Invalidity: Benefits a)

Transcription

1 Austria 1.83% of E per year for the first 30 insurance years; 1.675% of "E" per year for the further insurance years (max. 80% of "E"). If a person becomes an invalid before completing the 56th year of age, the years until age 56 are usually credited as fictitious qualifying periods with an additional supplement for credited periods of 1.83% of the calculation basis per year. "E" = the average of the (revalued) income of the best 15 insurance years. The income is only considered up to the upper limit of the contribution assessment ceiling of monthly EUR 3,139. Partner: supplement. Children: EUR 22. Single ers: EUR 604. Pensioners living in the same household with spouse: EUR 862. EUR 2,200 monthly. According to the development of net wages. Possible Pensions are fully liable to Belgium rmal allowance: 65% of the lost earnings (subject to ceiling) if there are, 45% if single without, 40% if cohabiting person without. A household rate (65%) is allowed if there is a dependant person. Minimum for regularly employed: With : EUR 34 per day; Without : Single: EUR 27 per day; Cohabit: EUR 24 per day. Minimum for nonregularly employed: With : EUR 27 per day; Without : EUR 20 per day. EUR 94 per day. Automatic adjustment of allowances by 2% when the index of consumer prices varies by 1.02 in relation to the preceding index. Possible up to a statutory maximum. Fully liable to Page 1 of 6

2 Denmark Pensions according to incapacity level; married persons (per month) 50-66%: EUR %: EUR 1, %: EUR 1,307. Minimum: 3/40 of the above mentioned amounts; 40/40 of the above mentioned amounts. On the basis of the evolution of wages. Possible, but limitations. Liable to taxation (exceptions). Finland France National : Disability : Full amount between EUR 375 and EUR 447 according to marital status and municipality. Employment : Disability : Accrued 1.5% per accrual year. Accrual rates for credited period is: 1.5% up to age 50, 1.2% for years and 0.8% from 60 years. Group 1 (those still able to work): 30% of the average annual earnings for the best 10 years of insurance prior to interruption of work. Group 2: 50% of the average annual earnings for the best 10 years of insurance prior to interruption of work. Group 3 (those requiring help from another person): Group % supplement. Minimum supplement: EUR 10,527 per year. new supplements granted after Minimum : EUR 2,688 per year. Maximum : 30% of the social security ceiling: EUR 8,068 per year. National : Annually according to price changes. Employment : Annually according to the average of price and wage changes (TELindex). Annual adjustment by way of order fixing the coefficient of increase. If combined with an employment, the national is reduced. The employment is secondary to the employment accident insurance benefit. Yes Pensions are fully liable to taxation and taxed as other earnings. Invalidity benefit is liable to taxation after deduction of 10% and then of 20%. Page 2 of 6

3 Germany Greece Pension formula: Occupational invalidity: PEP x x AR. General invalidity: PEP x 1.0 x AR. PEP = Personal Income Points. The number of income points is based on the level of income on which contributions were paid. For an average income, one contribution year corresponds to one income point. AR = Current value: Corresponds to the monthly paid to an average earner for each year he has been insured. It is adjusted annually to keep pace with net wages and salaries. The actual value amounts to EUR 25 in the old Länder and EUR 21 in the new Länder. Benefits are determined by amount of the wage, number of insured years, beginning of insurance and degree of invalidity. Annual adjustment of the current value according to the net salary development in the past calendar year. Yes Persons insured before : EUR 357, Persons insured since : EUR 201. Adjustment according to the rise in civil servant's s. If combined with a of the employment injury insurance, the payable for reduced capacity to work is suspended if the total s would exceed the former net income of the insured. Possible In general, s are liable to The taxation is partial: only the returns on the s are liable to In general, benefits are fully liable to All insured persons: EUR 2,058. Ireland Invalidity : EUR 95 per week, if aged under 65, EUR 113 per week, if aged between 65 and 80 years, EUR 119 per week, if recipient is aged 80 and over. Spouse: EUR 63 per week, For each child: EUR 19 per week. Flat-rate amount, same as maximum. Invalidity s are normally increased once a year. t payable with any under the social welfare acts with the exception of Disability Benefit. liable to The extent of taxation depends on total annual income of the individual or family. Page 3 of 6

4 Italy Luxembourg Netherlands Invalidity allowance: Earnings up to EUR 34,253: 2% x N x E Partial amount up to EUR 45,557: 1.6% x N x E Partial amount up to EUR 56,861: 1.35% x N x E Partial amount up to EUR 65,082: 1.1% x N x E Earnings over EUR 65,082: 0.9% x N x E. N = number of years of insurance (max. 40) E = Reference earnings. Incapacity formula: see above for "Invalidity allowance". The comprises two parts: a flat-rate part depending on the number of insurance years of 1/40 per year (max. 40) and an income- (and contributions-) related part. Flat-rate part: EUR 250 per month for 40 years' insurance. Income related part: 1.78% of total wage taken into account. WAO: Initial benefit: Daily allowance for incapacity level between 14% and 70% of daily wages. Continuing benefit: For each year that a person is over 15 on the date on which his WAO benefit takes effect, 2% of the difference between his previous wage and the minimum wage is added to the minimum wage. The amount thus obtained is used as the basis in calculating the benefit rate. The benefit percentage depends on the degree of disablement. See "Family Benfits". Incapacity : The minimum (EUR 4,840) is paid under certain conditions. maximum. can be less than EUR 1,023 per month. can exceed EUR 4,735 per month. WAO: Initial benefit: Continuing benefit: Initial benefit: EUR 145 per day, Continuing benefit: The statutory minimum wage plus supplement. Certain adjustments. Pensions automatically indexlinked to price development whenever the index varies by 2.5% in relation to the preceding index. In accordance with the average development of contract-wages. The reform (Law n 335 of ) stipulates that as of Sept. 1st 1995, invalidity s shall no longer be drawn in addition to the s for employment injuries. In case of receipt of employment injury, reduction of invalidity. N.a. liable to The extent of taxation depends on total annual income of the individual or of the family. For tax purposes, social security benefits replacing income are treated as wages. In general, benefits are fully liable to Page 4 of 6

5 Portugal Spain Sweden Invalidity : Monthly amount = (0.02 x N x R) / 140 N = number of years insured R = remuneration of the best years within the last 15 years. Monthly paid out 14 times in a year. Permanent total incapacity for habitual occupation: 55% of reference wage. Increased by 20% if over 55 and out of work ( of 75%). Permanent total incapacity for work: 100% of reference wage. Severe disablement: Plus 50%. A disability is paid according to the degree of incapacity at a 100%, 75%, 50% or 25% compensation level. Maximum amounts per month: Disability from the basic scheme: EUR 321 Disability from the supplementary scheme: EUR 1,391 Care allowance: EUR 892. Spouse: EUR 25 per month, Children: Spouse: Wife's supplement according to transitional rules. Children: Child supplement is payable to persons who were entitled to the benefit on , according to transitional rules. It is payable for each child as long as the child is under 16 years. Minimum: 30% of reference earnings. 80% of reference earnings. Permanent total incapacity for habitual occupation and for work: Minimum : EUR 361 per month or EUR 425 for beneficiaries with dependant spouse. Maximum : EUR 1,827 per month. Flat-rate benefits depending on the degree of incapacity. Pensions are not calculated on income exceeding 7.5 times the base amount. With regard to the price level. In line with consumer price index. On the basis of the development of prices. Accumulation with s paid in the framework of other compulsory or optional schemes possible under certain conditions. Incapacity s may not be drawn concurrent with any other under the general scheme except a widow's. Care allowance is payable irrespective of other benefits. Invalidity s are subject to taxation, but the tax system is different than the one for earnings from work. Incapacity for habitual occupation: liable to Permanent total incapacity for work and severe disablement: Benefits are not subject to liable to taxation (exceptions). Page 5 of 6

6 United Kingdom Long-term incapacity benefit (flat-rate): EUR 107 Age addition: EUR 22 if incapacity began before age 35; EUR 11 if it began between 35 and 44. Partner: Increase for spouse aged 60 or over or adult caring for dependent child: EUR 64. Children: Increase for dependent child: EUR 16 for the first, EUR 18 for each other. Flat-rate amounts. In line with movements in general level of prices. Incapacity Benefit is not affected if Attendance Allowance. Disability Living Allowance or basic War or Industrial Injuries, Disablement Pension is also in payment. Long-term incapacity benefit is taxable. rway In principle the same as for old-age. Means-tested supplement for a spouse of up to 50% of the basic amount EUR 2,912. Child supplement of 30% of the basic amount for each dependent child under 18. Meanstested in the same manner as the supplement for a spouse. guaranteed minimum. specific maximum applies. Parliament decision. A fully disability excludes the payment of other benefits. Pensions are liable to (a) Situation as of 1 January Source: EU Commission, DG 05, MISSOC Page 6 of 6