit?)

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - If one parent works in Luxembourg and the other one does not work there, only the parent working in Luxembourg RELATED CHILD - RAISING BENEFIT will be entitled to a parental leave benefit under Luxemburgish legislation. The parent working in Luxembourg has REGARDLESS OF WHICH PARENT the right to choose either a first parental leave, directly connected to maternal leave, or a second parental leave

FACTUALLY FULFILS THE CONDITIONS until the child will be 5 years old.

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

MALTA

R EPLY

N/A

H ISTORY OF THE SALARY - RELATED CHILD - RAISING BENEFIT

Level of the benefit N/A

Conditions of N/A entitlement

Exclusively or partially N/A calculated with respect to salary

Maximum duration of N/A the benefit

D ESCRIPTION OF THE SALARY - RELATED Who can claim the N/A

CHILD - RAISING BENEFIT benefit (one or both

parents?) and for how long in case of split

entitlement between the parents?

Can the benefit be N/A claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended N/A to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who N/A

offer pay during statutory periods of parental leave entitled

to either "off-set" or

claim reimbursement

from the social security

institution for salary

paid to the employee

during parental leave?

N/A

Is it possible that both parents claim salaryrelated

child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - N/A RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

THE NETHERLANDS

R EPLY

The Dutch salary-related child-raising benefits consist of two kinds of benefits: A family benefits B benefits in the case of combining work and care.

• A. 

  Family benefits The Dutch system provides for 4 family benefits: the child benefit, the child-related allowance, the child-care benefit and a tax credit for working parents caring for at least one child under the age of 12. The number of family benefits was recently reduced by the Act on the reform of family benefits (Wet hervorming kindregelingen). This act reduced the number of family benefits from 11 benefits to 4 benefits. A tax credit for employees taking parental leave was one of the benefits that was abolished as of 2015. For this ad hoc request the child related allowance and a special supplement of the child benefit are of interest.

The Act on Child-related Allowance (Wet op het kindgebonden budget, WKB) was launched in November 2007. In 2015 an estimated number of 828.000 households will receive a child-related allowance for 1,5 million children in

H total. ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT As of January 2015 the General Child Benefit Act (Algemene Kinderbijslagwet, AKW) provides for an incomerelated

supplement for single parents or families with only one breadwinner. This supplement is only available for people who take care at home of a disabled child in the age of 3 – 18. Before January 2015 this supplement was part of the Regulations governing Contributions towards the Upkeep of Disabled Children living at Home (Tegemoetkoming Onderhoudskosten Thuiswonende gehandicapte kinderen, TOG). The AKW also provides for benefits that are not income-related, but a description of these benefits falls outside the scope of this ad hoc request. Less than 3000 people claim the income-related supplement in the AKW.

B Benefits in the case of combining work and care The Work and Care Act (Wet arbeid en zorg, Wazo) lists different types of leave (paid and unpaid) that aim at a balanced combination of work and care. These concern measures granting leave related to pregnancy, childbirth, adoption and foster care; calamities and other sorts of short leave, including paternity leave; short- and long-term carer’s or “filial” leave and parental leave. Here, two of these measures are relevant, namely paternity leave (kraamverlof) and the short-term carer’s leave (kortdurend zorgverlof). Provisions granting leave related to pregnancy and childbirth are outside the scope of this request for information, as is long-term carer’s or “filial” leave which is a type of unpaid leave.

Parental leave (ouderschapsverlof) is, too, in principle a form of unpaid leave – and the Dutch government does not intend to change this. During the parliamentary debate on the legislative changes for the implementation of Directive 2010/18 i/EU, the government highlighted that concerning matters regarding income, provided for in Clause 5 of the Framework Agreement, these are for the determination either by the Member States or the social partners. In this respect, the Netherlands’ position is that paid parental leave is to be categorised as a condition of employment (een arbeidsvoorwaardelijke regeling) and, therefore, something to be regulated by the social partners (Parliamentary Proceedings/Kamerstukken II, 2011-2012, 33107, nr. 3, p. 8). A recent study shows that 15% of the collective agreements in the Netherlands include such a provision stipulating that the salary will continue to be paid during the period of parental leave. The level of continued pay for hours of leave varies between 25% and 75% of the wage.

Paternity leave (kraamverlof) following childbirth already exists for a long time. This refers to paid leave of two days. Since 1 January 2015, this legal right has been extended by 3 days – denoted as a specific form of parental leave (ouderschapsverlof), also referred to as “partner’s leave” (partner verlof). For these three additional days of leave, there does not exist an obligation of continued wage payment. But the government has announced to reserve funds for this purpose in the budget for 2016.

The right to paid, short-term carer’s leave exists since 2001. This measure is intended for the care of sick persons provided by partners and children. Since 1 July 2015, it also applies to the care of siblings, grandparents, grandchildren, cohabitants and acquaintances.

• A. 

  Family benefits

  The amount of the child-related allowance (Wet op het kindgebonden budget, WKB) depends on the income of the parent(s), the number of children and the age of the children. The basic amount of the child-related allowance is €1032 in the case of one child; €1823 in the case of two children, €2006 in the case of three children; in the case of more than three children: an additional amount of €106 is payable for every child that exceeds the number of three children. For children between 12 and 16

D ESCRIPTION OF THE SALARY - RELATED Level of the benefit there is a supplement of € 231. For children aged 16 or 17 the amount of the

CHILD - RAISING BENEFIT supplement is €412. Single parents with a child aged up to 18 receive a supplement of €3050. These amounts of child-related allowance are all maximum amounts that are only payable when the collective income of the parent(s) does not exceed the

threshold of € 19.767. If the collective income does exceed this threshold, the allowance is reduced if the by 6,75% of the difference between this collective income and € 19.767.

The level of the supplement in the AKW is a fixed amount of €1460.

B Benefits in the case of combining work and care The provision on paternity leave imposes an obligation upon employers to continue pay of the full salary.

The provision on short-term carer’s leave imposes an obligation upon employers to continue pay of 70% of the salary, curbed by a statutory ceiling.

• A. 

  Family benefits One qualifies for child-related allowance if one meets the following requirements: - receiving child benefit; - having a household income below a certain ceiling; - not having capital exceeding €103,423 for a single person or €124,753 for partners (amounts differ for persons who have reached the retirement age).

The right to a supplement in the AKW is restricted to single parents or families with only one breadwinner who receive twice the amount of child benefit because they take care of a disabled child in the age of 3 – 18 at home.

Conditions of B Benefits in the case of combining work and care

entitlement Paternity leave applies to the partner of the newborn’s mother. Paternity leave can be taken within the 4 weeks following the childbirth after a home confinement (birth

at home) and the 4 weeks from the day the baby has come home after a birth at the hospital. It is a legal right, which an employer must not deny.

The right to short-term carer’s leave applies to the necessary care required in case of sickness. This type of leave can only be taken when the applicant is the only person who can provide that care. It does not apply, if a sick child can be taken care of by the partner, another person or in the hospital. The right is hence explicitly intended for situations where there is no alternative solution. An employer must honor a request for such a leave (or the continuation thereof), unless he demands the employee’s availability because of a pressing business interest which he has reasonably weighed against the employee’s interest.

Family benefits

Exclusively or partially The child-related allowance and the supplement in the AKW are exclusively calculated calculated with respect with respect to the income of the parent(s). They do not comprise a flat-rate

to salary element.

Benefits in the case of combining work and care Paternity leave: only the full salary.

Short-term carer’s leave: only 70% of the salary

Family benefits

The maximum duration of the child-related allowance is linked to the age of the youngest child. A parent can qualify for an allowance until the youngest child is 18 years of age.

The supplement in the AKW is also linked to the age of the child. The supplement is Maximum duration of payable for a disabled child in the age of 3 – 18.

the benefit Benefits in the case of combining work and care

Paternity leave: maximum 2 days of paid leave (afterwards 3 days of unpaid leave).

Short-term carer’s leave: 2 times the weekly working hours for every period of 12 months. This type of leave does not have to be taken at once, it can be spread out.

Family benefits

Only one parent can claim the child-related allowance and the supplement in the AKW. This right is linked to the parent that receives child benefit. In the case of coparenting arrangements parents can split the payment of the entitlement to child benefit, but they cannot split their entitlement to child-related allowance or to the

Who can claim the supplement in the AKW (only one co-parent can claim the child-related allowance and benefit (one or both the supplement in the AKW).

parents?) and for how

long in case of split Benefits in the case of combining work and care

entitlement between

the parents? Paternity leave applies exclusively to the partner of the woman who has given birth, i.e. the husband, the registered partner, the non-marital cohabiting partner and

persons who have legally recognised the child.

Short-term carer’s leave can be taken for a child with whom the applicant has a legal family relationship or parentage; namely, the child of the husband, registered partner or the non-marital cohabitating partner, and for a foster child who lives at the same address. The right to take this paid leave exists for both parents.

Family benefits

Can the benefit be The child-related allowance and the supplement in the AKW are payable regardless of claimed in case of the type of contract and the number of working hours.

partial reduction of

income pursuant to Benefits in the case of combining work and care

part-time/flexible

working? Paternity leave applies to 2 days on which work is habitually conducted.

Short-term carer’s leave applies to those days on which work is habitually conducted.

Family benefits

The child-related allowance and the supplement in the AKW are not linked to the exercise of parental leave rights.

Is the benefit intended Benefits in the case of combining work and care to complement the

exercise of parental Paid paternity leave (kraamverlof) is different from parental leave leave rights (within the (ouderschapsverlof). The additional 3 days (partner’s leave) represent a specific form meaning of the Parental of parental leave (which is equally unpaid). Since the partner’s leave is classified as a

Leave Directive)? form of parental leave, the Act stipulates that those three days will be subtracted from the total amount of statutory parental leave (which amounts to 26 times of the weekly working hours).

Short-term carer’s leave: only 70% of the salary

Are employers who An employer’s recourse to the social security system for reimbursement for salary have to pay the salary paid during leave is NOT possible in any case. This is because with regard to parental during statutory periods leave the Netherlands do not have a legal right to paid parental leave.

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

Family benefits

Is it possible that both The payment of one right to child benefit can split in the case of co-parenting parents claim salaryarrangements, but split payment of the child-related allowance or the supplement in related child-raising the AKW is not possible.

benefits and if so, how are such rights divided Benefits in the case of combining work and care between parents; can these be exercised Paternity leave: not applicable. simultaneously? Short-term carer’s leave can be taken by both parents, but not simultaneously. Please refer to the eligibility criteria.

Family benefits

The right to child-related allowance and the supplement in the AKW is linked to the parent that receives child benefit. In the case of a child that lives in a household with both parents, the parents can decide for themselves

C AN A PARENT RECEIVE A SALARY - which parent will actually receive the child benefit. This means that it’s also possible for the parent who does not RELATED CHILD - RAISING BENEFIT take the child-raising task upon him/herself, to receive the child-related allowance and the supplement in the

REGARDLESS OF WHICH PARENT AKW. However, if the parents live separately the child benefit will be paid to the parent that lives in a household FACTUALLY FULFILS THE CONDITIONS with the child.

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ? Benefits in the case of combining work and care

Paternity leave: not applicable.

Short-term carer’s leave can be taken by both parents.

NORWAY

R EPLY

Norway does not have a salary related child benefit (nor any other income related Due to the universal citizenship nature of the Norwegian welfare state, the child benefit has, since its introduction, been a flat rate benefit. The information given relates to this scheme.

H ISTORY OF THE The Norwegian Child Benefit was introduced in 1946. According to the rules only lone parents were entitled to receive benefit for SALARY - RELATED the first born child and onwards, while married parents were entitled to benefits for the second child and onwards. CHILD - RAISING In 1970, the law was changed, married or cohabiting parents were now entitled to receive the benefit for the first child as well in

BENEFIT accordance with the national insurance Act, and the allowance rates was considerably increased.

Since 2006 the Norwegian Labour and Welfare Administration administer the social security benefits. In all 671 763 persons receive

Level of the In Norway the benefit is a standard rate for each child.

benefit The ordinary child benefit amounts to NOK 970 per child per month for married and cohabiting parents. The extended benefit for lone parents amounts to NOK 970 extra per child per month

The ordinary child benefit is non-income tested (i.e. not salary-related) but varies with family type. Parents registered in the population register are granted the child benefit automatically, as a general rule. To be entitled the child must live in Norway. A child is generally regarded as living in Norway if he/she has been in Norway for at least 12 consecutive months

D ESCRIPTION OF THE

SALARY - RELATED Conditions of Parents that arrive from an EEA country however and have paid work in Norway, are entitled to receive CHILD - RAISING entitlement the child benefit even if they have been residing in Norway for less than 12 months.

BENEFIT The child benefits are assessed according to the rules of the EEA agreement and other national insurance agreements.

Lone parents are entitled to the’ extended child benefit’ if they are separated, divorced, widowed or unmarried and do not live with the child’s other parent. A mediation certificate must be produced in the event of cohabitants with joint children under the age of 16 years splitting up.

Exclusively or Both the ordinary child benefit and the extended benefit for lone parents is non-income tested and partially therefore not salary-related, but varies with family type.

calculated with respect to salary

Maximum Members of the National Insurance Scheme are entitled to child benefit for children up to the age of 18. duration of the

benefit

Who can claim the Most parents do not need to apply for the ordinary child benefit. If the child is born in Norway, the mother benefit (one or is automatically granted entitlement to child benefit from NAV roughly two months after the child is born. both parents?) Both the child’s mother and father can claim the extended child benefit if they are lone parents.

and for how long

in case of split If the child’s parents have a dual domicile agreement for the child, the benefit can be split equally between entitlement them the whole period (0-18 years).

between the

parents? Foster parents, another carer or a child-care institution may claim the child benefit if the child lives there permanently (for more than three months).

Can the benefit be The child benefit is non-income related and thus not affected by any changes in working hours or income. claimed in case of

partial reduction of income

pursuant to parttime/flexible

working?

Is the benefit No. The Norwegian child benefit is not intended to complement the exercise of parental leave rights. intended to

complement the exercise of

parental leave rights (within the

meaning of the Parental Leave Directive)?

Are employers The parental leave rights are exclusive and offered in terms of a “child home care allowance” who have to pay (kontantstønad) or through the paid paternity leave benefit that is linked to previous earnings (a the salary during pensionable income for at least six of the ten months prior to the benefit period). These parental benefits statutory periods are intended to ensure parents an income in connection with the birth or adoption of a child and of parental leave independent of the national child benefit. entitled to either

"off-set" or claim reimbursement from the social security

institution for salary paid to the employee during parental leave?

Is it possible that If the child’s parents have a dual domicile agreement for the child, the ordinary (non-income) child benefit both parents can be split equally between them the whole period (0-18 years).

claim salaryrelated childraising

benefits and if so, how are

such rights divided between parents; can these

be exercised simultaneously?

C AN A PARENT RECEIVE Any changes in the family situation or moving abroad may affect the payment and must be reported to the Labour and welfare A SALARY - RELATED administration, if not the recipients of benefits may be charged the wrong amount and the payment will stop.

CHILD - RAISING BENEFIT REGARDLESS The entitlement to receive the extended child benefits for lone parents is family related and therefore needs documentation. In

OF WHICH PARENT the case of changes in marital status marriage or cohabiting with a new partner for more than 12 months, the lone parent no FACTUALLY FULFILS THE longer fulfil the conditions of entitlement according to the national Insurance Act and loose the access to benefit allowances.

CONDITIONS OF

ENTITLEMENT UNDER

NATIONAL LAW AND IF

SO HOW ?

POLAND

R EPLY

It has to be mentioned that Polish legal system distinguishes two kinds of benefits which role is to replace income during child-raising periods. The essential difference between them relates to sources of financing.

• 1. 

  The maternity allowance (zasiłek macierzyński) during the parental leave (urlop rodzicielski) which has been introduced to the Polish legal system in 17 June 2013. The maternity allowance is a part of a compulsory social insurance scheme. The conditions and principles of granting this benefit are regulated by the Act on Social Insurance Cash Benefits in Cases of Sickness and Maternity (Ustawa o świadczeniach pieniężnych z ubezpieczenia społecznego w razie choroby i macierzyństwa) of 25 June 1999. The maternity allowance is payable during the 26

H ISTORY OF THE SALARY - RELATED weeks’ parental leave.

CHILD - RAISING BENEFIT 2. There is also the child-raising supplement allowance (dodatek z tytułu opieki nad dzieckiem w okresie korzystania z urlopu wychowawczego) paid to people on childcare leave (urlop wychowawczy), regulated by the Act on Family Benefits (Ustawa o świadczeniach rodzinnych) of 28 November 2003. This benefit is a part of a tax financed universal scheme providing a flat-rate benefit as a supplement to Family Allowance. In 2013 was granted in average 68,5 thousands supplements per month (16% less than in 2012 – 81,6 thousand). In 2012 the number of people using the child-raising leaves has decreased by 16%. Decrease of number of people exercising the child-raising leave is due to the introduction of parental leave from social insurance 89 .

Monthly materinity allowance during the parental leave (zasiłek macierzyński) amounts to 60% or 80% of the ‘reference wage’ per month. The reference wage is calculated on the basis of gross earnings during the 12 months preceding the start of

D the maternity leave (urlop macierzyński) for which contributions were paid. ESCRIPTION OF THE SALARY - RELATED Level of the benefit

CHILD - RAISING BENEFIT The child-raising supplement allowance is tax financed universal scheme providing a

flat-rate benefit as a supplement to Family Allowance. The allowance amounts to 400 PLN per month (€93) and is not subject of any differentation.

89 https://www.mpips.gov.pl/gfx/mpips/userfiles/_public/1_NOWA%20STRONA/Polityka%20rodzinna/statystyka/Informacja%20swiadczenia%20rodzinne%202013-popr.pdf

The maternity allowance is a part of a compulsory social insurance scheme providing earnings-related benefits to all employees. Voluntary membership for self-employed women and other assimilated groups (eg. contractors).

Maternity allowance is granted to an insured woman who within the period of

sickness insurance or within the period of child care leave:

• gave birth to a child,

• took in a child under 1 year of age and applied for a legal adoption at the

custody court,

• took in a child under 1 year of age to be raised in a foster family.

The conditions for eligibility for maternity allowance during the parental leave are, in principle, to use:

• 1. 

  the maternity allowance during the maternity leave (urlop macierzyński) which lasts 20 weeks (31 to 37 for multiple births, depending on the number of children born),

Conditions of

entitlement 2. the maternity allowance during the additional maternity leave (dodatkowy urlop

macierzyński) which may last: • up to 6 weeks - in case of birth of one child during one delivery, • up to 8 weeks - in case of a multiple birth.

The child-raising supplement (means tested) is granted during the child-raising leave, which may be taken by an employee employed for at least 6 months, in order to take care of her/his child personally. The right to the child-raising leave is envisaged in the Polish Labour Code.

The child-raising supplement may be claimed by a person who meets following conditions: • will reside within Poland for the period for which she/he will receive the benefits; • family income does not exceed PLN 539.00 (€ 124) per person in the family, or PLN 623.00 (€ 144) if one of the family members is a disabled child.

 The maternity allowance is calculated exclusively with respect to salary. As it was

Exclusively or partially mentioned, the maternity allowance is calculated on the basis of gross earnings calculated with respect during the 12 months preceding the start of the maternity leave (urlop macierzyński)

to salary for which contributions were paid.

The child-raising supplement is tax-financed, means tested and provides a flat-rate benefit as a supplement to Family Allowance. It has no relation to remuneration.

The maternity allowance during the parental leave is paid to either parent for 26 weeks following the end of maternity leave (the maternity leave of 20 weeks [or 31- 37 for multiple births] and additional maternity leave).

Maximum duration of The child-raising supplement may be granted for a period of up to 24 months,

the benefit extended to 36 months where the person concerned provides care for more than one child delivered in the same multiple birth, or to 72 months for a disabled child.

Not every day of parental leave may be a day of excersising the right to the childraising supplement. The maximum duration of child-raising leave leave is up to 36 months while the supplement may be granted for a maximum period of – in principle – 24 months.

Parents using their parental leave corresponding to 26 weeks, receive during this period the maternity allowance. The maternity allowance can be taken either at once by one of the parents or in two or three parts following each other directly and not shorter than 8 weeks. Mather and father may share it between themselves.

The maternity allowance during the parental leave both parents may use in the same

time provided that the total length of parental leave and allowance granted to both

Who can claim the parents do not exceed the period of 26 weeks. It means that if parents use the benefit (one or both parental leave and maternity allowance during the parental leave at the same time, parents?) and for how both parents can take such leave and allowance up to 13 weeks (13 weeks of

long in case of split parental leave and allowance paid during this period for mother and 13 weeks of entitlement between parental leave and allowance paid during this period for father, which makes 26

the parents? weeks).

The child-raising leave is granted on the employee’s request. Such leave can be taken in separate parts, maximum 5. The use of child-rising leave by both parents in the same time is possible for uninterrupted period of maximum 4 months. If the child-rising leave is used by both parents, they have right to only one child-rising supplement. Each parent has an exclusive right to one month of child-raising leave during the period of child-rising leave. This right might not be transferred to the other parent or guardian.

Can the benefit be Act on Social Insurance Cash Benefits in Cases of Sickness and Maternity allows an claimed in case of employee on parental leave to undertake paid work for an employer who granted

partial reduction of that leave of not more than half time employment. In this case, the amount of income pursuant to maternity allowance during the parental leave is decreased proportionally to the part-time/flexible working time in which employee works during the use of parental leave. This applies working? to employees only and does not apply to insured persons who are not employees (eg. self-employed).

The Act on Family Benefits (Ustawa o świadczeniach rodzinnych) allows an employee on child-raising leave, who receives a supplement at this time, to undertake paid work for current or a different employer or to undertake other gainful activity, as well as education and training, if it does not exclude the possibility of personal care of the child.

Is the benefit intended Both maternity allowance during the parental leave and child-raising benefit are to complement the intended to take care of a child and – when needed – to combine childcare with work.

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who The maternity allowance during the parental leave is paid from the social insurance have to pay the salary fund by the Social Insurance Institution (ZUS), not by an employer. during statutory periods

of parental leave The child-raising supplement is tax financed and paid by public authorities. entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

See the information above. Is it possible that both

parents claim salaryrelated child-raising

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

As it was already mentioned above, in Poland we distinguish two groups of benefits aimed at replacing income C AN A PARENT RECEIVE A SALARY - during – broadly speaking – the child-raising periods:

RELATED CHILD - RAISING BENEFIT the maternity allowance which is a part of a compulsory social insurance scheme and may be granted exclusively REGARDLESS OF WHICH PARENT to insured person – both employees and other related groups.

FACTUALLY FULFILS THE CONDITIONS The last amendments to the Act on Social Insurance Cash Benefits in Cases of Sickness and Maternity introduced OF ENTITLEMENT UNDER NATIONAL LAW the possibility of excersising the right to maternity allowance by an insured father of the child (or other immediate

AND IF SO HOW ? insured family member) in cases of: − death of mother of the child; − abandonment of the child by a mother; − if the mother is unable to take care of the child in a situation when she is unable to eg. live independently

also in a situation when a mother of the child in not insured. Still, a person aquiring the allowance must be the subject of social insurance in Poland.

Family benefits, including the child-raising supplement, are of a different nature. They are means tested and has no connection with the previous remuneration and professional activity of the beneficiary. The child-raising supplement may be granted only to an employee using the child-raising leave.

PORTUGAL

R EPLY

In Portugal, until 1984, the parental allowance was restricted to mothers and the leave was for a short period. The institution of a first form of child´s raising benefit occurred in 1937, when a short leave of 30 days was created to female workers: the leave, though, was optional and could be given by the employer to the worker being entirely supported by him. With the reform of the welfare system in 1962, a truthfully maternity allowance, relying in a social insurance scheme, was instituted (60 days of leave fully paid). Mothers could also enjoy a half hour per day of work as breastfeeding period. After the democratic revolution of 1974, and with the new Constitution of 1976, the maternity allowance was finally considered a universal right of the female workers, and the leave entirely paid by the Social Security System increased up to 90 days. After 1984, with the approval of the Decree 4/84 (the new legal regime of maternity and paternity allowances), fathers were able to share the maternity allowance, but only in case of death or incapacity of the mother after giving birth. Only in 1995, this possibility of sharing the initial maternity leave was extended to fathers, irrespectively of the cause, although mothers should necessarily take a period of 14 days within the overall 90 days leave. In this occasion, fathers were also given the possibility of enjoying two days after the child´s birth, of absence from work, but this was not mandatory. Also notice that in 1984 had also been created a new special

H leave of six months/two years that could be taken until the child completed 3 years old, but this new leave was not ISTORY OF THE SALARY - RELATED paid by Social Security.

CHILD - RAISING BENEFIT In 1998-99, the maternity leave was increased up to 120 days, being entirely paid by the Social Security given

that six weeks of that leave should be an exclusive right of mothers. In 1999, it was created a leave of paternity of 5 days, fully paid by Social Security, and created a subsequent parental leave of 15 days (to the fathers), entirely paid by Social Security, as long as taken immediately after the end of the maternity leave. Other special parental leaves were also created and could be taken in the first years of the child´s life. With the Labour Code of 2003-2004, the paternity allowance of 5 days became mandatory, and the maternity leave could now be of 120 days, being fully paid (100% of the worker´s salary), or of 150 days, with a reduction (80% of the worker´s salary). The current system, described infra, results from the new Labour Code (approved by Law 7/2009) and of Decree 91/2009. Both have suffered changes in the last years. The latest alterations were most recently approved in the Portuguese Parliament, the 1 st September of 2015. A significant innovation introduced by the new Labour Code is that the current regime does not distinguishes, as in the past, between maternity and paternity leaves, but uses commons expressions of ‘parental leaves’ that can be shared, within certain conditions, between mothers and fathers. The idea of equal treatment between women and men was hence reinforced in the Portuguese regime.

Parental leave in Portugal is understood to be the period of time during which working mothers and fathers are entitled to stay at home following the birth or adoption of a child.

The amount of the benefits corresponding to each form of parental leave is as follows: For initial parental leave (after birth or adoption) as selected by the parents:  100% of the reference salary for leave of 120 days;  80% of the reference salary for leave of 150 days;  100% of the reference salary for leave of 120 days with an additional 30 days in the event of sharing (120+30);  83% of the reference salary for leave of 150 days with an additional 30 days also in the event of sharing (150+30). For parental leave exclusive to the father (10 mandatory days plus 10 optional days) this sum is:  100% of the reference salary.

D For extended parental leave (that integrates the so-called supplementary leave to ESCRIPTION OF THE SALARY - RELATED care for a child under the age of 6) is paid by the social security in the following

CHILD -

Level of the benefit

RAISING BENEFIT circumstances and as follows:

 The daily amount of the extended child benefit corresponds to 25 % of the worker’s reference salary as long as taken immediately after the period during which they were receiving the initial child benefit or during which the other parent was receiving the extended child benefit.

The Portuguese social security system does not pay for any other benefits for child raising leaves, even though non paid special leaves or part-time work, or both, are allowed to workers by the Labour Code. In fact, once they have exhausted their entitlement to supplementary parental leave, parents are entitled to take up to two years (consecutively or interspersed) of leave for childcare. For third and subsequent children, this leave is limited to three years. There is, though, a special leave to care for children with a disability or chronic illness, whose benefit corresponds to 65% of the beneficiary’s reference salary, capped at twice the IAS (indexante dos apoios sociais, Index of Social Support). The IAS corresponds to € 419.22.

The Decree 91/2009 has also created the so-called social parental (initial) leaves, whose amounts are as follows:  80% of 1xIAS (€419,22), for leave of 120 days;  64% of 1xIAS (€419,22), for leave of 150 days;  80% of 1xIAS (€419,22), for leave of 120 days with an additional 30 days in the event of sharing (120+30);  66% of 1xIAS (€419,22), for leave of 150 days with an additional 30 days also in the event of sharing (150+30).

For parental leaves

Only workers may be recognised as being entitled to take leave, unpaid leave or equivalent periods of absence under the Labour Code. This is different from the social protection scheme, which requires the beneficiary to have been in gainful employment for a guarantee period of six calendar months, consecutive or interspersed, at the date of the occurrence justifying the benefit. When counting the six months we take into account the non-overlapping periods of gainful employment under other social protection schemes, completed in Portugal or elsewhere, that cover this form of benefit, including for workers in the public services.

Conditions of Self-employed workers and persons covered by the voluntary social security scheme entitlement must have paid their social security contributions in full up until the end of the third month immediately preceding the month of the occurrence preventing them from

working.

For social parental leaves

For workers who do not work or pay for the Social Security system, or for those that, although paying, haven´t fulfilled the abovementioned guarentee period of six months. Conditions: - Legal residence in Portugal; - These are means-tested benefits.

Parental leaves are exclusively calculated with respect to salary. Exclusively or partially Social parental leaves are partially calculated with respect to salary (which may not calculated with respect even exist), because since they the benefits are means-tested they consider other

to salary sources of income.

Maximum duration of For initial parental leave (including social leave), the maximum duration of the

the benefit benefit is of 180 days, which is given in case of shared leave. For extended parental leave the benefit is paid for a period of three months.

Who can claim the Both can claim the benefit. Notwithstanding, there are exclusive periods of paid leave benefit (one or both (mothers are exclusively entitled to take parental leave of up to 30 days before the parents?) and for how birth, but must take 6 consecutive weeks of leave following the birth; fathers are

long in case of split required to take ten working days of parental leave, five of which must be entitlement between consecutive, within the 30 days immediately following the birth of the child, the

the parents? remaining days may be taken in a single stretch or at intervals).

Can the benefit be There are no paid benefits in case of part-time work. claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended Yes. Benefits for parental leaves are one aspect of the labour regime that intents to to complement the promote the conciliation between work and family needs.

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who No. have to pay the salary during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

Yes. Parental leaves can be shared by parents and in that case the amount of the

Is it possible that both benefit will be higher (see above ‘level of the benefits).

parents claim salaryrelated child-raising

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - According to the Portuguese law, a worker only benefits of social protection whether the conditions of the Labour RELATED CHILD - RAISING BENEFIT Code are fulfilled (being a worker is one of them, and having a minimum period of insurance the other one).

REGARDLESS OF WHICH PARENT As for non-workers, and in order to benefit from social parental leave, the residence condition and the means-test FACTUALLY FULFILS THE CONDITIONS condition should be fulfilled.

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

ROMANIA

R EPLY

The child-raising benefit was established in Romania in January 1990 and faced in last 25 years several changes. By Decree-Law 31 / 01.19.1990 is established the right to the child-raising benefit and leave for the child aged up to 1 year, after the end of the maternity benefit of 112 days. Women affiliated to the social insurance scheme were entitled. The amount of the benefit was 65% of the monthly wage rate. The benefit was paid by the social insurance scheme. No specific contribution was established for finance the benefit. The Law 120 / 07.09.1997 on child-raising benefit bring some changes: -women affiliated to the social insurance scheme received a leave for the child aged up to 2 years and the amount of the child-raising benefit was raised to 85% of the basic salary and other salary income; - women affiliated to the farmers insurance scheme received a benefit of 80% of the average monthly insured income calculated for the last 6 months of contribution paid.

Financial unsustainability of this benefit makes the Law no.19/ 2000 on public pension system and other social insurance rights to change the calculation basis. The monthly amount child –raising benefit was 85% applied to the average monthly income in the last 6 months and may not exceed the ceiling of 3 times the gross average salary

H per economy. No specific contribution was collected for this benefit. ISTORY OF THE SALARY - RELATED A new change appears by GEO (Government Emergency Ordinance) 9/2003 amending and supplementing Law no.

CHILD - RAISING BENEFIT 19/2000 on public pensions and other social insurance rights by extending the calculation basis and increases the

ceiling. Thus, the condition for entitlement was raised at last 10 months preceding the child birth, on which was paid individual contribution to social insurance system. The amount of the benefit could not be less than 85% of the average net annual forecast by the state social insurance budget law and not exceed the ceiling of 5 times the average gross wage. Two months later, by GEO no. 23 of 10 April 2003 amending and supplementing Law no. 19/2000, rights, are established after 31 December 2003 the amount of the benefit was set at 85% of gross average wage in the state social insurance budget and approved by the state social insurance budget law.

Due to the deficit of the pension budget, through GEO 148/2005, the child raising benefit was financed by the state budget and removed from the scope of the social insurance system. The eligibility criterion was 12 months of professional income subject to income tax according to Law no. 571/2003 on the Fiscal Code, before the child birth. There were taken into account and assimilated periods (unemployment, sick leave, college attending, etc.). The amount of the benefit was set at 800 RON in 2006. In 2007 the amount of the benefit was split as: 600 RON the child-raising benefit and 200 RON the state allowance for children up to 2 (3, for disabled children) years. A new benefit was introduced, in the form of monthly incentive of 100 RON lei for parents who return to work before the child turns the age of 2 or 3 years, if disabled.

In 2008, two changes of GEO 148/2005, Law no. 257/2008 of 1 January 2009 changes the amount of benefit fixed at of 85% of the average net monthly income of the person entitled and by GEO 226/2008, a ceiling is set at 4,000 RON. Due to the financial crisis, by Law no.118 / 2010 the amount of the benefit is reduced by 15%, but not less than 600 RON.

The last important change was through the Government Emergency Ordinance no.111 / 2010 on child raising benefit which introduced the possibility of option for the duration and accordingly for the amount of the benefit until the child is aged 1 year, 2 years or 3 years for a child with disabilities. Thus, if the parent chooses to stay in the child -raising leave until the child is ages 1 year, he/she received a monthly allowance of 75% of the average net income of the last 12 months, which cannot be less than RON 600 or more than RON 3,400. If the parent returns at work until the child turns 1 year of age, the incentive was 500 RON and is paid until the child turns 2 years old. If the parent does not return to the labor market, it may choose to grant unpaid leave to care for children aged 1 year and 2 years. If the parent chooses to stay in the parental leave until the child is aged 2 years, the parent receive a monthly allowance of 75% of the average net income of the last 12 months, but not less than 600 RON and a maximum of 1,200 RON; In this case the incentive for work returning is not available. If a parent has twins, the amount of the benefit is supplemented with 600 RON. Number of beneficiaries: 2006: 186,342 2007: 189,990 2008: 179,070 2009: 191,174 2010: 206,264 2011: 196,680 2012: 160,028 2013: 142,170 2014: 130,579

The beneficiary is entitled to opt for the duration of the benefit: - child-raising leave and indemnity for the child aged up to one year, or - child-raising leave and indemnity for the child aged up to two years.

D ESCRIPTION OF THE SALARY - RELATED The amount of the benefit varies according to the duration of the benefit and the

CHILD -

Level of the benefit RAISING BENEFIT previous incomes of the claimant.

• 1) 

  If the option is child-raising leave and indemnity for the child aged up to one year, the amount of the benefit is 85% of the average net income earned during the last 12 months preceding the contingency, but not less than 1.2 RSI and not more than 6.8 RSI, where RSI = Reference Social Indicator = RON 500 (EUR 111)

  The amount of the benefit is between 600 and 3400 RON (EUR 133-756)

• 2) 

  If the option is child-raising leave and indemnity for the child aged up to two years, the amount of the benefit is 85% of the average net income earned during the last 12 months preceding the contingency, but not less than 1.2 RSI and not more than 2.4 RSI, where RSI = Reference Social Indicator = RON 500 (EUR 111)

  The amount of the benefit is between 600 and 1200 RON (EUR 133-267)

If the child is disabled, the benefit is paid until the child aged up to three years. In this case the amount is 85% of the average net income earned during the last 12 months preceding the contingency, but not less than 1.2 RSI and not more than 6.8 RSI, where RSI = Reference Social Indicator = RON 500 (EUR 111). The amount of the benefit is between 600 and 3400 RON (EUR 133-756).

• 12 months period of taxable personal income before the child birth, • take leave to raise the child, • living with the child, being responsible for him/her • fulfilment of the fiscal obligations owed to the local budgets (this requirement does not apply to single-parent families).

For entitlement, there are taken into account assimilated periods when the persons: - Received social security benefits (unemployment, pensions, sickness, child raising benefits)

• - 

  temporary interrupted the activity, at the employer's initiative, without termination of the contract

Conditions of - 3 months between the date of termination of an employment contract for a entitlement definite term and the date of beginning of another employment contract of limited duration;

• - 

  accompanied the husband / wife sent in permanent mission abroad; - performed military service on a voluntary basis, were concentrated, mobilized or prisoner; - attended without interruption day courses of postgraduate education or, if applicable, graduate level university masters, organized by law in the country or in another Member State of the European Union in a recognized field Ministry of Education, Research, Youth and Sports, unless discontinuation rates for medical reasons; - had the status of doctoral student, as provided by art. 20 and 21 of Government Decision no. 567/2005 on the organization and development of doctoral studies, with subsequent amendments; - was in the period between the end of a primary and secondary education and start in the same calendar year to another form of school education, at day courses organized by law, frequented without interruption; - was in vacation between the study years; - received professional incomes in other EU Member State

Exclusively or partially The benefit is calculated taking into account professional incomes (salary, incomes as calculated with respect self-employed and incomes from agricultural activity).

to salary

Maximum duration of If the child is disabled, the benefit is paid until the child is aged three years. the benefit

Who can claim the Both parents can claim the benefit, if they fulfil the conditions, but not benefit (one or both simultaneoulsly. parents?) and for how The benefit has to be split between the two parents, at least one month. Is the

long in case of split option of the parents how they split the benefit. entitlement between

the parents?

Can the benefit be Yes, all the incomes received are taken into account. claimed in case of

partial reduction of income pursuant to part-time/flexible working?

Is the benefit intended The benefit is intended to help the family raising the child, improve the reconciliation to complement the of work, private and family life, improve the natality and exercise the parental leave

exercise of parental rights. leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who The benefit is paid directly by the local authorities, from the state budget. It is not have to pay the salary considered a social insurance benefit. during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

It is possible for each parent to claim the benefit, if they are entitled, but not

Is it possible that both simultaneoulsly. parents claim salary It is the option of the parents how they split the benefit. related child-raising When a parent take the child-raising benefit, during that period (1 year or 2 years),

benefits and if so, how the other parent has to take at least 1 month child-raising benefit. If not, that month

are such rights divided cannot be claimed by the long term beneficiary of the benefit.

between parents; can In case that the mother takes child raising leave for the child aged up to 1 year, she

these be exercised is entitled to only 11 month of benefit. If the father doesn’t claim the benefit, 1

simultaneously? month of the benefit is lost.

Each parent receives the benefit according to his/her previous incomes.

C AN A PARENT RECEIVE A SALARY - The entitlement to the benefit is individual. RELATED CHILD - RAISING BENEFIT Conditions to entitlement for the parent are to leave the professional activity in order to raise the child and to live REGARDLESS OF WHICH PARENT with the child, to be responsible for his/her maintenance.

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

SLOVAKIA

R EPLY

First law: 1888. 2003 – social insurance, implemented in 2004, 2003 (income replacement) implemented in 2004,

H ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Number of accounted benefit claimants of maternity benefit – monthly average 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 20531; 13526; 16382; 16807; 17114; 18183; 19774; 20092; 23212; 24221; 23858; 23132

The only salary related child raising benefit is maternity benefit. ( parental benefit, child benefit are not salary related benefits)

Level of the benefit 65% of the daily assessment basis. The daily assessment basis is the earnings in the last year before the expected date of childbirth. (daily earnings calculated on the

basis of the previous year, with a monthly ceiling of one and a half times the national average monthly wage)

The entitlement to maternity benefit is conditioned by the continuance of sickness insurance for a minimum of 270 days in the last two years prior the childbirth, as well as by the existence of sickness insurance at the time of commencement of the maternity leave and/or upon the expiry of the protective period as of that date. Moreover,, self-employed persons and voluntary insured persons are obliged to pay their sickness insurance contributions on time. Sickness insurance is mandatory for: Employee with regular income

Conditions of Self-employed person meeting conditions regarding the income out of business. entitlement An employee shall be an individual in a legal relation with a right to a regular

monthly income and also a person performing activities on the basis of agreements on work performance besides work contract with a regular monthly income, except for a person: - Performing activities on the basis of a Contract for part-time work of students and - - performing activities on the basis of an agreement on the performance of work or contract for services, if the person is granted the old-age, disability, retirement pension and has reached the old age, disability, retirement age.

Conditions: - Pregnancy or the care for a new-born child - Valid sickness insurance - Being covered by sickness insurance for not less than 270 days during the last 2 years preceding childbirth (delivery)

• - 

  After termination of sickness insurance – being in period of entitlement to sickness benefits or within the duration of the protective period. The duration of the protective period for a female insured person, whose sickness insurance terminated at the time of her pregnancy, is 8 months.

Exclusively or partially Calculated with the respect to sickness insurance contributions from salary (minimum calculated with respect and maximum). – see conditions

to salary

Is paid from six to eight weeks before the expected date of childbirth for a total of 34 weeks; 37 weeks for a single mother and for multiple births; 22 weeks for a substitute caregiver; 43 weeks for a single parent or substitute caregiver raising at

Maximum duration of least two newborn children; or at least 14 weeks if the child is stillborn. the benefit

Maternity leave granted in connection with the birth must not be shorter than 14 weeks and may not be terminated or interrupted before the lapse of six weeks from the date of the birth.

Other insured persons are also entitled to maternity benefits, e.g. the child`s father

Who can claim the or a person caring for the child based on a decision of a competent authority. Always benefit (one or both only one person – there is no split between parents. parents?) and for how If another insured person is taking care of a child, such a person shall be entitled to

long in case of split maternity benefit as from the date of assuming the care of the child for a period of entitlement between 28 weeks from the commencement of entitlement to maternity benefit ( or, if is a

the parents? single person, until the end of the 31

st week from the commencement of the entitlement to maternity benefits, or if assuming care of 2 or more children, until the

end of 31 st week from the commencement of the entitlement to maternity benefit.

Can the benefit be See conditions of sickness insurance: insured person has to contribute 1,4% of claimed in case of covered monthly earnings, voluntarily insured persons contribute 4.4% of declared

partial reduction of monthly earnings. income pursuant to The minimum earnings used to calculate contributions for maternity benefit is the part-time/flexible legal monthly minimum wage.

working? So, doesn´t matter, what kind of work, but contributions minimum 270 days and from legal monthly minimum wage.

There is also maximum earnings used to calculate contributions for maternity benefits, in the 2014 1,153.50 Euros. Voluntary sickness insured person can be a person after age of 16 years, having permanent residence on the territory of the SR, temporary residence permit or permanent residence permit (EU/EEA/Swiss citizens fulfil this condition if they have residence in EU/EEA/Switzerland), if the person: is not granted the old-age pension, early retirement or disability pension because of a decline of earning capacity by more than 70%; is not granted disability pension when reaching the retirement age and; at the same time is voluntarily pension insured.

Is the benefit intended The benefit is increasing – period and amount – and the plan is further increase to to complement the 75% from monthly earnings.

exercise of parental There is additional payment to the Maternity benefit up to amount of the Parental leave rights (within the Allowance if the amount of the maternity benefit is less than the Parental Allowance meaning of the Parental

Leave Directive)?

For the purposes of extended care of children, employers are obliged to grant women and men who so request, parental leave until the day the child turns three years old (it can be requested at any time up to the age of 3 years, (in case of children with long-term poor health requiring special care until six years), even if the mother/father has been working after the maternity/paternity leave).

Are employers who An employer must excuse the employee´s absence from work on the grounds of have to pay the salary incapacity for work due to illness or injury, periods of maternity and parental leave, during statutory periods quarantine, attending to a sick family member or caring for a child younger than 10

of parental leave years of age who for important reasons, cannot be left in the care of a childcare entitled to either "offestablishment or school that the child normally attends, or in case of medical

set" or claim examination of the person who otherwise takes care of the child. reimbursement from An employer has to contribute to sickness insurance (maternity) 3% of covered

the social security monthly earnings . institution for salary Equalisation benefit during the pregnancy and maternity: paid to the employee - Affiliation to the sickness insurance system

during parental leave? - Transfer to another job in respect of pregnancy or maternity - Reduced earnings as a consequence of the transfer.

Equalisation Benefit during pregnancy and maternity: - 55% of the difference between previous and actual wage after transferring to another job ( up to 55% of the national average wage). The benefit is granted for a period of pregnancy or maternity, at longest until the end of the 9 th month after confinement

Parental leave – maternity benefit can be taken by the mother or the father until the child is three years old. For children with long-term health problems, parental leave

Is it possible that both can be extended until the child reaches six years of age. Who will use parental leave parents claim salarydepends on parent´s decision.

related child-raising Father has a right for 28 months for maternity benefit. After 34 or 43 weeks of benefits and if so, how maternity benefit for mother, father can start with parental leave maximum 28 are such rights divided weeks ( condition is sickness insurance, and mother is not apply for parental between parents; can allowance.). So, together maximum is 62 – 71 weeks on maternity benefit (without

these be exercised Parental allowance). So both parents can use maternity benefit, but not

simultaneously? simultaneously, but continuously.After this period parent can claim parental allowance.

The parental leave is to a great extent used by women (1 – 2% of men take parental

leave)

C AN A PARENT RECEIVE A SALARY - Yes, under the conditions of voluntary sickness insured person RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

SLOVENIA

R EPLY

Introduction

Salary-related-child-raising benefits are provided by the parental care insurance, i.e.: - maternity benefit (materinsko nadomestilo), paternity benefit (očetovsko nadomestilo) and parental benefit (starševsko nadomestilo), provided during maternity paternity and parental leaves, - payment of social security contributions during part-time work due to parenthood (pravica do krajšega delovnega časa in pravica do plačila prispevkov za socialno varnost zaradi starševstva), or for leaving the labour market in case of four or more children (pravica do plačila prispevkov za socialno varnost v primeru štirih ali več otrok), - and the new benefit or payment of social security contributions during breast-feeding break (nadomestilo v času odmora za dojenje in pravica do plačila prispevkov za socialno varnost v času odmora za dojenje).

Next to this (social) insurance non-contributory family benefits are provided. They are granted - at birth of a child as parental allowance, (starševski dodatek) and birth grant (pomoč ob rojstvu otroka), - for raising of a child as child benefit (otroški dodatek) and large family supplement (dodatek za veliko družino),

H - for disabled children child as child-care supplement (dodatek za nego otroka), and partial payment for lost ISTORY OF THE SALARY - RELATED income (delno plačilo za izgubljeni dohodek).

CHILD - RAISING BENEFIT

Some of family benefits are salary-related. Salary (or proportion of it) is used either as a qualifying condition or for

calculating the benefit level.

Parental allowance (for those not entitled to parental care insurance benefits) is calculated as a flat-rated amount

set at 55% of minimum salary, but should from 2016 onward be set as a fixed amount of 252.04 euro monthly,

which fully corresponds to 55% of minimum salary).

Birth grant (otherwise excluded from coordination rules) was transformed from universal to selective benefit

during the crisis. It is provided to families whose income per family member does not exceed 64% of average

salary in Slovenia

There are 8 income brackets (during the times of crisis only 6, i.e. without the two highest) for the entitlement to

a child benefit. They are set with the relation to average salary in Slovenia (the highest income bracket, i.e. the 8 th

bracket is for families whose income does not exceed 99% of average salary per family member, if it does, there is

no entitlement; during the crisis the 6 th bracket, i.e. 64% of average salary, is applied).

Also large family supplement was transformed from universal to selective benefit during the crisis. It is provided to

families whose income per family member does not exceed 64% of average salary in Slovenia.

Partial payment for lost income is paid to one of the parents who leaves the labour market or works part-time. It amounts to 734.15 euro (or its proportionate part in case of part-time work). This amount corresponds exactly to the minimum wage in the first half of 2010. Child-care supplement is a flat-rate benefit, not salary-related.

Family benefits will not be explained further, since they are not related to the individual salary, but rather to minimum or average salary in Slovenia.

Historical development

Family benefits were introduced in 1993 with the Family Benefits Act (Zakon o družinskih prejemkih, ZDPre).

Family benefits were:

• - 

  benefit during the maternity leave (leave was regulated under labour law). It was an insurance based benefit, since (low, but nevertheless) contributions had to be paid, and it was salary-related (calculated as 100% of beneficiary’s average salary in the preceding 12 months),

• - 

  parental allowance,

• - 

  birth grant,

• - 

  child benefit (at first envisaged as universal benefit, but at first deferred and later amended, so it was never universal in practice, but the threshold was rather high).

In the year 2001 the Parental Care and Family Benefits Act (Zakon o starševskem varstvu in družinskih prejemkih– ZSDP) was introduced. It was composed of two parts. In the first parental care insurance was regulated and in the second one family benefits. Parental care insurance provided the rights to:

• - 

  parental leave (composed of maternity, paternity, and child-care leaves),

• - 

  parental benefit (composed of maternity, paternity, and child-care leaves),

• - 

  part-time work due to parenthood with partial payment of social security contributions.

All these benefits were individualised and salary-related.

Family benefits were provided:

• - 

  at birth: parental allowance and birth grant,

• - 

  for raising of a child: child benefit and large family supplement,

• - 

  for disabled children: child-care supplement and partial payment for lost income.

Average or minimum salary was used to either set the entitlement conditions or for calculating the benefit.

In the year 2014 new Parental Care and Family Benefits Act (Zakon o starševskem varstvu in družinskih prejemkih– ZSDP-1, Official Gazette of the Republic of Slovenia, no. 26/2014) was passed. It follows the structure of former ZSDP (affected also with several anti-crisis laws), with some modifications. The latter concern different names of benefits, longer paid paternity benefit (after the crisis), transferability of parental benefti and some other. Benefits are described above (under Introduction).

Statistical information

Statistical information was kindly provided by the Slovenian Ministry of Labour, Family, Social Affairs and Equal Opportunities

All benefits (maternity, paternity, child-care/parental benefits)

Year Number of beneficiaries Paid benefits (without employer’s (monthly average) contributions) in EUR

2008 20.959 249.774.467 2009 22.365 282.014.581 2010 22.493 292.023.555

2011 22.782 299.411.227 2012 22.086 294.019.934 2013 21.130 262.854.102 2014 20.643 243.940.353

Payment of social security contributions during part-time work due to parenthood

Year Number of beneficiaries Paid benefits in EUR 2008 5.541 5.191.430 2009 7.937 6.774.798

2010 8.979 9.541.329 2011 10.108 11.497.083 2012 11.001 11.722.417 2013 11.585 13.940.016 2014 12.457 15.307.881

Payment of social security contributions during leaving the labour market in case of four or more children

Year Number of beneficiaries Paid benefits in EUR 2008 997 1.928.932

2009 1.174 2.379.215 2010 1.301 3.175.976 2011 1.436 3.779.087 2012 1.640 4.087.476 2013 1.525 4.312.590 2014 1.527 4.321.803

Parental allowance

Year Number of beneficiaries Supplement in EUR

2008 2.961 6.299.921

2009 2.791 6.153.737

2010 2.747 6.179.958

2011 2.708 6.137.132

2012 2.624 6.312.779

2013 2.917 8.349.430

2014 3.163 9.221.143

Birth grant

Year Number of beneficiaries Grant in EUR 2008 21.111 5.721.131 2009 21.734 5.941.239 2010 21.792 6.404.931 2011 20.275 5.778.151 2012 15.108 4.322.425

2013 15.437 4.416.198 2014 15.533 4.432.599

Child benefit

Year Number of beneficiaries Benefit in EUR 2008 376.802 275.828.480 2009 378.348 287.265.255 2010 374.466 289.642.826

2011 367.525 293.890.552 2012 283.361 249.535.863 2013 237.576 221.347.098 2014 238.325 217.624.215

Large family supplement

Year Number of beneficiaries Supplement in EUR

2008 28.830 10.699.058

2009 29.287 11.036.523

2010 30.001 11.854.758 2011 30.193 12.089.944 2012 28.325 11.463.344 2013 25.607 10.399.094 2014 25.241 10.324.622

Child-care supplement

Year Number of beneficiaries Supplement in EUR 2008 5.957 7.588.231 2009 6.022 8.061.613 2010 5.992 8.253.498 2011 5.963 8.362.057

2012 6.043 8.497.020 2013 6.024 8.169.824 2014 6.056 8.534.573

Partial payment for lost income

Year Number of beneficiaries Partial payment in EUR 2008 488 2.954.296 2009 529 3.277.959 2010 577 3.656.056

2011 631 4.752.601 2012 667 5.154.952 2013 701 5.565.737 2014 712 5.681.436

No statistical data is available yet for the new benefit or payment of social security contributions during breastfeeding break.

Maternity benefit is 100% of the basis from which the contributions for parental protection insurance have been calculated in consecutive 12 months, by taking into account a month before the last month prior to the submission of the first application for parental leave. The payment of maternity benefit may not be higher than two times the average monthly wage and cannot be less than 55%% of minimum wage

D ESCRIPTION OF THE SALARY - RELATED Level of the benefit as set in 2006 and adjusted by the Act Regulating Adjustments of Transfers to

CHILD - RAISING BENEFIT Individuals and Households in the Republic of Slovenia (such minimum wage is lower than then the actual minimum wage in 2015).

Paternity benefit and parental benefit (also for adoptive parents) are: 90% of the basis from which the contributions for parental protection insurance have been calculated in consecutive 12 months, by taking into account a month before the last month prior to the submission of the first application for parental leave (100% when the basis does not exceed €763.06). Payment of paternity and parental benefit may not be higher than two times the average monthly wage and cannot be less than 55%% of minimum wage as set in 2006 and adjusted by the Act Regulating Adjustments of Transfers to Individuals and Households in the Republic of Slovenia (such minimum wage is lower than then the actual minimum wage in 2015).

Social security contributions during part-time work due to parenthood, or for leaving the labour market in case of four or more children are paid from minimum salary (or its proportionate part in case of part-time work).

Benefit or payment of social security contributions during breast-feeding break is provided as proportionate part of minimum salary (for one hour daily), until the child reaches nine months. From nine to 18 months only contributions from the proportionate part of minimum salary are paid (by the State).

The beneficiaries of maternity benefit, paternity benefit or parental benefit must be covered by the Parental Care Insurance and be insured prior to the first day of the leave.

To maternity/paternity/parental benefit are entitled also persons not entitled to the leave, if they were insured for at least 12 months in the last three years before

Conditions of claiming the benefit. This is advantageous for the persons with career breaks. entitlement One of the parents taking care of a child is entitled to payment of social security

contributions during part-time work due to parenthood or for leaving the labour market in case of four or more children. In the latter case parental care insurance in the last 12 months is required.

Benefit/contributions for breast-feeding break are provided to full-time employed mothers.

Exclusively calculated with respect to salary: 100% (maternity benefit) and 90% (parental and paternity benefit, could be 100%

Exclusively or partially when the basis does not exceed €763.06) of the basis from which the contributions calculated with respect for parental protection have been calculated in consecutive 12 months, by taking into

to salary account a month before the last month prior to the submission of the first application for parental leave.

Calculated with respect to minimum salary are (proportionate) social security contributions during part-time work due to parenthood or for leaving the labour market in case of four or more children and benefit/contributions for breast-feeding break.

Maternity benefit

105 calendar days, of which 28 days before the confinement. Use of 15 days before and/or after the birth is mandatory.

Paternity Benefit

Paid leave of 15 days, to be used during the first 6 months of the child’s life. Exceptionally during the first 12 months when: a child is continuously in a hospital; father is continuously absent due to work assignments; adoption is after six months of child age. Further unpaid leave of 75 days, to be used until the child’s 3rd birthday, during which the State pays social security contributions for the father. When the GDP rises above 2,5% the paternity leave for the fathers will last 30 days (15 days until the age of the child of six/in some cases 12 months and 15 days after the parental leave-until the end of child’s first grade of elementary school), all with wage compensation.

Maximum duration of Parental benefit

the benefit The right to parental leave/benefit may be exercised by both parents and under legally specified conditions also by other persons. Each parent has the right to 130 days of parental leave (together 260 days). Mother can transfer to a father 100 days of parental leave and a father can transfer to a mother 130 days of parental leave. Parental leave follows immediately after maternity leave and is intended for the further care and protection of the child. Parental leave shall be used in a continuous series in the form of full or partial absence from work.

In exceptional cases, parental leave may be prolonged: • leave is extended by 90 days for the birth of twins, • for each additional live born child, leave is extended by a further 90 days, • for a premature birth, leave is extended by the number of days that the pregnancy was shorter than 260 days,

• for the birth of a child needing special care and protection leave is extended by 90 days (on the basis of the opinion of a medical commission),

• in a case in which the parents at the time of the birth are already providing care and protection to 2 children, not finished the first grade of elementary school, leave is extended by 30 days,

• in a case in which the parents at the time of the birth are already providing care and protection to 3 children, not finished the first grade of elementary school, leave is extended by 60 days,

• in a case in which the parents at the time of birth are already providing care and protection to 4 or more children, not finished the first grade of

elementary school, leave is extended by 90 days.

Part of the parental leave of children lasting a maximum of 75 days may be transferred and used up until the child finishes the first grade of elementary school.

Adoptive parents have the right to parental leave, under same conditions as biological parents.

Social security contributions during part-time work due to parenthood are paid until one child reaches three years of age, or in case of two or three children the youngest finishes the first grade of elementary school. Contributions for leaving the labour market in case of four or more children are paid until the youngest child finishes the first grade of elementary school.

Benefit/contributions for breast-feeding break are paid until the child reached nine months or 18 months, respectively.

Maternity leave/benefit is intended for preparation for giving birth and care and protection of the child immediately after birth. The mother has the right to maternity leave. This right may only exceptionally be exercised by the father or another person, e.g. if the mother dies, leaves the child or is temporarily/permanently unable to care for a child). This right is as a rule not transferable.

Who can claim the Paternity leave/benefit is intended for fathers to be able to share with the mother the benefit (one or both child's care and protection during the child’s most sensitive period. Exceptionally it parents?) and for how may be used by another person, mother’s spouse or extramarital or same-sex

long in case of split partner, if s/he is actually carrying for a child and up to the duration not yet used by entitlement between the father. This right is as a rule not transferable.

the parents? Parental leave

The right to parental leave/benefit may be exercised by both parents and under legally specified conditions also by other persons. Each parent has the right to 130 days of parental leave (together 260 days). This right is transferable. Mother can transfer to a father 100 days of parental leave and a father can transfer to a mother 130 days of parental leave.

One of the parents (a mother or a father) taking care of a child may claim the payment of social security contributions during part-time work due to parenthood or for leaving the labour market in case of four or more children. In case of two children payment of contributions for part-time work is non-transferable for one year (mother) and one year (father).

Benefit/contributions for breast-feeding break may be claimed by a mother.

Maternity leave/benefit has to be used in a form of in a continuous series with full Can the benefit be time absence from work. claimed in case of Paternity and pa parental leaves/benefits may be used in the form of full or partial partial reduction of absence from work. In the latter case, there is a possibility to work-part time and income pursuant to receive corresponding part of the benefit. part-time/flexible

working? One of the parents taking care of a child may claim the payment of social security contributions during part-time work due to parenthood.

Is the benefit intended

to complement the Maternity, paternity and parental benefits are paid during maternity, paternity and exercise of parental parental leave. New law has been adopted in 2014 (ZSDP-1) also to meet the leave rights (within the requirements on (non-) transferability of benefits. Although the Parental Leave meaning of the Parental Directive leaves social security matters to the Member States, in Slovenia, social

Leave Directive)? security benefits are provided during mentioned leaves.

Are employers who Employers do not have to pay salary during maternity, paternity and parental leave. have to pay the salary Benefits are financed by contributions and taxes and are paid from the social security during statutory periods system (parental care insurance) directly to the beneficiaries.

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

Parental benefit can be exercised simultaneously by both parents only for the

Is it possible that both periods, that the parental benefit is prolonged (for example 90 days extension is parents claim salaryprovided for the birth of twins, of which both parents can exercise simultaneously 45 related child-raising days each).

benefits and if so, how are such rights divided between parents; can these be exercised simultaneously?

No. Maternity, paternity and parental benefits are personal benefits. The parent, who is entitled to the benefit, C AN A PARENT RECEIVE A SALARY - must be insured prior to the first day of the leave (or at least 12 months in the preceding three years).

RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

SPAIN

R EPLY

In Spain, since 2011, there has been a salary-related (income replacement) child-raising benefit. 90 The purpose of

the benefit is to support parents that take care of children (under 18 years) affected by cancer or any other serious

illness. The benefit allows one of the working parents to reduce his/her working hours for said reason. The

proportional reduction in salary is compensated by this benefit.

H ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Obviously the scope of this benefit is not raising every child only sick children, but it is the only child raising benefit

with an income replacement goal in Spain. 91

This benefit is rarely used. The last available statistics (July 2015 92 ) show that currently there are merely 1970

active beneficiaries. The average duration of the benefit is less than one year (308 days).

D Up to 100% of the contribution base for professional risks (the benefit is proportional ESCRIPTION OF THE SALARY - RELATED Level of the benefit to the reduction of the working hours).

CHILD - RAISING BENEFIT The contribution base for professional risks is the monthly proportional share of the

90 Codified Text of the General Law on Social Security (Royal Legislative Decree 1/1994 Article 135 quarter) developed by Royal Decree 1148/2011.

91 The following benefits have not been considered relevant to the purpose of this questionnaire:

• - 

  non contributory flat rate family benefits

• - 

  maternity benefit linked with parental leave (normally 16 weeks for one of the parents although it can be shared)

• - 

  paternity benefit (usually 13 days for the father for attending the mother and/or the baby)

• - 

  breastfeeding benefit (in case that there is a breastfeeding health risk because of the type of work performed by the mother during the first 9 months of the baby’s life)

92 http://www.seg-social.es/Internet_1/Estadistica/Est/Otras_Prestaciones_de_la_Seguridad_Social/EstadisticasCUME/Riesgoduranteelembarazo2015/index.htm

gross annual salary including overtime. The base is capped up and down (the current

minimum contribution base is 756,00 €/month and the maximum is 3.606,00

€/month).

The conditions of entitlement are the following

− Being a parent 94 (by birth or adoption) of a child under 18 years of age that

suffers cancer or any other serious illness, requires long term hospitalization

Conditions of and direct and continuous care.

entitlement 93 − Both parents are active workers insured in a Social Security scheme and up to date on her/his contribution obligations

− The beneficiary (only one parent) reduces the working hours at least by 50%

of the full time working hours and fulfills the minimum contribution period

requirement. 95

It is not calculated with respect to salary but with respect to the reference contribution

base instead.

Exclusively or partially The reference contribution base is the one for professional risks.

calculated with respect The contribution base for professional risks is the monthly proportional share of the

to salary gross annual salary including overtime. The base is capped up and down (the current

minimum contribution base is 756,00 €/month and the maximum is 3.606,00

€/month).

Maximum duration of The benefit is granted initially for 1 month and extended on a 2 months period basis as

the benefit long as the illness persists, the beneficiary wants to maintain the reduction of the working hours and the child is under 18 years of age.

Who can claim the Only one of the working parents can claim the benefit (but both parents have to be

benefit (one or both active workers)

parents?) and for how

long in case of split

entitlement between the

93 Royal Decree 1148/2011 Articles 2, 3 y 4

94 Or have the child under pre-adoption or permanent fostering

95 The period varies depending on the age of the worker. For workers over the age of 26, the minimum contribution period is 180 days in the last 7 years or 360 days in total

parents?

Yes precisely it is necessary a minimum reduction of the working hours (50%) to be

Can the benefit be entitled to this benefit.

claimed in case of The benefit only covers for the proportional reduction of the salary (top ups apply)

partial reduction of Part time workers could be also entitled to this benefit but only if the working hours

income pursuant to are no less than the 25% of the fulltime working hours. For fulfilling this requirement,

part-time/flexible in case the part time worker is simultaneously hired by different employers, it is

working? necessary to have into account total amount of working hours.

Is the benefit intended No, this is an independent benefit.

to complement the

exercise of parental

leave rights (within the

meaning of the Parental

Leave Directive)?

Are employers who offer No. On the one hand, as stated in the previous answer, parental leave benefit and

pay during statutory raising an ill child benefit are independent.

periods of parental On the other hand, during parental leave payment is made by the Social Security. The

leave entitled to either collective agreement may oblige the employer to complement the statutory benefit

"off-set" or claim when the salary tops the contribution base, but compensation or reimbursement by

reimbursement from the the Social Security is not envisaged.

social security

institution for salary

paid to the employee

during parental leave?

Is it possible that both Both parents cannot claim the benefit simultaneously. If both parents fulfill the parents claim salaryentitlement requirements, they can alternate the right.

related child-raising

benefits and if so, how

are such rights divided

between parents; can

these be exercised

simultaneously?

C AN A PARENT RECEIVE A SALARY - Only the parent that fulfils the requirements is entitled to the benefit.

RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

SWEDEN

R EPLY

Salary-related maternity benefit was introduced in the mid 1950:s, containing 90 days of income-related benefit ( Act on maternity support 1954:266). When the Act on social insurance (1962:381) was launched in 1962, the number of days with income-related benefit increased to 180. In 1974, maternity benefit was replaced by parental benefit, which still today is the salary-related child-raising benefit. The main novelty was that the parent taking

H ISTORY OF THE SALARY - RELATED care of the child, irrespective of gender, was entitled to benefit. The number of days with income-related benefit CHILD - RAISING BENEFIT was initially the same (180), but gradually increased during the years to come.

In 2014, 425 067 women received parental benefit and 344 947 men. The average number of days taken out by women was 94 and the average number of days taken out by men was 39. The average amount paid to men was 35 per cent higher than for women (Social Insurance Agency: Socialförsäkringen i siffor 2015).

80 per cent of the income of the parent, with a ceiling for income at 445 000 SEK Level of the benefit (10 times the price base amount of 44 500 SEK) Chapter 12, paragraphs 25-26 of

the Social Security Code, SCC

In order to be granted salary-related benefit for the first 180 days, the parent must have been insured for sickness benefit at a level exceeding 180 SEK per day for at

Conditions of least 240 days before the birth of the child. Being insured for sickness benefit

entitlement presupposes having income in Sweden. In order to be granted the following days of salary-related benefit, the parent must

D ESCRIPTION OF THE SALARY - RELATED be insured in the work-based insurance (having income from work in Sweden). There CHILD - RAISING BENEFIT is thus no qualification time for these days (Chapter 12 paragraphs 35, 39 SCC).

Exclusively or partially Partially; 390 of 480 days are calculated with respect to salary (for those with no calculated with respect salary, flat-rate guaranteed benefit is granted for these days, amounting to 225 SEK

to salary per day). 90 days of flat-rate basic benefit, amounting to 180 SEK per day, are granted to all residents (Chapter 12 paragraphs 18-24 SCC).

The total number of days with parental benefit is 480, but the number of days with Maximum duration of salary-related benefit is 390. 96 days may be taken out after the child is 4 years old

the benefit and may be taken out until the child is 12 years old (Chapter 12 paragraphs 12,13 and 19 SCC).

Who can claim the The parent taking care of the child can claim benefit. Days may be transferred benefit (one or both between parents, except for 60 days (so called fathers months) (Chapter 12 parents?) and for how paragraphs 15, 17 SCC).

long in case of split entitlement between

the parents?

Can the benefit be Yes, the benefit may be taken out in parts: 1/8, ¼, ½ and ¾. It is thus common to claimed in case of reduce working hours and claim parental benefit part time (Chapter 12 paragraph 9

partial reduction of SCC) income pursuant to part-time/flexible working?

Is the benefit intended According to the Act on parental leave (1995:584) a person has a right to parental to complement the leave when taking out parental benefits, full-time or in parts (paragraphs 5-6).

exercise of parental

leave rights (within the The right to leave during the first 18 months is however irrespective of taking out meaning of the Parental parental benefit. Also, a parent always has a right to reduce working hours up to ¼

Leave Directive)? for a child under eights years old (paragraphs 5 and 7).

Are employers who No issues. have to pay the salary during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

The parents may take out benefit for one child each.

Is it possible that both Also, 30 days of benefit may be taken out by the parents at the same time for the parents claim salarysame child during the child´s first year (Chapter 12 paragraph 4a SCC).

related child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

According to national law, the right to salary-related benefit is strictly connected to the parent him/herself fulfilling the conditions. ¨

C AN A PARENT RECEIVE A SALARY - RELATED CHILD - RAISING BENEFIT As parental benefit is classified as a maternity/paternity benefit as of September 1, 2011, the view is that it is only REGARDLESS OF WHICH PARENT when the family members are not entitled to any equivalent benefits in the other Member State that they may

FACTUALLY FULFILS THE CONDITIONS receive parental benefit from Sweden (article 67 of R 883/2004 is not applicable), see Social Insurance Board OF ENTITLEMENT UNDER NATIONAL LAW Legal guidance 2011:01 .

AND IF SO HOW ? http://www.forsakringskassan.se/wps/wcm/connect/21778b4b-d5ae-49c8-82b2- b45682eef263/rattsligt_stallningstagande_2011_01.pdf?MOD=AJPERES

SWITZERLAND

R EPLY

There have been some tries to introduce benefits for child-raising benefits in Switzerland. The most recent was a proposal, which was made by a member of the Federal parliament (see 11.3492 - Postulat “Congé parental et prévoyance familiale facultatifs” introduced by Anita Fetz); this proposal had no success. The Federal legislation

H ISTORY OF THE SALARY - RELATED only includes maternity leave benefits for women during 14 weeks (introduced on July 1 st 2005); men cannot claim CHILD - RAISING BENEFIT maternity leave benefits (Federal court ATF 140 I 305). In certain enterprises and public administrations (federal

and community level) parents are allowed to take an unremunerated paternity leave (Report of the Government from October 2013 as a response to the above mentioned proposal 11.3492, p. 12: “Congé de paternity et conge parental - état des lieux et presentation de divers modèles”).

Level of the benefit XXX

Conditions of

entitlement XXX

Exclusively or partially calculated with respect

to salary XXX

D ESCRIPTION OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Maximum duration of

the benefit XXX

Who can claim the benefit (one or both XXX parents?) and for how

long in case of split entitlement between

the parents?

Can the benefit be XXX claimed in case of

partial reduction of

income pursuant to

part-time/flexible

working?

Is the benefit intended XXX to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who XXX have to pay the salary during statutory periods

of parental leave entitled to either "offset"

or claim reimbursement from

the social security institution for salary paid to the employee during parental leave?

XXX

Is it possible that both parents claim salaryrelated

child-raising benefits and if so, how are such rights divided between parents; can

these be exercised simultaneously?

C AN A PARENT RECEIVE A SALARY - XXX RELATED CHILD - RAISING BENEFIT

REGARDLESS OF WHICH PARENT

FACTUALLY FULFILS THE CONDITIONS

OF ENTITLEMENT UNDER NATIONAL LAW

AND IF SO HOW ?

UNITED KINGDOM

R EPLY

Statutory Maternity Pay (SMP) was introduced in 1987.

The principal statutory provisions for Statutory Maternity Pay are contained in:

• The Social Security Contributions and Benefits Act 1992 (as amended). Part XII of the Act covers SMP • The Statutory Maternity Pay (General) Regulations 1986 (SI 1986 No 1960) • The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (SI 1994 No 1882) • The Statutory Maternity Pay and Statutory Adoption Pay (Curtailment) Regulations 2014

H ISTORY OF THE SALARY - RELATED

CHILD - RAISING BENEFIT Employees may have a right to 1 or 2 weeks paternity leave and Statutory Paternity Pay.

Prior to 5 April 2015 employees were eligible for Statutory Additional Paternity Leave and Additional Statutory Paternity Pay if their partner returned to work before the end of their maternity (or adoption) leave or pay period. On 1 December 2014, the government introduced Shared Parental Leave (SPL) and Shared Parental Pay (ShPP) and abolished Statutory Additional Paternity Pay. This change applies to mothers whose babies are due on or after 5 April 2015 (see below).

Statutory Maternity Pay is paid at 90% of a person’s average weekly earnings (before tax) for the first 6 weeks

D ESCRIPTION OF THE SALARY - RELATED Level of the benefit £139.58 or 90% of average weekly earnings (whichever is lower) for the next CHILD - RAISING BENEFIT 33 weeks

SMP is paid in the same way as wages (e.g. monthly or weekly). Tax and National Insurance are deducted.

Statutory Paternity Pay is paid at either £139.58 a week or 90% of their average weekly earnings (whichever is lower). Tax and National Insurance are deducted.

To be eligible for Statutory Maternity Pay it is necessary to satisfy two conditions: The Continuous Employment Rule and the Earnings Rule.

To satisfy the continuous employment rule a person must have been employed by their employer for a continuous period of at least 26 weeks into the qualifying week (which is the 15th week before the week in which the baby is due). This period must include at least one day in the qualifying week. Although continuous employment usually means employment by the same employer without a break, there are some circumstances when breaks in employment can be disregarded. The employment rule may be modified slightly if the baby is born prematurely.

To satisfy the earnings rule a person’s average weekly earnings must be at least equal to the lower earnings limit for National Insurance (NI) purposes ( £112 a week for 2015/16 before tax).

Further qualifying conditions for Statutory Maternity Leave are that the woman must:

Conditions of entitlement be an employee not a ‘worker’

give her employer at least 28 days notice and proof of pregnancy.

If employed by an agency, in each of the 26 weeks into the qualifying week, a person

will satisfy the continuous employment rule as long as they did some work during

any week which counts as a full week. Whether continuity of employment is deemed

to be broken if weeks are not worked when working for an agency depends in

general on whether the agency was able to offer work that week.

If a person changes jobs during pregnancy they are unlikely to be able to meet the SMP continuous employment rule although there are exceptions.

A person who has a visa that allows them to live and work in the United Kingdom but includes the condition that they have “no recourse to public funds” may still get SMP if they satisfy the qualifying conditions as SMP is not defined as public funds.

To be eligible for Statutory Paternity Pay an employee must be either the baby’s biological father or the partner of the mother, and take responsibility for the child’s upbringing. SPP is only payable while the employee is on paternity leave.

The conditions of entitlement to Statutory Paternity Pay require that a father must:

• - 

  have worked for their employer continuously for at least 26 weeks by the end of the 15th week before the expected week of childbirth

• - 

  be employed by their employer up to the date of birth

• - 

  have average weekly earnings that are at least equal to the lower earnings limit for National Insurance (NI) purposes ( £112 a week for 2015/16 before tax).

Statutory Maternity Pay is paid at 90% of average weekly earnings (before tax) for the first 6 weeks and

Exclusively or partially

calculated with respect £139.58 or 90% of average weekly earnings (whichever is lower) for the next to salary 33 weeks.

Statutory Paternity Pay is paid at either £139.58 a week or 90% of their average weekly earnings (whichever is lower).

Statutory Maternity Pay (SMP) is paid for up to 39 weeks.

Maximum duration of

the benefit Statutory Paternity Pay is payable fora maximum of 2 weeks but see below for Additional Statutory Paternity Pay (now abolished) and Shared Parental Pay

(ShPP) effective since 5 April 2015.

On 1 December 2014, the government abolished Additional Statutory Paternity Pay and introduced Shared Parental Leave (SPL) and Shared Parental Pay (ShPP).

Who can claim the This change applies to mothers whose babies are due on or after 5 April 2015.

benefit (one or both parents?) and for how Mothers can convert a portion of their Statutory Maternity Leave and Statutory

long in case of split Maternity Pay into ShPP to share with the other qualifying parent. Similar changes entitlement between have been introduced with reference to adoption.

the parents?

Each parent qualifies separately for Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP). A person can get ShPP if they’re an employee and one

of the following applies. They are:

 eligible for Statutory Maternity Pay (SMP) (or Statutory Adoption Pay (SAP))

 eligible for Statutory Paternity Pay (SPP) and their partner is eligible for SMP, Maternity Allowance (MA) or SAP

A person can also get ShPP if they’re a worker and they’re eligible for SMP or SPP.

A couple who choose to take Shared Parental Leave receive Statutory Shared

Parental Pay (ShPP). ShPP is £139.58 a week or 90% of average weekly earnings,

whichever is lower.

A person may work under their contract of service for the employer paying their Statutory Maternity Pay for up to 10 days during their Maternity Pay Period without losing any SMP. These days are known as Keep In Touch (KIT) days.

Can the benefit be claimed in case of

partial reduction of income pursuant to

part-time/flexible Any work done as a KIT day, however brief, will count as a whole day for KIT purposes. Once the 10 KIT days have been used any further work undertaken

working? will incur a loss of a week’s SMP for the week in the Maternity Pay Period in which

that work has been undertaken.

Is the benefit intended Maternity leave and pay are two separate entitlements. to complement the

exercise of parental leave rights (within the meaning of the Parental

Leave Directive)?

Are employers who Employers can reclaim 92 per cent of the Statutory Maternity Pay they pay to an have to pay the salary employee. This is usually through deduction from payments of tax and National during statutory periods Insurance contributions to HMRevenue and Customs (the tax authority). Small

of parental leave employers who qualify for Small Employers’ Relief can recover 103 per cent which entitled to either "offincludes compensation for employer’s National Insurance contributions paid on the

set" or claim Statutory Maternity Pay. reimbursement from

the social security institution for salary paid to the employee during parental leave?

Each parent qualifies separately for Shared Parental Leave (SPL) and Statutory

Is it possible that both Shared Parental Pay (ShPP). If the mother gives notice to reduce her entitlement parents claim salarybefore she has received it for the full 39 weeks then any remaining weeks could

related child-raising become available as ShPP. To be qualify for ShPP the mother must be eligible for benefits and if so, how Statutory Maternity Pay, Maternity Allowance or Statutory Adoption Pay and the are such rights divided partner must be eligible for Statutory Paternity Pay. If both parents qualify for ShPP between parents; can they can decide who will receive it, or how it will be divided. SPL and ShPP can be

these be exercised taken in three separate blocks and the arrangements can be changed for each block simultaneously? of leave/pay.

C AN A PARENT RECEIVE A SALARY - Each parent qualifies separately for Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP). If RELATED CHILD - RAISING BENEFIT the mother gives notice to reduce her entitlement before she has received it for the full 39 weeks then any

REGARDLESS OF WHICH PARENT remaining weeks could become available as ShPP. To be qualify for ShPP the mother must be eligible for Statutory FACTUALLY FULFILS THE CONDITIONS Maternity Pay, Maternity Allowance or Statutory Adoption Pay and the partner must be eligible for Statutory

OF ENTITLEMENT UNDER NATIONAL LAW Paternity Pay. If both parents qualify for ShPP they can decide who will receive it, or how it will be divided. SPL

AND IF SO HOW ? and ShPP can be taken in three separate blocks and the arrangements can be changed for each block of leave/pay.

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Jozef Pacolet and Frederic De Wispelaere September - 2015

Title of the document

ANNEX XXVI - HIVA UPDATE OF 2013 ANALYSIS: L ONG -T ERM CARE AND U NEMPLOYMENT B ENEFITS

Directorate-General for Employment, Social Affairs and Inclusion

VT 2015/058 – Update of the additional analytical studies for an impact assessment for revision of

Regulations (EC) Nos 883/2004 i and 987/2009: coordination of LTC and unemployment benefits Title of the document

ANNEX XXVI

Update of the analytical

studies for an impact

assessment for revision of

Regulations (EC) Nos

883/2004 and 987/2009

Coordination of LTC benefits and unemployment

benefits

Directorate-General for Employment, Social Affairs and Inclusion

VT 2015/058 – Update of the additional analytical studies for an impact assessment for revision of

Regulations (EC) Nos 883/2004 i and 987/2009: coordination of LTC and unemployment benefits EUROPEAN COMMISSION

Directorate-General for Employment, Social Affairs and Inclusion

Directorate B - Employment and Social Legislation, Social Dialogue

Unit B.4 — Free Movement of Workers and Coordination of Social Security Schemes

Contact: Andrea Pontiroli

E-mail: andrea.pontiroli@ec.europa.eu

European Commission

B-1049 Brussels

EUROPEAN COMMISSION

Update of the analytical

studies for an impact

assessment for revision of

Regulations (EC) Nos

883/2004 and 987/2009

Coordination of LTC benefits and unemployment

benefits

Directorate-General for Employment, Social Affairs and Inclusion

VT 2015/058 – Update of the additional analytical studies for an impact assessment for revision of

Regulations (EC) Nos 883/2004 i and 987/2009: coordination of LTC and unemployment benefits

EUROPEAN COMMISSION

Directorate-General for Employment, Social Affairs and Inclusion

VT 2015/058 – Update of the additional analytical studies for an impact assessment for revision of

Regulations (EC) Nos 883/2004 i and 987/2009: coordination of LTC and unemployment benefits

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contained therein.

© European Union, 2015

Reproduction is authorised provided the source is acknowledged.

INTRODUCTION

The "Revision of Regulation (EC) No 883/2004 i and Regulation (EC) No 987/2010 i" forms

part of the Labour Mobility Package, included in the Commission's 2015 Work

Programme.

Already in 2013 and 2014 an impact assessment and a draft proposal for legislation was

prepared. The proposal was drafted in response to the 2011 Council’s call for a revision

of the rules on unemployment benefits in order to strengthen the link between

contributions and benefits, and in view of the need to respond to the introduction of a

new type of “long-term care benefit” at national level in view of population change. The

adoption of the proposal was originally scheduled for spring 2014. However, in view of

the European Parliament elections and the need for a political level playing field, the

initiative was put ‘on hold’ and action to follow it up was left to the new Commission. In

its Work Programme for 2015, the Commission announced to adopt a 'Labour Mobility

Package', of which the revision of Regulation (EC) No 883/2004 i forms part. In this

revision, the elements that were under consideration in 2014 will be combined with new

policy initiatives.

As the studies were delivered in 2013, the figures used therein may call for an update in

the light of newly available data. The purpose of the assignment is to provide the

European Commission with updated data and statistics for the impact assessment report

for the Revision of Regulation (EC) No 883/2004 i and Regulation (EC) No 987/2010 i, in

the fields of long-term care benefits, coordination of unemployment benefits for frontier

workers and export of unemployment benefits, which can be directly integrated in the

analytical part of the Impact Assessment Report.

The original Impact Assessment Report was based on three studies, which provided

among others socio-economic data and indicators to evaluate the mobility trends of the

insured persons and their family members, as well as the related (administrative) costs

for the Members States’ social security schemes:

• Doherty R., Vandresse B., Bulté S., Bardaji Horno M., Ulrich M., Pacolet J., De Wispelaere F. 2013. Study for an impact assessment for revision of Regulations (EC) Nos 883/2004 and 987/2009. DG EMPL (see also Annex V)

• Pacolet J., De Wispelaere F. 2013. Additional analysis for the partial revision of the provision on the coordination of social security systems in Regulation (EC) No 883/2004. DG EMPL (see also Annex IX)

• Pacolet J., De Wispelaere F. 2013. Analysis of the characteristics and the duration of employed activity by cross-border and frontier workers for the purposes of coordinating unemployment benefits. DG EMPL (see also Annex X)

The original calculation of the different options was not based on available administrative

information but based on the composition of different variables (number of cross-border

workers, unemployment rates, average annual unemployment benefit, number of

pensioners living abroad, number of dependents receiving LTC benefits in kind and/or in

cash, LTC spending per user in kind and/or in cash, etc.) coming from different data

sources such as the Labour Force Survey, Eurostat, Eurostat Migration and migration population statistics, the 2012 Ageing Report and a limited ad hoc survey with 11

Member States. Most of the data applied to 2010 or 2011. In this report, we make an

update of the different options by using data for 2013 or even 2014. In the meantime,

also administrative information became available on the export of unemployment

benefits (PD U2 Questionnaire) and a new Ageing Report (2015) has been published.

This report provides an overview of the updated tables by referring to the original

numbering of the tables. The footnotes of these updated tables refer to the Annexes

where these original tables are published. Moreover, the original tables are published in

the Annexes of this report.

UNEMPLOYMENT BENEFITS

Based on Labour force Survey (LFS) data, an estimation of the number of cross-border

workers has been made. In the further analysis we considered all workers who worked in

another country than the country of residence as cross-border workers. Workers who

worked in a neighbouring country are considered as frontier workers. This is different

from the legal definition. National unemployment rates were applied to the number of

cross-border workers in order to estimate the number of unemployed cross-border

workers. The unemployment rates of the country of employment and not of the country

of residence have been applied on the number of cross-border workers. In order to

estimate the budgetary impact of the baseline scenario, the estimated number of

unemployed cross-border workers are multiplied by the annual unemployment benefit

per unemployed by taking into account the annual average duration of the payment of

the unemployment benefit.

Table 2.2a UB: Main parameters for estimating the baseline scenario and the different options,

2013/2014

Number of incoming of which: incoming % share Impact on national Number of outgoing of w

cross-border workers frontier workers employment cross-border workers fron

(in ,000) (in ,000) (in ,000) (in ,0

BE 72 55 76.6% 1.6% 98

BG 2 0 0.0% 0.0% 22

CZ 52 50 97.2% 1.0% 33

DK 36 28 77.4% 1.3% 6

DE 273 171 62.7% 0.7% 159

EE 2 1 66.7% 0.3% 19

IE 17 6 36.4% 0.9% 6

EL 7 4 46.8% 0.2% 0

ES 37 12 33.0% 0.2% 45

FR 64 38 59.4% 0.2% 172

HR 0 0 0.0% 23

IT 77 7 8.7% 0.3% 32

CY 3 0 0.0% 0.8% 0

LV 0 0 41.5% 0.1% 9

LT 1 0 32.6% 0.1% 2

LU 159 157 98.7% 41.2% 4

HU 8 6 80.6% 0.2% 93

MT 1 0 0.0% 0.8% 1

NL 103 75 72.6% 1.2% 35

AT 150 136 90.7% 3.5% 33

PL 7 5 69.2% 0.0% 117

PT 6 4 59.4% 0.1% 25

RO 3 1 17.8% 0.0% 86

SI 8 7 93.8% 0.8% 15

SK 6 5 86.1% 0.3% 129

FI 18 16 90.5% 0.7% 2

SE 15 3 20.9% 0.3% 26

UK 85 5 6.4% 0.3% 21

Total 1,213 793 65.4% 0.5% 1,213

Source Estimate based on data LFS and Eurostat [nama_aux_pem]. For the original Table 2.2 see

Annex IX

Table 2.2b UB: Main parameters for estimating the baseline scenario and the different options,

2013/2014

Incoming cross-border % of total incoming cross Incoming cross-border % of total incoming Outgoing cross-border % of

workers longer than 12 border workers workers no longer than cross-border workers workers longer than 12 cros

months employed (in 12 months employed months employed (in wor ,000) (in ,000) ,000)

BE 60.0 83% 12.3 17.0% 85.9

BG 1.1 67% 0.5 33.4% 10.4

CZ 45.9 89% 5.8 11.1% 25.4

DK 29.0 80% 7.0 19.5% 4.3

DE 195.0 71% 78.0 28.6% 136.0

EE 1.6 74% 0.6 26.0% 14.7

IE 12.3 71% 5.1 29.2% 4.9

EL 4.4 59% 3.1 41.1% 0.0

ES 22.9 61% 14.3 38.5% 22.6

FR 42.3 66% 22.1 34.3% 148.5

HR 0.0 0.0 17.9

IT 54.6 71% 22.8 29.4% 20.6

CY 2.3 78% 0.6 22.1% 0.0

LV 0.3 67% 0.2 33.4% 6.2

LT 1.1 84% 0.2 15.9% 0.7

LU 137.6 87% 21.3 13.4% 3.0

HU 6.5 86% 1.1 14.5% 67.3

MT 0.8 58% 0.6 42.4% 0.5

NL 86.0 84% 16.8 16.3% 30.2

AT 120.1 80% 29.5 19.7% 25.9

PL 5.8 83% 1.2 16.7% 83.1

PT 4.8 81% 1.1 19.3% 12.0

RO 2.8 81% 0.7 18.8% 47.0

SI 6.8 88% 0.9 11.5% 11.8

SK 5.1 85% 0.9 14.5% 110.2

FI 14.2 79% 3.8 21.2% 1.5

SE 10.9 75% 3.7 25.2% 19.9

UK 52.6 62% 32.3 38.1% 16.4

Total 926.8 76% 286.5 23.6% 926.8

Source Estimate based on data LFS. For the original Table 2.2 see Annex X

Table 2.2c UB: Main parameters for estimating the baseline scenario and the different options, 2013/2014

Baseline scenario Option 4

Unemployment Estimated number Of which: Estimated number Of which: Estimated number Estimated number Estimated number Estimated number Annual average rate (20-64) incoming Estimated number outgoing Estimated number unemployed unemployed unemployed unemployed expenditure per unemployed incoming unemployed outgoing incoming crossincoming crossoutgoing crossoutgoing crossunemployed cross-border unemployed cross-border unemployed border workers border worker no border workers border worker no person (in €) workers (in ,000) frontier workers workers (in ,000) frontier workers longer than 12 longer than 12 longer than 12 longer than 12 (in ,000) (in ,000) months employed months employed months employed months employed (in ,000) (in ,000) (in ,000) (in ,000)

BE 8.3 6.0 4.6 6.7 6.1 5.0 1.0 5.7 0.9 15,113

BG 12.7 0.2 0.0 2.6 1.0 0.1 0.1 1.2 1.4 442

CZ 6.8 3.5 3.4 2.2 1.6 3.1 0.4 1.7 0.5 929

DK 6.5 2.3 1.8 0.4 0.2 1.9 0.5 0.3 0.1 12,310

DE 5.3 14.5 9.1 11.0 8.4 10.3 4.1 9.3 1.7 9,606

EE 8.6 0.2 0.1 1.4 1.2 0.1 0.0 1.1 0.3 540

IE 12.8 2.2 0.8 0.4 0.4 1.6 0.6 0.3 0.1 11,999

EL 27.7 2.1 1.0 0.0 0.0 1.2 0.9 0.0 0.0 1,071

ES 25.9 9.6 3.2 3.9 1.4 5.9 3.7 2.1 1.7 4,155

FR 9.6 6.2 3.7 11.9 11.2 4.1 2.1 10.2 1.7 10,889

HR 14.5 0.0 0.0 1.9 0.5 0.0 0.0 1.5 0.4 607

IT 12 9.3 0.8 3.1 0.7 6.6 2.7 2.0 1.0 3,618

CY 16.3 0.5 0.0 0.0 0.0 0.4 0.1 0.0 0.0 2,394

LV 11.9 0.1 0.0 0.7 0.1 0.0 0.0 0.5 0.2 378

LT 11.9 0.2 0.1 0.2 0.0 0.1 0.0 0.1 0.1 345

LU 5.7 9.1 8.9 0.3 0.2 7.8 1.2 0.2 0.1 21,189

HU 10 0.8 0.6 5.4 2.4 0.7 0.1 3.8 1.5 439

MT 5.8 0.1 0.0 0.1 0.0 0.0 0.0 0.0 0.0 2,115

NL 6.2 6.4 4.6 2.5 2.0 5.3 1.0 2.1 0.4 21,712

AT 4.7 7.0 6.4 2.2 1.9 5.6 1.4 1.7 0.4 12,151

PL 10.3 0.7 0.5 7.2 3.9 0.6 0.1 5.1 2.1 366

PT 16.5 1.0 0.6 3.5 1.9 0.8 0.2 1.8 1.7 2,969

RO 7.1 0.2 0.0 10.6 0.0 0.2 0.0 6.0 4.5 291

SI 10.2 0.8 0.7 0.9 0.8 0.7 0.1 0.8 0.2 2,214

SK 13.9 0.8 0.7 8.7 5.2 0.7 0.1 7.4 1.2 465

FI 7.5 1.3 1.2 0.2 0.1 1.1 0.3 0.1 0.1 15,408

SE 7.1 1.0 0.2 1.9 1.3 0.8 0.3 1.4 0.5 4,227

UK 6.7 5.7 0.4 2.3 0.8 3.5 2.2 1.7 0.6 2,623

Total 10.6 91.7 53.5 91.7 53.5 68.3 23.4 68.3 23.4

Source Estimate based on data LFS, 2015 Ageing Report and ESSPROS. For the original Table 2.2 see Annexes IX and X

Table 2.3 UB: Estimated reimbursement claims and impact of maximum reimbursement country

of last activity (baseline scenario), 2013/2014

Member State of residence Member State of last activity

MS Reimbursement Reimbursement % difference Claimed from the Reimbursement % difference

claimed by the received by the Member State of paid by the Member State of Member State of last activity Member State of

residence residence last activity

BE 25,134 21,296 -15% 15,718 13,708 -13%

BG 109 109 0% 433 20 -95%

CZ 376 331 -12% 841 409 -51%

DK 1,133 459 -60% 2,787 2,738 -2%

DE 25,971 20,959 -19% 16,983 11,989 -29%

EE 160 159 -1% 184 16 -91%

IE 1,160 281 -76% 564 549 -3%

EL 0 0 1,295 265 -80%

ES 3,081 2,271 -26% 8,648 4,083 -53%

FR 32,066 27,667 -14% 9,886 7,697 -22%

HR 78 78 -1% 0 0

IT 1,472 1,047 -29% 3,446 1,344 -61%

CY 0 0 229 87 -62%

LV 11 11 -2% 43 5 -88%

LT 1 1 0% 147 14 -91%

LU 1,588 755 -52% 25,853 25,851 0%

HU 261 259 -1% 507 83 -84%

MT 1 0 -79% 112 26 -77%

NL 13,650 7,212 -47% 14,007 14,007 0%

AT 6,277 3,406 -46% 4,824 4,779 -1%

PL 360 359 0% 1,407 66 -95%

PT 1,568 1,526 -3% 956 552 -42%

RO 0 0 347 18 -95%

SI 456 454 0% 450 190 -58%

SK 602 597 -1% 1,009 95 -91%

FI 643 146 -77% 318 303 -5%

SE 1,585 1,486 -6% 1,174 405 -66%

UK 644 589 -9% 6,218 2,161 -65%

EU-28 118,387 91,459 -23% 118,387 91,459 -23%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.3 see Annex IX

Table 2.4 UB: Estimated budgetary impact baseline scenario and options, in € ,000, 2013/2014

Option 1: No policy change (Baseline scenario): Frontier workers Option 2: Right of choice: cross-border workers take a rational Option 3: UB provided by the country of last activity Option 4: 'cut-off' of 12 return; other cross-border workers take a rational decision decision (= highest amount) months

(= highest UB)

Annual Actual Actual Total % Annual Actual Actual Total % Annual Actual Actual Total % Annual %

expenditure claims paid claims expenditure expenditure claims paid claims expenditure expenditure claims paid claims expenditure expenditure

UB based on to country received (in € .000) UB based on to country received (in € .000) UB based on to country received (in € .000) UB based on

average of residence from average of residence from average of residence from average

duration (3 months) country of duration (3 months) country of duration (3 months) country of duration payment UB (in € .000) last activity payment UB (in € .000) last activity payment UB (in € .000) last activity payment UB (in €. 000) (3 months) (in €. 000) (3 months) (in €. 000) (3 months) (in €. 000 ) (in € .000) (in € .000) (in € .000)

BE 75,066 13,708 21,296 67,478 100% 68,131 4,626 5,721 67,036 99% 55,963 0 0 55,963 83% 55,044 82%

BG 325 20 109 236 100% 14 20 2 33 14% 66 0 0 66 28% 480 203%

CZ 995 409 331 1,073 100% 2,175 42 41 2,177 203% 2,066 0 0 2,066 193% 2,102 196%

DK 5,063 2,738 459 7,342 100% 15,655 99 459 15,295 208% 13,691 0 0 13,691 186% 11,709 159%

DE 94,722 11,989 20,959 85,752 100% 90,363 8,402 5,777 92,988 108% 84,556 0 0 84,556 99% 70,428 82%

EE 452 16 159 309 100% 57 8 3 62 20% 68 0 0 68 22% 159 51%

IE 16,301 549 281 16,569 100% 23,643 20 281 23,382 141% 20,183 0 0 20,183 122% 14,818 89%

EL 413 265 0 678 100% 1,192 158 0 1,350 199% 1,666 0 0 1,666 246% 981 145%

ES 21,337 4,083 2,271 23,148 100% 24,233 2,637 1,392 25,478 110% 25,337 0 0 25,337 109% 20,162 87%

FR 89,790 7,697 27,667 69,820 100% 54,109 4,688 6,664 52,133 75% 39,234 0 0 39,234 56% 36,868 53%

HR 246 0 78 168 100% 5 0 1 4 3% 0 0 0 0 0% 182 108%

IT 23,541 1,344 1,047 23,838 100% 22,779 1,157 469 23,467 98% 23,516 0 0 23,516 99% 19,221 81%

CY 426 87 0 513 100% 426 87 0 513 100% 615 0 0 615 120% 479 93%

LV 29 5 11 24 100% 10 4 2 11 48% 14 0 0 14 58% 66 276%

LT 3 14 1 15 100% 6 12 0 18 115% 38 0 0 38 245% 59 382%

LU 4,405 25,851 755 29,501 100% 102,313 74 755 101,632 345% 99,183 0 0 99,183 336% 86,596 294%

HU 696 83 259 520 100% 16 83 4 95 18% 223 0 0 223 43% 640 123%

MT 49 26 0 75 100% 49 26 0 75 100% 114 0 0 114 153% 79 106%

NL 48,550 14,007 7,212 55,344 100% 101,360 0 7,212 94,148 170% 72,694 0 0 72,694 131% 65,275 118%

AT 14,679 4,779 3,406 16,051 100% 33,822 3,949 338 37,432 233% 38,448 0 0 38,448 240% 33,257 207%

PL 887 66 359 594 100% 0 66 0 66 11% 163 0 0 163 27% 606 102%

PT 4,709 552 1,526 3,735 100% 807 552 81 1,278 34% 1,966 0 0 1,966 53% 4,968 133%

RO 0 18 0 18 100% 0 18 0 18 100% 44 0 0 44 247% 849 4728%

SI 1,238 190 454 975 100% 891 107 8 990 102% 1,147 0 0 1,147 118% 1,276 131%

SK 1,965 95 597 1,463 100% 297 74 64 307 21% 315 0 0 315 22% 730 50%

FI 1,598 303 146 1,755 100% 8,806 81 146 8,741 498% 7,963 0 0 7,963 454% 6,633 378%

SE 3,640 405 1,486 2,559 100% 1,383 405 75 1,713 67% 1,755 0 0 1,755 69% 2,100 82%

UK 4,868 2,161 589 6,440 100% 3,704 2,161 60 5,805 90% 8,206 0 0 8,206 127% 5,919 92%

EU-28 415,995 91,459 91,459 415,995 100% 556,247 29,554 29,554 556,247 134% 499,233 0 0 499,233 120% 441,686 106%

Source Estimate based on data LFS, 2015 Ageing Report and ESSPROS. For the original Table 2.4 see Annex X

Table 2.5 UB: Comparison of options between MS, estimated budgetary impact option 1 (100%)

compared to other options, 2013/2014

Option 1: No policy change Option 2: Right of choice Option 3: UB provided by Option 4: 'cut-off' of 12 (Baseline scenario) the country of last activity months

BE 100% 99% 83% 82%

BG 100% 14% 28% 203%

CZ 100% 203% 193% 196%

DK 100% 208% 186% 159%

DE 100% 108% 99% 82%

EE 100% 20% 22% 51%

IE 100% 141% 122% 89%

EL 100% 199% 246% 145%

ES 100% 110% 109% 87%

FR 100% 75% 56% 53%

HR 100% 3% 0% 108%

IT 100% 98% 99% 81%

CY 100% 100% 120% 93%

LV 100% 48% 58% 276%

LT 100% 115% 245% 382%

LU 100% 345% 336% 294%

HU 100% 18% 43% 123%

MT 100% 100% 153% 106%

NL 100% 170% 131% 118%

AT 100% 233% 240% 207%

PL 100% 11% 27% 102%

PT 100% 34% 53% 133%

RO 100% 100% 247% 4728%

SI 100% 102% 118% 131%

SK 100% 21% 22% 50%

FI 100% 498% 454% 378%

SE 100% 67% 69% 82%

UK 100% 90% 127% 92%

EU-28 100% 134% 120% 106%

Source Estimate based on data LFS. For the original Table 2.5 see Annex X

Table 2.6 UB: Comparison of options between MS, estimated lowest and highest budgetary

impact, 2013/2014

Lowest budgetary impact Highest budgetary impact

Option 1: Option 2: Option 3: Option 4: Option 1: Option 2: Option 3: Option 4:

No policy Right of UB provided 'cut-off' of No policy Right of UB provided 'cut-off' of

change choice by the 12 months change choice by the 12 months (Baseline country of (Baseline country of

scenario) last activity scenario) last activity

BE X X BE

BG X X BG

CZ X X CZ

DK X X DK

DE X X DE

EE X X EE

IE X X IE

EL X X EL

ES X X ES

FR X X FR

HR X X HR

IT X X IT

CY X X CY

LV X X LV

LT X X LT

LU X X LU

HU X X HU

MT X X MT

NL X X NL

AT X X AT

PL X X PL

PT X X PT

RO X X RO

SI X X SI

Lowest budgetary impact Highest budgetary impact

Option 1: Option 2: Option 3: Option 4: Option 1: Option 2: Option 3: Option 4:

No policy Right of UB provided 'cut-off' of No policy Right of UB provided 'cut-off' of

change choice by the 12 months change choice by the 12 months

(Baseline country of (Baseline country of scenario) last activity scenario) last activity

SK X SK

FI X X FI

SE X X SE

UK X X UK

Total 11 9 1 7 6 8 5 9 Total

Source Estimate based on data LFS. For the original Table 2.6 see Annex X

Tables 2.7 and2.8 UB: Estimated expenditure UB incoming cross-border workers becoming unemployed, breakdown by country of last activity and country of

residence and impact of reimbursement, baseline scenario and option 4, 2013/2014

Baseline scenario Op

Expenditure Cost without reimbursement Cost with reimbursement Expenditure

MS of last Estimated expenditure by Estimated expenditure by Reimbursement by the Share of cost Share of cost Share of cost Share of cost Estimated expenditure Estimated expendi

activity the Member State of the Member State of last Member State of last country of country of last country of residence country of last by the Member State of the Member State

residence (in ,000) activity activity residence activity activity residence (in ,000) activity (in ,000) (in ,000) (in ,000)

BE 61,998 13,068 13,708 83% 17% 70% 30% 5,141

BG 317 7 20 98% 2% 92% 8% 193

CZ 952 43 409 96% 4% 68% 32% 365

DK 2,152 2,911 2,738 43% 57% 28% 72% 1,004

DE 63,195 31,527 11,989 67% 33% 59% 41% 6,482

EE 439 13 16 97% 3% 94% 6% 132

IE 3,520 12,782 549 22% 78% 21% 79% 1,423

EL 0 413 265 0% 100% 0% 100% 1,038

ES 7,805 13,532 4,083 37% 63% 31% 69% 7,218

FR 74,820 14,970 7,697 83% 17% 77% 23% 6,405

HR 246 0 0 100% 0% 100% 0% 0

IT 4,120 19,420 1,344 18% 82% 17% 83% 2,647

CY 0 426 87 0% 100% 0% 100% 228

LV 29 0 5 100% 0% 85% 15% 12

LT 3 0 14 100% 0% 15% 85% 9

LU 3,282 1,122 25,851 75% 25% 11% 89% 8,147

HU 696 0 83 100% 0% 89% 11% 208

MT 2 47 26 4% 96% 3% 97% 46

NL 28,665 19,884 14,007 59% 41% 46% 54% 4,112

AT 11,298 3,380 4,779 77% 23% 58% 42% 2,257

PL 887 0 66 100% 0% 93% 7% 554

PT 4,234 475 552 90% 10% 80% 20% 417

RO 0 0 18 0% 100% 168

SI 1,200 38 190 97% 3% 84% 16% 154

SK 1,965 0 95 100% 0% 95% 5% 266

FI 986 612 303 62% 38% 52% 48% 287

SE 2,535 1,105 405 70% 30% 63% 37% 513

UK 1,417 3,452 2,161 29% 71% 20% 80% 5,236

EU-28 276,766 139,228 91,459 67% 33% 55% 45% 54,661

Source Estimate based on data LFS. For the original Tables 2.7 and 2.8 see Annex X

Country of residence Country of last activity

Direct paying Reimbursement Direct paying Reimbursement

Control unemployed € 40.0 € 40.0

U1 € 42.8 € 20.0

Reimbursement € 20.0 € 20.0

Total administrative unit -

UB Residence € 82.8 € 20.0 € 40.0

Total administrative unit -

UB Last activity € 40.0

Baseline scenario

UB Residence € 5,049,636 € 1,219,719 € 2,439,438

UB Last activity € 1,230,165

Administrative cost € 6,269,355 € 3,669,602

Grand total € 9,938,957

% cost country of residence

in total of administrative

cost 63%

Budgettary cost option 415,994,590

Administrative cost as % of

budgettary cost 2.4%

Right of choice

UB Residence € 1,680,840 € 406,000 € 812

UB Last activity € 2,855,867

Administrative cost € 2,086,840 € 2,856,679

Grand total € 4,943,519

As % of baseline scenario 50%

% cost country of residence

in total of administrative

cost 42%

Budgettary cost option 556,246,723

Administrative cost as % of

budgettary cost 0.9%

Member State of last activity

UB Residence

UB Last activity € 3,669,602

Administrative cost 0 € 3,669,602

Grand total € 3,669,602

As % of baseline scenario 37%

% cost country of residence

in total of administrative

cost 0%

Budgettary cost option (in

,000) 499,233

Administrative cost as % of

budgettary cost 0.7%

Cutt-of of 12 months

UB Residence € 1,930,659 € 468,039

UB Last activity € 2,733,525

Administrative cost € 1,930,659 € 3,201,564

Grand total € 5,132,223

As % of baseline scenario 52%

% cost country of residence

in total of administrative

cost 38%

Budgettary cost option 499,233,138

Administrative cost as % of

budgettary cost 1.0%

Table 2.9 UB: Estimated administrative burden, 2013/2014

Source Estimate based on data LFS. For the original Table 2.9 see Annex X

Table 8 and 9 Estimated number of PD U1 received and yearly estimated amount paid to these

unemployed persons with a PD U1 (broad definition), in €, 2013/2014

Migrant workers Cross-border workers Total Average annual

expenditure (in €)

BE 2,196 6,653 8,849 82,463,845

BG 4,118 991 5,109 1,636,643

CZ 1,619 1,619 952,291

DK 54 368 422 2,467,995

DE 10,815 10,815 63,195,240

EE 174 1,189 1,363 502,720

IE 387 387 3,519,655

EL 0 0 0

ES 2,471 2,966 5,437 14,307,601

FR 8,338 11,779 20,117 127,782,285

HR 16 517 533 253,134

IT 1,627 1,627 4,120,460

CY 3 0 3 3,890

LV 19 114 133 34,291

LT 225 11 236 55,593

LU 48 300 348 3,807,976

HU 1,149 2,378 3,527 1,032,910

MT 8 1 9 12,921

NL 160 2,515 2,675 30,489,302

AT 2,066 2,066 11,298,103

PL 1,517 3,934 5,451 1,229,128

PT 2,113 2,113 4,234,284

RO 12 0 12 2,157

SI 823 823 1,199,841

SK 1,160 5,174 6,334 2,406,075

FI 135 167 302 1,783,734

SE 457 1,500 1,957 3,308,207

UK 30 982 1,012 1,460,064

Total 22,290 60,986 83,276 363,560,345

Source Estimate based on PD U1 Questionnaire, LFS, the 2015 Ageing Report and ESSPROS. For the original Tables 8 and 9 see Annex V

Table 15 Estimated administrative cost – PD U2 (issued), 2013

MS Number of PD U2 issued Administrative cost

BE 1,431 6,440

BG 80 360

CZ 354 1,593

DK 1,240 5,580

DE 3,200 14,400

EE 82 369

IE 1,072 4,824

EL

ES 6,257 28,157

FR 3,019 13,586

HR 54 243

IT 974 4,383

CY 312 1,404

LV 408 1,836

LT 146 657

LU 186 837

HU 54 243

MT 12 54

NL 1,904 8,568

AT 1,738 7,821

PL 280 1,260

PT 3,501 15,755

RO 6 27

SI 65 293

SK 84 378

FI 212 954

SE 336 1,512

UK 284 1,278

EU28 27,291 122,810

Source Estimate based on PD U2 Questionnaire and data provided during the workshops on the administrative burden. For the original Table 15 see Annex V

LONG-TERM CARE BENEFITS

The fact there is no specific coordination regime and a common definition, made it

difficult to collect data on LTC. Member States did not explicit collect data on LTC and

had no common understanding of LTC benefits. Administrative data on LTC are only

available in specific forms dealing with the coordination rules of the sickness chapter. The

number of those insured for health care living in another country than the competent

country – which sometimes includes long-term care or to which LTC-insurance is closely

linked – can be calculated based on the number of PD S1. However, no data are currently

collected on the number of PD S1 within the framework of the Administrative

Commission. The number of PD S1 was estimated by the sum of 3 categories:

• Cross-border workers (and their family members);

• Retired former cross-border workers (and their family members);

• Other mobile pensioners (and their family members).

Firstly, by way of using the LFS, the number of cross-border workers were estimated.

Secondly, we assumed in the calculation model that 20% of the cross-border workers will

have an insured family member. Thirdly, to estimate the total number of retired former

cross-border workers, we applied the percentage of cross-border workers on the labour

market to the number of pensioners in 2013 and this by individual (former) working

Member State and assumed that 1 in 5 retired cross-border workers always had worked

in the same Member State of employment. Fourthly, an estimation of the number of

migrant pensioners was calculated by using the LFS. Finally, we assumed in the

calculation model that 25% of the pensioners will have also an insured family member.

The sum of all these categories results in an estimate of the number of PD S1. As next

step we have estimated the cross-border expenditure on long-term care in kind and in

cash based on figures from the 2015 Ageing Report. Here we have applied the average

LTC benefits in cash and in kind per dependent user. It is as mobile citizens (workers,

pensioners, their family members) are using this system of LTC as if they were nationals.

This involves a ‘potential’ overestimation of the number of users of cross-border LTC

benefits and the related expenditure due to fact some Member States consider their LTC

benefit as not exportable. At the same time these estimates assume a complete ‘take-up’

of rights by mobile citizens which will not be the case in the baseline scenario.

Table 2.17 LTC: Estimated number of PD S1 issued and received, by category, in ,000, 2013/2014

Competent Member State Member State of residence

Incoming Retired Migrant Estimated Outgoing Retired Migrant Estimated

cross-border cross-border pensioners + number of cross-border cross-border pensioners + number of workers + workers 25% family PD S1 issued workers + workers 25% family PD S1

20% family only worked members 20% family only worked members received

members abroad + members abroad +

25% family 25% family members members

BE 87 8 12 106 118 9 16 142

BG 2 0 3 5 26 3 0 29

CZ 62 5 1 68 39 3 1 43

DK 43 3 2 48 7 1 0 7

DE 328 29 31 388 191 15 28 234

EE 3 0 1 4 22 3 0 26

IE 21 1 5 27 7 1 7 15

EL 9 1 4 14 0 0 3 3

ES 45 4 3 52 53 5 75 133

FR 77 8 12 97 207 16 42 264

HR 0 0 2 2 28 3 0 31

IT 93 11 16 119 39 3 8 51

CY 3 0 0 4 0 0 7 7

LV 1 0 1 1 11 1 0 12

LT 2 0 1 3 3 0 0 3

LU 191 12 3 205 5 0 2 7

HU 9 1 1 11 112 10 2 124

MT 2 0 0 2 1 0 1 2

NL 123 9 17 149 42 4 1 47

AT 180 17 2 199 39 3 13 55

PL 8 1 8 17 140 12 1 153

PT 7 1 6 14 31 3 3 36

RO 4 0 11 15 103 11 0 114

SI 9 1 0 10 18 2 0 20

SK 7 0 2 10 155 13 0 168

FI 22 3 0 25 3 0 0 3

SE 18 2 3 22 31 2 4 37

UK 102 9 88 199 26 2 20 47

EU-28 1,456 127 235 1,817 1,456 127 235 1,817

• * 

  The assumptions made in order to estimate the number of ‘retired cross-border workers’ differs from the assumptions reported in Annexes V and IX. We assumed that 1 in 5 retired cross-border workers always had worked in the same Member State of employment while the original calculation assumes that all retired crossborder workers have worked in the same Member State of employment. This new assumption is based on administrative data from Luxembourg and avoids an overestimation of the number of retired cross-border workers with a PD S1. As a result, the number of retired cross-border workers taken into consideration is much lower compared to the original table (127 thousand compared to 503 thousand).

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.17 see Annex IX but also Table 21 Annex V

Table 25 % cross-border users LTC in kind or in cash and average amount per dependent person

using LTC in kind or in cash (in ,000 €), 2013/2014

% users in kind total Public expenditure per user % users in cash total Public expenditure per user

population - Services in kind population - Services in cash

(in €) (in €)

BE 7.8% 9,614 0.0%

BG 1.7% 1,366 0.0%

CZ 4.2% 990 3.1% 2,256

DK 2.6% 40,267 2.3% 2,610

DE 1.3% 24,878 1.7% 8,759

EE 1.6% 1,951 1.1% 4,357

IE 2.0% 12,543 0.0%

EL 0.1% 5,010 2.6% 2,792

ES 2.1% 7,060 1.1% 6,679

FR 3.0% 19,371 0.7% 9,502

HR 0.8% 5,080 2.5% 190

IT 1.7% 14,575 3.0% 7,567

CY 0.7% 2,793 0.9% 3,716

LV 1.0% 6,164 0.5% 2,434

LT 4.3% 2,435 3.6% 1,604

LU 2.4% 47,342 0.3% 23,862

HU 1.6% 4,868 0.0%

MT 2.2% 7,410 0.8% 4,542

NL 5.5% 28,499 0.0%

AT 2.8% 7,184 5.4% 6,211

PL 0.5% 8,733 4.1% 884

PT 0.4% 21,314 2.6% 20

RO 2.0% 2,527 2.3% 27

SI 3.0% 5,506 2.3% 3,928

SK 2.0% 1,218 3.2% 232

FI 3.9% 20,163 5.7% 2,250

SE 3.1% 51,957 2.3% 2,556

UK 2.0% 16,398 2.4% 1,748

EU28 2.1% 20,167 2.0% 5,560

• * 

  Please notice that the user percentages have changed for some Member States based on the 2015 Ageing Report compared to the 2012 Ageing Report. For instance, on the basis of the 2012 Ageing Report none of the Member States had a user percentage of zero for LTC benefits in cash while on the basis of the 2015 Ageing Report Belgium, Bulgaria, the Netherlands, Ireland and Hungary have apparently no LTC benefits in cash.

Source Estimate based on data LFS, 2015 Ageing Report and additional data provided by DG ECFIN.

For the original Table 25 see Annex V

Table 2.18 LTC: Estimated number of users baseline scenario, in ,000, 2013/2014

In kind In cash Total

MS of residence Competent MS MS of residence Competent MS MS of residence Competent MS

BE 11,065 3,109 854 0 11,918 3,109

BG 489 110 550 0 1,039 110

CZ 1,811 1,209 1,153 2,128 2,964 3,336

DK 252 1,126 196 1,104 448 2,231

DE 3,134 8,976 4,277 6,630 7,411 15,606

EE 415 62 1,293 41 1,709 103

IE 302 533 346 0 648 533

EL 3 260 41 372 45 632

ES 2,854 1,019 2,497 543 5,351 1,562

FR 7,811 3,019 2,397 631 10,208 3,650

HR 236 38 729 52 965 90

IT 883 2,499 822 3,616 1,704 6,116

CY 49 68 152 35 200 103

LV 117 35 225 6 342 41

LT 144 53 62 115 205 168

LU 177 7,395 99 715 276 8,109

HU 1,951 226 4,294 0 6,245 226

MT 40 40 42 14 82 54

NL 2,582 5,148 499 0 3,081 5,148

AT 1,563 3,575 1,043 10,753 2,605 14,328

PL 810 408 2,894 705 3,705 1,113

PT 128 338 401 362 528 700

RO 2,249 349 2,736 354 4,985 703

SI 590 124 869 232 1,459 356

SK 3,327 273 5,351 310 8,678 584

FI 108 437 60 1,429 168 1,866

SE 1,131 441 843 504 1,974 945

UK 932 4,282 620 4,694 1,552 8,976

EU-28 45,152 45,152 35,344 35,344 80,496 80,496

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.18 see Annex IX but also Table 26 Annex V

Table 27 Estimated number of cross-border users LTC benefits in kind or in cash, projections 2020

and 2030

In kind In cash Total

2013 2020 2030 2013 2020 2030 2013 2020 2030

BE 3,109 3,496 4,067 0 0 0 3,109 3,496 4,067

BG 110 123 141 0 0 0 110 123 141

CZ 1,209 1,332 1,581 2,128 2,425 2,965 3,336 3,758 4,546

DK 1,126 1,261 1,520 1,104 1,252 1,522 2,231 2,513 3,042

DE 8,976 9,962 11,526 6,630 7,422 8,079 15,606 17,384 19,605

EE 62 67 78 41 47 51 103 114 129

IE 533 592 673 0 0 0 533 592 673

EL 260 281 313 372 408 427 632 689 740

ES 1,019 1,114 1,247 543 635 713 1,562 1,749 1,960

FR 3,019 3,325 3,791 631 644 636 3,650 3,969 4,426

HR 38 43 50 52 54 56 90 97 105

IT 2,499 2,743 3,053 3,616 3,972 4,439 6,116 6,714 7,492

CY 68 75 84 35 40 49 103 115 133

LV 35 38 41 6 5 5 41 44 46

LT 53 60 68 115 120 120 168 180 188

LU 7,395 8,126 9,175 715 888 1,110 8,109 9,014 10,285

HU 226 249 293 0 0 0 226 249 293

MT 40 43 49 14 15 14 54 58 63

NL 5,148 5,632 6,401 0 0 0 5,148 5,632 6,401

AT 3,575 3,956 4,568 10,753 12,049 14,495 14,328 16,005 19,063

PL 408 454 521 705 772 873 1,113 1,227 1,394

PT 338 382 434 362 396 437 700 778 871

RO 349 386 441 354 379 403 703 764 844

SI 124 134 148 232 275 325 356 409 473

SK 273 302 352 310 339 386 584 642 738

FI 437 519 592 1,429 1,582 1,842 1,866 2,101 2,434

SE 441 494 575 504 566 684 945 1,059 1,259 In kind In cash Total

2013 2020 2030 2013 2020 2030 2013 2020 2030

UK 4,282 4,850 5,544 4,694 5,171 6,115 8,976 10,021 11,659

EU28 45,152 50,040 57,324 35,344 39,454 45,747 80,496 89,494 103,071

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 27 see Annex V

Table 27bis Estimated number of cross-border users LTC benefits in kind or in cash, projections

2020 and 2030, difference compared to 2013 (= 100%)

In kind In cash Total

2013 2020 2030 2013 2020 2030 2013 2020 2030

BE 100% 112% 131% 100% 112% 131%

BG 100% 112% 128% 100% 112% 128%

CZ 100% 110% 131% 100% 114% 139% 100% 113% 136%

DK 100% 112% 135% 100% 113% 138% 100% 113% 136%

DE 100% 111% 128% 100% 112% 122% 100% 111% 126%

EE 100% 109% 126% 100% 113% 124% 100% 111% 125%

IE 100% 111% 126% 100% 111% 126%

EL 100% 108% 120% 100% 110% 115% 100% 109% 117%

ES 100% 109% 122% 100% 117% 131% 100% 112% 126%

FR 100% 110% 126% 100% 102% 101% 100% 109% 121%

HR 100% 113% 130% 100% 104% 107% 100% 108% 117%

IT 100% 110% 122% 100% 110% 123% 100% 110% 123%

CY 100% 109% 123% 100% 114% 140% 100% 111% 129%

LV 100% 109% 118% 100% 96% 89% 100% 107% 114%

LT 100% 113% 128% 100% 105% 105% 100% 107% 112%

LU 100% 110% 124% 100% 124% 155% 100% 111% 127%

HU 100% 110% 130% 100% 110% 130%

MT 100% 109% 123% 100% 102% 97% 100% 107% 116%

NL 100% 109% 124% 100% 109% 124%

AT 100% 111% 128% 100% 112% 135% 100% 112% 133%

PL 100% 111% 128% 100% 110% 124% 100% 110% 125%

PT 100% 113% 128% 100% 110% 121% 100% 111% 124%

RO 100% 111% 126% 100% 107% 114% 100% 109% 120%

SI 100% 108% 119% 100% 118% 140% 100% 115% 133%

SK 100% 111% 129% 100% 109% 124% 100% 110% 126%

FI 100% 119% 135% 100% 111% 129% 100% 113% 130%

SE 100% 112% 130% 100% 112% 136% 100% 112% 133%

UK 100% 113% 129% 100% 110% 130% 100% 112% 130%

EU28 100% 111% 127% 100% 112% 129% 100% 111% 128%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 27 see Annex V

Table 28 LTC: Estimated budgetary impact of the baseline scenario, in €, 2013/2014

In kind In cash Total

MS of residence Competent MS MS of residence Competent MS MS of residence Competent MS

BE 106,371,811 66,999,143 8,433,389 0 114,805,200 66,999,143

BG 668,371 1,575,563 2,988,226 0 3,656,597 1,575,563

CZ 1,792,708 3,297,837 7,091,467 4,800,168 8,884,175 8,098,005

DK 10,139,564 46,811,431 834,030 2,882,870 10,973,595 49,694,302

DE 77,966,014 108,653,903 24,915,711 58,067,092 102,881,724 166,720,995

EE 810,366 1,098,591 2,991,140 179,826 3,801,506 1,278,417

IE 3,784,243 6,831,891 650,687 0 4,434,930 6,831,891

EL 17,009 2,800,908 264,683 1,038,354 281,692 3,839,262

ES 20,151,419 12,499,967 8,237,475 3,625,619 28,388,893 16,125,586

FR 151,314,225 35,320,389 19,629,925 5,996,470 170,944,150 41,316,859

HR 1,197,549 561,766 4,699,969 9,914 5,897,517 571,680

IT 12,865,844 17,457,218 3,850,154 27,362,439 16,715,999 44,819,657

CY 135,564 581,166 282,240 129,765 417,805 710,931

LV 719,566 471,026 694,817 13,501 1,414,382 484,528

LT 349,893 937,194 176,225 184,201 526,118 1,121,395

LU 8,380,086 112,362,390 528,527 17,057,660 8,908,613 129,420,050

HU 9,498,343 1,292,585 26,621,282 0 36,119,625 1,292,585

MT 295,893 562,338 116,884 65,595 412,777 627,933

NL 73,586,150 61,883,234 3,774,618 0 77,360,768 61,883,234

AT 11,227,909 26,334,894 6,874,372 66,783,604 18,102,280 93,118,499

PL 7,077,037 6,241,740 18,941,739 622,922 26,018,777 6,864,662 In kind In cash Total

MS of residence Competent MS MS of residence Competent MS MS of residence Competent MS

PT 2,721,464 4,564,573 2,485,080 7,300 5,206,544 4,571,873

RO 5,684,499 5,356,398 20,211,480 9,674 25,895,979 5,366,072

SI 3,247,428 947,993 5,628,040 911,762 8,875,467 1,859,754

SK 4,050,284 1,779,019 26,218,883 71,879 30,269,167 1,850,898

FI 2,172,737 3,725,004 167,217 3,215,287 2,339,954 6,940,291

SE 58,757,802 7,297,470 2,428,445 1,287,880 61,186,248 8,585,350

UK 15,283,234 52,021,378 2,793,130 8,206,051 18,076,364 60,227,429

EU-28 590,267,011 590,267,011 202,529,835 202,529,835 792,796,846 792,796,846

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 28 see Annex V but also Table 2.19 Annex IX

Table 2.19 LTC: Estimated budgetary impact of the baseline scenario and options, in €, 2013/2014

Baseline scenario MS of residence is providing LTC Competent MS is providing LTC

In kind In cash Total % In kind In cash Total % difference In kind In cash Total % difference baseline baseline

scenario scenario

BE 66,999,143 0 66,999,143 100% 66,999,143 5,724,308 72,723,452 109% 79,247,594 0 79,247,594 118%

BG 1,575,563 0 1,575,563 100% 1,575,563 558,238 2,133,801 135% 109,996 0 109,996 7%

CZ 3,297,837 4,800,168 8,098,005 100% 3,297,837 1,516,435 4,814,272 59% 2,810,438 4,800,168 7,610,606 94%

DK 46,811,431 2,882,870 49,694,302 100% 46,811,431 3,734,028 50,545,459 102% 50,323,363 2,882,870 53,206,233 107%

DE 108,653,903 58,067,092 166,720,995 100% 108,653,903 26,196,507 134,850,409 81% 128,972,910 58,067,092 187,040,003 112%

EE 1,098,591 179,826 1,278,417 100% 1,098,591 206,741 1,305,332 102% 116,067 179,826 295,893 23%

IE 6,831,891 0 6,831,891 100% 6,831,891 1,573,976 8,405,867 123% 6,799,894 0 6,799,894 100%

EL 2,800,908 1,038,354 3,839,262 100% 2,800,908 815,660 3,616,569 94% 96,349 1,038,354 1,134,703 30%

ES 12,499,967 3,625,619 16,125,586 100% 12,499,967 2,314,137 14,814,104 92% 7,813,649 3,625,619 11,439,268 71%

FR 35,320,389 5,996,470 41,316,859 100% 35,320,389 5,686,276 41,006,665 99% 55,527,417 5,996,470 61,523,886 149%

HR 561,766 9,914 571,680 100% 561,766 386,802 948,568 166% 80,121 9,914 90,035 16%

IT 17,457,218 27,362,439 44,819,657 100% 17,457,218 3,779,718 21,236,936 47% 30,288,126 27,362,439 57,650,565 129%

CY 581,166 129,765 710,931 100% 581,166 140,004 721,170 101% 81,460 129,765 211,225 30%

LV 471,026 13,501 484,528 100% 471,026 97,919 568,945 117% 75,124 13,501 88,625 18%

LT 937,194 184,201 1,121,395 100% 937,194 249,837 1,187,031 106% 339,036 184,201 523,237 47%

LU 112,362,390 17,057,660 129,420,050 100% 112,362,390 14,485,979 126,848,368 98% 233,568,908 17,057,660 250,626,568 194%

HU 1,292,585 0 1,292,585 100% 1,292,585 646,312 1,938,897 150% 813,323 0 813,323 63%

MT 562,338 65,595 627,933 100% 562,338 119,265 681,603 109% 302,509 65,595 368,105 59%

NL 61,883,234 0 61,883,234 100% 61,883,234 10,709,102 72,592,336 117% 234,796,930 0 234,796,930 379%

AT 26,334,894 66,783,604 93,118,499 100% 26,334,894 10,099,263 36,434,157 39% 40,438,657 66,783,604 107,222,261 115%

PL 6,241,740 622,922 6,864,662 100% 6,241,740 1,906,445 8,148,185 119% 792,941 622,922 1,415,863 21%

PT 4,564,573 7,300 4,571,873 100% 4,564,573 932,242 5,496,815 120% 1,057,890 7,300 1,065,190 23%

RO 5,356,398 9,674 5,366,072 100% 5,356,398 1,881,939 7,238,337 135% 765,631 9,674 775,305 14%

SI 947,993 911,762 1,859,754 100% 947,993 709,247 1,657,239 89% 1,658,619 911,762 2,570,380 138%

SK 1,779,019 71,879 1,850,898 100% 1,779,019 1,450,959 3,229,978 175% 234,445 71,879 306,324 17%

FI 3,725,004 3,215,287 6,940,291 100% 3,725,004 1,306,423 5,031,426 72% 19,659,968 3,215,287 22,875,255 330%

SE 7,297,470 1,287,880 8,585,350 100% 7,297,470 1,270,009 8,567,479 100% 34,275,376 1,287,880 35,563,256 414%

UK 52,021,378 8,206,051 60,227,429 100% 52,021,378 12,089,150 64,110,528 106% 64,443,977 8,206,051 72,650,027 121%

EU-28 590,267,011 202,529,835 792,796,846 100% 590,267,011 110,586,920 700,853,931 88% 995,490,718 202,529,835 1,198,020,553 151%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.19 see Annex IX

Table 2.20 LTC: comparisons of the options between Member States, estimated budgetary impact

baseline scenario (=100%) compared to other options, breakdown by type of LTC

benefit, 2013/2014

Baseline scenario MS of residence is providing LTC Competent MS is providing LTC

In kind In cash Total In kind In cash Total In kind In cash Total

BE 100% 100% 100% 109% 118% 118%

BG 100% 100% 100% 135% 7% 7%

CZ 100% 100% 100% 100% 32% 59% 85% 100% 94%

DK 100% 100% 100% 100% 130% 102% 108% 100% 107%

DE 100% 100% 100% 100% 45% 81% 119% 100% 112%

EE 100% 100% 100% 100% 115% 102% 11% 100% 23%

IE 100% 100% 100% 123% 100% 100%

EL 100% 100% 100% 100% 79% 94% 3% 100% 30%

ES 100% 100% 100% 100% 64% 92% 63% 100% 71%

FR 100% 100% 100% 100% 95% 99% 157% 100% 149%

HR 100% 100% 100% 100% 3902% 166% 14% 100% 16%

IT 100% 100% 100% 100% 14% 47% 173% 100% 129%

CY 100% 100% 100% 100% 108% 101% 14% 100% 30%

LV 100% 100% 100% 100% 725% 117% 16% 100% 18%

LT 100% 100% 100% 100% 136% 106% 36% 100% 47%

LU 100% 100% 100% 100% 85% 98% 208% 100% 194%

HU 100% 100% 100% 150% 63% 63%

MT 100% 100% 100% 100% 182% 109% 54% 100% 59%

NL 100% 100% 100% 117% 379% 379%

AT 100% 100% 100% 100% 15% 39% 154% 100% 115%

PL 100% 100% 100% 100% 306% 119% 13% 100% 21%

PT 100% 100% 100% 100% 12771% 120% 23% 100% 23%

RO 100% 100% 100% 100% 19453% 135% 14% 100% 14%

SI 100% 100% 100% 100% 78% 89% 175% 100% 138%

SK 100% 100% 100% 100% 2019% 175% 13% 100% 17%

FI 100% 100% 100% 100% 41% 72% 528% 100% 330%

SE 100% 100% 100% 100% 99% 100% 470% 100% 414%

UK 100% 100% 100% 100% 147% 106% 124% 100% 121%

EU-28 100% 100% 100% 100% 55% 88% 169% 100% 151%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.20 see Annex IX

Table 2.22 LTC: comparison of options between MS, estimated lowest and highest budgetary

impact, 2013/2014

Lowest budgetary impact Highest budgetary impact

Debtor Option 1: No Option 3.1: LTC Option 3.2: LTC Option 1: No Option 3.1: LTC Option 3.2: LTC Debtor policy change provided by the provided by the policy change provided by the provided by the

(Baseline MS of residence competent MS (Baseline MS of residence competent MS

scenario) (without scenario) (without

supplement) supplement)

BE X X BE

BG X X BG

CZ X X CZ

DK X X DK

DE X X DE

EE X X EE

IE X X IE

EL X X EL

ES X X ES

FR X X FR

HR X X HR

IT X X IT

CY X X CY

LV X X LV

LT X X LT

LU X X LU

HU X X HU

MT X X MT

NL X X NL

AT X X AT

PL X X PL

PT X X PT

RO X X RO

SI X X SI

Lowest budgetary impact Highest budgetary impact

Debtor Option 1: No Option 3.1: LTC Option 3.2: LTC Option 1: No Option 3.1: LTC Option 3.2: LTC Debtor

policy change provided by the provided by the policy change provided by the provided by the

(Baseline MS of residence competent MS (Baseline MS of residence competent MS

scenario) (without scenario) (without supplement) supplement)

SK X X SK

FI X X FI

SE X X SE

UK X X UK

Total 4 9 15 3 13 12 Total

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.22 see Annex IX

Table 2.23 LTC: impact estimated cross-border expenditure on total expenditure LTC, by option,

2013/2014

Total Estimated % Estimated cross% Estimated cross%

expenditure cross-border impact border impact border expenditure: impact

LTC in 2013 expenditure: expenditure: Option 3.2: provided

(in million €) Baseline option 3.1: by the competent

scenario (in provided by the MS (in million €)

million €) MS of residence

(in million €)

BE 8,369 67 0.8% 73 0.9% 79 0.9%

BG 166 2 0.9% 2 1.3% 0 0.1%

CZ 1,177 8 0.7% 5 0.4% 8 0.6%

DK 6,181 50 0.8% 51 0.8% 53 0.9%

DE 39,258 167 0.4% 135 0.3% 187 0.5%

EE 106 1 1.2% 1 1.2% 0 0.3%

IE 1,164 7 0.6% 8 0.7% 7 0.6%

EL 879 4 0.4% 4 0.4% 1 0.1%

ES 10,334 16 0.2% 15 0.1% 11 0.1%

FR 41,760 41 0.1% 41 0.1% 62 0.1%

HR 186 1 0.3% 1 0.5% 0 0.0%

IT 28,887 45 0.2% 21 0.1% 58 0.2%

CY 46 1 1.5% 1 1.6% 0 0.5%

LV 145 0 0.3% 1 0.4% 0 0.1%

LT 481 1 0.2% 1 0.2% 1 0.1%

LU 663 129 19.5% 127 19.1% 251 37.8%

HU 758 1 0.2% 2 0.3% 1 0.1%

MT 85 1 0.7% 1 0.8% 0 0.4%

NL 26,399 62 0.2% 73 0.3% 235 0.9%

AT 4,570 93 2.0% 36 0.8% 107 2.3%

PL 3,183 7 0.2% 8 0.3% 1 0.0%

PT 779 5 0.6% 5 0.7% 1 0.1%

RO 1,004 5 0.5% 7 0.7% 1 0.1%

SI 519 2 0.4% 2 0.3% 3 0.5%

SK 170 2 1.1% 3 1.9% 0 0.2%

FI 4,947 7 0.1% 5 0.1% 23 0.5%

SE 15,794 9 0.1% 9 0.1% 36 0.2%

UK 23,341 60 0.3% 64 0.3% 73 0.3%

EU28 221,331 793 0.4% 701 0.3% 1,198 0.5%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.23 see Annex IX

Table 55 Estimated administrative cost and burden baseline scenario and options where country

of residence or competent country is providing LTC benefits, 2013/2014

Unit administrative cost

In kind In cash In kind In cash In total

Resident Competent Resident Competent Resident Competent Resident Competent Resident Competent

Country state state state state state state state state state state

Baseline scenario

Number of users (in thousand) 45 45 35 35 80 80

Administrative cost

assessment (in thousand € -

except unit cost) 60 60 20 2,709 2,121 707 4,830

Administrative cost

reimbursement (in thousand € -

except unit cost) 20 20 903 903 1,610 1,610

Total (in thousand €) 3,612 903 2,121 707 6,440 1,610

Grand total (in thousand €) 4,515 2,828 8,050

Budget (in million €) 590 590 203 203 793 793

As share of budget for benefits 0.6% 0.2% 1.0% 0.3% 0.8% 0.2%

0.8% 1.4% 1.0%

Scenario number of users and benefit on level of country of residence

Number of users (in thousand) 45 45 32 32 78 78

Administrative cost

assessment (in thousand € -

except unit cost) 60 60 20 2,709 1,946 649 4,655

Administrative cost

reimbursement (in thousand € -

except unit cost) 20 20 903 903 1,552 1,552

Total (in thousand €) 3,612 903 1,946 649 6,207 1,552

Grand total (in thousand €) 4,515 2,594 7,758

As % of Baseline scenario 100% 92% 96%

Budget (in million €) 590 590 111 111 701 701

As share of budget for benefits 0.6% 0.2% 1.8% 0.6% 0.9% 0.2%

0.8% 2.3% 1.1%

Scenario number of users and benefit on level of competent country

Number of users (in thousand) 50 50 35 35 85 85

Administrative cost

assessment (in thousand € -

except unit cost) 60 60 20 2,998 2,120 707 5,119

Administrative cost

reimbursement (in thousand € -

except unit cost) 20 20 999 999 1,706 1,706

Total (in thousand €) 3,998 999 2,120 707 6,825 1,706

Grand total (in thousand €) 4,997 2,827 8,531

As % of Baseline scenario 111% 100% 106%

Budget (in million €) 996 996 203 203 1,198 1,198

As share of budget for benefits 0.4% 0.1% 1.0% 0.3% 0.6% 0.1%

0.5% 1.4% 0.7%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 55 see Annex V

Table 2.24 LTC: estimated budgetary impact of paying a SUPPLEMENT (option 3.1 – with and without supplement), in € ,000, 2013/2014

Option 3.1: LTC provided by the MS of residence (without Supplement Option 3.1bis: LTC provided by the MS of residence (with % difference

supplements) supplement) option 3.1

Debtor In kind In cash Total In kind In cash Total In kind In cash Total Total

BE 66,999,143 5,724,308 72,723,452 28,680,164 0 28,680,164 95,679,307 5,724,308 101,403,616 139%

BG 1,575,563 558,238 2,133,801 6,013 0 6,013 1,581,576 558,238 2,139,814 100%

CZ 3,297,837 1,516,435 4,814,272 925,573 3,753,035 4,678,607 4,223,410 5,269,470 9,492,880 197%

DK 46,811,431 3,734,028 50,545,459 17,633,951 278,438 17,912,389 64,445,382 4,012,465 68,457,847 135%

DE 108,653,903 26,196,507 134,850,409 71,317,808 40,106,587 111,424,395 179,971,711 66,303,094 246,274,804 183%

EE 1,098,591 206,741 1,305,332 0 63,191 63,191 1,098,591 269,932 1,368,523 105%

IE 6,831,891 1,573,976 8,405,867 1,797,534 0 1,797,534 8,629,425 1,573,976 10,203,401 121%

EL 2,800,908 815,660 3,616,569 0 613,412 613,412 2,800,908 1,429,072 4,229,981 117%

ES 12,499,967 2,314,137 14,814,104 2,861,922 2,322,027 5,183,950 15,361,889 4,636,164 19,998,053 135%

FR 35,320,389 5,686,276 41,006,665 27,897,918 3,142,558 31,040,476 63,218,308 8,828,834 72,047,142 176%

HR 561,766 386,802 948,568 0 0 0 561,766 386,802 948,568 100%

IT 17,457,218 3,779,718 21,236,936 18,636,120 23,860,942 42,497,061 36,093,338 27,640,660 63,733,998 300%

CY 581,166 140,004 721,170 3,286 55,978 59,264 584,452 195,982 780,434 108%

LV 471,026 97,919 568,945 6,517 1,989 8,506 477,543 99,908 577,451 101%

LT 937,194 249,837 1,187,031 42,620 38,876 81,496 979,814 288,713 1,268,527 107%

LU 112,362,390 14,485,979 126,848,368 121,362,130 6,143,288 127,505,418 233,724,520 20,629,266 254,353,786 201%

HU 1,292,585 646,312 1,938,897 391,685 0 391,685 1,684,270 646,312 2,330,582 120%

MT 562,338 119,265 681,603 107,718 31,114 138,832 670,056 150,379 820,435 120%

NL 61,883,234 10,709,102 72,592,336 172,919,861 0 172,919,861 234,803,095 10,709,102 245,512,197 338%

AT 26,334,894 10,099,263 36,434,157 21,302,411 56,684,341 77,986,752 47,637,306 66,783,604 114,420,910 314%

PL 6,241,740 1,906,445 8,148,185 17,910 83,113 101,023 6,259,650 1,989,558 8,249,208 101%

PT 4,564,573 932,242 5,496,815 48,679 598 49,278 4,613,252 932,841 5,546,093 101%

RO 5,356,398 1,881,939 7,238,337 7,895 1,849 9,744 5,364,292 1,883,788 7,248,081 100%

SI 947,993 709,247 1,657,239 920,891 652,818 1,573,709 1,868,883 1,362,065 3,230,948 195%

SK 1,779,019 1,450,959 3,229,978 0 12,504 12,504 1,779,019 1,463,463 3,242,482 100%

FI 3,725,004 1,306,423 5,031,426 17,172,281 1,926,119 19,098,400 20,897,285 3,232,542 24,129,827 480%

SE 7,297,470 1,270,009 8,567,479 26,977,906 381,672 27,359,578 34,275,376 1,651,682 35,927,058 419%

UK 52,021,378 12,089,150 64,110,528 28,998,816 2,293,198 31,292,015 81,020,195 14,382,349 95,402,543 149%

EU28 590,267,011 110,586,920 700,853,931 560,037,609 142,447,648 702,485,257 1,150,304,620 253,034,568 1,403,339,188 200%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.24 see Annex IX

Table 2.24bis LTC: estimated budgetary impact of paying a SUPPLEMENT (option 3.1 – with and

without supplement), in € ,000, 2013/2014

% difference baseline scenario

Debtor kind cash Total

BE 143% 151%

BG 100% 136%

CZ 128% 110% 117%

DK 138% 139% 138%

DE 166% 114% 148%

EE 100% 150% 107%

IE 126% 149%

EL 100% 138% 110%

ES 123% 128% 124%

FR 179% 147% 174%

HR 100% 3902% 166%

IT 207% 101% 142%

CY 101% 151% 110%

LV 101% 740% 119%

LT 105% 157% 113%

LU 208% 121% 197%

HU 130% 180%

MT 119% 229% 131%

NL 379% 397%

AT 181% 100% 123%

PL 100% 319% 120%

PT 101% 12,779% 121%

RO 100% 19,472% 135%

SI 197% 149% 174%

SK 100% 2,036% 175%

FI 561% 101% 348%

SE 470% 128% 418%

UK 156% 175% 158%

EU28 195% 125% 177%

Source Estimate based on data LFS and 2015 Ageing Report. For the original Table 2.24 see Annex IX

ANNEX – ORIGINAL TABLES

UNEMPLOYMENT BENEFITS

Table 2.2 UB: Main parameters for estimating the baseline scenario and the different options

Average 2010 and 2011 2010 Average 2010 and 2011 2010

Incoming Of which: Outgoing Of which: Of which: Of which: Annual

Cross Incoming cross Outgoing Incoming Incoming Outgoing Outgoing unemployment

border frontier border frontier unemployed unemployed unemployed unemployed benefit per

workers workers workers workers Unemployment Cross-border frontier workers cross-border frontier workers unemployed person

Country (in .000) (in .000) (in .000.) (in 000) rate (20-64) workers (in .000) (in .000) workers (in .000) (in .000) (in €)

BE 62 50 97 93 8,0% 4,9 4,0 5,1 4,7 19.116

BG 2 0 21 6 10,2% 0,2 0,0 2,2 0,8 454

CZ 61 60 24 17 7,1% 4,4 4,3 1,8 1,2 1.386

DK 35 29 4 3 6,9% 2,4 2,0 0,3 0,2 9.400

DE 186 142 165 141 7,1% 13,2 10,1 9,6 6,9 8.919

EE 1 1 18 15 16,7% 0,1 0,1 1,4 1,2 729

IE 17 8 10 9 13,2% 2,3 1,1 0,7 0,6 14.970

GR 12 6 0 0 12,5% 1,5 0,8 0,0 0,0 2.164

ES 40 10 23 6 19,5% 7,9 1,9 1,8 0,5 4.735

FR 47 30 160 150 9,0% 4,3 2,7 10,5 9,7 12.577

IT 76 5 24 7 8,1% 6,1 0,4 2,1 0,6 5.815

CY 4 0 0 0 6,4% 0,2 0,0 0,0 0,0 3.282

LV 0 0 7 1 18,4% 0,1 0,1 0,6 0,1 590

LT 0 0 2 0 17,8% 0,1 0,0 0,2 0,0 401

LU 130 129 3 2 4,3% 5,6 5,5 0,2 0,2 25.048

HU 14 12 53 23 11,1% 1,5 1,3 3,4 1,1 833

MT 1 0 1 0 6,0% 0,0 0,0 0,1 0,0 2.204

NL 110 82 21 20 4,0% 4,4 3,3 1,6 1,5 28.769

AT 101 94 32 29 4,2% 4,2 4,0 2,5 2,2 12.715

PL 8 6 92 50 9,6% 0,7 0,6 6,3 3,6 397

PT 5 2 11 6 11,1% 0,5 0,2 1,6 1,2 3.628

RO 4 0 88 0 7,3% 0,3 0,0 8,6 0,0 803

SI 1 1 9 7 7,2% 0,1 0,1 0,5 0,4 1.537

SK 6 6 117 84 13,9% 0,9 0,8 8,3 5,7 405

FI 20 16 2 1 7,7% 1,5 1,2 0,1 0,1 14.892

SE 12 3 29 23 7,3% 0,9 0,2 2,1 1,6 5.978

UK 78 9 20 8 6,9% 5,4 0,6 2,1 1,1 2.219

EU-27 1.032 701 1.032 701 10,5% 73,7 45,2 73,7 45,2 6.073

• * 

  The annual unemployment benefit per unemployed person= unemployment benefit spending in 2010 prices /

  unemployed persons (20-64)

Source LFS and 2012 Ageing Report (See Annex IX p. 16)

Table 2.2 UB: Main parameters for estimating option 4

Average 2010 and 2011 2010 Average 2010 and 2011

Outgoing

Incoming Incoming Outgoing Outgoing Incoming Incoming Outgoing unemployed

Cross-border Cross-border Cross-border Cross-border unemployed unemployed unemployed Cross-border

workers workers not workers workers not Cross-border Cross-border Cross-border workers not

longer than % of longer than % of longer than % of longer than 12 Unemployment workers longer workers not workers longer longer than 12

12 months incoming 12 months incoming 12 months outgoing months % of outgoing rate (20-64) than 12 months longer than 12 than 12 months months

employed cross-border employed cross-border employed cross-border employed cross-border country of employed months employed employed employed

Country (in .000) workers (in .000) workers (in .000) workers (in .000) workers employment (in .000) (in .000) (in .000) (in .000)

BE 47,2 77% 14,4 23% 85,6 89% 11,0 11% 8,0% 3,8 1,1 4,5 0,6

BG 1,8 100% 0,0 0% 9,6 45% 11,5 55% 10,2% 0,2 0,0 1,0 1,2

CZ 52,2 85% 9,2 15% 19,5 81% 4,6 19% 7,1% 3,7 0,7 1,5 0,4

DK 27,4 78% 7,6 22% 2,8 64% 1,6 36% 6,9% 1,9 0,5 0,2 0,1

DE 140,9 76% 45,2 24% 134,3 81% 31,1 19% 7,1% 10,0 3,2 7,7 1,9

EE 0,6 74% 0,2 26% 11,9 66% 6,2 34% 16,7% 0,1 0,0 1,0 0,5

IE 14,2 82% 3,1 18% 8,5 85% 1,5 15% 13,2% 1,9 0,4 0,6 0,1

GR 5,7 49% 5,9 51% 0,0 0,0 12,5% 0,7 0,7 0,0 0,0

ES 24,7 61% 15,5 39% 13,0 58% 9,5 42% 19,5% 4,8 3,0 1,0 0,8

FR 33,8 71% 13,5 29% 132,0 83% 27,7 17% 9,0% 3,0 1,2 8,6 1,9

IT 37,1 49% 38,7 51% 17,8 73% 6,6 27% 8,1% 3,0 3,1 1,5 0,6

CY 2,9 81% 0,7 19% 0,0 0,0 6,4% 0,2 0,0 0,0 0,0

LV 0,4 85% 0,1 15% 3,2 46% 3,7 54% 18,4% 0,1 0,0 0,3 0,3

LT 0,1 52% 0,1 48% 1,1 57% 0,8 43% 17,8% 0,0 0,0 0,1 0,1

LU 111,2 86% 18,8 14% 2,1 76% 0,7 24% 4,3% 4,8 0,8 0,2 0,1

HU 12,0 86% 1,9 14% 38,8 73% 14,6 27% 11,1% 1,3 0,2 2,5 0,9

MT 0,2 20% 0,6 80% 0,6 70% 0,3 30% 6,0% 0,0 0,0 0,0 0,0

NL 91,8 84% 18,1 16% 19,1 90% 2,1 10% 4,0% 3,7 0,7 1,5 0,2

AT 77,0 76% 23,9 24% 27,6 86% 4,5 14% 4,2% 3,2 1,0 2,1 0,4

PL 6,5 85% 1,2 15% 63,1 69% 28,6 31% 9,6% 0,6 0,1 4,3 1,9

PT 2,9 64% 1,6 36% 6,5 62% 4,0 38% 11,1% 0,3 0,2 1,1 0,5

RO 3,2 86% 0,5 14% 34,0 39% 53,8 61% 7,3% 0,2 0,0 3,4 5,1

SI 1,4 93% 0,1 7% 6,9 80% 1,7 20% 7,2% 0,1 0,0 0,4 0,1

SK 5,3 85% 1,0 15% 100,1 86% 17,0 14% 13,9% 0,7 0,1 7,1 1,2

FI 13,8 70% 5,9 30% 1,1 65% 0,6 35% 7,7% 1,1 0,5 0,1 0,1

SE 8,7 70% 3,8 30% 20,8 72% 8,2 28% 7,3% 0,6 0,3 1,5 0,6

UK 52,6 68% 25,0 32% 15,3 75% 5,0 25% 6,9% 3,6 1,7 1,6 0,5

EU-27 775,5 75% 256,8 25% 775,5 75% 256,8 25% 10,5% 53,8 19,9 53,8 19,9

Source LFS and 2012 Ageing Report (See Annex X p. 14)

Table 2.3 UB: estimated reimbursement claims and impact of maximum reimbursement country of last activity

(baseline scenario)

Amount of the claims received Amount of the claims paid as

as debtor (in .000 €) debtor (in .000 €)

% difference Annual

Cross-border Of which: Cross-border Of which: amount claim expenditure

workers frontier workers workers frontier workers received vs. UB per person

Country of last activity (in .000 €) (in .000 €) (in .000 €) (in .000 €) paid (in €)

BE 15.200 15.200 13.533 13.533 -11% 19.116

BG 441 0 20 0 -95% 454

CZ 1.278 1.215 526 519 -59% 1.386

DK 3.428 3.342 3.395 3.342 -1% 9.400

DE 25.390 25.256 15.024 14.944 -41% 8.919

EE 115 62 19 14 -84% 729

IE 684 600 664 600 -3% 14.970

GR 1.037 88 329 88 -68% 2.164

ES 7.627 3.148 4.108 1.871 -46% 4.735

FR 8.659 8.568 6.483 6.395 -25% 12.577

IT 1.466 803 732 406 -50% 5.815

CY 37 0 7 0 -82% 3.282

LV 26 11 10 9 -62% 590

LT 34 5 5 4 -85% 401

LU 18.804 18.804 18.804 18.804 0% 25.048

HU 797 336 190 145 -76% 833

MT 75 0 23 0 -69% 2.204

NL 10.969 10.969 10.969 10.969 0% 28.769

AT 4.102 4.020 4.062 4.020 -1% 12.715

PL 1.574 1.201 73 58 -95% 397

PT 648 238 293 182 -55% 3.628

RO 557 5 54 5 -90% 803

SI 174 174 26 26 -85% 1.537

SK 932 899 87 82 -91% 405

FI 438 323 399 323 -9% 14.892

SE 1.316 536 771 283 -41% 5.978

UK 6.678 2.283 1.514 338 -77% 2.219

EU-27 112.488 98.088 82.122 76.961 -27%

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 17)

Table 2.4 UB: estimated budgetary impact baseline scenario and options, in € .000 (corrected by Annual average duration of payment UB)

Option 1: No policy change (Baseline scenario): Frontier workers return; Option 2: Right of choice: cross-border workers take a rational

other cross-border workers take a rational decision (= highest UB) decision (= highest amount) Option 3: UB provided by the country of last activity Option 4: 'cut-off' of 12 months

Annual Annual Annual

expenditure UB Actual claims expenditure Actual claims expenditure Actual claims

based on Actual claims received from UB based on Actual claims received from UB based on Actual claims received from average paid to country country of last average paid to country country of last average paid to country country of last Annual expenditure

duration of residence activity Total duration of residence activity Total duration of residence activity Total UB based on average payment UB (3 months) (3 months) expenditure payment UB (3 months) (3 months) expenditure payment UB (3 months) (3 months) expenditure duration payment UB

(in €. 000) (in € .000) (in € .000) (in € .000) % (in €. 000) (in € .000) (in € .000) (in € .000) % (in €. 000) (in € .000) (in € .000) (in € .000) % (in € .000) %

BE 70.891 13.533 19.727 64.697 100% 74.007 5.077 8.935 70.149 108% 58.403 0 0 58.403 90% 51.300 79%

BG 256 20 88 188 100% 0 221 0 221 117% 59 0 0 59 31% 460 244%

CZ 1.097 526 334 1.289 100% 3.798 848 117 4.529 351% 3.819 0 0 3.819 296% 3.564 277%

DK 3.029 3.395 450 5.974 100% 12.014 43 599 11.458 192% 10.811 0 0 10.811 181% 8.995 151%

DE 69.040 15.024 16.167 67.897 100% 55.763 24.804 4.864 75.703 111% 72.034 0 0 72.034 106% 64.832 95%

EE 609 19 219 409 100% 73 78 10 140 34% 65 0 0 65 16% 286 70%

IE 21.239 664 455 21.448 100% 33.461 42 2.434 31.069 145% 25.854 0 0 25.854 121% 22.460 105%

GR 381 329 0 710 100% 1.632 475 0 2.107 297% 2.356 0 0 2.356 332% 1.154 163%

ES 15.919 4.108 949 19.078 100% 18.520 4.287 629 22.179 116% 23.563 0 0 23.563 124% 16.827 88%

FR 86.602 6.483 26.361 66.724 100% 55.382 6.226 13.574 48.035 72% 31.250 0 0 31.250 47% 36.256 54%

IT 28.531 732 1.444 27.819 100% 27.070 1.068 711 27.427 99% 25.028 0 0 25.028 90% 14.600 52%

CY 391 7 0 397 100% 391 19 0 409 103% 405 0 0 405 102% 326 82%

LV 55 10 16 49 100% 29 18 6 41 84% 33 0 0 33 67% 144 295%

LT 4 5 1 7 100% 5 18 0 23 306% 14 0 0 14 183% 24 319%

LU 3.510 18.804 637 21.677 100% 75.684 0 1.233 74.451 343% 72.862 0 0 72.862 336% 62.559 289%

HU 615 190 208 597 100% 819 435 44 1.209 203% 852 0 0 852 143% 1.247 209%

MT 10 23 0 33 100% 10 38 0 47 142% 68 0 0 68 205% 40 121%

NL 41.060 10.969 5.167 46.862 100% 90.552 0 11.199 79.353 169% 66.216 0 0 66.216 141% 57.916 124%

AT 15.426 4.062 4.253 15.235 100% 38.052 41 7.381 30.713 202% 24.180 0 0 24.180 159% 20.541 135%

PL 872 73 354 592 100% 0 1.387 0 1.387 234% 181 0 0 181 31% 628 106%

PT 3.457 293 1.111 2.639 100% 497 443 11 929 35% 1.228 0 0 1.228 47% 1.978 75%

RO 26 54 10 69 100% 5 280 0 285 411% 136 0 0 136 196% 2.657 3828%

SI 475 26 154 347 100% 88 173 9 252 73% 107 0 0 107 31% 200 58%

SK 1.880 87 577 1.391 100% 35 908 3 940 68% 285 0 0 285 20% 623 45%

FI 2.206 399 161 2.444 100% 9.246 57 369 8.935 366% 8.687 0 0 8.687 356% 6.379 261%

SE 5.651 771 2.663 3.759 100% 1.765 926 256 2.435 65% 2.179 0 0 2.179 58% 3.004 80%

UK 4.529 1.514 615 5.427 100% 3.217 4.481 8 7.690 142% 6.492 0 0 6.492 120% 5.041 93%

EU-27 377.761 82.122 82.122 377.761 100% 502.113 52.391 52.391 502.113 133% 437.167 0 0 437.167 116% 384.042 102%

• * 

  The annual expenditure (12 months) is estimated without taking into account national legislation and as such the possible limitation in time of the payment of UB.

Source Estimate based on data LFS and 2012 Ageing Report (See Annex X p. 16) Table 2.5 UB: comparison of options between MS, estimated budgetary impact option 1 (100%) compared to other

options (corrected by Annual average duration of payment UB)

Option 1: No Option 3: UB

policy change provided by the Option 4:

(Baseline Option 2: Right country of last 'cut-off' of

scenario) of choice activity 12 months

BE 100% 108% 90% 79%

BG 100% 117% 31% 244%

CZ 100% 351% 296% 277%

DK 100% 192% 181% 151%

DE 100% 111% 106% 95%

EE 100% 34% 16% 70%

IE 100% 145% 121% 105%

GR 100% 297% 332% 163%

ES 100% 116% 124% 88%

FR 100% 72% 47% 54%

IT 100% 99% 90% 52%

CY 100% 103% 102% 82%

LV 100% 84% 67% 295%

LT 100% 306% 183% 319%

LU 100% 343% 336% 289%

HU 100% 203% 143% 209%

MT 100% 142% 205% 121%

NL 100% 169% 141% 124%

AT 100% 202% 159% 135%

PL 100% 234% 31% 106%

PT 100% 35% 47% 75%

RO 100% 411% 196% 3828%

SI 100% 73% 31% 58%

SK 100% 68% 20% 45%

FI 100% 366% 356% 261%

SE 100% 65% 58% 80%

UK 100% 142% 120% 93%

EU-27 100% 133% 116% 102%

Lowest impact 12 1 8 6

Highest impact 7 12 3 5

• * 

  Green: lowest budgetary impact; Red: highest budgetary impact

Source Estimate based on data LFS and 2012 Ageing Report (See Annex X p. 17)

Table 2.6 UB: comparison of options between MS, estimated lowest and highest budgetary impact (corrected by

Annual average duration of payment UB)

Lowest budgetary impact Highest budgetary impact

Option 1: No Option 3: UB Option 1: No Option 3: UB

policy change Option 2: provided by the policy change Option 2: provided by the

(Baseline Right of country of last Option 4: 'cut-off' (Baseline Right of country of last Option 4: 'cut-off'

scenario) choice activity of 12 months scenario) choice activity of 12 months

BE X X BE

BG X X BG

CZ X X CZ

DK X X DK

DE X X DE

EE X X EE

IE X X IE

GR X X GR

ES X X ES

FR X X FR

IT X X IT

CY X X CY

LV X X LV

LT X X LT

LU X X LU

HU X X HU

MT X X MT

NL X X NL

AT X X AT

PL X X PL

PT X X PT

RO X X RO

SI X X SI

SK X X SK

FI X X FI

SE X X SE

UK X X UK

EU-27 12 1 8 6 7 12 3 5 EU-27

Source Estimate based on data LFS and 2012 Ageing Report (See Annex X p. 17)

Table 2.7 UB: estimated expenditure UB incoming cross-border workers becoming unemployed, option 4, breakdown by country of last activity and country of residence (corrected by Annual

average duration of payment UB)

Incoming unemployed crossborder workers Expenditure Share of cost

Number of unemployed Number of unemployed Estimated annual

incoming cross-border incoming cross-border Estimated annual expenditure expenditure UB by country

workers not longer than 12 workers longer than 12 UB by country of residence of last activity UB based on % share of cost % share of cost

Country of last months employed months employed based on average duration average duration payment country of country of last activity (in .000) (in .000) payment UB (in .000 €) UB (in .000 €) residence activity

BE 3,8 1,1 7.033 44.534 14% 86%

BG 0,2 0,0 0 59 0% 100%

CZ 3,7 0,7 352 3.256 10% 90%

DK 1,9 0,5 1.357 8.450 14% 86%

DE 10,0 3,2 7.252 54.291 12% 88%

EE 0,1 0,0 43 48 47% 53%

IE 1,9 0,4 960 21.280 4% 96%

GR 0,7 0,7 819 1.154 42% 58%

ES 4,8 3,0 6.766 14.454 32% 68%

FR 3,0 1,2 4.110 22.306 16% 84%

IT 3,0 3,1 2.096 12.231 15% 85%

CY 0,2 0,0 34 326 9% 91%

LV 0,1 0,0 5 28 14% 86%

LT 0,0 0,0 12 7 62% 38%

LU 4,8 0,8 6.432 61.894 9% 91%

HU 1,3 0,2 368 738 33% 67%

MT 0,0 0,0 97 14 87% 13%

NL 3,7 0,7 3.496 55.434 6% 94%

AT 3,2 1,0 2.846 18.497 13% 87%

PL 0,6 0,1 578 153 79% 21%

PT 0,3 0,2 297 785 27% 73%

RO 0,2 0,0 213 116 65% 35%

SI 0,1 0,0 3 99 3% 97%

SK 0,7 0,1 202 242 46% 54%

FI 1,1 0,5 444 6.067 7% 93%

SE 0,6 0,3 665 1.519 30% 70%

UK 3,6 1,7 5.152 4.427 13% 87%

EU-27 53,8 19,9 51.631 369.169 12% 88%

• * 

  Only the annual expenditure of UB is taken into account while there will possibly be a shift of the social security system from the country of last activity to the country of residence

  Source Estimate based on data LFS and 2012 Ageing Report (See Annex X p. 19) Table 2.8 UB: estimated expenditure UB incoming cross-border workers becoming unemployed, baseline scenario, breakdown by country of last activity and country of residence and impact

  of reimbursement (corrected by Annual average duration of payment UB)

  Option 1: No policy change (Baseline scenario): Frontier workers return; other cross-border workers take a rational decision (= highest UB)

  Incoming unemployed crossborder workers Expenditure Cost without reimbursement Cost with reimbursement

  Estimated annual

  expenditure UB

  Estimated annual based on average

  Number of expenditure UB based duration payment

  unemployed Of which incoming on average duration UB paid by the Reimbursement

  incoming crossunemployed frontier payment UB paid by country of last country of last activity % share of cost % share of cost % share of cost % share of cost

Country of border workers workers the country of activity (3 months) country of country of last country of country of last

employment (in .000) (in .000) residence (in .000 €) (in .000 €) (in .000 €) residence activity residence activity

BE 4,9 4,0 34.334 10.929 13.533 76% 24% 58% 42%

BG 0,2 0,0 1.052 0 20 100% 0% 98% 2%

CZ 4,4 4,3 3.327 43 526 99% 1% 85% 15%

DK 2,4 2,0 6.410 1.726 3.395 79% 21% 56% 44%

DE 13,2 10,1 55.161 16.936 15.024 77% 23% 63% 37%

EE 0,1 0,1 203 7 19 97% 3% 89% 11%

IE 2,3 1,1 1.516 13.440 664 10% 90% 10% 90%

GR 1,5 0,8 2.613 381 329 87% 13% 79% 21%

ES 7,9 1,9 18.472 12.296 4.108 60% 40% 53% 47%

FR 4,3 2,7 21.483 11.407 6.483 65% 35% 55% 45%

IT 6,1 0,4 3.250 22.455 732 13% 87% 12% 88%

CY 0,2 0,0 92 391 7 19% 81% 19% 81%

LV 0,1 0,1 62 4 10 93% 7% 81% 19%

LT 0,1 0,0 71 0 5 100% 0% 93% 7%

LU 5,6 5,5 45.350 688 18.804 99% 1% 70% 30%

HU 1,5 1,3 1.911 6 190 100% 0% 91% 9%

MT 0,0 0,0 167 8 23 95% 5% 84% 16%

NL 4,4 3,3 27.063 16.724 10.969 62% 38% 49% 51%

AT 4,2 4,0 10.184 1.478 4.062 87% 13% 65% 35%

PL 0,7 0,6 3.797 0 73 100% 0% 98% 2%

PT 0,5 0,2 1.572 439 293 78% 22% 68% 32%

RO 0,3 0,0 1.304 1 54 100% 0% 96% 4%

SI 0,1 0,1 343 34 26 91% 9% 85% 15%

SK 0,9 0,8 1.814 0 87 100% 0% 95% 5%

FI 1,5 1,2 1.019 1.530 399 40% 60% 35% 65%

SE 0,9 0,2 2.811 945 771 75% 25% 62% 38%

UK 5,4 0,6 17.332 3.183 1.514 84% 16% 79% 21%

EU-27 73,7 45,2 262.713 115.053 82.122 70% 30% 57% 43%

• * 

  Only the annual expenditure of UB is taken into account while there will possibly be a shift of the social security system from the country of last activity to the country of residence

  Source Estimate based on data LFS and 2012 Ageing Report (See Annex X p. 20) Table 2.9 UB: Estimated administrative burden (corrected by Annual average duration of payment UB)

  Country of residence Country of last activity

Direct paying Reimbursement Direct paying Reimbursement

Administrative unit cost

Control unemployed € 40,0 € 40,0

U1 € 42,8 € 20,0

Reimbursement € 20,0 € 20,0

Total administrative unit

cost - UB Residence € 82,8 € 20,0 € 40,0

Total administrative unit

cost - UB Last activity € 40,0

Administrative cost

Baseline scenario2: Frontier workers return; other cross-border workers

rational decision (=highest amount UB)

UB Residence € 4.258.153 € 1.028.539 € 0 € 2.057.079

UB Last activity € 0 € 0 € 889.488 € 0

Administrative cost € 5.286.692 € 2.946.567

Grand total € 8.233.259

% cost country of

residence in total

administrative cost 64%

Grand total annual

expenditure UB (in

millions) € 378

Administrative cost as %

of budgetary cost 2,2%

Estimated

reimbursement (in

millions) € 82

Option B2: right of choice: rational decision (=highest amount UB)

UB Residence € 1.530.093 € 369.588 € 0 € 739.175

UB Last activity € 0 € 0 € 2.207.391 € 0

Administrative cost € 1.899.681 € 2.946.567

Grand total € 4.846.248

As % of baseline scenario 59% % cost country of

residence in total

administrative cost 39%

Grand total annual

expenditure UB (in

millions) € 502

Administrative cost as %

of budgetary cost 1,0%

Estimated

reimbursement (in

millions) € 52

Option C: UB provided by the country of last activity

UB Residence € 0 € 0 € 0 € 0

UB Last activity € 0 € 0 € 2.946.567 € 0

Administrative cost € 0 € 2.946.567

Grand total € 2.946.567

As % of baseline scenario 36%

% cost country of

residence in total

administrative cost 0%

Grand total annual

expenditure UB (in

millions) € 437

Administrative cost as %

of budgetary cost 0,7% Estimated

reimbursement (in

millions) € 0

Option D: cutt-off of 12 months

UB Residence € 1.647.720

UB Last activity € 2.152.000 € 398.000

Administrative cost € 1.647.720 € 2.550.000

Grand total € 4.197.720

As % of baseline scenario 51%

% cost country of

residence in total

administrative cost 39%

Grand total annual

expenditure UB (in

millions) € 384

Administrative cost as %

of budgetary cost 1,1%

Estimated

reimbursement (in

millions) € 0

Source Estimate based on data LFS and 2012 Ageing Report (See Annex X p. 22)

Table 8: Estimated number of received PD U1 in the EU-27: 2010, 2015 & 2020

Unemployed Number PD U1 certificates

persons (20-64) - 2010/2011/2012 2010 2015 2020 Country 2010 (in .000) Survey Estimate Total

BE 385 2.400 2.400 2.387 2.310

BG 351 5.541 5.541 4.655 3.909

CZ 367 5.792 5.792 5.310 4.973

DK 184 2.902 2.902 1.886 1.880

DE 2.826 44.663 44.663 38.344 37.462

EE 111 2.082 2.082 1.769 1.620

IE 269 4.258 4.258 4.501 4.163

EL 640 10.114 10.114 10.867 8.569

ES 4.405 69.615 69.615 70.352 62.173

FR 2.601 50.003 50.003 47.278 44.121

IT 1.985 31.369 31.369 27.606 28.502

CY 26 412 412 395 363

LV 207 3.273 3.273 3.429 3.058

LT 287 4.535 4.535 4.385 4.022

LU 10 157 157 182 180

HU 473 7.473 7.473 7.974 7.787

MT 10 159 159 165 167

NL 325 5.133 5.133 4.138 4.031

AT 169 2.664 2.664 2.511 2.529

PL 1.696 19.432 19.432 15.798 14.780

PT 578 9.138 9.138 10.360 9.406

RO 684 10.805 10.805 10.035 9.408

SI 72 1.146 1.146 1.368 1.313

SK 374 10.912 10.912 10.801 10.020

FI 195 3.080 3.080 2.372 2.353

SE 340 2.202 2.202 1.852 1.849

UK 2.023 31.965 31.965 33.565 29.042

EU27 21.593 341.223 324.285 299.991

Share PD U1 in total

unemployment 1,6%

Source: Estimate based on collected administrative data and 2012 Ageing Report (See Annex V p. 42)

Table 9: Yearly estimated amount paid to unemployed persons who received a PD U1 2010, 2015 &

2020 (in EUR)

Country 2010 2015 2020

BE 45.878.431 48.782.839 52.155.037

BG 2.516.832 2.471.472 2.322.888

CZ 8.027.591 6.652.968 7.186.203

DK 27.275.731 31.783.290 32.826.734

DE 398.330.179 328.682.432 343.068.285

EE 1.518.594 1.858.606 1.770.909

IE 63.734.663 94.364.726 93.279.335

EL 21.888.545 26.519.430 24.170.753

ES 329.610.962 506.983.065 499.125.905

FR 628.907.844 606.380.743 615.469.499

IT 182.408.485 124.846.947 134.065.386

CY 1.352.362 1.776.380 1.704.303

LV 1.931.038 2.806.052 2.616.456

LT 1.818.909 2.644.527 2.406.524

LU 3.920.411 4.051.466 4.481.929

HU 6.222.745 7.798.320 7.200.469

MT 350.413 392.599 429.635

NL 147.679.662 150.795.264 153.916.161

AT 33.870.424 32.911.289 35.627.495

PL 7.715.169 5.050.554 5.435.764

PT 33.148.229 41.487.201 37.282.160

RO 8.671.472 5.181.187 5.330.893

SI 1.760.835 2.869.468 2.773.374

SK 4.421.393 3.859.319 3.856.759

FI 45.870.693 43.047.636 47.213.365

SE 13.164.269 14.700.827 15.717.881

UK 70.938.271 102.605.656 102.341.181

EU27 2.072.294.040 2.187.664.422 2.224.972.628

Source: Estimate based on estimated number of PD U1 and 2012 Ageing Report (See Annex V p. 43)

Table 15: Estimated administrative Cost –PD U2 (‘issued’), EU-27, EUR, 2010

PD U2 certificates issued

Unemployed

persons (20-64) 2010/2011/2012 2010

Country - 2010 (in .000) Survey Estimate Total Total cost ( in EUR)

BE 385 1,081 1,081 4,865

BG 351 385 385 1,732

CZ 367 402 402 1,811

DK 184 1,108 1,108 4,986

DE 2,826 3,103 3,103 13,965

EE 111 64 64 288

IE 269 296 296 1,331

EL 640 703 703 3,163

ES 4,405 4,837 4,837 21,767

FR 2,601 2,856 2,856 12,854

IT 1,985 2,180 2,180 9,809

CY 26 29 29 129

LV 207 227 227 1,023

LT 287 315 315 1,418

LU 10 148 148 666

HU 473 519 519 2,337

MT 10 11 11 50

NL 325 637 637 2,867

AT 169 1,186 1,186 5,337

PL 1,696 118 118 531

PT 578 635 635 2,857

RO 684 11 11 50

SI 72 80 80 358

SK 374 79 79 356

FI 195 214 214 963

SE 340 264 264 1,188

UK 2,023 2,221 2,221 9,995

EU27 21,593 23,710 106,695

Source: Estimate based on collected administrative data and 2012 Ageing Report and data provided during the workshops on

administrative burden (Poland). (See Annex V p. 57)

LONG-TERM CARE BENEFITS

Table 2.17 LTC: Estimated number of PD S1 issued and received, by category, in .000

Competent country Residing country

Retired cross Retired cross

Incoming crossborder workers Migrant Total Share of Outgoing crossborder workers Migrant Total Share of

border workers only worked pensioners number total border workers only worked pensioners + number total

+ 20% family abroad + 25% + 25% family of PD S1 insured + 20% family abroad + 25% 25% family of PD S1 insured

members family members members issued persons members family members members issued persons

(in .000) (in .000) (in .000) (in .000) (in %) (in .000) (in .000) (in .000) (in .000) (in %)

BE 74 35 5 113 5,7% 116 41 68 225 11,4%

BG 2 1 1 4 0,2% 25 11 0 37 1,9%

CZ 74 25 2 101 5,1% 29 12 2 43 2,2%

DK 42 14 1 57 2,9% 5 2 3 10 0,5%

DE 223 101 44 368 18,6% 198 75 0 273 13,8%

EE 1 0 0 2 0,1% 22 9 0 30 1,5%

IE 21 6 1 29 1,4% 12 5 7 24 1,2%

GR 14 7 1 23 1,1% 0 0 2 2 0,1%

ES 48 18 4 71 3,6% 27 11 77 115 5,8%

FR 57 27 19 102 5,2% 192 77 43 311 15,7%

IT 91 50 27 167 8,5% 29 13 5 47 2,4%

CY 4 1 0 5 0,3% 0 0 5 5 0,3%

LV 1 0 0 1 0,0% 8 3 0 12 0,6%

LT 0 0 0 1 0,0% 2 1 0 3 0,2%

LU 156 50 1 207 10,5% 3 1 2 7 0,3%

HU 17 8 3 28 1,4% 64 28 0 92 4,7%

MT 1 0 0 1 0,1% 1 0 1 2 0,1%

NL 132 43 28 203 10,2% 26 12 2 39 2,0%

AT 121 55 1 177 8,9% 39 17 11 66 3,4%

PL 9 3 4 17 0,8% 110 45 1 156 7,9%

PT 5 2 2 10 0,5% 13 5 2 20 1,0%

RO 4 2 0 6 0,3% 105 52 0 158 8,0%

SI 2 1 0 3 0,1% 10 5 0 16 0,8%

SK 7 2 2 11 0,6% 141 55 0 196 9,9%

FI 24 9 0 33 1,7% 2 1 1 4 0,2%

SE 15 6 2 23 1,2% 35 12 6 53 2,7%

UK 93 36 88 218 11,0% 24 9 0 34 1,7%

EU-27 1.239 503 238 1.980 100,0% 1.239 503 238 1.980 100,0%

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 32)

Table 25: % cross-border users LTC in kind or in cash (or only informal care) of total population and

average amount per dependent person using LTC in kind or in cash (thousand €)

Average amount per Average amount per

% users in dependent person % users in cash dependent person

kind total using care in kind total using care in cash

Country population (thousand euro) population (thousand euro)

BE 5,7 10,8 2,5 5,8

BG 0,6 1,4 0,9 1,6

CZ 2,0 2,0 2,4 3,1

DK 3,9 27,0 2,3 37,5

DE 2,7 11,1 1,2 11,5

EE 1,5 1,5 0,9 4,0

IE 1,7 22,4 2,5 0,0

EL 3,1 6,6 2,5 2,8

ES 1,5 10,7 0,9 3,6

FR 2,2 25,0 2,4 4,2

IT 1,7 15,5 2,9 7,6

CY 0,5 0,4 0,9 3,7

LV 0,9 4,7 0,3 3,2

LT 4,7 1,7 2,5 0,8

LU 2,2 33,7 0,4 18,5

HU 1,5 1,7 2,5 2,3

MT 3,3 3,0 1,8 0,0

NL 5,8 15,6 2,5 18,4

AT 3,1 8,6 5,1 5,5

PL 0,4 7,4 4,0 0,9

PT 1,4 3,5 0,9 0,0

RO 1,4 2,5 0,9 0,1

SI 1,9 8,5 1,7 5,5

SK 1,4 1,9 0,9 0,7

FI 3,2 22,9 5,3 2,0

SE 4,8 28,5 2,4 2,4

UK 2,0 19,4 2,5 6,1

EU27 2,2 10,5 2,1 6,1

Source: Estimate based on data from LFS, 2012 Ageing Report and additional data delivered by DG ECFIN (See Annex V p.

77)

Table 2.18 LTC: Estimated number of users baseline scenario, in .000

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 33)

Table 27: Estimated number of cross-border users from LTC in kind or in cash, projections 2020 and

2030 (in thousand)

In kind In cash Total

Country 2010 2020 2030 2010 2020 230 2010 2020 230

BE 13 15 17 4 5 5 17 20 23

BG 0 0 0 1 1 1 1 1 1

CZ 1 1 1 1 1 1 2 2 3

DK 0 0 1 0 0 0 1 1 1

DE 7 9 10 7 8 9 15 17 19

EE 0 0 1 1 2 2 2 2 2

IE 0 1 1 1 1 1 1 1 1

GR 0 0 0 0 0 0 0 0 0

ES 2 2 2 3 3 3 4 5 6

FR 7 8 10 5 5 5 11 13 15

IT 1 1 1 1 1 1 2 2 2

CY 0 0 0 0 0 0 0 0 0

LV 0 0 0 0 0 0 0 0 0

LT 0 0 0 0 0 0 0 0 0

LU 0 0 0 0 0 0 0 0 0

HU 1 2 2 3 3 3 4 5 5

MT 0 0 0 0 0 0 0 0 0

NL 2 3 4 1 1 1 3 4 4

AT 2 3 3 1 1 1 3 4 4

PL 1 1 1 3 3 4 4 4 5

PT 0 0 0 0 0 0 1 1 1

RO 2 3 3 4 4 4 6 7 7

SI 0 0 0 1 1 1 1 1 1

SK 3 3 4 6 6 7 9 10 11

FI 0 0 0 0 0 0 0 0 0

SE 3 3 4 1 1 1 4 4 5

UK 1 1 1 1 1 1 1 2 2

EU27 48 57 67 45 49 54 93 106 121

index

2010=100 100 118 138 100 109 120 100 114 129

Source: Estimate based on data from LFS, 2012 Ageing Report and additional data delivered by DG ECFIN (See Annex V p.

79)

Table 28: Estimated LTC cross-border expenditure baseline scenario (in € billion), by country of

residence*

Competent country

Country of

residence Benefits in kind Benefits in cash Total

BE 138.848 49.314 188.162

BG 303 4.162 4.465

CZ 1.707 6.810 8.516

DK 11.019 1.204 12.223

DE 82.102 71.696 153.798

EE 655 3.124 3.780

IE 9.140 3.736 12.876

EL 372 223 596

ES 18.054 19.683 37.737

FR 171.972 38.784 210.756

IT 12.892 6.116 19.007

CY 11 728 739

LV 526 1.746 2.272

LT 275 851 1.126

LU 4.844 1.012 5.856

HU 2.382 19.194 21.576

MT 199 396 594

NL 35.801 5.622 41.423

AT 18.714 9.150 27.864

PL 5.330 31.819 37.148

PT 988 1.623 2.611

RO 5.562 28.283 33.844

SI 2.497 3.735 6.232

SK 5.351 29.545 34.895

FI 2.645 360 3.005

SE 73.081 33.679 106.760

UK 13.015 3.787 16.802

EU-27 618.281 376.381 994.662

• * 

  Amounts are paid by the competent countries

Source: Estimate based on data from LFS, 2012 Ageing Report and Lipszyck, B., Sail, E. & Xavier, A. (2012), Long-term care:

need, use and expenditure in the EU-27, EU (See Annex V p. 80)

Table 2.19 LTC: estimated budgetary impact baseline scenario and options, in € .000

Option 3.1: LTC provided by the MS of residence

Option 1: No policy change (Baseline scenario) (without supplement) Option 3.2: LTC provided by the competent MS

In kind In cash Total In kind In cash Total % difference In kind In cash Total % difference % difference

Debtor (in € .000) (in € .000) (in € .000) % (in € .000) (in € .000) (in € .000) option 1 (in € .000) (in € .000) (in € .000) option 1 option 3.1

BE 58.064 16.538 74.602 100% 58.064 16.865 74.929 100% 69.829 16.538 86.368 116% 115%

BG 1.574 64 1.638 100% 1.574 897 2.470 151% 36 64 100 6% 4%

CZ 6.179 7.434 13.613 100% 6.179 2.651 8.831 65% 3.927 7.434 11.361 83% 129%

DK 54.521 49.202 103.723 100% 54.521 4.189 58.710 57% 59.331 49.202 108.533 105% 185%

DE 120.077 52.782 172.860 100% 120.077 50.201 170.278 99% 114.948 52.782 167.730 97% 99%

EE 715 54 769 100% 715 52 767 100% 33 54 87 11% 11%

IE 7.479 0 7.479 100% 7.479 2.684 10.163 136% 10.889 0 10.889 146% 107%

EL 3.732 1.607 5.339 100% 3.732 1.415 5.147 96% 4.638 1.607 6.245 117% 121%

ES 13.938 2.292 16.230 100% 13.938 4.408 18.346 113% 11.133 2.292 13.425 83% 73%

FR 37.403 10.440 47.843 100% 37.403 11.955 49.358 103% 55.885 10.440 66.325 139% 134%

IT 25.015 36.973 61.988 100% 25.015 6.437 31.452 51% 45.141 36.973 82.114 132% 261%

CY 263 181 444 100% 263 118 381 86% 12 181 193 43% 51%

LV 53 8 61 100% 53 28 81 134% 35 8 43 71% 53%

LT 60 17 77 100% 60 36 96 124% 74 17 91 118% 95%

LU 104.120 15.256 119.377 100% 104.120 25.372 129.493 108% 150.866 15.256 166.122 139% 128%

HU 3.383 1.586 4.969 100% 3.383 1.206 4.589 92% 711 1.586 2.297 46% 50%

MT 638 0 638 100% 638 189 827 130% 129 0 129 20% 16%

NL 73.246 93.099 166.346 100% 73.246 23.346 96.592 58% 182.590 93.099 275.690 166% 285%

AT 26.614 49.760 76.374 100% 26.614 14.090 40.705 53% 47.961 49.760 97.721 128% 240%

PL 7.341 571 7.913 100% 7.341 2.671 10.013 127% 556 571 1.127 14% 11%

PT 2.671 0 2.671 100% 2.671 516 3.187 119% 476 0 476 18% 15%

RO 1.979 4 1.983 100% 1.979 1.188 3.167 160% 228 4 231 12% 7%

SI 572 304 876 100% 572 555 1.127 129% 516 304 819 94% 73%

SK 1.270 75 1.345 100% 1.270 1.504 2.773 206% 330 75 405 30% 15%

FI 4.421 3.460 7.881 100% 4.421 1.458 5.879 75% 24.556 3.460 28.017 355% 477%

SE 7.948 1.360 9.308 100% 7.948 4.144 12.092 130% 31.618 1.360 32.978 354% 273%

UK 55.003 33.314 88.317 100% 55.003 13.681 68.685 78% 83.879 33.314 117.193 133% 171%

EU27 618.281 376.381 994.662 100% 618.281 191.857 810.137 81% 900.327 376.381 1.276.709 128% 158%

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 35) Table 2.20 LTC: comparison of options between MS, estimated budgetary impact option 1 (100%) compared to other

options, breakdown by type of LTC-benefit

Option 3.1: LTC provided by the

Debtor Option 1: No policy change MS of residence (without Option 3.2: LTC provided by the

country (Baseline scenario) supplement) competent MS

In kind In cash Total In kind In cash Total In kind In cash Total

BE 100% 100% 100% 100% 102% 100% 120% 100% 116%

BG 100% 100% 100% 100% 1401% 151% 2% 100% 6%

CZ 100% 100% 100% 100% 36% 65% 64% 100% 83%

DK 100% 100% 100% 100% 9% 57% 109% 100% 105%

DE 100% 100% 100% 100% 95% 99% 96% 100% 97%

EE 100% 100% 100% 100% 96% 100% 5% 100% 11%

IE 100% 100% 100% 136% 146% 146%

EL 100% 100% 100% 100% 88% 96% 124% 100% 117%

ES 100% 100% 100% 100% 192% 113% 80% 100% 83%

FR 100% 100% 100% 100% 115% 103% 149% 100% 139%

IT 100% 100% 100% 100% 17% 51% 180% 100% 132%

CY 100% 100% 100% 100% 65% 86% 5% 100% 43%

LV 100% 100% 100% 100% 367% 134% 67% 100% 71%

LT 100% 100% 100% 100% 209% 124% 123% 100% 118%

LU 100% 100% 100% 100% 166% 108% 145% 100% 139%

HU 100% 100% 100% 100% 76% 92% 21% 100% 46%

MT 100% 100% 100% 130% 20% 20%

NL 100% 100% 100% 100% 25% 58% 249% 100% 166%

AT 100% 100% 100% 100% 28% 53% 180% 100% 128%

PL 100% 100% 100% 100% 468% 127% 8% 100% 14%

PT 100% 100% 100% 119% 18% 18%

RO 100% 100% 100% 100% 32385% 160% 11% 100% 12%

SI 100% 100% 100% 100% 183% 129% 90% 100% 94%

SK 100% 100% 100% 100% 2004% 206% 26% 100% 30%

FI 100% 100% 100% 100% 42% 75% 555% 100% 355%

SE 100% 100% 100% 100% 305% 130% 398% 100% 354%

UK 100% 100% 100% 100% 41% 78% 152% 100% 133%

EU27 100% 100% 100% 100% 51% 81% 146% 100% 128%

• * 

  In option 3.1 LTC benefits in cash are provided by the MS of residence. This will cause an important budgetary increase for some

competent MS without or with few national social rights related to LTC benefits in cash (e.g. RO, SK, BG …). This explains the high

percentages of these MS.

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 36)

Table 2.22 LTC: comparison of options between MS, estimated lowest and highest budgetary impact

Lowest budgetary impact Highest budgetary impact

Option 3.1: LTC Option 3.1: LTC

Option 1: No provided by the Option 1: No provided by the

policy change MS of residence Option 3.2: LTC policy change MS of residence Option 3.2: LTC

(Baseline (without provided by the (Baseline (without provided by the

Debtor scenario) supplement) competent MS scenario) supplement) competent MS Debtor

BE X X BE

BG X X BG

CZ X X CZ

DK X X DK

DE X X DE

EE X X EE

IE X X IE

GR X X GR

ES X X ES

FR X X FR

IT X X IT

CY X X CY

LV X X LV

LT X X LT

LU X X LU

HU X X HU

MT X X MT

NL X X NL

AT X X AT

PL X X PL

PT X X PT

RO X X RO

SI X X SI

SK X X SK

FI X X FI

SE X X SE

UK X X UK

EU-27 6 8 13 5 10 12 EU-27

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 36)

Table 2.23 LTC: impact estimated cross-border expenditure on total expenditure LTC*, by option

% impact Estimated cross-border Estimated cross-border

Estimated cross-border baseline expenditure LTC % impact expenditure LTC % impact

Total expenditure expenditure LTC: scenario on (Option 3.1: Provided by option 3.1 on (Option 3.2: Provided option 3.2 on

LTC in 2010 Baseline scenario total country of residence) total by competent country) total

(in Million € ) (in Million €) expenditure (in € Millions) expenditure (in € Millions) expenditure

BE 8.271 75 0,9% 75 0,9% 86 1,0%

BG 169 2 1,0% 2 1,5% 0 0,1%

CZ 1.179 14 1,2% 9 0,7% 11 1,0%

DK 10.559 104 1,0% 59 0,6% 109 1,0%

DE 35.776 173 0,5% 170 0,5% 168 0,5%

EE 77 1 1,0% 1 1,0% 0 0,1%

IE 1.705 7 0,4% 10 0,6% 11 0,6%

GR 3.123 5 0,2% 5 0,2% 6 0,2%

ES 8.703 16 0,2% 18 0,2% 13 0,2%

FR 42.065 48 0,1% 49 0,1% 66 0,2%

IT 29.526 62 0,2% 31 0,1% 82 0,3%

CY 29 0 1,6% 0 1,3% 0 0,7%

LV 121 0 0,1% 0 0,1% 0 0,0%

LT 335 0 0,0% 0 0,0% 0 0,0%

LU 406 119 29,4% 129 31,9% 166 40,9%

HU 824 5 0,6% 5 0,6% 2 0,3%

MT 41 1 1,6% 1 2,0% 0 0,3%

NL 22.577 166 0,7% 97 0,4% 276 1,2%

AT 4.638 76 1,6% 41 0,9% 98 2,1%

PL 2.579 8 0,3% 10 0,4% 1 0,0%

PT 532 3 0,5% 3 0,6% 0 0,1%

RO 762 2 0,3% 3 0,4% 0 0,0%

SI 516 1 0,2% 1 0,2% 1 0,2%

SK 181 1 0,7% 3 1,5% 0 0,2%

FI 4.529 8 0,2% 6 0,1% 28 0,6%

SE 13.425 9 0,1% 12 0,1% 33 0,2%

UK 33.461 88 0,3% 69 0,2% 117 0,4%

EU-27 226.107 995 0,4% 810 0,4% 1.277 0,6%

• * 

  Total expenditure LTC: data 2012 Ageing Report

Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 38)

Table 55: Estimated administrative cost and burden baseline scenario and options where country of

residence or competent country are providing LTC benefits

Unit administrative cost

In kind In cash In kind In cash In total

Resident Competent Resident Competent Resident Competent Resident Competent Resident Competent

Country state state state state state state state state state state

Baseline scenario

Number of users (in thousand) 48 48 45 45 93 93

Administrative cost

assessment (in thousand € -

except unit cost) 60 60 20 2.892 2.700 900 5.580

Administrative cost

reimbursement (in thousand € -

except unit cost) 20 20 964 964 1.860 1.860

Total (in thousand €) 3.856 964 2.700 900 7.440 1.860

Grand total (in thousand €) 4.820 3.600 9.300

Budget (in million €) 618 618 376 376 995 995

As share of budget for benefits 0,6% 0,2% 0,7% 0,2% 0,7% 0,2%

0,8% 1,0% 0,9%

Scenario number of users and benefit on level of country of residence

Number of users (in thousand) 48 48 41 41 89 89

Administrative cost

assessment (in thousand € -

except unit cost) 60 60 20 2.892 2.460 820 5.340

Administrative cost

reimbursement (in thousand € -

except unit cost) 20 20 964 964 1.780 1.780

Total (in thousand €) 3.856 964 2.460 820 7.120 1.780

Grand total (in thousand €) 4.820 3.280 8.900

As % of Baseline scenario 100% 91% 96%

Budget (in million €) 618 618 192 192 810 810

As share of budget for benefits 0,6% 0,2% 1,3% 0,4% 0,9% 0,2%

0,8% 1,7% 1,1%

Scenario number of users and benefit on level of competent country

Number of users (in thousand) 58 58 45 45 103 103

Administrative cost

assessment (in thousand € -

except unit cost) 60 60 20 3.470 2.700 900 6.180

Administrative cost

reimbursement (in thousand € -

except unit cost) 20 20 1.157 1.157 2.060 2.060

Total (in thousand €) 4.626 1.157 2.700 900 8.240 2.060

Grand total (in thousand €) 5.783 3.600 10.300

As % of Baseline scenario 120% 100% 111%

Budget (in million €) 900 900 376 376 1.277 1.277

As share of budget for benefits 0,5% 0,1% 0,7% 0,2% 0,6% 0,2%

0,6% 1,0% 0,8%

Source: Estimate based on data from LFS, 2012 Ageing Report, additional data delivered by DG ECFIN input from the work

shops (See Annex V p. 184)

Table 2.24 LTC: estimated budgetary impact of paying a SUPPLEMENT (option 3.1 - with and without supplement), in € .000

Option 3.1: LTC provided by the MS Option 3.1bis: LTC provided by the MS of residence

of residence (without supplement) Supplement (with supplement)

In kind In cash Total For LTC in kind For LTC in cash Total In kind In cash Total %-difference

Debtor (in € .000) (in € .000) (in € .000) (in € .000) (in € .000) (in € .000) (in € .000) (in € .000) (in € .000) option 3.1

BE 58.064 16.865 74.929 11.765 0 11.765 69.829 16.865 86.694 116%

BG 1.574 897 2.470 0 0 0 1.574 897 2.470 100%

CZ 6.179 2.651 8.831 0 4.782 4.782 6.179 7.434 13.613 154%

DK 54.521 4.189 58.710 4.810 45.013 49.823 59.331 49.202 108.533 185%

DE 120.077 50.201 170.278 0 2.582 2.582 120.077 52.782 172.860 102%

EE 715 52 767 0 2 2 715 54 769 100%

IE 7.479 2.684 10.163 3.409 0 3.409 10.889 2.684 13.572 134%

EL 3.732 1.415 5.147 906 192 1.098 4.638 1.607 6.245 121%

ES 13.938 4.408 18.346 0 0 0 13.938 4.408 18.346 100%

FR 37.403 11.955 49.358 18.482 0 18.482 55.885 11.955 67.840 137%

IT 25.015 6.437 31.452 20.126 30.536 50.662 45.141 36.973 82.114 261%

CY 263 118 381 0 64 64 263 181 444 117%

LV 53 28 81 0 0 0 53 28 81 100%

LT 60 36 96 14 0 14 74 36 110 114%

LU 104.120 25.372 129.493 46.746 0 46.746 150.866 25.372 176.239 136%

HU 3.383 1.206 4.589 0 380 380 3.383 1.586 4.969 108%

MT 638 189 827 0 0 0 638 189 827 100%

NL 73.246 23.346 96.592 109.344 69.754 179.098 182.590 93.099 275.690 285%

AT 26.614 14.090 40.705 21.347 35.670 57.017 47.961 49.760 97.721 240%

PL 7.341 2.671 10.013 0 0 0 7.341 2.671 10.013 100%

PT 2.671 516 3.187 0 0 0 2.671 516 3.187 100%

RO 1.979 1.188 3.167 0 0 0 1.979 1.188 3.167 100%

SI 572 555 1.127 0 0 0 572 555 1.127 100%

SK 1.270 1.504 2.773 0 0 0 1.270 1.504 2.773 100%

FI 4.421 1.458 5.879 20.135 2.002 22.138 24.556 3.460 28.017 477%

SE 7.948 4.144 12.092 23.670 0 23.670 31.618 4.144 35.762 296%

UK 55.003 13.681 68.685 28.876 19.632 48.508 83.879 33.314 117.193 171%

EU27 618.281 191.857 810.137 309.630 210.609 520.240 927.911 402.466 1.330.377 164%

• * 

  The budget needed for option 3.1bis (with supplement) increases with 34% compared to the baseline scenario. Source Estimate based on data LFS and 2012 Ageing Report (See Annex IX p. 39)

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