Comparative tables - Europa

109

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 IV Maternity

1

Hungary Latvia

XIII of 1997 on Compulsorysurance (1997. évi LXXXIII.A kötelező egészségbiztosításl).

nt: Act LXXXIV of 1998 onupport (1998. Évi törvény Aámogatásáról).

Act of 1 October 1997 on State SocialInsurance (last amended 27.07.2001)(Par valsts soci~ lo apdrošin~šanu)Act of 6 November 1995 on maternityand sickness insurance (last amended23.11.2000) (Par maternit~tes un slim§-bas apdrošin~šanu).

compulsory social insuranceand partly universal type familyscheme.are cash benefits relate to thetribution.

Insurance-based, earnings-related benefit.

10

Bulgaria Czech Republic Estonia

Applicable statutory basis • The Compulsory Public InsuranceCode from 15 December 1999 (Кодексза задължително общественоосигуряване [Kodex za zadaljitelnoobshtestveno osigurjavane]).

• The Labour Code of 1986 (Кодекс натруда [Kodex na truda]).

- Act No. 54/1956 on employees' sick-ness insurance (last amendment 347/2001) (zákon č. 54/1956 Sb., o nemo-cenském pojištění zaměstnanců)

- Directive No 143/1965 on administra-tion obligation due in sick-leave insur-ance (last amendment 415/2000)(vyhláška č. 143/1965 Sb. o posky-tování peněz4 itých dávek v nemocen-ském pojištění)

- Act No. 88/1968 on maternity benefits,maternity leave and child benefits (lastamendment 258/2000) (zákon č. 88/1968 Sb., o prodlouz4 ení mateřské dovo-lené, dávkách v mateřství a přídavcíchna děti z nemocenského pojištění)

- Act No 100/1988 on social security(last amendment 258/2000) (zákon č.100/1988 o sociálním zabezpečení)

- Act No 582/1991 on organisation andtransaction social security (last amend-ment 133/2000) (zákon č. 582/1991 Sb.o organizaci a provádění sociálníhozabezpečení)

Health Insurance Act 1991 (Ravikindlus-tusseadus)Estonian Health Insurance Fund Act 2000(Eesti Haigekassa seadus)

Act LXXHealth InTörvény ellátásairóBirth GraFamily Scsaládok t

Basic principles Compulsory for hired wage earners, vol-untary for self employed.

Social insurance compensating theincome loss from economic activitybecause of maternity. Earnings relatedbenefit.

Cash benefits are based on the principlesof social insurance, whilst benefits-in-kind are residence-based

- Mainly scheme support

- Health cpaid con

Table IV

111

Slovenia

ealth Care and Health Insurance Act 1992, last amended in 2001 (Zakon oravstvenem varstvu in zdravstvenemvarovanju; rental Care and Family Benefits Act 2001 (Zakon o starševskem varstvu druz4 inskih prejemkih) ; ct on basic rights in Labour Relations 1990 (Zakon o temeljnih pravicah izlovnega razmerja);bour Relations Act of 1990, lastended in 2000 (Zakon o delovnih

zmerjih).

Applicable statutory basis

pulsory health insurance for medicalfits in kind. Parental insurance andtantial state subsidy for cash benefit.

Basic principles

Maternity

Lithuania Poland Romania Slovakia

Act on Sickness and Maternity Insurance(December 21, 2000; IX-110) (LietuvosRespublikos ligos ir motinystes socialiniodraudimo istatymas)

Act of 25.06.1999 on pecuniary socialinsurance benefits in cases of sicknessand maternity (Ustawa z 25.06.1999 oświadczeniach pieniężnych z ubezpiecze-nia społecznego w razie choroby i maci-erzyństwa).

• Act No. 145/1997 on health socialinsurance (Legea asigurarilor socialede sanatate);

• Act No. 19/2000 on the public systemof pensions and other rights of socialinsurance, with the subsequent amend-ments and completions (Legea 19/2000din 17 martie 2000, privind sistemulpublic de pensii şi alte drepturi de asig-urări sociale, cu modificarile si com-pletarile ulterioare);

• Act No. 120/1997 on the leave paid forcare for children under 2 years old(Lege privind concediul platit pentruingrijirea copiilor in virsta de pina la 2ani);

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

• Act No. 54/ 1956 Coll. on employee'ssickness insurance (Zákon č. 54/1956Zb. o nemocenskom poistení zamest-nancov v znení neskorších predpisov);

• Act No. 88/ 1968 Coll. on prolongationof maternity leave, on maternity bene-fits and on child allowances from sick-ness insurance system (Zákon č. 88/1968 Zb. o predĺz4 ení materskej dovo-lenky, o dávkach v materstve a o prí-davkoch na deti z nemocenskéhopoistenia v znení neskorších predpisov);

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

• Act. No. 277/ 1994 Coll. on health care(Zákon NR SR č. 277/1994 Z. z. o zdra-votnej starostlivosti v znení neskoršíchpredpisov);

• Act. No. 235/ 1998 Coll. on child birthallowance (grant) (Zákon č. 235/1998Z. z. o príspevku pri narodení die a a,o príspevku 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. 65/1965 Coll. Labour Code(since 1.4.2002 coming to force new Acton Labour Code No. 311/2001 Coll.,former Act name: Zákon č. 65/1965 Zb.Zákonník práce v znení neskoršíchpredpisov);

• Act No. 114/1998 Coll. on the socialsecurity of soldiers (Zákon č.114/1998Z. z. o sociálnom zabezpečení vojakov vznení neskorších predpisov).

• Hofzdza

• Paofin

• Aofde

• Laamra

Maternity benefit aims to replace incomefrom work of insured person, lost becauseof maternity and child care. System iscontributory; requirements for insuranceperiod defined by the law. The benefit consists of two parts: mater-nity benefit (Motinystes pasalpa) paid forwomen before and after delivery, andmaternity (paternity) benefit (Motinystes(tevystes) pasalpa) for one of the parentswho takes care of the child before thirdbirthday.

Contributions-based insurance schemeproviding an earnings-related benefit.

• Insurance system based on contribu-tions;

• Minimum resources from state budget.

Partly insurance scheme, organised on"Pay as you go" basis with strong socialsolidarity and redistribution elements,partly system of the benefits provideddirectly by the state.

Combenesubs

Table IV Maternity

1

er II "Health Care". See Chapter II "Health Care".

t (anyasági támogatás): Everyo gives birth.Allowance (terhességi-gyerme-ély): Persons insured for all

e Fee (Gyermekgondozási díj Persons insured for all risks.

All wage earners and self-employed per-sons are subject to compulsory insurance,except:- agricultural workers (self-employed

persons) who have reached state pen-sionable age or are disabled persons ofcategory One or Two.

- individuals performing management ofreal estate or profiting from a personalfarm or household and registered astax-payers from economic activity, whohave reached retirement age or are disa-bled persons of category I or II.

- individuals permanently residing in theRepublic of Latvia and receiving theauthor’s remuneration (except theinheritor of the author rights and othertake-over of author rights), who havereached retirement age or are disabledpersons of category I or II.

Spouses of self-employed persons whoare not subject to compulsory socialinsurance may join insurance voluntarilyif they have not reached pensionable age.

er II "Health Care". No qualifying conditions.

Hungary Latvia

12

Field of application1. Benefits in kind

Expecting mothers and breast-feedingmothers who have paid contributions.

See Chapter II "Health Care". • Wage earners and self-employed per-sons on whose behalf the social tax hasbeen paid

• All pregnant women from the 12thweek of pregnancy.

See Chapt

2. Cash benefits Those who have paid contributions andare:• mothers (or alternatively the fathers);• adopting parents;• an ascending family member who takes

substitute care of the child up until theexpiration of birth leave or leave forraising the child.

• those in employment or similar rela-tionship,

• self-employed persons.

Wage earners and self-employed personson whose behalf the social tax has beenpaid.

Birth Granwoman whMaternity kágyi segrisks.Child Car[GYED]):

Conditions1. Benefits in kind

Claimants must have insurance coveragefor all risks and an employment contract.

See Chapter II "Health Care". No qualification period. See Chapt


Table IV

113

red persons (mothers: employed, self-loyed, farmers and others and moth-insured as family members), see

pter II “Health care”.

Field of application1. Benefits in kind

aternity benefit (porodniško nado-estilo): entitled are mothers, in certainses fathers, or third persons caring fore child during their leave from work.ternity benefit (očetovsko nadomes-o): entitled is the father.ildcare benefit (nadomestilo za nego

varstvo otroka): entitled is theother or father.doptive parents benefit (posvojiteljskodomestilo): entitled is the adoptive

other or father.ewborn allowance: entitled mother orther with permanent residence inovenia. In cash or in kind.

2. Cash benefits

erage by health insurance, see Chap-I "Health care".

Conditions1. Benefits in kind

Slovenia

Maternity

All insured women (see Chapter II"Health Care").

Insured to insured persons who are:• performing a professional activity

(wage earners and self-employed per-sons);

• pensioners;• recipients of unemployment benefits;• persons participating in occupational

rehabilitation programs;• farmers and farm workers;• students involved in higher education;• recipients of social welfare allowances;• members of insured persons’ families;• voluntarily insured persons.

Free health care for pregnancy and con-finement.

All residents. Insuempers Cha

The same as in the case of sickness (seeChaper IV "Sickness")

All insured wage earners and personsentitled to a parental leave.

Insured persons, adoptive and foster par-ents, guardians and those who care forchildren through family placement arealso entitled to maternity leave.

Insured persons (see Chapter III "Sick-ness").

• Mmcath

• Patil

• Chinm

• Anam

• NfaSl

No qualifying conditions. No special provisions. No qualification periods. Permanent or temporary residence. Covter I


Table IV Maternity

1

nt: (N.B.: This benefit is paidily Support Act on universal

n of at least four prenatal medi-nations (one in case of prema-.Allowance:rent has at least 180 days of

period during the last two yearsivery and she will give birthe insurance period or afterdays (if at the date of 42nd dayreceiving sick pay or accidentthe deadline of claim will beurther 28 days, which is starteddate of expire of above men- benefits) Fee:rent has at least 180 days of

period during the last two yearsivery and the child lives withnt's family.

Incapacity for work certified by doctor.For paternity benefits – taking a dutyleave related to the birth of a child.

er II "Health Care". See Chapter II "Health Care".

before and 20 weeks afterate of birth: all together 24

Maternity leave normally lasts 112 calen-dar days: it is the sum of 56 days for preg-nancy leave plus 56 calendar days forchildbirth leave and 14 additional days ofleave and benefit for women who havereceived continuous medical care com-mencing before the 12th week of preg-nancy. A further 14 days are alsoavailable if there are complications dur-ing pregnancy, delivery or postnatalperiod and in case of multiple births.

Hungary Latvia

14

2. Cash benefits Claimants must have insurance coveragefor all risks.

Maternity benefit (peněz4 itá pomoc vmateřství):• 270 days of insurance during the two

years preceding confinement• loss of earnings, and• childbirth or taking substitute care of a

child (substitute carers may includemen).

Maternity compensation benefit(vyrovnávací příspěvek v těhotenství amateřství):Reduced earnings as a consequence of atransfer to another job due to pregnancyor maternity.

No qualification period. Birth Graunder Fambasis.)Completiocal examiture birth)Maternity Insured painsurance before delduring thwithin 42 he/she is sick pay; extended ffrom the tioned sickChild CareInsured painsurance before delthe claima

Benefits1. Benefits in kind

See Chapter II "Health Care". See Chapter II "Health Care". Maternity services and hospital care.Pregnant women and women caring for achild up to 3 years of age are exempt fromthe patients' visit fee.

See Chapt

2. Maternity leavePrior to and after confinement

Maternity leave is 135 days, 45 of whichprior confinement.

maternity leave begins six to eight weeksbefore expected birth and lasts a total of:- 28 weeks in normal cases,- 37 weeks (single mothers),- 37 weeks (multiple births),- in case of surrogate birth: 22 (one child)

and 31 weeks (multiple birth),Shorter period if child dies, but no lessthan 14 weeks which cannot terminateuntil 6 weeks after confinement.

56 days prior to confinement, 70 days (84in case of multiple birth or birth compli-cations) after confinement.

4 weeks planned dweeks.


Table IV

115

ernity benefit: mother must be:vered by parental leave insurance;sured prior to the first day of compul-ry maternity leave father of the child, or other person cares for the child, or adoptive parentt have:e right to maternity leave legallynsferred to them, and en insured prior to the maternityave.

rnity benefit:vered by parental leave insurance,dsured prior to the first day of pater-ty leave.

ptive parent’s leave benefit:surance covered by parental leavesurance, andsured prior to the first day of adoptiverent’s leave.

dcare benefit: prior entitlement toernity leave for the child.

born allowance: to be spent on thehase of equipment for the newborn

d.

2. Cash benefits

Chapter II "Health Care". Benefits1. Benefits in kind

rule 28 days prior to the confinementsible 42 days for medical reasons)337 days after confinement, total 365.

2. Maternity leavePrior to and after confinement

Slovenia

Maternity

Minimum period of insurance for mater-nity benefit:3 months during the last 12 months or atleast 6 months during the last 24 monthsbefore the beginning of maternity leave

Minimum period of insurance for mater-nity (paternity) benefit: 7 months in thelast 24 months before the beginning ofchild care leave

Maternity allowance (zasiłek maci-erzyński): provided for women takingmaternity leave for confinement or childraising.

6 months employment before the occur-rence of the risk.

Maternity Financial Assistance (Peňaz4 nápomoc v materstve):• 270 days of participation in sickness

insurance system over the two yearsbefore confinement;

• loss of earnings;• childbirth or taking substitute care of a

child (in the event of substitute care, thebenefit is also available to a man, allother conditions being met).

Equalisation allowance during pregnancyand maternity (Vyrovnávací príspevok vtehotnosti a materstve):• participation in sickness insurance sys-

tem;• transfer to another job on account of

pregnancy or maternity;• reduced earnings as a consequence of

transfer;• self-employed are not entitled to this

allowance.

Child birth allowance (grant) (príspevokpri narodení die a a): see Chapter IX"Family benefits".

MatThe• co• in

soThewhomus• th

tra• be

le

Pate• co

an• in

ni

Ado• in

in• in

pa Chilmat

Newpurcchil

See Chapter II "Health Care". • prevention and assistance during preg-nancy;

• pre and postnatal care;•vcare in hospital.

• pre and postnatal care;• assistance by a physician and a mid-

wife;•vcare in hospitals and maternity;• prevention, diagnosis and assistance

during pregnancy;• medicines etc.

See Chapter II "Health Care". See

Maternity leave: 70 days before deliveryand 56 days after delivery (in the case ofcomplicated delivery or if more than onechild born - 70 days after delivery)Maternity (paternity) leave: maximum 3years from the moment of child birth.

• 16 weeks for the first single birth;• 18 weeks for every next single birth;• 26 weeks in case of a multiple birth.At least two weeks of the maternity leavecan be taken before the anticipated date ofconfinement. A wage earner has the rightto take up after confinement the period ofmaternity leave not taken prior to thechild’s birth.

63 days prior and 63 days after confine-ment. Compensation between one anotherpossible, according to medical advice andthe option of the beneficiary.

6 weeks before the expected date of con-finement. Up to 3 years of age of thechild.

As a(posand days


Table IV Maternity

1

does not pay any salary duringleave. It is covered by socialsystem.

No special scheme.

uration: t: One off lump-sum payment.

Allowance: Duration: 24

e Fee: Duration: until the childold.

nt: 150% of the minimum old-age pension (see Chaptere").Allowance: 70% of the dailyrnings of the previous year. Fee: 70% of the daily averagef the previous year. Maximum:F per month.

Maternity benefit (maternitâtes pabalsts):100% of the gross average insurance con-tributions wage for the period of mater-nity leave.Paternity benefit (paternitâtes pabalsts):80% of the gross average insurance con-tributions wage for the period of dutyleave (maximum 10 days) related to thebirth of a child.

Hungary Latvia

16

Continuation of payment by the employer

No payment by the employer. No provision. Not applicable. Employer maternity insurance

3. Cash benefits • Benefits for pregnancy and birth(Обезщетения за бременност имайчинство [Obezshtetenija zabremennost I majchinstvo]): Paid for 135 calendar days including 45prenatal. In the event of still birth,adoption or placement in a publicorphanage, benefits continue for 42days following the birth and maybeprolonged until the restoration of workcapacity subject to a doctor's prescrip-tion.Should the child die, be adopted or beplaced in a public orphanage after 42days of giving birth, benefits arestopped immediately.Adopting parents receive maternityrights for 135 days minus the child'sage. Those caring for a child in the case ofdeath or serious illness of the motherand take maternity/paternity leave arepaid accordingly. The termination ofinsurance during maternity/paternitydoes not effect the amount or durationof benefits.The replacement rate of benefit forpregnancy and birth is 90%. Theincome base is calculated in the sameway as sick pay. The minimum amountof daily benefit is the minimum dailywage and the maximum is the individ-ual's daily average pay for the 6months period prior to commencing thebenefit.

a) Kind and duration of benefits:Maternity benefit: Paid during maternityleave which begins six to eight weeksbefore expected birth and lasts a total of:

Maternity compensation benefit: Fromthe day of transfer to another job until thecommencement of maternity leave. Afterchildbirth, from the day of re-entering thejob until the end of the ninth month afterconfinement.

b) Amount of benefits:Maternity benefit: 69 % of the DailyAssessment Base (see Chapter III “Sick-ness - Cash benefits”). The benefit is duein respect of calendar days. Maximum12 989 CZK per month.Maternity compensation benefit: The dif-ference between the earnings before andafter job transfer.

Confinement Benefit (sünnitushüvitis):100 % of the reference wage (see ChapterIII Sickness – Cash Benefits: Benefits)• during pregnancy and confinement

leave: up to 126 days. In cases of multi-ple birth or birth complications: up to140 days

• adoption of a child aged less than1 year: up to 70 days.

Wage compensation for temporary trans-fer to another job amounting to the differ-ence between the previous wage and thenew wage and paid from the day of trans-fer until the commencement of pregnancyleave.

Kind and dBirth GranMaternity weeks.Child Caris 2 years

Amount: Birth Graamount ofVI "Old-agMaternity average eaChild Careearnings o83.000 HU


Table IV

117

pecial scheme. Continuation of payment by the employer

d and duration:ernity benefit:ring maternity leave (105 days, of

hich 28 days before the confinement);e father or third person is entitled toaternity benefit instead of mother, ife is not able to take care of the child.

rnity benefit: during paternity leave. father is entitled to 90 days of pater- leave, 15 days have to be used duringmothers maternity leave, the remain-75 days have to be used up to child’sear. In force from 2003 and phased-in

l 2005.

dcare benefit:id to mother or father during 260ys child’s care leave;olonged benefit is paid for: ultiple birth: 90 days for twins, plusays for each subsequent child; irth of a child suffering from physicalmental impairment: 90 days;remature birth (prolonged for as manyks as pregnancy was shorter than 37ks);arents who at birth already have twodren younger than 8 years. art of the leave (maximum 75 days) be used up to the child’s 8th year.

3. Cash benefits

Slovenia

Maternity

No special scheme No special scheme. Not applicable. The maternity leaveindemnity is entirely paid from the budgetof social insurance.

Without the reimbursement of the wageby the employer.

No s

Maternity Benefit: Women who gothrough child birth after 28 weeks ormore of pregnancy receive benefits for70 calendar days preceding delivery and56 days after delivery. In cases of compli-cated deliveries or multiple births thebenefits are payable for 70 days afterdelivery. Women who go through child-birth after 22 weeks of pregnancy are paidbenefits for 28 days after delivery (if thechild is living after these 28 days, benefitsare payable for 70 days after delivery). The full compensatory wage (no less than25% of official insured income) is paidfor 70 calendar days preceding deliveryand 56 (70)days after delivery.

Maternity (paternity) Benefit: After theperiod of maternity leave until the firstbirthday of the child, the benefit is paid tothe parent who remains away from workto care for the child. The benefit is paid tothe parent who cares for the child at 60%of their compensatory wage, but not lessthan 1/3 of official insured income.Maternity (paternity) benefit is continuedto pay from state budget sources untilthird birthday of the child. See Chapter IX"Family benefits", Child benefit.

"Compensatory wage": See Chapter III“Sickness- Cash benefits”

Maternity allowance: payment of theallowance may begin 2 weeks before thebirth, at the request of the insured person.

Maternity allowance (indemnizatie dematernitate):• Paid for 126 days (63 before birth and

63 after delivery). Handicapped personscan demand a paid leave beginning withthe 6th month of pregnancy.

• Percentage (85%) of the calculationbasis established by law.

• 1 400 000 ROL for each new-born babyborn alive; paid just once, from the statebudget.

Maternity financial assistance:• 28 weeks, with 4-6 weeks taken before

delivery;• 37 weeks in case of single mothers or

multiple births;• 22 weeks (31 weeks single parents or

multiple births) in case of substituteparental care;

• if child dies, the period is shorter, butnot less than 14 weeks and it cannot ter-minate during the period of 6 weeksafter delivery.

Equalisation allowance during pregnancyand maternity:• from the day of transfer to another job

until the commencement of maternityleave;

• after childbirth, from the day of re-entering the job until the end of theninth month after delivery.

Child birth allowance: see Chapter IX“Family benefits”.

Parental allowance (rodičovský príspe-vok): see Chapter IX “Family benefits”.

KinMat• du

w• th

msh

PatePaidThenitythe ing 8th yunti

Chil• pa

da• pra) m90 db) band c) pweeweed) pchilA pmay


Table IV Maternity

1

to taxation Not subject to taxation.

scheme. Not applicable.

t: None.Allowance: None.e Fee: liable to pension contri-

No special scheme.

Hungary Latvia

18

• Child raising benefit (Обезщетение загледане на дете [Obezshtetenie za gle-dane na dete]):Paid following the expiration of thebenefit for pregnancy and birth duringthe additional paid maternity leave tomothers (alternatively to the father,adoptive parent or foster parent) andamounting to the standard monthlynational minimum wage. Payment isterminated upon the expiry of leave, thedeath of the child, adoption or place-ment in a public orphanage. The amount of Child raising benefit isequal to the benefit standard monthlyminimum wage for the country.Not taking paid leave is compensatedby the payment of 50% of the minimumwage (available alternatively to fathersand foster parents), entitlement is lost ifthe child is placed in a public orphan-age.

• Temporary change of employment:Temporary redirection to harmlessworkplace during pregnancy andbreast- feeding combined with simulta-neous compensation of lost incomes.

Taxation and social security contributions1. Taxation of cash benefits

Not subject to taxation. Not subject to taxation. Subject to taxation. Not liable

2. Limit of income for tax relief or tax reduction

Not applicable. Not applicable. Income tax is proportional (26% of taxa-ble income). Taxation applies if a certainminimum income is exceeded (EEK12000 a year). No tax reduction on mater-nity benefits.

No special

3. Social security contributions from benefits

No special scheme. No special scheme. No special scheme Birth GranMaternity Child Carbutions.


Table IV

119

ptive parent’s benefit: during adoptive parent’s leave of:0 days for a child aged from 1 to 4ars;0 days for a child aged from 4 to 10ars.

born allowance: one-off flat rate pay-t in cash or in kind.

ount:is for calculation of benefits:ry (wages) or other basis for the ben-iary from which contributions forntal leave have been paid in last 12th prior to confinement. If the benefi-

y was employed less than 12 month,basis for missing month is 55% ofimum wage in Slovenia.

ulation:ernity and other benefits:% of the salary or other individuals, with the minimum of 55% of mini- salary and maximum of two and a

of average wage in Slovenia accord-to the last available official statistical.

efits are subject to taxation. Taxation and social security contributions1. Taxation of cash benefits

Table IV "Sickness-Cash Benefits -tion and contribution".

2. Limit of income for tax relief or tax reduction

all benefits for compulsory insur- schemes. See Table II "Financing -tributions of insured and employed".

3. Social security contributions from benefits

Slovenia

Maternity

AdoPaid• 15

ye• 12

ye

Newmen

AmBasSalaeficparemonciarthe min

CalcMat100basimumhalfing data

Matermity benefit is subject of personalincome tax in the same manner as wage.

Maternity allowance is subject to taxa-tion.

Not subject to taxation. Not subject to taxation. Ben

The tax-free minimum for wage or salaryis 214 Litas per month (250 Litas fromApril 2002).

Taxation where earnings exceed a speci-fied minimum level (493,32 PLN per yearin 2001 and 518,16 PLN per year in2002).

Not applicable. Not applicable. See Taxa

No special scheme. Maternity allowance: deduction of contri-butions for health care, old age, disabilityand survivors insurance.

Health insurance contribution. No special scheme. FromanceCon


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