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231 Comparative tables Organisation I Financing II Health care III Sickness – Cash benefits IV Maternity V Invalidity VI Old-Age VII Survivors VIII Employment injuries and occupational diseases IX Family benefits X Unemployment XI Guaranteeing sufficient resources Appendix: Long-term care

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231

Comparative tables

Organisation

I Financing

II Health care

III Sickness – Cash benefits

IV Maternity

V Invalidity

VI Old-Age

VII Survivors

VIII Employment injuries and occupational diseases

IX Family benefits

X Unemployment

XI Guaranteeing sufficient resources

Appendix: Long-term care

Table IX Family benefits

2

Hungary Latvia

IV of 1998 on Family Support LXXXIV törvény a családtá-l).

Act of 26 October 1995 on Social Assist-ance, last amended 30.11.2000 (Parsocia)lo pal§ dz§ bu).

l type and d benefits.

A universal entitlement system financedby state budget, providing state familyallowance (g‘ imenes valsts pabalsts) to allresidents.

32

Bulgaria Czech Republic Estonia

Applicable statutory basis • Handicapped Rehabilitation and SocialIntegration Act from 1996 (Закон зарехабилитация и социалнаинтеграция на инвалидите [Zakon zarehabilitatsija i sotsialna integratsijana invalidite]);

• Draft Family Child Benefits Act, to beadopted by Parliament in April 2002(Закон за семейните помощи за деца[Zakon za semejnite pomoshti zadetsa]).

• Act No 117/1995 Coll. ConcerningState Social Subsidy (last amendment2001) (zákon č. 117/1995 Sb., o státnísociální podpoře).

State Family Benefits Act 2001 (Riiklikeperetoetuste seadus)

Act LXXX(1998. évimogatásró

Child Benefit1. Basic principles

• stimulation of raising children in thefamily;

• dependence of family benefits from theaverage monthly income per member ofthe family.

Basic long-term benefit provided to adependent child with the objective to con-tribute to the coverage of costs incurred inhis upbringing and sustenance. The sys-tem is universal, financed by state budget,providing an earnings-related benefit toall residents whose child(ren) reside(s) inthe Czech Republic.

Entitlement based on residence withamount of benefit reflecting the numberof children in the family.

- universa- tax base

Table IX

233

Slovenia

rental Care and Family benefits Act 2001 (Zakon o starševskem varstvu druz4inskih prejemkih); uarantee and Maintenance Fund ofpublic Slovenia Act of 1997, lastended in 2000 (Zakon o jamstvenem

ladu ); bour relations legislation related to

e duration of leave or absence due toaternity.

Applicable statutory basis

ncial support for raising children, fornts with income per family member does not exceed a fixed limit.eased amount for subsequent chil-.

Child Benefit1. Basic principles

Family benefits

Lithuania Poland Romania Slovakia

• Act on the State Benefits for FamiliesBringing up Children (November 3,1994, I-621) (Lietuvos Respublikos val-stybiniu pasalpu seimoms, auginan-cioms vaikus, istatymas)

Act of 1.12.1994 on family allowances,medical care allowances and child-raisingallowance, amended (zasiłkach rodzin-nych, pielęgnacyjnych i wychowawc-zych).

• Decision No. 290/1992 on the social aidcanteens (Hotarire privind cantinele deajutor social);

• Act No. 53/1992 on the special protec-tion of handicapped persons (Lege priv-ind protectia speciala a persoanelorhandicapate);

• Act No. 61/1993 on the state allocationfor children (Lege privind alocatia destat pentru copii);

• Act No. 67/1995 on social aid (Legeprivind ajutorul social);

• Act No. 19/2000 on the public systemof pensions and other rights of socialinsurance (Lege privind sistemul publicde pensii si alte drepturi de asigurarisociale);

• Act No. 119/1997 on supplementaryallowance for families with children(Lege privind alocatia suplimentarapentru familiile cu copii);

• Act No. 416/2001 on guaranteeing suf-ficient resources (Lege privind venitulminim garantat).

• Act No. 193/1994 Coll. on child allow-ances and supplementary child allow-ance (Zákon NR SR č. 193/1994 Zz. oprídavkoch na deti a o príplatku k prí-davkom na deti v znení neskorších pred-pisov);

• Act No. 382/1990 Coll. on parentalallowance (Zákon č. 382/1990 Zb. orodičovskom príspevku v zneníneskorších predpisov);

• Act No. 235/1998 Coll. on child birthallowance (Zákon č. 235/1998 Z. z. opríspevku pri narodení diet’at’a, opríspevku rodičom, ktorým sa súčasnenarodili 3 deti alebo viac detí, aleboktorým sa v priebehu dvoch rokov opak-ovane narodili dvojčatá a ktorým samenia ďalšie zákony);

• Act No. 265/1998 Coll. on foster care(Zákon č. 264/1998 Z. z. o pestúnskejstarostlivosti a o príspevkoch k pestún-skej starostlivosti);

• Act No. 236/1998 Coll. on maintenancebenefit for soldier's family (Zákon č.236/1998 Zz. o zaopatrovacom príspe-vku);

• Act No. 300/1999 Coll. on housing ben-efit (Zákon č. 300/1999Z. z. o príspevkuna bývanie);

• Act No. 125/1998 Coll. on subsistenceminimum (Zákon č. 125/1998 Z. z. oz4ivotnom minime a o ustanovení súm naúčely štátnych sociálnych dávok v zneníneskorších predpisov).

• Paofin

• GReamsk

• Lathm

(Seimos pasalpa)Flat rate benefit to all permanent resi-dents. First child giving entitlement.

Universal scheme financed by statebudget.

Universal scheme. Scheme in the benefits are provideddirectly by the state (child allowancesmeans tested).

FinaparethatIncrdren

Table IX Family benefits

2

llowance (családi pótlék):ust be the child's

oster-parent, stepparent etc),n (if child is in a correction juvenile prison) orome or correction house man-

n Allowance (iskoláztatásiás):g compulsory primary and sec-cation to:

nd guardians,phans who have lost both par-

eleased from foster care,hose single parent with whomved together died.

All the Latvian citizens, non-citizens andforeigners who have received their per-sonal identification code, except personswho have received temporary residencepermits.

h family.ocial institution.

Children must have been awarded a per-sonal identification code in Latvia.

erson) who is long-term sick or disabled.lar income for eligible child.

No special scheme.

Hungary Latvia

34

2. Field of applications: beneficiaries

• families of Bulgarian citizens for thechildren raised in the state;

• families of one Bulgarian and one for-eign citizen, when the child raised inthe state is Bulgarian citizen;

• families of relatives or receiving fami-lies, which accommodated children toraise them;

• families of foreign citizens, perma-nently sojourning and raising their childin the state.

Permanent residents of the Czech Repub-lic. The benefit is officially paid to the of agechild. In case the dependent child isyounger then 18 years old, the benefit ispaid to the person having the child in thedirect procuration – usually parent (gen-erally based on mutual agreementbetween parents, otherwise stipulated bythe District Office).

Persons entitled to family allowances:• permanent residents of Estonia• citizens of foreign state and stateless

persons, their spouses and children,who are of Estonian origin. (residencepermit is required)

• aliens with a temporary residence per-mit

• refugees and their children in Estonia.

- Family AClaimant m• Parent (f• Guardia

house or• Foster h

ager.- Educatio

támogatPaid durinondary edu• Parent a• Adult or

ents or• Adults r• Adult w

he/she li

3. Conditions

Residence of the child Only for children with permanent resi-dence in Bulgaria.

Child and also the other members of thefamily “persons jointly considered” haveto be permanent residents of the CzechRepublic. (For the purposes of the statesocial support system the family is con-ceived as a situation of living together ofparents and dependent children in a com-mon household.)

Child and parent must reside in Estonia. - Stay wit- Stay in s

Other Conditions • Not for children accommodated forraising of full state maintenance in spe-cialized child institution;

• Regularly visiting the school of thechild, excepting the cases when it isimpossible because of health status ofthe child.

Neither entitlement nor amount of bene-fits depends on employment type of eco-nomic activity or the employer.

No special scheme. - Child (pseriously

- No regu(person)

Bulgaria Czech Republic Estonia

Table IX

235

d benefit (otroski dodatek) is paid to:e of the parents;hird person taking care for the child;ild over 18 years under certain condi-ns.

2. Field of applications: beneficiaries

3. Conditions

if the child is resident and:a citizen, or not a citizen but entitled under thendition of reciprocity.

ne of the parents is employed in theublic of Slovenia, he/she is entitled if the child is not a resident, if:

e child is a citizen and has no right toy child benefit in the country where/she lives, or e child is not a citizen but the right toe child benefit is provided for in anternational agreement.

Residence of the child

child aged over 18 is entitled to bene-:has no parents or does not share ammon household, ande Centre for Social Work (Center zacialno delo) gives its approval.

Other Conditions

Slovenia

Family benefits

All families with at least one parent resi-dent with children.

First child. All residents. Permanent residents who are:• parents,• carers for a child, or• adult non-maintained children.

Chil• on• a t• ch

tio

One of the parents only is entitled to thisbenefit.

No conditions relating to periods of resi-dence or employment.

Child must be resident in Poland. Child must be resident in Romania. Child allowance (Prídavky na deti):• permanent or long term residence for

claimant and child, and • family income below a deterrained

amount 2.1 times the sum for the pur-pose of the state social benefit, seeChapter XI "Guaranteeing sufficientresources. General Non-contributoryMinimum".

Child birth grant (Príspevok pri narodenídiet’at’a):• permanent residence of parent.

Paid• is • is

co

If oRepeven• th

anhe

• ththin

• beneficiary must be a Polish nationalresident of Poland;

• family income per capita must notexceed 50% of the national averagemonthly wage, currently amounting toPLN 961,91 per month.

The beneficiary must have a parental, alli-ance, adoption or guardianship link withthe child.

No special scheme. Thefit if• it

co• th

so

Lithuania Poland Romania Slovakia

Table IX Family benefits

2

lowance:the child reaches school age (6

Allowance:g:

education (usually between6), andry education: up to 20 years forry school or vocational trainingno age limits for children with airmity.

Normal: 15 years;Continuing education in secondary schooland not married: 20 years.

nts of family allowance andsupport are equal to:n family: HUF 3,800 per monthsingle parent: HUF 4,500 per

en in family, per child: HUFr monthn single parent, per child: HUFr monthre children in family, per child:00 per monthre children, single parent, perUF 6,300 per month

sick or seriously disabledUF 10,500 per monthild is in foster home or withrent: HUF 5400 per monthphans who have lost both par-F 5400 per monthreleased from foster care:0 per monthhose single parent with whomived together died: HUF 5400thleased from the custody of fos-ts: HUF 5400 per month

Children born before 1 January 1999:• 1st child: 4.25 LVL • 2nd child: 1.2 times higher than for the

1st child: 5.10 LVL • 3rd child: 1.6 times higher than for the

1st child: 6.80 LVL • 4th and subsequent children: 1.8 times

higher than for the 1st child: 7.65 LVL

Children born on 1 January 1999 or later:• 1st child: 20% of the state social secu-

rity benefit: 6.00 LVL• 2nd child: 1.2 times higher than for the

1st child: 7.20 LVL • 3rd child: 1.6 times higher than for the

1st child: 9.60 LVL • 4th and subsequent children: 1.8 times

higher than for the 1st child: 10.80LVL.

Hungary Latvia

36

4. Age limit Children under 18 years old. The benefit is paid until the end of com-pulsory education (generally 15 years), incase the child receives further educationor vocational training - until the age of26.

Normal: 16 years of age. Full time students: 19 years of age.

Family AlPaid until years)EducationPaid durin• primary

ages 6-1• seconda

secondaThere are serious inf

5. BenefitsMonthly amounts

The amounts of child benefits are annu-ally defined in the State Budget Act forthe respective year.

The amounts of child allowance are basedupon the child's Personal Needs Amount(see Table XI "Guaranteeing sufficientresources") and family income:• 0,32 times child's Personal Needs

Amount if family income does notexceed 1,1 times the family minimumsubsistence amount.

• 0,28 times the child's personal needs iffamily income is between 1,1 and 1,8times the family minimum subsistenceamount.

• 0,14 times the child's personal needs iffamily income is between 1,8 and 3,0times the family minimum subsistenceamount.

Child Allowance (lapsetoetus):1st child: Child Allowance Rate 2nd and each subsequent child: 2 timesthe Child Allowance Rate per childChild Allowance Rate is EEK 150 permonth.

The amoueducation – 1 child i– 1 child,

month– 2 childr

4,700 pe– 2 childre

5,400 pe– 3 or mo

HUF 5,9– 3 or mo

child: H– long-term

child: H– if the ch

foster pa– Adult or

ents: HU– Adults

HUF540– Adult w

he/she lper mon

– Adult reter paren

Bulgaria Czech Republic Estonia

Table IX

237

rmal: 18 years;rther training and education: 26 years;rious infirmity: 26 years.

4. Age limit

ends upon the average monthly fam-income per capita and is granted int classes, as follows:

ily income per Actual sum paidth in SIT per capita as a %tly wzges in of the national revious year average

o 15%t child 17 639d child 17 639d and following 21 167 15 to 25%

t child 15 081d child 16 669d and following 18 256 25 to 30%

t child 11 495d child 12 848d and following 14 200 30 to 35%

t child 9 055d child 10 349d and following 11 642 35 to 45%

t child 7 409d child 8 644d and following 9 878 45 to 55%

t child 4 704d child 5 880d and following 7 056 55 to 75%

t child 3 528d child 4 704d and following 5 880 75 to 99%

t child 3 058d child 4 234d and following 5 410

e pre-school child does not attendergarten his/her benefit is increased

20%.

5. BenefitsMonthly amounts

Slovenia

Family benefits

0-3 years for families who have no rightto state social insurance maternity (pater-nity) benefit.1-3 years for families who are entitled tostate social insurance maternity (pater-nity) benefit.

• Normal: 16 years;• Vocational training/studies: 20 years;• Child with disability: no age limit if

disability began at an age entitling thechild to an allowance.

• Normal: 16 years;• Vocational training: 18 years;• Higher studies: 26 years;• Young person in a state institution: 18

years;• Seriously disabled: all life long, for 1st

or 2nd degree invalidity.

Child allowance Until the end of compulsory attendance atschool (15 years of age) but up to 25years for full-time vocational trainees anduniversity students.

• no• fu• se

75% of MSL (MSL - minimum standardof living which is fixed by the Govern-ment and equals 125 Litas per month).

• spouse, 1st and 2nd child: PLN 41,20;• 3rd child: PLN 51;• from 4th child onwards: PLN 63,70.

150 000 ROL monthly; double if the childis handicapped.

Child allowance:Depends on family income (two incomebands are in operation, one for thosewhose family income is up to 1,37 timesthe sum for the purpose of the state socialbenefit and one for those whose income isup to 2,1 times the sum for the purpose ofthe state social benefit. For the sum forthe purpose of the state social benefit seeChapter XI "Guaranteeing sufficientresources. General Non-contributoryMinimum") and age of child.

Age Income up to Income up to 1,37 multiple 2,1 multiple

0 to 6 SKK 675 480 per child; 6 to 15 SKK 830 590 per child; 15 plus SKK 885 620 per child.

Depily eigh

Fammonmonthe p

up t1s2n3r

from1s2n3r

from1s2n3r

from1s2n3r

from1s2n3r

from1s2n3r

from1s2n3r

from1s2n3r

If thkindby

Lithuania Poland Romania Slovakia

Table IX Family benefits

2

ntary family allowance (underection act) [Act of XXXI of

No special scheme.

scheme. No special scheme.

l type, tax-based benefit the burden of the families rais-

Granted to unemployed or partlyemployed persons caring for a child underthree years of age. Claimants must not beemployed more than 20 hours a week ifthe child is under 18 months of age, and34 hours a week if the child is agedbetween 18 months and 3 years.

n who fulfil the necessarynts of Family Support Act.:sing Support (gyermeknevelési [GYET]): parents, foster par-ian

Persons caring for a child under threeyears of age.

Hungary Latvia

38

Variation with income All benefits are means-tested and are paidonly to families whose average monthlyincome per member of the family is loweror equal with the income, identified in theState Budget Act of Republic of Bulgariafor the respective year.Regardless of the income benefits will bepaid for children accommodated for rais-ing in family of relatives or in receivingfamily.

see “Monthly amounts” above. No special scheme Supplemechild prot1997]

Variation with age No special scheme. see “Monthly amounts” above. No special scheme No special

Child-raising allowances

1. Basic principles See Basic Principles for Child Benefitsabove.

Parental allowance (rodičovskýpříspěvek) is designed to assist parentswho personally provide full-time regularcare for a small child, have no gainfulincome of their own or their capacity toearn such income is greatly reduced. Auniversal system financed by state budgetproviding a flat rate benefit to all resi-dents whose child(ren) reside(s) in theCzech Republic.Social allowance (socialní příplatek) isdesigned for the low-income familieswith dependent children. The system isuniversal, financed by state budget, pro-viding an earnings-related benefit to allresidents whose child(ren) reside(s) in theCzech Republic.

Child Care Allowance (lapsehooldus-tasu):Paid to one of the parents in respect ofchildren under 3 years of age and in cer-tain cases also in respect of children from3 to 8 years of age

- Universa- Enhanceing child.

2. Field of application: beneficiaries

See Field of Application for Child Bene-fits above.

The permanent residents are entitled. One of the parents, the guardian or theperson taking substitute care of the childduring the Child Care Leave

All citizerequiremeEspeciallyChild Raitámogatásents, guard

Bulgaria Czech Republic Estonia

Table IX

239

dard benefit is income related. Variation with income

ariations. Variation with age

Child-raising allowances

Chapter IV "Maternity: Childcarefit, Paternity benefit, Adoptive par-

benefit".

1. Basic principles

Chapter IV "Maternity". 2. Field of application: beneficiaries

Slovenia

Family benefits

No special scheme. No special scheme. No special scheme. No special scheme. Stan

No special scheme. No special scheme. No special scheme. No special scheme. No v

Parental allowance (Rodičovský príspe-vok).

See Chapter IV "Maternity benefit" and"Maternity (Paternity) benefit"

• social assistance scheme;• entitlement linked with employment;• state budget financed.

Earnings replacement benefit for the par-ent who interrupts his professional activ-ity in order to raise his/her child.

See “Child benefit” above. See beneents

See Chapter IV "Maternity benefit" and"Maternity (Paternity) benefit"

Wage earners. Any of the parents. Permanent residents who are:• parents, or• carers for a child.

See

Lithuania Poland Romania Slovakia

Table IX Family benefits

2

ing Support:s who raise three or more chil-eir own home, if the youngesttween 3 and 8 years old.

Provided they do not receive the mater-nity benefit from the state social insur-ance system.

Hungary Latvia

40

3. Conditions • Only for families whose averagemonthly income per member of thefamily for the preceding year is loweror equal with the income identified inthe State Budget Act of the Republic ofBulgaria for the respective year;

• The mother (adopter) shall not beinsured and shall not receive benefit forpregnancy, birth and raising children;

• Only for children permanent living inthe state;

• Not for children accommodated forraising of full state maintenance in spe-cialized child institution.

Parental allowance: A parent is entitled toa parental allowance when s/he person-ally provides full-time and regular carefor at least one child up to the age of 4years (or up to the age of 7 years in caseof child suffering from a long-term inca-pacity or severe long-term incapacity).Parental allowance is also provided to aparent who has a low income from gain-ful activity, provided that such incomedoes not exceed 1,5 times the PersonalNeeds Amount of the parent. Also otherconditions have to be met (the child canbe placed in the créche facility but onlyfor certain number of days a month etc.)Social allowance: Entitlement to socialallowance belongs to a person taking careof at least one dependent child, where therelevant family income does not exceedthe family minimum subsistence amountmultiplied by a coefficient of 1,6.

Paid in respect of:• each child up to 3 years of age• a child from 3 to 8 years of age in a

family of 2 children, if the other childis up to 3 years of age

• each child from 3 to 8 years of age in afamily with 3 or more children

Child RaisFor parentdren in thchild is be

Bulgaria Czech Republic Estonia

Table IX

241

Chapter IV "Maternity". 3. Conditions

Slovenia

Family benefits

See Chapter IV "Maternity benefit" and"Maternity (Paternity) benefit"

Paid to workers taking parental leave tocare for children for 24 months (36months if they are raising more than onechild or are a single parent and 72 monthsif child is disabled), provided the monthlyincome per family member does notexceed 25% of the average wage for theprevious year.

No special scheme. • full-time parental care of at least 1 childup to 3 years of age (or 6 years in caseof long-term severely disabled child);

• permanent residence of both child andparent;

• income of parent is lower than 50% ofminimum wage (i.e. 2460 SKK);

• child is not in kindergarten and singleparent is gainfully employed;

• age limit: 3 years (under 7 years in caseof seriously disabled child).

See

Lithuania Poland Romania Slovakia

Table IX Family benefits

2

ising Support: The monthly equal to the current minimum old-age pension, irrespectiveber of children.

The amount of child-care allowance for achild under 18 months is 30 LVL.Theamount of child-care benefit for a childfrom 18 months to 3 years is 7.50 LVLper month.

Hungary Latvia

42

4. Amount of benefits Lump-sum benefit (100 Bulgarian Leva =53 EURO) which is paid once ("one-offbenefit") to the mother (adopter). If it isimpossible – to the legal representative ortrustee of the child. When the parents aredivorced the benefit will be paid to thefoster parent.

Parental allowance: The amount of paren-tal allowance for a calendar month isdetermined as the entitled parent's Per-sonal Needs Amount of minimum sub-sistence amount multiplied by acoefficient of 1,1.Social allowance: The amount of monthlysocial allowance is the differencebetween the dependent child’s PersonalNeeds Amounts and an amount set as aquotient whose numerator is the saidchild’s (children’s) Personal NeedsAmount(s) when multiplied by the fam-ily’s relevant income, and whose denomi-nator is the family minimum subsistenceamount multiplied by coefficient of 1,6.Thus the amount of social allowancegradually decreases with rising familyincome.When determining the amount for thespecific groups of the population the rele-vant minimum subsistence amount forPersonal Needs Amount of the dependentchild is multiplied by a set coefficient of:• 2,7 in case of a long-term severely inca-

pacitated child• 2,4 in case of a long-term incapacitated

child• 1,2 in case of a child suffering from a

long-term illness• 1,1 in case of multiple births until the

children reach 3 years of age.The minimum subsistence amount forPersonal Needs Amount of the child isfurther increased by a coefficient of:

• 1,4 in case both parents have a severelong-term incapacity

• 1,4 in case a single parent has a severelong-term incapacity

• 1,1 in case one of the parents has asevere long-term incapacity

• 1,05 in case of a single parent

1/2 of the Child Care Allowance Rate forevery child up to 3 years1/4 of the Child Care Allowance Rate foreach eligible child from 3 to 8 years ofage

The Child Care Allowance rate in 2002:EEK 1200 per month.

Child Raamount isamount ofof the num

Bulgaria Czech Republic Estonia

Table IX

243

Chapter IV "Maternity". 4. Amount of benefits

Slovenia

Family benefits

See Chapter IV "Maternity benefit" and"Maternity (Paternity) benefit"

PLN 308,80 per month, increased to PLN491 for single parents.

85% of the average of the monthlyincomes during the last 6 months.

2740 SKK (which is 0,913 times the sumfor the purpose of state social benefit).

See

Lithuania Poland Romania Slovakia

Table IX Family benefits

2

t (anyasági támogatás): Paid tos if they attended at least 4 pre-ical examinations (1 in case of birth). grant equal to 150% of theold-age pension (see Chaptere") per child.

Childbirth allowance (be)rnapiedzims4anas pabalsts) is granted to:• one of the parents;• a person who has adopted or assumed

guardianship of a child under the age ofone year.

Lump sum of 98 LVL, which is doubled(196 LVL) for mothers who have under-gone continuous medical examinationscommencing before the 12th week ofpregnancy

me Care Allowance (gyerme-i segély [GYES]): ies: parents, foster parents,nd grandparents (the latest per-ntitled if the child is at least 1nd live together in the parent’s

s who stay away from work toeir children under the age of 3 age of 10 for disabled chil-

ly amount is equal to the mini-unt of old age pension, irre-f the number of children in the

No special scheme

t to a higher sum of benefit. No special scheme.

Hungary Latvia

44

Other benefits1. Birth and adoption grants

Paid to the mother or foster parent. Ratedepends on the number of children bornto the same mother:• First, second and third child: 200 Bul-

garian Leva each = 105 EURO;• Fourth and following child: 100 Bul-

garian Leva each = 53 EURO; • Should the family contain twins and

one of these is the third child for themother in the family, both twins receive200 Bulgarian Leva each = 105 EURO.

Birth grant (porodné) is paid to all moth-ers (or the father if the mother dies and nomaternity benefit was paid to her or toanyone else). Also paid to a person whotakes a child under the age of one yearinto permanent care in loco parentis,regardless of whether birth grant wasalready paid to the mother or the father ofthe child. The amount of birth grant is:a) if one child is born, the personal needsamount of the child multiplied by a coef-ficient of 5.b) if two children are born at the sametime, the sum of personal needs amountof the children multiplied by a coefficientof 6.c) if three or more children are born at thesame time, the sum of the personal needsamount of the children multiplied by acoefficient of 10.

Childbirth Allowance (sünnitoetus):Lump sum benefits amounting to:• 1st child: 25 times the Child Allowance

Rate• 2nd and each subsequent child: 20

times the Child Allowance Rate• multiple birth: 25 times the Child

Allowance Rate for each child.

Birth granall mothernatal medprematureLump-summinimum VI "Old-ag

2. Child care allowances No special scheme. No special provisions. See above. Child HokgondozásBeneficiarguardian asons are eyear old ahouse).For parentcare for th(under thedren).The monthmum amospective ofamily.

3. Allowance for single parents No special scheme. see Social allowance. Single Parent's Child Allowance(üksikvanema toetus): 2 times the child allowance (paid as asupplement to the general child allow-ance)

Entitlemen

Bulgaria Czech Republic Estonia

Table IX

245

Chapter IV "Maternity: Newbornd allowance and Adoptive parentsfit".

Other benefits1. Birth and adoption grants

Chapter IV "Maternity". 2. Child care allowances

child benefit is increased for eachd by 10% (in force from 1.1.2004).

3. Allowance for single parents

Slovenia

Family benefits

Birth grant: (Vienkartine pasalpa, gimuskudikiui). Paid to every woman who givesbirth (except those who give up theirchild). The grant equals 6 times the MSL(see above).If the mother dies, is denied maternityrights or does not bring up the child, thegrant shall be paid to the father of thechild or any other person who raises thatchild.

See Chapter IV "Maternity". 1 400 000 ROL for each of the first 4 chil-dren born alive.

Lump sum of 2,3 times the child's sum forthe purpose of the state social benefit, i.e.3110 SKK for each child; in case of mul-tiple birth of 3 or more children (orrepeated multiple birth or twins in twoyears) the lump sum is increased by 0,5for each child surviving at least 28 days(if the number of surviving children is 2or more).

See chilbene

Child care benefit (Vaiko globos pasalpa)Paid to persons or non-state care institu-tions raising children if they do notreceive support from state. Paid for fami-lies raising orphan or fostered childrenuntil the age of 18. The amount of thebenefit is equal to 4 times the MSL foreach orphan or fostered child until the ageof 18 years (if this child attends schoolafter reaching 18, the benefit is contin-ued). If an orphan's pension and/or ali-mony is paid for the fostered child, thesize of the benefit is equal to the differ-ence between MSL and these benefits.

Child care allowance (zasiłekopiekuńczy):Paid to workers who have to stop workingin order to look after:• a child under the age of 8 years (in

specified cases);• a sick child under the age of 14 years

(for a maximum 60 days per year);• another member of the family (for 14

days per year).Amount: 80% of the reference wage forsickness allowances (see Chapter III“Sickness-Cash Benefits”) plus a supple-ment of 50% of the family allowance forchildren requiring a special diet. The family allowance is payable tospouses fulfilling the following condi-tions:• minding a disabled child entitled to the

Medical Care Allowance;• over 60 years of age (women) or 65

years (for men), or• total incapacity for work.

Supplementary allowance for familieswith two or more children aged under 16(18 if the children are continuing theireducation in an institution approved bythe legal provisions in force).

State subsidy for kindergartens. See

No special scheme. Allowance is doubled if the child is enti-tled to the Medical Care Allowance(zasiłek pielęgnacyjny) (severely disa-bled child). Child raising allowance isincreased for single parents.

No special scheme. No special scheme. Thechil

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Table IX Family benefits

2

t to a higher sum of benefit.thly Amounts").

Supplement to the state family allowanceof 35 LVL per month for disabled chil-dren under 16 years of age.

intenance Support (lakásfen-mogatás): ted benefit provided as social by the local government for aindividuals who live in a homeing a specified minimum size

ty, provided that there is nom the use of that home. The

ntenance support is particularly: ts of home maintenance are 35% or more of the total

income of the household, of heating reaches or exceedsthe total income of the house-d thly income per person does nottwice the current minimum

of old-age pension.

No special scheme.

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46

4. Special allowances for handicapped children

A parent or an adopter of a disabled childis entitled to a monthly child benefitamounting to 70 per cent of the guaran-teed minimum wage, identified with anact of Council of Ministers, if the childrenare not accommodated in public orphan-ages.

see Social allowance. Disabled Child Allowance (puudegalapse toetus):Monthly allowance paid to:• a child with moderate disability: 210%

of the Social Benefit Rate• a child with severe and profound disa-

bility: 235% of the Social Benefit Rate.

The Social Benefit Rate is established bythe Parliament upon the passage of StateBudget. Social Benefit Rate in 2002:EEK 400 per month.

Study Allowance (õppetoetus):Monthly allowance paid to a non-workingdisabled student who studies at the grades10 to 12 of secondary school, vocationalor higher school (not paid July andAugust) between 25% and 100% of theSocial Benefit Rate depending on addi-tional expenses.

Entitlemen(see "Mon

5. Advance on maintenance payments

No special scheme. No special scheme. No special scheme. Home Mantartási támeans-tesassistancefamily or not exceedand qualiincome frohome maijustified if• the cos

equal tomonthly

• the cost20% of hold, an

• the monexceed amount

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Table IX

247

bled Child's Nursing Benefitatek za nego otroka, ki potrbujebno nego in varstvo).tled parents of a child who is seri-y ill or suffering from impaired phys-and mental development, provided

the child is a citizen and permanentent. Monthly amount 18 000 SIT and00 for children with the most severe

airments. for children up to the age of 18, andl aged 26 if the child attends school. e child is in institutional care, pro-d free of charge, there is no entitle-t, in exceptional cases entitlement for 6 months.ial payment for loss of wages (delnoilo za izgubljeni dohodek) due to ter-ation or part-time work relted to tak-care of a child with special needs 1.1.2003.

4. Special allowances for handicapped children

aintenance replacement a parent istled if:aintenance is determined by a legallynding decision or an interlocutoryder, and is not paid; e child is citizen and with permanentsidence in RS or a foreign citizen withrmanent residence in Slovenia - if soreed with a bilateral agreement undere condition of reciprocity;e child is aged les than 18 years;e child lives in a family with thecome per capita lower than 55% ofe average wage of the employed inovenia in the preceding year.

amounts of replacement are:r a child under 6: 10 000 SIT;r a child between 6 and 14: 11 000T;r a child over 14: 13 000 SIT.

5. Advance on maintenance payments

Slovenia

Family benefits

Medical care allowance, paid to personsfulfilling the health and age criteria,regardless of family income:• children up to the age of 16 requiring

permanent assistance from another per-son;

• children over the age of 16 with a mod-erate disability that began at the age ofentitlement to the family allowance;

• seriously disabled persons, without agecriteria.

Child allowance to support a child, placedin families or entrusted to a family or aperson or a private institution, in the con-ditions and amount established by law,increased with 50% if the child is handi-capped.

See Chapter XI “Other specific Non-Con-tributory Minima, II. Invalidity” below.

Disa(dodposeEntiouslical thatresid36 0impPaiduntiIf thvidemen3 toPartplačmining from

No special scheme. No special provisions. No advance on maintenance payments. If decided so by Court ruling, which takesinto account the needs of the child and onthe financial situation of the absent par-ent.

To menti• m

bior

• threpeagth

• th• th

inthSl

The• fo• fo

SI• fo

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Table IX Family benefits

2

entary Family Allowanceítő családi pótlék):he income per person in his/heroes not exceed the amount ofinimum old-age pension, pro-

at staying in the family is notto the child. nthly amount of regular childn support is at least 20% of theinimum old age pension.

child protection support (rend-ermeknevelési támogatás):families with temporarily cashblems or facing emergency sit-that seriously threaten their of living.unt is designated by decree ofctive local government. ent of the maintenance of

(gyermektartásdíj meg-ése): en the payment of maintenance is temporarily irrecoverable.on who takes care of the childaintain the child. The income

son in the applicant's family exceed three times the current amount of old age pension.unt is equal to the amount oftenance of child decided by the

f reducing the personal income

Compensation to a guardian for takingcare of a child (pabalsts aizbildnim parbe)rna uzture)s4anu):Granted to the appointed guardian. Theamount of allowance is 32 LVL permonth per each child in guardianship.The amount of allowance is reduced if thechild receives family state benefit or sur-vivor’s pension. Duration of the entitle-ment: until the end of guardianship.

Allowance for the execution of the guard-ian's duties (atl§ dz§ ba par aizbildòapiena)kumu pild§ s4anu):Granted to the appointed guardian. Theamount is 38 LVL per month. The amountof the allowance does not depend uponthe income of the guardian or the numberof children in guardianship. Duration ofthe entitlement: until the end of guardian-ship.

Foster Family's Allowance (atl§ dz§ ba paraudz4ug‘ imenes piena)kumu pild§ s4anu):Granted to a family or a person recog-nised as a foster family who, by order ofthe Custody Court (local parish court) andby contract with the municipality, hasaccepted a foster child for a periodexceeding one month. The amount ofallowance is 38 LVL per month. Allow-ance does not depend upon number ofaccept foster children.

Compensation to foster family (kom-pensa)cija audz4ug‘ imenei): granted bylocal authority to a family or a person rec-ognised as a foster family who, by orderof the Custody Court (local parish court)and by contract with the municipality, hasaccepted a foster child. The amount ofallowance is set by local authority, but noless than 27 LVL per month. The amountof allowance is reduced if the childreceives family state benefit or survivor’spension.

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48

6. Other allowances No special scheme. Transportation allowance (příspěvek nadopravu) is designed to assist families incovering the costs of the children’s com-muting to school from their place of per-manent residence. The children whoattend school away from their place oftheir permanent residence are entitled totransportation allowance provided thatthey: a) comply with the requirement of com-pulsory school attendance.b) are preparing for a future occupation atsecondary school or higher education andtheir family’s relevant income does notexceed twice the family’s minimum sub-sistence amount.The amount of monthly transportationallowance depends on several criteria,e.g. the type of attended school (elemen-tary, secondary, university); daily com-muting or otherwise; distance ofcommuting.

Housing allowance (příspěvek nabydlení) is designed to assist low-incomefamilies and individuals in coveringexpenditure connected with housing. Thebenefit is differentiated in accordancewith the income situation of the familyand the number of persons in the house-hold. Entitlement to housing benefitsbelongs to the owner or tenant of a flat,who is registered as a permanent resident,if the family income does not exceed theamount of the family minimum livingstandard multiplied by a coefficient of1,6. Housing benefits are provided irre-spective of the type of housing, i.e.whether it is a community or co-operativeflat, privately owned flat or privatelyowned house. Irrelevant is also actualcost of housing. The amount of housingbenefit for a calendar month is computedas the difference between the family'shousehold amount and a quotient, inwhich the numerator is the family'shousehold amount multiplied by the fam-ily's relevant income, and the denomina-tor is the amount of the family's minimumsubsistence amount multiplied by a coef-ficient of 1,6.

Maintenance allowance (zaopatřovacípříspěvek) is provided to the military andcivilian conscripts who do not receive anycompensation of wages, salary or otherincome under special regulations.

Conscript's Child Allowance (ajateenijalapse toetus):4 times the Child Allowance Rate permonth during the entire term of parent'smilitary service

Foster Care Allowance (eestkostel võiperekonnas hooldamisel oleva lapse toe-tus):6 times the Child Allowance Rate permonth to children up to 16 years of agecared for by a guardian or foster parent.

Child School Allowance (koolitoetus):2 times the Child Allowance Rate forchildren who receive Child Allowanceand are enrolled in daytime studies, paidonce a year at the beginning of the schoolyear.

Allowance for Families with 4 or moreChildren or with Triplets (nelja ja enamalapselise pere ning kolmikuid kasvatavapere toetus):1 Child Allowance Rate for each childpaid once a quarter.

Adoption Grant (lapsendamistoetus):One-off payment of 20 times ChildAllowance Rate for a person adopting achild

- Supplem(kiegészPaid if tfamily dcurrent mvided thharmful The moprotectiocurrent m

- Irregularkívüli gyPaid to flow prouations standardThe amothe respe

- Pre-paymchildrenelőlegezPaid whof childThe perscannot mper perdoes notminimumThe amothe maincourt.

- Tax-relietax

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Table IX

249

ntal allowance (starševski dodatek):ncial assistance to parents who areentitled to maternity benefit, paternityfit, or adoptive parent’s benefit at of the child.ditions:other: citizenship, permanent resi-nce, and child citizen;ther: same conditions as mother and ifother has died, has abandoned theild, is unable to function independ-tly or has become employed, self-ployed or has begun to perform an

ricultural activity;other person: under the same condi-ns as mother if the person actuallyres for the child.ation: 365 days from the birth of thed.ount: 35 000 SIT per month.

e family allowance (dodatek zao druz4ino):ncial assistance for families withe or more children .ditions: one parent and children citi- of Slovenia and have a common

sehold in Slovenia.ount: 70 000 SIT once a year (phased-ntil 2004).

6. Other allowances

Slovenia

Family benefits

Benefit for Families with three or morechildren (Pasalpa seimoms, auginan-cioms tris ir daugiau vaiku):Paid to families with 3 or more childrenunder 16 years old (older than 16 years ifchildren attend school or they are full-time students). The benefit is equal to 1MSL per month and is increased by 0,3MSL for the fourth and every next child.Families with four or more children getthis benefit without income testing. Fam-ilies with three children are income-tested, benefit is paid only for those fami-lies whose income is less than 3 times SSIper family member (SSI- state-supportedincome is set by the Government. Itequals 135 Litas per month).

Maternity (Pregnancy) Benefit for Study-ing Women (Nestumo pasalpa besimokan-cioms moterims): Paid to pregnant women who study at daytime departments of educational estab-lishments and who have no right to statesocial insurance maternity benefit. Thebenefit is paid at 75% of the MSL permonth for 70 days preceding delivery.

Benefit for Children of Military Con-scripts (Pasalpa tikrosios krasto apsaugostarnybos kariu (prievolininku) vaikams): Paid during the time of compulsory mili-tary service for each child of the conscriptat 150% of the MSL per month.

Orphan's Stipend( Naslaicio stipendija):Paid to orphans enrolled in higher, terti-ary or vocational schools regardless ofother stipends. Monthly amount - 4 times MSLminus orphan's pension.

A Settlement Grant (Pasalpa naslaiciamsir likusiems be tevu globos vaikamsisikurti): paid to orphan or fostered childafter he/she reaches 18 years and is nolonger maintained by the state. The grantamount is a lumpsum equal to 50 timesthe MSL. Money is to be used for acquisi-tion of a dwelling or settlement.

No special scheme. • Indemnity for caring for a sick child(indemnizatie pentru ingrijirea copilu-lui bolnav): available to parents of chil-dren aged up to 7 years old (18 if thechild is handicapped). Benefits equal85% of the average monthly incomesfor the last 6 months in which the indi-vidual contribution for social securitywas paid; when the period of contribu-tion is less than 6 months, the calcula-tion basis is the average of the monthlyincomes for which the contribution atsocial insurance was paid.

• Aid for the wives of those that are serv-ing mandatory military stage if they arenot employed and are pregnant (fromthe 4th month of pregnancy) or havechildren under 7 years in age or are dis-abled 1st or 2nd degree.

• Free meals (two per day) from canteensof social aid for the beneficiary ofsocial assistance benefits.

Annual benefit for multiple births(Príspevok rodičom, ktorým sa súčasnenarodili tri deti alebo viac detí aleboktorým sa v priebehu dvoch rokov opako-vane narodili dvojčatá):For families with a multiple birth of 3 ormore children (or repeated multiple birthof 2 children in two years), if at least 3children are aged up to 15 years. Amount(1,6 times the sum for the purpose of statesocial benefit) depends upon age of thechild: 2160 SKK for each child up to 6years, 2660 SKK for each child up to 15years and 2840 SKK for each child of 15years.

Foster care benefits (Príspevky pestún-skej starostlivosti):• Lump sum child-care grant: four times

the sum for the purpose of state socialbenefit: equal to 5400, 6640 or 7080SKK depending on child's age.

• Periodic child-care allowance: 1,6times the sum for the purpose of statesocial benefit equal to 2160, 2660 or2840 SKK per month depending onchild's age.

• Foster parent remuneration: 0,44 timesthe sum for the purpose of state socialbenefit for adult equal to 1320 SKK permonth per child.

Maintenance benefit for soldier's family(Zaopatrovací príspevok): Paid during performance of compulsorymilitary service amounting to 0,5 time thesum for the purpose of state social benefitof soldier (equal to 680, 830 or 890SKK), depending on child's age, and 1050SKK (for spouse or for other person) permonth.Also (partial) refund of bus/train fares toschool and boarding costs for school orwork confined to those undergoing voca-tional training.

PareFinanot benebirthCon• m

de• fa

mchenemag

• antioca

DurchilAm

LargvelikFinathreConzenshouAmin u

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Table IX Family benefits

2

Hungary Latvia

50

Allowance is paid to:a) the claimant's dependent child,b) the claimant’s wife who cares for achild up to the age of 4 years (7 years incase of a long-term incapacitated child ora long-term severely incapacitated child)or the claimant’s wife is disabled or forsome other serious reason not engaged ingainful activity,c) a person to whom alimony or mainte-nance contribution is to be paid by a sol-dier under a court award or a person whoconcluded an agreement with a soldier topay alimony or a maintenance contribu-tion on his behalf, while the soldier isunable to fulfil this duty himself.The monthly allowance is the minimumsubsistence Personal Needs Amount ofthe entitled person multiplied by a coeffi-cient of 0,67.Foster care allowances and grants (dávkypěstounské péče)a) Foster child allowance (příspěvek naúhradu potřeb dítěte) – provided to adependent child in foster care, amountingto the Personal Needs Amount of thechild concerned multiplied by the coeffi-cient of 1,2 (2,0 in case of dependentchild). For certain categories of recipientsthe said amount is multiplied by a coeffi-cient of:- 2,1 for a child suffering from a long-

term illness,- 2,6 for a child suffering from a long-

term incapacity,- 2,8 for a child suffering from a severe

long-term incapacity.

b) Foster parent remuneration (allow-ance) (odměna pěstouna) – provided tothe foster parent for the performance offoster care in respect of a child entrustedto his care. The monthly amount is, foreach child entrusted to foster care, thePersonal Needs Amount of the foster par-ent concerned multiplied by a coefficientof 0,5.

c) Fostering grant (příspěvek na převzetídítěte) – paid to a foster parent when s/hetakes the child into her/his foster. It is thelump sum grant amounting to the child’sPersonal Needs Amount multiplied by acoefficient of 4.

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Table IX

251

Slovenia

Family benefits

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Table IX Family benefits

2

provisions. No special provisions.

se pension does not exceed theinimum amount are entitled to sum of benefit intended for sin- (even if they are not single,hly Amount" above).

No special provisions.

ent is entitled to a higher sumtion benefit (see “Monthly above) and See Chapter VII”).

No special provisions.

et No automatic adjustment.

efits are not subject to taxation. None of the benefits are subject to taxa-tion.

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52

d) Motor vehicle grant (příspěvek na zak-oupení motorového vozidla) – is providedto a foster parent if s/he has taken intoher/his foster care at least four children,has bought a passenger motor care, or hasarranged such a vehicle to be overhauledand does not use this vehicle for gainfulactivity. The grant is 70% of the purchaseprice or the documented cost of the over-haul, up to a maximum of 100,000 CZK(2,916 EUR). The sum of grants providedfor this purpose must not exceed 200,000CZK (5,831 EUR) within a period of 10previous calendar years.

Special cases1. Unemployment persons

Paid as part of the social assistance pack-age, see Chapter XI "Guaranteeing suffi-cient resources".

No special provisions. Unemployed people receiving Child CareAllowance are not entitled to the unem-ployment allowance

No special

2. Pensioners Paid as part of the social assistance pack-age, see Chapter XI "Guaranteeing suffi-cient resources".

No special provisions. Parent is not entitled to single parent'sallowance if the child receives a survi-vor's pension.

Those whocurrent mthe highergle parentsSee "Mont

3. Orphans Receive no supplements if accommo-dated in a public orphanage.

No special provisions. Start in Independent Life Allowance One-off payment of EEK 5000 to orphansleaving children's home.

Single parof educaAmounts”“Survivors

Adjustment No special scheme. Benefits are automatically increasedwhen revaluation (indexation) of the stat-utory minimum living amount is made.Revaluation also implies an increase innumbers of families who can claim bene-fit; the respective increase is applicable tonearly all benefits. Minimum subsistenceamounts are increased when a 5 per centincrease of consumer prices is recorded.

No automatic adjustment. State budg

Taxation and social contributions1. Taxation of cash benefits

Not subject to taxation. Not subject to taxation. Not subject to taxation. These ben

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Table IX

253

pecial provisions. Special cases1. Unemployment persons

pecial provisions. 2. Pensioners

pecial provisions. 3. Orphans

ily benefits adjusted once a year (inary) with growth index of basicssities.

Adjustment

subject to taxation. Taxation and social contributions1. Taxation of cash benefits

Slovenia

Family benefits

No special provisions. No special provisions. No special provisions. No s

Medical care supplement according tolegislation on old age, disability and sur-vivors benefits.

Recipients of pensions are entitled tofamily allowances.

No special provisions. No s

No special provisions. No special provisions. See table “Survivors”. No special provisions. No s

Adjusted with the new amount of MSLapproved by Government

No special provisions. No special scheme. No special provisions. FamJanunece

Not subject to taxation. Not subject to taxation. No special scheme. Not subject to taxation. Not

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Table IX Family benefits

2

rsonal tax act. Not applicable.

llowance and Education Sup-.e Care Allowance and Child

upport: insured persons’ pen-nce contribution is paid.

No special scheme.

Hungary Latvia

54

2. Limit of income for tax relief or tax reduction

Not applicable. Not applicable. Not applicable. Exist in pe

3. Social security contributions from benefits

No special scheme. No special scheme. No special scheme Family Aport: NoneChild HomRaising Ssion insura

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Table IX

255

applicable. 2. Limit of income for tax relief or tax reduction

pecial scheme. 3. Social security contributions from benefits

Slovenia

Family benefits

Not applicable. Not applicable. Not applicable. Not applicable. Not

No special scheme. No special scheme. No special scheme. No special scheme. No s

Lithuania Poland Romania Slovakia