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					LIS variable Contents (national schemes) Legislation Coverage Beneficiary (financed programmes) Basis of assessment

V2 Mandatory Employer Contributions Social security contributions for employers NB: NOT INCLUDED IN SURVEY

Health care insurance (health care only for persons insured before 1993, health care and sickness and maternity cash benefits for those insured since then) Pension insurance (old-age, disability and survivors) Unemployment insurance Family allowances Gross wages. Health care insurance: - persons insured before 1993: 4.30% for health care and 0.80% for cash benefits (up to a ceiling of GRD 588,000 - EUR 1,029 per month). - persons insured since 1993: 5.10% for health care and cash benefits (without ceiling). Pension insurance: 13.33% (up to a ceiling of GRD 588,000 - EUR 1,029 per month for those insured before 1993); increased by 1.4% in the case of hard or insalubrious work and by 1% for enterprises which involve a professional risk. Unemployment insurance: 3.98% (up to a ceiling of GRD 588,000 per month for those insured before 1993). Family allowances: 1.0% (up to a ceiling of GRD 588,000 per month for those insured before 1993). By withholding.

Rate

Collection

LIS variable Contents (national schemes) Legislation

Coverage

Beneficiary

Basis of assessment

Exemptions

Deductions

Tax unit

V11 Income Taxes Personal Income Tax NB: NOT INCLUDED IN SURVEY Law No. 2238/1994 ratifying the Income Code (Governemtn Gazette I, 151, 6 September 1994), as amended by Law No. 2579/1998 (Government Gazette I, 31A/17.2.1998). Individuals deriving income within Greece, irrespective of the nationality, domicile or residence. Individuals domiciled in Greece irrespective of their nationality, deriving income from sources outside Greece. Due consideration is given to bilateral conventions designed to obviate double taxation. An unclaimed estate. General and limited partnerships, civil-law associations carrying out an business or profession, civil partnerships, whether or not they are for profit, non-silent partnerships, and joint ventures as referred to in Article 2(2) of the Books and Records Code (Presidential Decree No 186/92). The State. Total income of all categories (e.g. income from immovable property, salaries, etc.). In order to determine the tax payable on the total net income of each taxable person, the different categories of income are summed up and positive and negative figures are netted out. From this income are then deducted any allowances and expenses and the remainder, which constitutes the taxable income. Income tax itself, fines and other taxes are not deductible. Standard tax credits: the tax due is reduced in respect of dependent children as follows: - GRD 30 000 for each child where the taxpayer has one dependent child; - GRD 35 000 for each child where the taxpayer has two dependent children; - GRD 50 000 for each child where the taxpayer has three dependent children; - GRD 60 000 for each child where the taxpayer has four dependent children; - additional GRD 10,000 for each child after the fourth, where the taxpayer has more than four dependent children. If no liability for tax arises from the application of the taxation scale, or the liability is less than the total of the above reductions, the full amount of the reductions or the difference is deducted from the tax payable by the spouse as calculated from the scale. Deductions from taxable income include: - work-related expenses: a relief of GRD 300,000 is granted to all wages and salary earners (given through teh tax schedule, see below); - home expenses: 30% of annual rent for a main residence and for the residence of the taxable person's dependent children who study away from home, 40% of annual expenditure on the provision of home or additional outside tuition at any recognised educational level; - social security contributions and insurance premiums: annual expenditure on premiums for life or death assurance and personal injury or sickness insurance, legally compulsory contributions to social security funds and optional contributions to legally constituted funds, - health expenditures: total annual cost of medical and hospital treatment (under means-test); - donations: value of real estate or money donated to the State, municipalities, churches, etc.; full value of medical equipment and ambulances donated to State and municipal nursing homes and private (State subsudused) hospitals; amounts donated to philanthropic institutions, non-profit making bodies which provide educational services or grant scholarships; sums of money, up to 15% of total taxable income, donated to Greek non-profit making private bodies which have been constituted for cultural purposes; - intersts on loans: interest paid on home loans for the acquisition of a first home, or for the restoration, maintenance and improvement of scheduled builidings; Married ersons are subjected to tax separately on their own income but they are required to file a joint tax return. The income of minor children is added to that of the parent with the larger total income before addition of that income and taxed in that parent's name. There are 6 rates applying to 6 income brackets (this is the schedule after the work related expenses allowance (in practice, it is like if this schedule was applied to everybody): - up to GRD 1 900 000: 0% - GRD 1 900 000 to 2 710 000: 5% - GRD 2 710 000 to 4 335 000: 15% - GRD 4 335 000 to 7 580 000: 30% - GRD 7 580 000 to 16 235 000: 40% - above GRD 16 235 000: 45%. Taxpayers must submit a return for this tax.

Rate

Collection

LIS variable Contents (national programmes) Legislation Coverage Beneficiary (financed programmes) Basis of assessement

V13 Mandatory Employee Contributions Social contributions for employees NB: NOT INCLUDED IN SURVEY

Health care insurance (health care only for persons insured before 1993, health care and sickness and maternity cash benefits for those insured since then) Pension insurance (old-age, disability and survivors) Unemployment insurance Family allowances Wages and salaries Health care insurance: - persons insured before 1993: 2.15% for health care and 0.40% for cash benefits (up to a ceiling of GRD 588,000 - EUR 1,029 per month). - persons insured since 1993: 2.55% for health care and cash benefits (without ceiling). Pension insurance: 6.67% (up to a ceiling of GRD 588,000 - EUR 1,029 per month for those insured before 1993); increased by 2.2% in the case of hard or insalubrious work. Unemployment insurance: 1.43% (up to a ceiling of GRD 588,000 per month for those insured before 1993). Family allowances: 1.0% (up to a ceiling of GRD 588,000 per month for those insured before 1993). By withholding.

Rate

Collection

LIS variable Contents (national programmes) Legislation Coverage

V16 Sickness benefits τραυματιςμού Statutory sickness benefit ( )

Επύδομα κϊλυψησ απώλειασ ειςςδόματοσ λόγω αδθενεύασ ό

First law: Law of 1934. Current laws: Law of 14 June 1951, modified. Employees and assimilated. Incapacity for work certified by the Institute's doctor. Qualifying period: 3 different periods (with 3 different crresponding benefit durations): - 100 days of work subject to contributions during the previous year or the first 12 months of the 15 preceding the illness for the minimum benefit duration; - 300 days of work subject to contributions during the 2 years, or 27 months of the 30, preceding the illness; - 1,500 days during the last 5 years preceding the incapacity for work due to the same illness for the maximum benefit duration. Waiting period: 3 days (none in case of employment injury or occupational disease). Duration: from 182 days with minimum qualifying period, 360 days with the medium period and 720 with the maximum one. Amount: for the first 15 days: no continuation of payment of wage by the employer in case of sickness, daily wage assumed for 3rd insurance category up to a total ceiling for benefits plus supplement for dependants (max. 4) of GRD 3,860 (EUR 12) per day; after 15 days: daily wage assumed for 8th insurance category up to a ceiling of GRD 7,100 (EUR 22) per day. Private nurse in hospital: GRD 6,704 (EUR 20) per working day and GRD 8,380 (EUR 25) on Sundays and public holidays. Death grant: at least 8 times the reckonable earnings of the lowest group, i.e. GRD 183,600 (EUR 557).

Qualifying conditions

Benefits

Accumulation with other income Adjustment Financing principle Financing Employers' and employees' contributions (see V2 and V13); State contribution of 3.8% for those insured since 1993. Annual State subsidy to cover any deficit. Benefits are generally fully liable to taxation (certain exceptions: disabled ex-servicemen, war victims and their families, bilnd persons and persons suffering from paraplegia). No contributions.

Taxation Contributions from benefits

LIS variable

V17SR Occupational injury and disease benefits n.e.c. Lump-sum compensation from the employer in case of employment injury or occupational disease. NB: no particular insurance exists for the regular employment injury and occupational disease benefits, the risk being covered under sickness (see V16), invalidity (see V18S1) and survivors (see V19S4 ) by specific regulations.

Contents (national programmes)

Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing Financing principle Taxation Contributions from benefits Financed by the employers.

LIS variable Contents (national programmes)

V18S1 Disability pensions Ordinary disability pension (incl. basic pension, constant care supplement and supplements for dependants) Pension for the totally blind and insured persons suffering from quadriplegia or paraplegia First law: Law of 1934. Current law: Law 1846/51 of 14 June 1951, last amended on 24 December 1997 with the publication of Law No. 2556/97. Ordinary invalidity pension: compulsory insurance for all employees. Special pension: totally blind persons and insured persons suffering from quadriplegia or paraplegia. Invalidity status: when, as a result of illness or physical or mental disability which appeared or worsened after affiliation, he or she cannot earn more than 1/2 of the normal earnings (1/5 for serious invalidity) of a worker in the same category or training during at least 1 year. Minimum qualifying period: the rules changed and there is a transitional parallel sytem: - persons insured before 1993: 4,500 working days during the whole active life, or gradually increasing from 300 to 4,200 days depending on age; if none of the above is fulfilled, 1,500 working days, with 600 in the 5 years preceding the invalidity; in case of (non-work) accident: 2,225 working days (or 750 of which 300 in teh last 5 years preceding invalidity); no contributory period is required in case of employment injury or occupational disease; - persons insured since 1993: 4,500 working days (or 15 years of insurance); or 1,500 working days (600 within the 5 years preceding the invalidity) or 5 years of insurance; or 300 days of insurance (or 1 year of insurance) up to the age of 21, progressively increasing up to 1,500 contribution days, if for each year suffering from quadriplegia or of 120 Totally blind and insured persons beyond the age 21, an average

Legislation

Coverage

Ordinary pension Qualifying conditions

Benefits

Accumulation with other income

Adjustment

Financing

paraplegia having accomplished 4,050 days of contribution. Duration: from the date when invalidity is deemed to exist. Amount: the amount of the pension varies according to the degree of invalidity (full pension for serious invalidity, 50% for 50% invalidity and 2/3 for 67% invalidity); the rules for full pension changed and there is a transitional parallel sytem: - persons insured before 1993: percentage of the fictive wage taken as a reference (see below) varies between 70 and 30% in inverse relationship to earnings, from a minimum of GRD 117,676 (EUR 357) per month and a maximum of GRD 678,876 (EUR 2,058); 60% of 25 times the assumed wage of the insurance category of the person concerned in case of employment injury or occupational disease; Ordinary pension - persons insured since 1993: the level of the pension varies according to the number of years insured; each year corresponds to 1.714% of pensionable income (see below); minimum pension: GRD 66,450 (EUR 201) per month; maximum pension GRD 678,876 (EUR 2,058). Reference wage: wage assumed for each of 28 insurance categories, corresponding to average gross earnings in the 5 years before retirement for persons insured before 1993, and wages of the last 5 years for persons insured since then (with monthly pension ceiling equal to 4 times the monthly mean of the GNP per head in 1991, readjusted in line with rises in civil servants' pensions). Constant care supplement: in case of total invalidity, a pension Amount: pension corresponding to 10,500 working days regardless of Special invalidity pension their age. Accumulation with earnings from a dependent or self-employed full-time activity possible within certain limits if this activity has been declared towards the competent administration; limits for accumulation: - persons insured before 1993: 50 minimum daily wages per month (GRD 6,703 - EUR 20 * 50 = GRD 335,150 - EUR 1,016) - persons insured since 1993: pension is reduced by one third, but cannot be less the minimum pension amount; upper limity for admissible earnings: general rules for wages or salaries and GRD 339,438 (EUR 1,029) per month for self-employment earnings. Accumulation with other pensions possible up to a total sum of all pensions of GRD 890,000 (EUR 2,698) per month; this limit corresponds to 50 amounts of the fictious reference wage of the 22nd insurance class, i.e. 20 * GRD 17,800 (EUR 54). Adjustment according to the rise in civil servants' pensions. Employers' and employees' contributions (see V2 and V13); State contribution of 10.0% for those insured since 1993. Annual State subsidy Financing principle to cover any deficit. In general, benefits are fully liable to taxation (exceptions: persons crippled in war, war victims and their families, blind persons and persons Taxation suffering from quadriplegia and paraplegia). Special contributions on pensions allocated to the solidarity acoount of the social security institutions (LAFKA) amounting to more than GRD 120,000 (EUR 364): 1% for the part up to GRD 120,000, 2% for the part between GRD 120,001 and 200,000, 3% for the part between GRD 201,000 and 300,000, 4% for the part between GRD 301,000 and 400,000, and 5% for parts above GRD 400,001 (EUR1,213).

Special invalidity pension

Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V18S2 Disability allowances Invalidity allowance First law: Law of 1934. Current law: Law 1846/51 of 14 June 1951, last amended on 24 December 1997 with the publication of Law No. 2556/97. Invalidity allowance: insured persons or members of their family suffering from quadriplegia. 350 days of contribution in the 4 calendar years preceding the disability, of which 50 days in the last 12 or 15 months, or 1,000 days of total contributions. Amount: 20 times the minimum wage of an unskilled manual worker, i.e. GRD 134,060 (EUR 406) per month.

Financing principle Financing Taxation Contributions from benefits

Employers' and employees' contributions (see V2 and V13); State contribution of 10.0% for those insured since 1993. Annual State subsidy to cover any deficit. In general, benefits are fully liable to taxation

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions

V19S1b Employment-related old-age pensions ύρια από δημόςιο φορϋα Old-age pension from mandatory insurance, including: πικουρικό από δημόςιο φορϋα - basic pension (k ) - supplementary pension (e ) First law: Law of 1934. Current law: Law 1846/51 of 14 June 1951, last amended on 5 January 1999 with the publication of Law No. 2676/99; Law 1902/90 of 17 October 1990; Law 2084/92 of 7 October 1992. Compulsory insurance for all employees and assimilated. Different funds cover the private sector employees (IKA), the civil servants, the farmers (OAAE), etc. Qualifying period: 4,500 working days for which contributions were paid. Legal retirement age: 65 years for men and 60 years for women (65 for women insured after 1992); no deferred pension. Formula: the percentage of the fictive wage taken as a reference (see below) varies between 70 and 30% in inverse relationship to earnings for persons insured before 1993 (with a minimum of GRD 117,676 - EUR 357 per month and a maximum of GRD 678,876 - EUR 2,058), while the level of hte pension varies according to the number of the years insured (with each year corresponding to 1.714% of pensionable earnings) for persons insured since then (minimum pension: GRD 66,450 - EUR 201) per month and maximum pension GRD 678,876 - EUR 2,058). Reference earnings: wage assumed for each of 28 insurance categories, corresponding to average gross earnings in the 5 years Basic old-age pension before retirement for persons insured before 1993, and wages of the last 5 years for persons insured since then (with monthly pension ceiling equal to 4 times the monthly mean of the GNP per head in 1991, readjusted in line with rises in civil servants' pensions). Supplement: after 3,000 insured days, supplement of 1% of the wage for each 300 days for which contributions were made (after 7,800 days, the percentage raises between 1.5 and 2.5% of hte wage, according to the amount of the latter). Supplements for dependants: - persons insured before 1993: GRD 10,055 (EUR 30) per month) for the partner (adjusted according to teh rises in civli servants pensions), 20% of the pension for the 1st child, 15% for the 2nd and 10% for the 3rd

Benefits

Supplementary old-age pension

Accumulation with other income Adjustment

Persons insured before 1993: accumulation with earnings possible with a monthly wage limited to 50 times the GNP per head ( (GRD 6,703 - EUR 20 * 50 = GRD 335,150 - EUR 1,016)). Persons insured since 1993: accumulation with earnings possible, whatever the amount of professional income, but the pension is reduced by one third (but not less than the minimum pension). Adjustment according to the rise in civil servants' pensions. Employers' and employees' contributions (see V2 and V13); State contribution of 10.0% for those insured since 1993. Annual State subsidy Financing principle to cover any deficit. In general, benefits are fully liable to taxation (exceptions: persons crippled in war, war victims and their families, blind persons and persons Taxation suffering from quadriplegia and paraplegia). Special contributions on pensions allocated to the solidarity acoount of the social security institutions (LAFKA) amounting to more than GRD 120,000 (EUR 364): 1% for the part up to GRD 120,000, 2% for the part between GRD 120,001 and 200,000, 3% for the part between GRD 201,000 and 300,000, 4% for the part between GRD 301,000 and 400,000, and 5% for parts above GRD 400,001 (EUR1,213).

Financing Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage

V19S3 Early retirement benefit Early retirement pension ( ) NB This variable only includes early retirement pension in case of reduced pension; the cases with full pension are included in V19S1b. Current law: Law 1846/51 of 14 June 1951, last amended on 5 January 1999 with the publication of Law No. 2676/99; Law 1902/90 of 17 October 1990; Law 2084/92 of 7 October 1992. Compulsory insurance for all employees and assimilated. Early retirement is possible with either full or reduced pension at the following conditions: - persons insured before 1993: a full pension is payable from 62 yeas for men (57 for women) with 10,000 working days, from 58 years for men with 10,500 working days, from 55 years for mothers with a minor child and 5,500 working days, from 60 years for men (55 for women) if ardous or unhealthy work with 4,500 working days (of which 3,600 are days of ardous or unhealthy work and 1,000 days worked during the 10 years preceding retirement); a reduced pension is payable from 60 years for men (55 for women) with 4,500 working days (of which 100 days have been worked during the last 5 years), from 60 years for men (55 for women) woth 10,000 days of insurance (of which 100 per yeasr in teh last 5 years), from 56 years for men with 35 working years or 10,500 working days (of which 7,500 days must have been worked under ardous or unhelthy conditions), and from 50 years for mothers with minor or disabled children and 5,500 working days; - persons insured since 1993: a full pension is payable from 60 yeas for and women if ardous or unhealthy work with 4,500 working days or 15 years of insurance (of which 3/4 are days of ardous or unhealthy work), from 55 years for mothers with a minor or disabled child and 6,000 working days or Full pension: see V19S1b. Reduced pension: - persons insured before 1993: reduction of 1/200 for each missing month until: age 65 for men and 60 for women in case of retirement at 60 (55 for women) with 4,500 working days, age 62 for men and 57 for women in case of retirement at 60 (55 for women) with 10,000 insurance days, age 58 in case of retirement at 56, and age 55 in case of retirement at 50 for mothers with monor or disabled children; - persons insured after 1993: reduction of 1/200 for each missing month until: age 65 in case of retirement at 60, and age 55 in case of retirement at 50 for mothers with monor or disabled children.

Πρόωρη ςύνταξη

Qualifying conditions

Benefits

Accumulation with other income Adjustment

Adjustment according to the rise in civil servants' pensions. Employers' and employees' contributions (see V2 and V13); State contribution of 10.0% for those insured since 1993. Annual State subsidy Financing principle to cover any deficit. In general, benefits are fully liable to taxation (exceptions: persons crippled in war, war victims and their families, blind persons and persons Taxation suffering from quadriplegia and paraplegia). Special contributions on pensions allocated to the solidarity acoount of the social security institutions (LAFKA) amounting to more than GRD 120,000 (EUR 364): 1% for the part up to GRD 120,000, 2% for the part between GRD 120,001 and 200,000, 3% for the part between GRD 201,000 and 300,000, 4% for the part between GRD 301,000 and 400,000, and 5% for parts above GRD 400,001 (EUR1,213).

Financing Contributions from benefits

LIS variable Contents (national programmes)

V19S4 Survivors pensions

Widow's and orphan's pension from mandatory public insurance, including: Επικουρικό από δημόςιο φορϋα - basic pension ( ) - supplementary pension ( ) First law: Law of 1934. Current law: Law 1846/51 of 14 June 1951, last amended on 5 January 1999 with the publication of Law No. 2676/99; Law 1902/90 of 17 October 1990; Law 2084/92 of 7 October 1992. Compulsory insurance for all employees and assimilated. Contributions paid for at least 4,500 days or 1,500 insured days, 300 of Deceased insured which during the 5 years before the date of death. person Persons insured before 1993 : widow (or disabled widower without means) whose marriage lasted at least 6 months (2 yerars if widow of pensioner). Persons insured since 1993: widow(er) with at least 67% invalidity or monthly income less than 40 times the daily minimum wage for an unskilled manual worker, plus 20% for each child; if monthly incoem is higher, half the normal pension is awarded. After January 1999: the surviving spouse (man or woman), irrespective of age, is entitled to the survivor's pension for a period of 3 years, starting on teh first day of the month following the death; if the survivor is aged over 40 upon the death of the spouse or suffers from a physical or mental disability of at least 67%, the pension is paid even after the initial 3-year period has passed, providing that the surviving spouse does not work or receives no other pension, otherwise (if he/she works or receives another pension), he/she is entitled to 50% of the normal survivor's pension. a pension which has been interrupted or reduced will again be paid in full to the surviving spouse as from the age of 65. Children until age 18 (or 24 in the case of a student; without limitation if invalid). In the case of orphans who are minors, invalids or students (up to the age 24), the amount of hte surviving spouse's pension which was interrupted or reduced will be paid to teh children in equal shares. Parents and grandchildren dependent on a deceased persons insured before 1993.

Κύρια από δημόςιο φορϋα Επύδουα και ςύνταη ορφανών

Legislation Coverage

Surviving spouse Qualifying conditions

Orphans

Other dependants

Benefits

Duration: indefinite for widows or parents, up to the age 18 (or 24 in case of a student; without limitation if invalid) for orphans or grand-children. Amount: - persons insured before 1993: 70% of the pension of deceased person (husband) for the widow; 20% of the pension of deceased parent for each orphan of one parent and 60% for orphans of both parents (up to a maximum of 80% in case of several orphans); 20% for dependent parents or grand-children; minimum: GRD 105,892 (EUR 321), maximum: 100% of old-age pension of the deceased person (see V19S1b); - persons insured since 1993: 50% of the pension of deceased person (husband or wife) for the widow, 25% of the pension of deceased parent for each orphan of one parent and 50% for each orphan of both parents (up to a maximum of 100% in case of more than 2 orphans); minimum pension: GRD 33,225 (EUR 101), maximum: 100% of old-age pension of the deceased person (see V19S1b). Additional benefits: one monthly amount for the Christmas Holiday, 1/2 for the Easter Holiday and another 1/2 for the Summer-holidays. Funeral expenses: GRD 183,600 (EUR 557).

Accumulation with other income Adjustment

Adjustment according to the rise in civil servants' pensions. Employers' and employees' contributions (see V2 and V13); State contribution of 10.0% for those insured since 1993. Annual State subsidy Financing principle to cover any deficit. Benefits are generally fully liable to taxation (certain exceptions: disabled ex-servicemen, war victims and their families, bilnd persons and persons Taxation suffering from paraplegia). Special contributions on pensions allocated to the solidarity acoount of the social security institutions (LAFKA) amounting to more than GRD 120,000 (EUR 364): 1% for the part up to GRD 120,000, 2% for the part between GRD 120,001 and 200,000, 3% for the part between GRD 201,000 and 300,000, 4% for the part between GRD 301,000 and 400,000, and 5% for parts above GRD 400,001 (EUR1,213).

Financing Contributions from benefits

LIS variable

Contents (national programmes)

Legislation

V20SR Child / family benefits n.e.c. Many children benefits ( ) , incl: - lifetime pension for mothers of many children - large family benefit Δ - 3rd child benefit OAE ordinary family allowance Δ Marriage benefit NB PLEASE NOTE THAT THE OAE ordinary family allowances DESCRIBED HERE ARE Δ MOST LIKELY MORE OFTEN INCLUDED IN V1/V1NET WITH WAGES OAE ordinary family allowance: Law of 1958 (first law), Royal Order N. 20 of 23 December 1959, Presidential Order 527/1984 and Presidential Order 412/1985. Many children benefits: universal. OAE ordinary family allowance: private sector employees and unemployed Marriage benefit: militaries. Lifetime pension for mothers of many children Families with 4 or more children who are all grown-up and independent. An income-test determining access to the benefit was introduced in 1997 and later abolished in 2002. Families with 4 or more children, provided that at least one of these is less than 22 years of age and still living at the parental home. An income-test determining access to the benefit was introduced in 1997 and later abolished in 2002; the annual income threshold in 2001 was EUR 29,347, increased by 10% per child after the fourth). Families with a third child aged 6 years or less. An income-test determining access to the benefit was introduced in 1997 and later abolished in 2002; the annual income threshold in 2001 was EUR 23,478. Must have 50 insured days during the previous year or must have received unemployment benefits for at least 2 months. Given to militaries in case of marriage.

Επύδομα οπολυτϋκνων και τρύτου παιδιού

Δ

Coverage

Large family benefit Qualifying conditions 3rd child benefit Δ OAE ordinary family allowance Marriage benefit Lifetime pension for mothers of many children Large family benefit 3rd child benefit

Benefits Δ OAE ordinary family allowance

Marriage benefit Accumulation with other income Adjustment Financing principle Financing

Amount: EUR 34.07 per month per eligible child in 2001, paid 12 times a year. Minimum rate for the family as a whole: EUR 67.50 in 2001. Amount: EUR 136.26 per month in 2001, paid 12 times a year. Minimum rate for the family as a whole: EUR 67.50 in 2001. Duration: up to the age 18 of the child (22 if in further education, no limit if the incapacity has been testified before the age 18). Amount: GRD 2,000 (EUR 6.06) for 1 child, GRD 6,000 (EUR 18) for 2 children, GRD 13,599 (EUR 41) for 3 children, GRD 16,400 (EUR 50) for 4 children, plus additional GRD 2,750 (EUR 8.34) for each subsequent child. Single-parent allowance: increase of GRD 1,250 (EUR 3.79) for each child if parent is widow/er, invalid or soldier as long as survivor's pension does not exceed a cetain amount; this increase is paid without regard to sex of single-parent. Allowance for parent of handicapped child: increase of GRD 1,250 (EUR 3.79) for each handicapped child per month. Lump-sum.

Δ
OAE ordinary family allowance: employers' and employees' contributions (see V2 and V13) plus State subsidies. Other benefits: funded out of general taxation. Benefits are generally fully liable to taxation (certain exceptions: disabled ex-servicemen, war victims and their families, bilnd persons and persons suffering from paraplegia). No contributions.

Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage

Επύδομα ανεργύασ V21S1 Unemployment insurance benefits
Ordinary unemployment benefit ( )

Qualifying conditions

First and current legislation: Statutory Order of 1954. Employees who are insured against sickness with a social security institutions (see V16). To be unemployed involuntarily; to be fit for work; to be registered at an employment exchange and to be at the disposal of the exchange. Must have at least 125 days of work during the 14 months preceding job loss, or at least 200 days of work during the 2 years preceding job loss (80 days of work per year during the 2 previous years for first time claimants). Must be aged 65 or less (unless still working). Wating period: 6 days. Duration: from 125 days (25 days per month) with 5 months of employment, gradually increasing to 250 days with 12 months of employment (210 if aged 49 or over); in all cases, 3 additional months at reduced rate. Amount: 40% of daily wage at the time of job loss for manual workers, 50% for whilte-collar workers; after prescribed payment period has expired, additional benefit of 50% of allowance. Minimum: 2/3 daily minimum wage = GRD 4,468 (EUR 14). Maximum (basic amount plus extra for dependants): 70% of fictious reference earnings for the appropriate insurance class. Family supplements: 10% increase of unemployment allowance for each dependant; maximum for benefit (including increases): 70% of daily wages.

Benefits

Accumulation with other income Adjustment Financing principle Financing Taxation Contributions from benefits Employers' and employees' contributions (see V2 and V13); annual State subsidy to cover any deficit. Benefits are generally fully liable to taxation (certain exceptions: disabled ex-servicemen, war victims and their families, bilnd persons and persons suffering from paraplegia). None.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

Παροχϋσ επαγγελματικόσ εκπαύδευςησ V21S2 (re)training allowances
Vocational training benefit ( )

Subsdised schemes for vocational rehabilitation (subsidised training or apprenticeship for new vocational practice provided to persons who lost their job or do not find work wth their previous qualifications).

Financing principle Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

Παροχϋσ αποκατϊςταςησ ανεργων V21S3 Placement/resettlement benefits
Resettlement benefit ( )

Financing principle Financing Taxation Contributions from benefits

Employers' and employees' contributions (see V2 and V13); annual State subsidy to cover any deficit.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

Επύδομα V22S1 Wage replacementκυοφορύασ
Maternity benefit ( –

λοχεύασ
)

First law: Law of 1934. Current laws: Law of 14 June 1951, modified. Insured women (see V16 for coverage of insurance). 200 days work resulting in contributions during the last 2 years. Duration: 56 days before and 56 days after confinement. Amount: up to a maximum of GRD 11,475 (EUR 35) per day with no dependants and GRD 16, 065 (EUR 49) with 4 dependants.

Financing principle Financing

Taxation Contributions from benefits

Employers' and employees' contributions (see V2 and V13); State contribution of 3.8% for those insured since 1993. Annual State subsidy to cover any deficit. Benefits are generally fully liable to taxation (certain exceptions: disabled ex-servicemen, war victims and their families, bilnd persons and persons suffering from paraplegia). No contributions.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

Βοόθημα τοκετού V22S2 Birth grants
Maternity aid ( )

First law: Law of 1934. Current laws: Law of 14 June 1951, modified. Beneficiaries are directly insured women, those who are receiving a pension or wives of directly insured husbands or pensions, as long as they have been recognised as family-members and are entitled to Sickness Benefits (see V16). Paid when a woman gives birth to a full term or premature baby, or even if the baby is still born following six months of gestation. For birth expenses: lump-sum of at least 30 times the minimum wage of an unskilled manual worker (GRD 201,090- EUR 610). For the costs of in vitro fertilisation: GRD 120,000 (EUR 364).

Financing principle Financing

Taxation Contributions from benefits

Employers' and employees' contributions (see V2 and V13); State contribution of 3.8% for those insured since 1993. Annual State subsidy to cover any deficit. Benefits are generally fully liable to taxation (certain exceptions: disabled ex-servicemen, war victims and their families, bilnd persons and persons suffering from paraplegia). No contributions.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

V24S1 Invalid carer benefits Allowance for care of invalid dependants (

Επύδομα φροντύδασ ανϊπηρων ςυγγενών
)

Financing principle Taxation Contributions from benefits

LIS variable

Contents (national programmes)

V25S1 General social assistance benefits No general scheme, several specific programmes: Flat-rate allowance for children who are not supported Flat-rate living allowance for repatriates Allowance for people undergoing severe hardship (extraordinary circumstances) Flat-rate maternity allowance for mothers with no financial suport Means-tested benefit to refugees of Greek origin coming from Eastern Europe, Egypt or Albania Family allowances for Greek emigrants returning to the country OGA family allowances Flat-rate allowance for single-parent families Heating allowance for handicapped people

Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing Financing principle Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage

V25S3 Unemployment assistance benefits Extraordinary unemployment benefits ( - benefit for first time job-seekers - lump-sum support for former recipients - special schemes

Βοόθημα ανεργύασ
) , including:

Qualifying conditions

Benefits

Benefit for first time job-seekers: youngsters between 20 and 29 years of age who have never worked before. General condition: to be unemployed involuntarily; to be fit for work; to be registered at an employment exchange and to be at the disposal of the exchange. Benefit for first time job-seekers: youngsters between 20 and 29 years of age who have never worked before; must satisfy an income test. Lump-sum support for former recipients: must have remained unemployed after eligibility expired and must satisfy an income test. Special schemes: for seasonal workers, other irregular workers, return migrants, former prisoners, etc. Wating period: 6 days. Benefit for first time job- Duration: 5 months. seekers Amount: GRD 25,000 for singles or GRD 27,000 for couples, plus an additional GRD 2,000 for each child. Lump-sum support for former recipients Special schemes

Accumulation with other income Adjustment Financing Financing principle Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage

Επύδομα ανύπανδρησ μητϋρασ V25S4 Parents assistance benefits
Unprotected child benefit ( )

Qualifying conditions

Benefits Accumulation with other income Adjustment Financing

Introduced in 1960. Universal. Non-contributory benefit, aimed to low-income single parent families, or low-income households who care for orphans to their kin (foster families are not eligible). Chidren are defined as individuals aged up to 18, or 22 if in full-time education. The annual income threshold in 2001 was EUR 2,817 for a three-member family; the treshold is increased by EUR 247 for each additional member beyond the first 3. Amount: EUR 44.02 per month per eligible child in 2001), paid 23 times a year. It was claimed by around 34 thousand families in 2001.

Financing principle Taxation Contributions from benefits

Non-contributory benefit.

LIS variable Contents (national programmes) Legislation Coverage

V26S2 Near-cash housing benefits Housing benefit, incl.: - OEK rent subsidy - rent subsidy from prefectures - mortgage relief OEK rent subsidy: provided by the "Workers Housing Organisation" OEK, which covers all private sector employees irrespective of social insurance membership. Rent subsidy from prefectures: non-insured elderly. Access conditions are complex. Single applicants need a contributory record of at least 10 years, but lower eligibility criteria apply to various categories of claimants (such as families with many children, single mothers, teh disabled, young couples, temporary workers, residents of remote areas, return migrants and others). In additino, the benefit is income tested: the income threshold increases with the number of dependent children and is more with young couples and the elderly. Finally there is a maximum amount of rent for which subsidy may be paid. Paid by prefectures to landlords on behalf of non-insured elderly who are unable to meet their housing costs. Amount: flat-rate allowance (EUR 100 a month in 2001). Amount: flat-rate allowances (EUR 70 and 92 a month for singles and couples in 2001).

OEK rent subsidy Qualifying conditions

Benefits Accumulation with other income Adjustment

Rent subsidy from prefectures Mortgage relief OEK rent subsidy Rent subsidy from prefectures Mortgage relief

Financing principle Financing Taxation Contributions from benefits

OEK rent subsidy: financedby payroll contributions. Rent subsidy from prefectures: non-contributory benefit financed out of general taxation.

LIS variable Contents (national programmes) Legislation Coverage

V26S5 Near-cash education benefits Scholarships and study grants

Qualifying conditions

Benefits Accumulation with other income Adjustment Financing Financing principle Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V32S1b Voluntary occupational pensions Parallel (or occupational) old-age and widows' pensions Occupational pensions at the discretion of the employer.

Financing

Adjustment according to the rise in civil servants' pensions. Financing principle In general, benefits are fully liable to taxation (exceptions: persons crippled in war, war victims and their families, blind persons and persons Taxation suffering from quadriplegia and paraplegia). Contributions from benefits

The present document draws extensively from the following sources: 1. Social protection in the EU Member States - Situation on 1 January 2000 - MISSOC, European Commission. 2. The web site of the Social Insurance Institute - IKA (http://www.ika.gr). 3. EUROMOD Country Report - Greece (2110 Tax-Benefit system), by M. Matsaganis adn P. Tsakloglou, November 2004 (http://www.econ.cam.ac.uk/dae/mu/country/CR01GR0205.pdf).


				
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