Council of Europe Family Policy Database

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1 2. GOVERNMENT FINANCIAL POLICIES TOWARDS FAMILIES Family/Child allowances i. current system of family/child allowances (either income related or categorical/), specifying beneficiaries, conditions of and amounts. Austria Family allowance is not subject to any means test. Universal, all residents. Entitlement to Family allowance (Familienbeihilfe) is given to persons whose minor children reside or stay regularly in Austria when these kids are are part of the parental household or on the condition that the maintenance for them is provided by the parents. are parents, grand-parents, adoptive or foster parents as well as the children for themselves, if certain conditions are met. The to Family allowance (Familienbeihilfe) is not granted to children residing permanently abroad. Age limit: Normal: 18 years of age (full legal age). Vocational training/further training: 26 years (except in the case of pregnancy, women with small children, disabled persons or those currently completing or having already completed military service the absolute maximum in these cases is 27). Job-seeking children: 21 years. Children with earning incapacity: unlimited. No for children over 18 years if their own earnings exceed 9000 per year. Family benefits amount to per child and per month. This sum goes up to at the child s age of 3, it rises to at the age of 10, and it comes to at the Child s age of 19. If family allowance is paid for two children, the amount of family allowance is increased by per month; if family allowance is paid for three children, the amount of family allowance is advanced by 47.8 per month and in the case of four kids child care allowance is raised by For every subsequent child there is a monthly extra bonus of 50. From 2008, the family allowance is paid out double in September, i.e. it is paid out 13 times per year, once every month except September, where it is paid out twice. For severely handicapped children an additional per month is granted. Supplement for large families (Mehrkindzuschlag): Supplement of per month for the third and subsequent children under the condition that Family allowance (Familienbeihilfe) has been granted if the annual taxable family income in the calendar year before the year in which the claim is made does not exceed a certain limit. The income limit for 2007 is Last updated: 30 April 2009 Page 1 of 54

2 Not mentioned/not applicable Not mentioned/not applicable Child tax credit (Kinderabsetzbetrag): per child and month are paid in combination with the child benefit from general tax revenue. Child care allowance (together/in combination with other social- and family allowances/benefits) reduces the risk of poverty for families, who receive child care allowance. This is an important contribution to reduce the risk of poverty while one is entitled to child care allowance. Azerbaijan Family allowance is not subject to any means test (?) Universal, all residents Parents of the child Upon birth 50 manats (aproximately equal to 50 euros) Not mentioned/not applicable Not mentioned/not applicable Last updated: 30 April 2009 Page 2 of 54

3 Not mentioned/not applicable Not mentioned/not applicable Belgium Pas de conditions de ressources Universel Familles avec enfants à charge L enfant doit être élevé en Belgique et ne pas suivre ses études hors du pays Le bénéficiaire doit avoir un lien (parenté, alliance, adoption ou tutelle officieuse) avec l enfant Limite d âge Cas général : 18 ans Formation professionnelle : 25 ans Études : 25 ans Infirmes graves : 21 ans (pas de limite pour ceux ayant atteint d âge de 21 ans au 1er juillet 1987) Les montants varient en fonction de l âge et du nombre d enfants Allocation pour enfants Premier enfant Deuxième enfant Troisième enfant et enfants suivants Les allocations familiales relatives au mois de juillet sont majorées d un supplément annuel de pour l enfant âgé de 11 ans au moins le 31 décembre de l année civile précédant celle au cours de laquelle ce supplément annuel est dû, qui n a pas encore atteint l âge de 17 ans à cette date. Les familles monoparentales (soit les familles au sein desquelles l allocataire ne vit pas avec un conjoint et ne forme pas un ménage de fait) qui ne bénéficient pas des allocations majorées pour orphelins et disposent de revenus mensuels inférieurs à 1, obtiennent un supplément mensuel spécifique de pour tout enfant, quel que soit son rang. Autres variations : Enfant de premier rang bénéficiaire des taux ordinaires (n ayant droit ni à un supplément pour familles Last updated: 30 April 2009 Page 3 of 54

4 monoparentales ni à un supplément social et n étant pas handicapé) 1. Enfants nés après le 31 décembre 1990 : - de 6 à 12 ans : 14,25 - de 12 à 18 ans : 21,69 - de plus de 18 ans (applicable à partir du 1er janvier 2009) : 25,00 - enfant né entre le 1er janvier 1991 et le 31 décembre 1996 qui devient rang 1 en remplacement d un bénéficiaire de supplément d âge : - de 6 à moins de 18 ans : 28,41 - à partir de 18 ans (applicable à partir du 1er janvier 2009) : 30,51 2. Enfants nés avant le 1er janvier 1991 : - né entre le et le âgé de moins de 18 ans : 28,41 - né entre le et le à partir de 18 ans : 30,51 - né entre le et le : 45,51 Autres enfants (y compris l enfant qui a droit à un supplément pour familles monoparentales et l enfant handicapé) : - de 6 à 12 ans : 28,41 - de 12 à 18 ans : 43,41 - de plus de 18 ans : 55,19 - de 12 à 18 ans : 20,85 - de 18 ans et plus (applicable à partir du 1er janvier 2009) : 24,03 Cas spéciaux : - Chômage Si l'indemnité de chômage est le principal revenu du ménage, les chômeurs à partir du 7e mois de chômage ont droit aux allocations familiales normales (+ majorations en fonction de l'âge) majorées des suppléments suivants : Premier enfant : 41,63 Deuxième enfant : 25,80 Troisième enfant et suivants : - famille monoparentale : 20,81 - autre famille 4,53 - Titulaires de pensions Si la pension est le principal revenu du ménage, les pensionnés ont droit aux mêmes majorations et aux mêmes suppléments que les chômeurs. Les travailleurs reconnus dans l incapacité de travailler ou les travailleuses en repos d'accouchement, à partir du 7e mois d'incapacité et éventuellement de repos d'accouchement ou invalides et éventuellement en repos d'accouchement, ont droit aux allocations familiales normales majorées comme suit : Premier enfant : 89,56 Deuxième enfant : 25,80 Troisième enfant et suivants : - famille monoparentale : 20,81 - autre famille 4,53 - Orphelins : Allocations d orphelins (wezenbijslag) : 314,12 pour chaque enfant (majorations en fonction de l âge). Les allocations d orphelins relatives au mois de juillet sont majorées d un supplément annuel de 74,29 pour l enfant âgé de 11 ans au moins le 31 décembre de l année civile précédant celle au cours de laquelle ce supplément annuel est dû, qui n a pas encore atteint l âge de 17 ans à cette date. Prime de naissance 1107,80 à la première naissance 833,49 à la deuxième naissance et à chacune des suivantes Peut être obtenue anticipativement 2 mois avant la date probable de la naissance. Last updated: 30 April 2009 Page 4 of 54

5 Prime d adoption (adoptiepremie) : 1107,80 par enfant adopté Prime de naissance Not mentioned/not applicable Not mentioned/not applicable Not mentioned/not applicable Bosnia and Herzegovina Means tested Categorial Financial limit is determined also by order or giving birth and as well as by schooling (regular schooling until 19 years of age). It is for disabled children. Universal right linked to the residence in the Brčko District of BiH. Right to allowance, regardless of an amount of family income, belongs to a child without one or both parents, to a family whose child is mentally or physically disturbed and to a family where one or both persons are disabled. The second, third and fourth child and all children with special needs. Parents/Guardians of the children up to 15 years of age, i.e. up to 26 years of age for the children with special needs. Financial limit and schooling of a child up to his/her 15 and 19 years of age. The right to child allowance belongs to a family whose total monthly income earned on all grounds, except receipts from social protection and protection of families with children, per a family member, does not exceed the amount specified in the cantonal regulation as the lowest income of a family: Total monthly income below 15% of average salary in the Brčko District of BiH per family member Land income in previous year below 3% of average land income per 1 hectare of land Family which exercises the right to social aid under the Law on Social Protection of the Brčko District of BiH. Because of impossibility of some cantons to provide funds needed for this purpose in their budgets, in most cantons the regulations are not harmonized with the Federation regulations, because of which this rights are not paid or compensations vary from canton to canton. According to the data from cantons, child allowance is not paid in: Una-Sana Canton, Posavina Canton, Zenica-Doboj Canton, Herzegovina-Neretva Canton, West Herzegovina Canton and Canton 10. In Tuzla Canton 30 KM is paid, in Bosnian Podrinje Canton KM is paid with financial limits and KM without financial limits; in Central Bosnia Canton KM with financial limit up to KM, in Sarajevo Last updated: 30 April 2009 Page 5 of 54

6 Canton 28 KM with financial limit of 114 KM and without financial limit 42 KM. Up to 50% of an average salary from previous year. One-time amount for newborn baby is not paid in: Una Sana Canton, Posavina Canton, Zenica-Doboj Canton, Herzegovina-Neretva Canton and Canton 10. It is paid in: Tuzla Canton (150 KM), Bosnian Podrinje Canton (131 KM), Central Bosnia Canton (160 KM), West Herzegovina Canton (300 KM) and Sarajevo Canton (199 KM). Allowance to a woman-mother for feeding a child up to 6 months old is not paid in: Una-Sana Canton, Posavina Canton, Zenica-Doboj Canton, Herzegovina-Neretva Canton, West Herzegovina Canton and Canton 10. It is paid in: Tuzla Canton (90 KM), Central Bosnia Canton (180 KM), Bosnian Podrinje Canton (274 KM) and Sarajevo Canton (46 KM). BD: One-time financial aid in amount of 25% of the average salary in the Brčko District of BiH, and it is given without exception (condition is to have residence in the Brčko District of BiH) for every newborn child. (The amount for March 2008 is KM). The number of beneficiaries in 2007 was 698 (in March 2008, 43 beneficiaries). At the level of individual local communities. All families with 3 and 4 children have annual financial stimulation (this year 600 KM for 3rd child and 900 KM for 4th child). The child protection rights are coexistent, regular and non-discriminating. This is in most families the only source of income in a household. Bulgaria Means tested - lump monetary assistance for pregnancy; - monthly assistance for a child until the completion of secondary education but no further than the age of 20, except in case the children are living with the families of friends, relatives or in adoptive families and in families with children with disabilities; - monthly assistance for raising a child until the age of 1, except in case the children are living with the families of friends, relatives or in adoptive families and in families with children with disabilities; - targeted assistance for pupils, except in case the children are living with the families of friends, relatives or in adoptive families and in families with children with disabilities. Categorial, only nationals Lump monetary assistance upon childbirth it is rendered only to the mother who has given birth to the child regardless of the income of the person of the family; monthly allowances for children with disabilities Last updated: 30 April 2009 Page 6 of 54

7 pregnant women of Bulgarian nationality; - families of Bulgarian nationals for the children that are raised in the country; - families in which one parent is a Bulgarian national, for children of Bulgarian nationality raised in the country; - families with relatives, friends and adoptive families for children accommodated under the procedure of article 26 of the Child Protection Act; - pregnant women of foreign nationality who reside permanently and raise their children in the country if the provision of such assistance is provided for in another act or international treaty to which the Republic of Bulgaria is a party. Entitlement to family allowances under points 1, 3, 4 and 5 is given to families and pregnant women with an average monthly income per member of the household for the previous 12 months lower or equal to the amount set for that purpose in the State Budget of the Republic of Bulgaria Act for the respective year ( leva, leva) but no less than the previous year, except for cases under points 3, 4 and 5 when children are accommodated with friends, family or adoptive families or are children with disabilities. Family allowances are given to pregnant women, mothers and children who reside permanently in the country. Pregnant women and mothers (adopters) are assisted in cases when they are not entitled to compensation for pregnancy or birth or if they do not have the necessary insurance seniority required under the Social Insurance Code. Children must not be accommodated for care in a specialised institution for children on full state support. Children in school age are required to attend school activities except for children with disabilities. of family allowances for 2008: 1. lump monetary assistance for pregnancy 150 leva; 2. lump monetary assistance upon childbirth: for the first child 250 leva; for second child 600 leva; for third and every next child 200 leva; 3. monthly assistance for a child until the completion of secondary education but no further than the age of leva; monthly assistance for a child with disabilities - 50 leva (200 % of the basic amount); monthly assistance for twins - 37,50 leva (150 % of the basic amount) 4. monthly assistance for raising a child until the age of leva. Lump monetary assistance upon childbirth it is rendered only to the mother who has given birth to the child regardless of the income of the person of the family:for the first, second and third child 200 leva; for the fourth and every next child 100 leva. In case of twins if one of them is a second child the assistance for each of the twins is paid to the amount due for a second child. Not applicable Not applicable The provision of family allowances for children assists families of low incomes in order to ensure equal opportunities for the children in their raising, formation, education, health preservation, development and Last updated: 30 April 2009 Page 7 of 54

8 socialisation. Croatia Means tested Universal, the right is accorded to everyone regardless of their employment or retirement status, etc. with the exception of beneficiary categories that are not listed in the Act on Child Allowance, but who exercise this right according to the Act on the Rights of the Homeland War Veterans and their Family Members. Parent, adoptive parent, guardian, stepfather, stepmother, grandmother, grandfather or the person who is responsible for a child according to a court decision. A person (beneficiary) has the right to child allowance if his/her total income, received in previous calendar year, per household member, per month, does not exceed 50% of the budgetary basic rate (budgetary basic rate in 2007 was EUR) There are 3 categories according to income per household member: I % of the budgetary basic rate ( ) II % of the budgetary basic rate ( ) III % of the budgetary basic rate ( ,40) A person demanding this right for a child with estimated serious health impairment and a person demanding this right for a child of deceased, missing or imprisoned Croatian Homeland War veterans has the right to allowance regardless of his/her income. exercise the right to allowance until the child turns 15 (i.e. until the end of the school year during which the child turns 15), and after that only for the child attending regular high school education, for no longer than the end of the school year in which the child has turned 19. Some exceptions are allowed due to children's health problems. Therefore: When applying, one has to fulfill the following conditions: Croatian citizenship or status of a foreigner with permanent residence Residence in Croatia at least three years before the day of application Monthly income per household member (in year preceding the request) has to be less than 50% of the budgetary basic rate of pay, except for a beneficiary exercising this right for a child with established serious health impairment when this right is used independently of the realized income, and when it is used for children of deceased, missing or imprisoned Croatian Homeland War veterans He/she has to live in the household with the child/children Monthly amounts per child (according to different income categories): I. category: 9% of the budgetary basic rate of pay (approx ) II. category: 7.5% of the budgetary basic rate of pay (approx ) III. category: 6% of the budgetary basic rate of pay (approx ) Exceptions: Children without parents, with unknown parents or with parents with unknown residence, children with parents who are incapable of independent life or deprived of work capacity - monthly allowance the child is entitled to increases for 25% Child with health problems - monthly allowance the child is entitled to is increased for 25% Last updated: 30 April 2009 Page 8 of 54

9 Children without one parent, with one unknown parent or with a parent whose residence is unknown, children with a parent who is incapable of independent life or deprived of work capacity - monthly allowance the child is entitled to increases for 15% who are entitled to child allowance according to the Act on the Rights of the Homeland War Veterans and their Family Members - monthly amount of per child (regardless of the household income) Children with more serious health problems - amount: 25% of the budgetary basic rate of pay (approx monthly per child regardless of the household income) who are entitled to child allowance and have 3 children receive also approx and beneficiaries with 4 and more children receive approx extra allowance (birth stimulation allowance a monthly amount) per child ( amount, regardless of household income) Not mentioned/not applicable As we can see in the Figure below (please see questionaire), when a household reaches certain income level, it is not entitled to child allowance anymore. Because of the birth stimulation allowance, families with more than three children receive more significant amounts than families with one or two children. We can see that there is no significant difference between families with one or two employed parents (families with two employed parents lose their right to child allowance before (in terms of total family income) the families with one employed parent). Cyprus Supplementary Child Benefit (means tested) Basic Child Benefit () Universal, all residents The child must be resident in Cyprus. Child Benefit is paid to the parent or guardian provided that the child is unmarried and lives under the same roof with the parent or guardian. Age limits: - Unmarried child: 18 years - Full time education ( male and female): 23 years - Full time education for male after completing National Service: up to 25 years depending on the duration of National Service. - National Service (male): up to 25 years Last updated: 30 April 2009 Page 9 of 54

10 - Serious infirmity: No limit. The level of Child Benefit (Επίδομα Τέκνου) depends on the number of children per family (basic benefit) and the annual income (supplementary benefit). Families with one or two children are paid yearly and families with three or more children are paid monthly. The family income which is taken into consideration for granting the supplementary child benefit is the gross family income, which was acquired three years before. For example for year 2008 the family income considered is the income for year Child benefit rates for 2008 are as follows (in euros): Basic Annual Benefit: one child (391.70); two children (783.41); three children ( per child); Four and more children ( per child) Supplementary Annual Benefit for families with income up to per year: one child (97.92); two children (391.70); three children ( per child); four and mor children ( per child) Supplementary Annual Benefit for families with income between and per year: One child (48.96); two children (293.77); three children ( per child); four and more children ( per child). Maternity Grant (Βοήθημα Τοκετού): 446 per child for 2008 to Maternity Grant: The confinement has occurred. The grant is payable for the child who was born alive, or for the child who was born dead after a pregnancy of at least 28 weeks. The claimant or her husband has been insured for at least 26 weeks and has paid, up to the date of the confinement, contributions on insurable earnings not lower than 26 times the weekly amount of the basic insurable earnings. The claimant or her husband has paid or been credited with insurable earnings, in the previous contribution year not lower than 20 times the weekly amount of the basic insurable earnings. Since 1987, a grant is given to parents giving birth to triplets. The amount provided was increased to 7700 by decision of the Council of Ministers dated Marriage Grant (Βοήθημα Γάμου): 607 per couple for 2008 ( for each spouse) to Marriage Grant: The marriage has taken place. The spouse has been insured for at least 26 weeks and has paid, up to the date of marriage, contributions on insurable earnings not lower than 26 times the weekly amount of the basic insurable earnings. The claimant has paid or been credited with insurable earnings, in the previous contribution year not lower than 20 times the weekly amount of the basic insurable earnings. According to a study conducted in 2007 on Why child poverty in Cyprus is so low (Pashardes, P. Economics Research Centre and Department of Economics, University of Cyprus), one of the four reasons for the low overall child poverty in Cyprus is the generosity of the child benefit system to large families. The other reasons are the high labour market participation among parents, the high poverty risk among pensioners and the small proportion of lone mothers in the population. The findings of the study and the proposed policy measures will be borne in mind with a view to maintaining child poverty at its current low levels. Czech Republic Child Allowance (Přídavek na dítě) is means tested Last updated: 30 April 2009 Page 10 of 54

11 Universal, all residents Child and family (jointly considered persons) must be permanent residents in the Czech Republic or citizens of the EU/EEA under Regulation 1408/71 and/or 1612/68 or other persons stipulated by Act No 117/1995. Child until the completion of compulsory education (generally 15 years) extended up to 26 years if the child remains in further education or vocational training or if the child for serious health reasons cannot work or train for future occupation. The family has to meet certain income criteria: family income must be under 2.4 Living Minimum of the family. Living Minimum is a sum of amounts needed to insure sustenance and other basic personal needs of each family member (housing costs are not included). Monthly amounts of Living Minimum: single: CZK ( 125) first person in household: CZK ( 115) second and other persons who are not a dependant child: CZK 2,600 ( 104) dependant child under 6 years: CZK ( 64) 6-15 years: CZK ( 78) years: CZK ( 90) Child Allowance varies according to child s age and amounts to: CZK 500 ( 20) for a child under 6 year, CZK 610 ( 24) for a child aged 6 to 15 CZK 700 ( 28) for a child aged 15 to 26. Birth Grant (Porodné) is paid to: mother, father if the mother dies and no Birth Grant was paid to her or to anyone else, any person who takes a child under the age of one year into permanent care in loco parentis, regardless of whether Birth Grant was already paid to the mother or the father of that child. The amount of Birth Grant is CZK ( 520) per each child. Not mentioned/not applicable Impact of Child Allowance on family income is rather limited. According to the latest but preliminary statistical data from Family Budget Statistics, in the first quarter of 2008 the average family of workers with children is not eligible for Child Allowance due to income criteria (net monthly income of this family is approximately four times higher than Living Minimum of this family. Child Allowances are important for minimum income families with children where Child Allowances are estimated to reach up to 8 % in the family net income. Last updated: 30 April 2009 Page 11 of 54

12 Denmark Child benefits are not subject to any means test. Universal, all residents Each child aged 0-17 years qualifies the family for benefits. For certain benefits: only inhabitants with Danish nationality or foreigners domiciled in Denmark since 1 or 3 years. General family benefits: the parent with the parental authority must pay taxes in Denmark in accordance with the law on taxation at the source. Child benefit amounts (börnefamilieydelse): For each child of 0-2 years: DKK 3,473 ( 466) per quarter = DKK 1,157 ( 155) per month. For each child of 3-6 years: DKK 3,138 ( 421) per quarter = D KK 1,046 ( 140) per month. For each child of 7-17 years: DKK 2,469 ( 331) per quarter = DKK 823 ( 110) per month. Lone parents receive normal family benefits but also qualify for additional payments of 567 per year (independent of the number of children) plus per child aged 0-17 and per child (the last amount only if child alimony is not received - regardless of whether the guardian parent is single). Parents with multiple births receive for the first child and for each of the following children from 0-6 years of age. DKK 1,823 ( 244) per child and quarter = DKK 608 ( 82) per month until the children's 7th birthday, in case of birth of more than one child and in case of adoption of more than one child - brothers and/or sisters born on the same date (flerbørnstils kud). Allowance (single benefit) in case of adoption of a foreign child: DKK 42,007 ( 5,634). Not mentioned/not applicable Not mentioned Last updated: 30 April 2009 Page 12 of 54

13 Estonia Means tested Universal, all residents Child and parent must reside in Estonia. Age limit: Normal: 16 years Full time students: 19 years Regular allowance: The Child Allowance depends on the number of children in the family: - for the first and second child in a family - 2 times the Child Allowance Rate per child, total EEK 300 ( 19.2) per child per month. The Child Allowance Rate is EEK 150 ( 9.59) per month. - for every third and consequent child in a family - 6 times the Child Allowance Rate, total EEK 900 ( 57.52) per child per month. Allowance for families with 7 or more children 2.2 times the Child Care Allowance Rate, total EEK 2,640 ( 169) per month. The Child Care Allowance Rate is EEK 1,200 ( 76.7). Childbirth Allowance is a single lump sum benefit paid in case of birth. The amount of the benefit is EEK 5,000 ( 320) per each child born. No grant. Adoption Allowance is a single allowance paid to an adoptive parent. The amount of Adoption Allowance is EEK 5,000 ( 320). According to a study about the effect of family benefits on alleviating poverty, the child allowances were found to be on of the most effective measures. Child allowances decrease poverty the most and are the least costly in eliminating 1 percentage point of child poverty. This is especially in the case of families with three ore more children. Last updated: 30 April 2009 Page 13 of 54

14 Finland No means tested Universal, all residents Parent or a guardian of a child under 17 years old. To have a dependent child under 17 years old resident in Finland. Rates of child allowance Rate per child (in EUR per month) 1st child: nd child: rd child: th child: th and subsequent: The amount for each child of a single parent is supplemented by The amount of allowance for 3rd, 4th, 5th and subsequent child increased with 10 from A maternity grant (äitiysavustus) is granted to a pregnant woman resident in Finland, whose pregnancy has lasted at least 154 days and w ho has undergone a health examination. Mothers can choose between a maternity package containing child care items and cash benefits of 140. The benefit is awarded for each child born or adopted child under the age of 18. In case of multiple births (adoptions) an increased grant is paid. An adoption grant (adoptiotuki) is paid to cover expenses due to adoption from abroad. The amount varies 1,900-4,500 depending on the country. No An adoption grant (adoptiotuki) is paid to cover expenses due to adoption from abroad. The amount varies 1,900-4,500 depending on the country. The adopption grant increased from The aim of the income support for families with children is to even out the expenses of children between families with children and households with no children. Income transfers are a significant part of the Last updated: 30 April 2009 Page 14 of 54

15 maintenance, in particular in low-income families. France No means tested. Universal, all residents. Families with at least 2 dependent children under 20 years old. To have at least two dependent children under 20 years old. The amounts vary according to size of family and children s age. Level of benefit paid (in EUR per month) at 1 January 2008* 2 children EUR 3 children EUR 4 children EUR 5 children EUR additional child EUR Decree no of 28 April 2008 on the single increment to of family allowances at 14 years of age: for children born after 30 April 1997, there is now only one increase of starting from the month after their 14th birthday. For children born before 30 April 1997: Increment 2 per child over 11 years old EUR Increment 2 per child over 16 years old EUR Family allowances represent 41 billion euros paid annually in support of families with two or more children. The childbirth or adoption grant is part of the benefit granted on the arrival of an infant (prestation d accueil du jeune enfant - PAJE): Entitled persons are pregnant women who declare the fact to the authorities and the health services during the first 4 months of pregnancy, and persons adopting a child under 20 years old through a public child welfare service, an approved adoption agency or competent authorities abroad. Criteria for receipt: This allowance is subject to income ceilings. Number of children per household Couples with a single income (1 child ; 2 children ; 3 children ; Per additional child ) Single parents or couples with two incomes (1 child ; 2 children ; 3 children ; Per additional child ) Amount Fixed at In the case of adopted children, it amounts to Last updated: 30 April 2009 Page 15 of 54

16 Non existent. The prestation d accueil du jeune enfant (PAJE) is a family benefit with four components: a childbirth or adoption grant, a basic allowance, a supplement for freely chosen occupational activity and/or a supplement for free choice of child care arrangements (for this benefit, see the information below on parental leave). The PAJE is intended for everyone expecting or having a child born to them, adopted or taken in for adoption as from 1 January The child must be dependent on its parents. The basic allowance is a payment intended to defray the obligatory medical help granted to children under 3 years old or for 3 years where the child is adopted. Its award is subject to the income ceiling requirements described above. The monthly payment amounts to per family. A family with three or more dependent children aged 3 or over may qualify for a family supplement of per month. This payment is subject to means test and income ceilings on the same conditions as the benefits making up the PAJE. Mentioned, but not applicable. Germany No means tested. Universal, all residents. Are entitled the taxable persons residing in Germany or persons taxable without restrictions in Germany for their own children, adopted children or dependant children. The child must reside in Germany or in an EEA Member State or in Switzerland. Child must be under 18 years old. Prolongation to 21 possible for those who have not entered an employment relationship and who are registered as jobseekers with an employment agency in Germany. Vocational training/further education/ applicants for a vocational training opportunity/some voluntary services: prolongation to 25 years. Disabled persons: no limit, the disability must have occurred before the age of 25 and the disabled child must not be able to maintain itself. Child income: since the age of 18 no claims if income or earnings is exceeding 7,680 per calendar year. Earnings assigned to particular educational purposes as well as compulsory social insurance contributions are not taken into account. Last updated: 30 April 2009 Page 16 of 54

17 vary according to number of children 1st child: 164 2nd child: 164 3rd child: 170 4th and subsequent: 195 Parental Allowances (Elterngeld): Non-working or part-time working mothers or fathers who themselves take care of a child in their household receive for a maximum of 12 or 14 months 67% of their average income (min. 300, max ) or the amount of 300 if they had no income per month. Advance on maintenance payments (Unterhaltsvorschuss): Children under the age of 12 living in a single parent household receive for a maximum of 6 years advance of maintenance payments, if maintenance is not paid by the other parent. Children under the age of 6 years: 117 /month, Children under the age of 12 years: 158 /month. Greece No means tested Tax financed scheme covering employees only (categorical) Employees with children The child must be resident in Greece or in a member State of the EU. The salaried workers must prove 50 insured days during the previous year. Non-married children. Age limit Normal: 18 years Further education: 22 years Serious infirmity: No limit, if the incapacity has been testified before the age of 18. The above conditions are in effect for the family benefits granted by the Distributive Account of OAED, in case where this is not provided by the Collective Agreements of Work or is provided with restriction of granting for the second or third child. Child benefit 1 child: children: children: children: For each following child an additional Last updated: 30 April 2009 Page 17 of 54

18 Person who has dependant orphans: Increase of 3.67 per month. Salaried workers that prove having a minimum insurance time of 200 days are eligible to childbirth grant that equals 30 times the wage of the unskilled worker, that is to for In the frame of family policies the following measure has been established by the Ministry of Finance: With law 3454/2006 a lump sum of is granted for each birth for the third and henceforth child. Not mentioned/not applicable The National General Collective Agreement of Work provides for a marriage grant equal to 10% of the basic wage or day salary. This is also granted to divorced, lone parents and the widowers. Not mentioned Hungary No means tested Universal, all residents Hungarian nationals, long-term residents, migrant workers or refugees who are parents (foster and stepparents as well) or guardians (including foster home managers). Child needs to be cared in the parents household except in cases of absence due to studying or illness. The child older than 18 years old can not have regular income Family Allowance (Családi pótlék) paid during the period: from birth to the termination of studies in compulsory education system (usually 0-18 years), then secondary school education or vocational training (up to 23 years of age). Monthly amounts of Family Allowance (Családi pótlék): 1 child in family: HUF 14,700 ( 63) 1 child, in case of permanent illness or badly handicapped: HUF 23,300 ( 101) Total amount/child: HUF ( 251) Last updated: 30 April 2009 Page 18 of 54

19 Total amount/ child with special needs: HUF ( 318) 2 children in family: HUF 13,300 ( 57) per child 2 children single parent: HUF 14,800 ( 64) per child 3 or more children in family: HUF 16,000 ( 59) per child 3 or more children, single parent: HUF 17,000 ( 74) per child disabled child in family: HUF 23,300 ( 101) disabled child, single parent: HUF 25,900 ( 112) child in foster home/at foster family: HUF 14,800 ( 64). Birth Grant (Anyasági támogatás): One off lump-sum payment of 225% of the minimum Old-age Pension (Öregségi nyugdíj) = HUF 64,125 ( 278) or 300% = HUF 85,500 ( 371) per child in case of twins. Not mentioned/not applicable Not mentioned/not applicable family income Not mentioned/not applicable Iceland Both schemes Universal, all residents Parents/persons responsible for the maintenance of children under 18 years old. When both parents live with the child the allowances are dived equally between them. When the child has legal resident with one parent the lone parent get receives the entire allowance Universal for children under age of 7, otherwise income tested. The child must be supported by those who are subject to unlimited tax liability in Iceland according to the tax law. Child benefit (barnabætur) are assessed and paid on the basis of income as declared for the previous year. Child benefits are only paid out to parents that do not owe taxes, as they are confiscated by the state towards the settling of any unpaid taxes. Last updated: 30 April 2009 Page 19 of 54

20 vary according to income and age of children. The annual amount of child benefit in 2008 is: For all children under the age of 7 at the end of the income year 2006 ISK 4,824 per month. These payments are not reduced according to taxable income of the parents. In addition: Married parents or cohabiting parents: First child ISK 12,010 per month. Second child and additional children ISK 14,295 per month. Single parents: First child ISK 20,003. Second child and additional children ISK 20,519 per month. The allowance based on the basis of income as declared for the previous year 2006 income for parents with one child is reduced by 2% of income above the income limit, by 5% for parents with 2 children and by 7% for parents with 3 or more children. The income limit is: For lone parents: ISK 120,000 per month For married parents or cohabiting parents: ISK 240,000 per month Non existent. Non existent. Non existent. Child Benefits for paretns with two children in full-time work (total regular salaries) with earnings in lowest quartile, median and highest quartile. Lone parents: Lowest quartile (ISK 254,000 per month): ISK 33,822 per month Median (ISK 326,000 per month): ISK 30,222 per month Highest quartile (ISK 429,000 per month): ISK 25,072 per month Married parents or cohabiting parents, on earner: Lowest quartile (ISK 254,000 per month): ISK 12,803 per month Median (ISK 326,000 per month): ISK 11,003 per month Highest quartile (ISK 429,000 per month): ISK 8,428 per month Source: Lög um tekjuskatt nr. 90/2003; Statistics Iceland. Ireland No means tested Last updated: 30 April 2009 Page 20 of 54

21 Universal, all residents Payable to parents in respect of all children under 16 years or under 19 years if disabled or in full-time education. Child must be normally living with and being supported by recipient. 1st and 2nd child: 166 per month 3rd and further child: 203 per month In cases of triplets and quadruplets the allowance for each child is doubled. In the case of twins the allowance is one and a half times the first child payment. A of 635 is available for all multiple births with further grants of 635 payable at ages 4 and 12. None Early Childcare Supplement Not means tested Payment is made automatically if Child Benefit is being paid for a child under 6 years 1,100 per annum Average annual earnings are 37,200. Child income support (non-means tested) to a family with one child under age 6 years amounts to 3,092 per annum (Central Statistics Office, National Employment Survey, October of 2006, based on earnings data provided by employers). Italy Means tested Categorical, employed individuals only Last updated: 30 April 2009 Page 21 of 54

22 The claimant; the spouse, not divorced nor legally separated; the dependent children and grand-children, up to the age of 18; and the children older than 18, if disabled. The child must be resident in Italy. The annual income must not exceed an amount fixed by law. At least 70% of the earnings must come from non self-employed work. The amount of the benefit is inversely proportional to the family income and directly proportional to the number of family members. It varies every 100 income bracket. Example: family with 4 members (without disabled): annual income up to 12,500: monthly benefit of ; annual income between 25,000 and 25,100: monthly benefit of ; income over 67,000: no benefit. Increased family allowances for lone parents with children*. If one family member is disabled, the family income threshold for the calculation of allowances is increased by 9, per year. The Government intends to reintroduce birth grants to be given to parents every time they have a child. The grant is given to the following categories of people who meet certain criteria: - blue-collar workers, employed by manufacturing companies, artisan firms and cooperatives (including apprentices and people working at home) and individuals in the military ranks (non-commissioned officers and privates) who, on the date of their wedding, have worked for at least a week for their current employer; - blue-collar workers and seafarers who resign to get married; - workers who, despite the existence of an employment relationship, are not on duty because of sickness, layoff, call-up, etc.; - unemployed workers and seafarers who have worked for at least 15 days in the 90 days preceding their wedding; - seafarers in the navy who have been enlisted for at least 15 days in the 90 days preceding the date on which they were recalled to arms or on which they completed their national service. The wedding grant is given to both spouses if they are both entitled to it. The grant application must be submitted within a year, together with a copy of the marriage certificate, to the National Social Security Institute (INPS) in the cases in which the grant must be paid by INPS itself. If the grant is advanced by the employer, the worker must submit a copy of the marriage certificate to the employer himself/herself, within 60 days after the wedding. The grant corresponds to 7 days of pay (8 days for seafarers) and it is calculated based on the salary earned in the latest period of pay (in the last 2 periods of pay for workers in the industrial and artisan sectors who receive weekly pays). The grant is advanced by employers on behalf of the National Social Security Institute at the beginning of the marriage leave. The employer then applies for a refund to the National Social Security Institute within a year since the date of payment. Workers who are unemployed or serving in the army receive the grant directly from the National Social Security Institute. The so-called Family Impact Assessment has recently been introduced through the setting up of specific Last updated: 30 April 2009 Page 22 of 54

23 regional Observatories. At a national level, the Family Impact Assessment is currently being carried out by the National Observatory on Family. Therefore, recent aggregate data is not yet available at a national level. More in general, it must be underlined that the Finance Act 2008 introduced some important novelties, such as specific support measures for large families and the lifting of the Municipal Real Estate Tax (whose overall impact is however neutral in terms of redistribution of wealth). A particularly interesting initiative is the introduction of another IRPEF (personal income tax) allowance, equal to 1,200, for families with more than 3 dependent children. This allowance is granted to all such families, regardless of their income. Its aim is indeed to provide support to large families. The allowance is equally divided between the two spouses. However, if one of the spouses is dependent on the other, the allowance is entirely granted to the latter. The Finance Act also introduced another element concerning the negative income tax. If the taxpayer who is eligible for this allowance cannot entirely benefit from it due to his/her low income, or if his/her income is too low to file a tax declaration, he/she will get a grant corresponding to the amount of the allowance that has not been benefited from. This measure affects roughly 140,000 families (0.65% of the total) and its cost is around 165 million euros. Considering that child benefits have been considerably raised since the 2007 tax period, it can be concluded that in the last two years the steps taken to help large families have been significant. Latvia Family state benefit is no mean tested. Universal, all residents. Benefit is paid to the persons who bring up the child, who are: citizens, non-citizens (according to the Law on Nationality the non-citizen is a person who is entitled to non-citizen passport passed by the Republic of Latvia), foreigners who are permanent residence with a personal identification code. Children must have received their personal identification code in Latvia. Age limit: Normal: 15 years Continuing education in secondary school or school of professional education: 20 years. The Family state benefit amount depends on the total number of children in the family: for the first child 8 LVL per month (11.38 ), for the second child 9.60 LVL per month (13.66 ) for the third child LVL per month (18.21 ) for the fourth and the following LVL per month (20.49 ). Supplement to the family state benefit for disabled child under 18 years of age: LVL 50 (71.14 ) per month. Last updated: 30 April 2009 Page 23 of 54

24 Childbirth allowance is granted to: one of the parents, a person who has taken a child under the age of one year into guardianship. The right to the childbirth allowance arises from the eighth day of the child s life or from the day of the establishment of guardianship. A Childbirth allowance shall be disbursed for each child in the amount specified on the day of the child s birth. Lump sum of LVL 296 ( ). In accordance with the CM regulations No. 166 from March Procedures by which Childbirth Allowance shall be Granted and Disbursed Supplement to the Childbirth allowance is granted. The amount varies according to the number of children in the family: 1st child: LVL 100 ( ), 2nd child: LVL 150 ( ), 3rd and each subsequent child: LVL 200 ( ). Non existent. Non existent. The impact of Childbirth allowance on family income in the case of child birth is direct because the amount of Childbirth allowance is equals with the value is indicated in the current prices of complete outfit (clothing and accessories) for a new baby. Therefore granting of Childbirth allowance defines the possibility for a young family to buy all necessary goods for a newborn. The goal of the Family state benefit is in long-term period to relieve the additional financial support for families with children. Taking into account the small amount of benefit its impact on family income is not very substantial. Lithuania No means tested. Universal, all residents. On 1 July 2004 Law of the Republic of Lithuania on Benefits to Children was amended and (not means tested) grant for every child has been introduced. From this grant was introduced step by step: - as of 1 July 2004 it was paid to children until the age of 7; - as of 1 September 2006 to children until the age of 9 years; - as of 1 September 2007 to children until the age of 12; - and from 1st of January 2008 every child until the age of majority is eligible to get such assistance. (Before 2008, only families which raised three or more children received child benefits for every child until the age of Last updated: 30 April 2009 Page 24 of 54

25 18 years). The child must be permanently resident in Lithuania. A family raising one or two children shall be paid: - a monthly benefit in the amount of LTL 97.5 (EUR 28) (0.75 MSL - Minimum Living Standard) for each child from their birth to the age of 3, and - a monthly benefit of LTL 52 (0.4 MSL) for each child between the ages of 3 and 18 years and older who continue to study in the full-time secondary education school. A family raising three and more children shall be paid: - a monthly benefit in the amount of LTL 143 (EUR 41.5) (1.1 MSL) from the birth of each child to the age of 3, and - a monthly benefit of LTL 52 (EUR 15) (0.4 MSL) for each child between the ages of 3 and 18 years and older who continue to study in full-time secondary, vocational, post-secondary or higher education school, but no longer than until they reach the age of 24. Each child of conscript shall be paid a monthly benefit in the amount of LTL 195 (EUR 56.5) (1.5 MSL) during the service of his/her father. In order to protect children living in the socially disadvanced families and ensure that benefits will be used in a proper way, every municipality should adopt a certain rules how these benefits should be used or substituted in kind. A child who was placed under guardianship into the foster family, foster home or children s care institution owned by NGO or municipality, or county, is entitled to get a monthly guardianship (curatorship) benefit of LTL 520 (EUR 151) (4 MSL). If upon the expiration of the child s guardianship (curatorship) due to attaining the legal age, emancipation (recognition of legal capacity by the court) or contracting a marriage, he/she continues to study in the full-time secondary, vocational, post-secondary or higher education school and is unemployed, he/she shall continue to receive the monthly guardianship (curatorship) benefit, but no longer than he/she reaches the age of 24. In addition such person is entitled to get one-off grant of LTL 6, (EUR 1,884) to by or rent dwelling or to buy other commodities for the start of his/her independent life. On the birth of a child the family shall be paid a lump-sum benefit (a birth grant), which was increased from LTL 750 (6 MSL) to LTL 1,040 (8 MSL). The grant is paid in relation to each born child. Therefore, on the birth of twins or triplets the amount of the grant is subject to the member of children born. Non existent. Adoption. To encourage adoption in Lithuania and in order for the adoption to become equal to the birth of a child in a family for every adopted child as of 1 July 2006, irrespective of the payment of the benefit for the child born, the family shall be given a lump-sum benefit (an adoption grant) amounting to LTL 1,040 (8 MSL). Where a family adopts a baby, the family gets both the birth grant and the adoption grant. A maternity grant. This benefit is paid from the State budget irrespective of whether the person is covered by state social insurance or not. A pregnant unemployed woman, who is not eligible for a maternity pay under the Law on Sickness and Maternity Social Insurance, shall be granted lump sum in the amount of LTL 260 (2 MSL) 70 days before a baby is born. Funeral benefit. When a permanent resident of Lithuania dies or when a stillborn baby is born, the person Last updated: 30 April 2009 Page 25 of 54

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