Unemployment Insurance and Assistance: Taxation and Social Contributions a), 2012

Transcription

1 Austria Belgium Bulgaria Cyprus Czech Republic Denmark Estonia are not subject to taxation. Not applicable. are not subject to taxation. Unemployment benefits (Arbeitslosengeld): Special support (Sonderunterstützung): Deduction of 5.1% for the sickness insurance and 6% for the pension insurance. are subject to taxation. Tax reduction allowed. The reduction is calculated in accordance with the taxpayer s income. Social security deduction (retenue de sécurité sociale/inhouding van sociale zekerheid) (DECAVA) of 6.5% of the total amount of unemployment benefit with company supplement (complément d'entreprise/bedrijfstoeslag) on the condition that the monthly amount of the unemployment benefit is not below EUR 1, for persons with dependants or EUR 1, for single persons. are not subject to taxation. Not applicable. are not subject to taxation. are not subject to taxation. Not applicable. are not subject to taxation. are not subject to taxation. Not applicable. are not subject to taxation. are subject to taxation, but no payment of Labour market contribution (arbejdsmarkedsbidrag). Contributions to the supplementary pension scheme (arbejdsmarkedets tillægspension, ATP). Unemployment Insurance Benefit (töötuskindlustushüvitis): are subject to taxation. Unemployment Allowance (töötutoetus): are not subject to taxation. Page 1 of 6

2 Estonia (cont.) Finland France Germany Unemployment Insurance Benefit (töötuskindlustushüvitis): General taxation rules. No special relief for benefits. Unemployment Allowance (töötutoetus): Not applicable. are not subject to taxation. Unemployment insurance benefit (töötuskindlustushüvitis): The Unemployment Insurance Fund (Eesti Töötukassa) pays social tax (sotsiaalmaks) (at the rate of 13% for health insurance) and contribution to the mandatory pension fund of 2% on behalf of recipients of unemployment insurance benefits. Unemployment Allowance (töötutoetus): The State (Unemployment Insurance Fund) pays social tax (at the rate of 13% for health insurance) on behalf of recipients of unemployment allowance and for those who do not receive it, but have registered as unemployed from the 31st day of registration. are subject to taxation. Sickness insurance/ Medical Care Insurance (Sairausvakuutus/ Sairaanhoitovakuutus): Insured: contribution is 1.19% of taxable earned income and 1.36% of pension and other social benefits. are subject to taxation. Unemployment insurance (assurance chômage):depending on the daily amount, possibility of exemption: Generalised social contribution of 6.2% (contribution sociale généralisée, CSG) (7.5% on early retirement pensions) and contribution for the repayment of the social debt (contribution pour le remboursement de la dette sociale, CRDS) of 0.5%. Contribution for complementary pensions (retraites complémentaires): 3%. Unemployment assistance (régime de solidarité):neither contributions nor CSG or CRDS. are not subject to taxation. A part of the benefits (e.g. unemployment benefit, partial unemployment benefit (Teilarbeitslosengeld), short-time working allowance (Kurzarbeitergeld)) is subject to progression. Not applicable. are not subject to taxation. Unemployment insurance (Arbeitslosenversicherung): The beneficiary is not required to pay social security contributions. However, the Federal Employment Agency (Bundesagentur für Arbeit) pays contributions for retirement, sickness and long-term care insurance for the beneficiaries of unemployment insurance benefits.basic security benefits for jobseekers (Grundsicherung für Arbeitsuchende): The beneficiary is not required to pay social security contributions. However, the competent authority pays contributions for the beneficiaries of unemployment benefit II (Arbeitslosengeld II) to sickness as well as long-term care insurance (if there is no family co-insurance). Beneficiaries of unemployment benefit II are granted accounted periods (Anrechnungszeiten) in pension insurance for the period of receiving benefits.when exempted from corresponding insurance duties, the competent authority pays a subsidy towards private health and long-term care insurance. Page 2 of 6

3 Greece Hungary Ireland Italy Latvia Lithuania are subject to taxation in case the annual personal income is over EUR 30,000. General taxation rules. Certain exemptions for persons crippled in war, war victims and their families, blind persons and persons suffering from paraplegia. Job-seeker Benefit (Álláskeresési járadék) is subject to taxation. Job-seeker Aid Before Pension (Nyugdíj előtti álláskeresési segély) is not subject to taxation. 10% pension contribution is deducted from the Job-seeker Benefit (Álláskeresési járadék) and from the Job-seeker Aid Before Pension (Nyugdíj előtti álláskeresési segély). Insurance: are subject to taxation. The first EUR 13 of weekly payment is exempted from taxation. Assistance: Not subject to taxation. are subject to taxation. are not subject to taxation. Not applicable. are not subject to taxation. are not subject to taxation. Not applicable: benefits are not subject to taxation. All unemployed (both receiving and not receiving unemployment benefits) are insured for their health insurance by the State. The recipients of unemployment benefits are also insured for their pension insurance by the State. Page 3 of 6

4 Luxembourg Malta Netherlands Poland Portugal Romania are subject to taxation. Contributions for health care, long-term care insurance and pension insurance. are subject to taxation. are subject to taxation. Social insurance contributions for the Unemployment Benefit Act (Werkloosheidswet, WW), the General Surviving Relatives Act (Algemene Nabestaandenwet, Anw), the General Old-Age Pensions Act (Algemene Ouderdomswet, AOW), The General Exceptional Medical Expenses Act (Algemene wet bijzondere ziektekosten, AWBZ) and the Health Insurance Act (Zorgverzekeringswet, Zvw) are deducted from the WW benefit. The contributions deducted for the Health Insurance Act have to be refunded by the body that administers the payment of this social security benefit. Unemployment Allowance (Zasiłek dla bezrobotnych), Early Retirement Benefit (Świadczenie przedemerytalne) and Bridge pension (Emerytura pomostowa): are subject to taxation. Unemployment Allowance (Zasiłek dla bezrobotnych): Contributions for health care, old-age, invalidity and survivors' insurance. Early Retirement Benefit (Świadczenie przedemerytalne) and Bridge pension (Emerytura pomostowa): Contributions for health care. are not subject to taxation. Not applicable. are not subject to taxation. are not subject to taxation. Not applicable: benefits are not subject to taxation. Page 4 of 6

5 Slovak Republic Slovenia Spain Sweden United Kingdom are not subject to taxation. Not applicable. are not subject to taxation. are subject to taxation. From Unemployment Benefit (denarno nadomestilo za primer brezposelnosti) contribution of 5.96% for health services, the refund of travel expenses in case of sickness, funeral expenses and Death Grant (posmrtnina). No ceiling. are subject to taxation. Insurance: Social security contributions have to be paid, except for accidents at work and occupational diseases, unemployment, wage guarantee fund and vocational training. Assistance: (1) Allowance: Only contributions for health care, family allowances and retirement pensions. However, contributions for retirement pensions apply only in the case of allowances for persons over 52 years of age who fulfil all the conditions to retire except the age condition and for seasonal workers under certain circumstances. (2) Active Integration Income (Renta Activa de Inserción, RAI): Only contributions for health care and family allowances. (3) Professional requalification programme (Programa de recualificación profesional): and basic allowance are subject to taxation. Both Contribution-based Jobseekers' Allowance and Income-based Jobseekers' Allowance are subject to taxation. Iceland are subject to taxation. Page 5 of 6

6 Iceland (cont.) The unemployed pays 4% of the benefits to a pension fund and the Unemployment Fund pays 8% of the benefits to a pension fund. Norway Switzerland (a) State as of July are subject to taxation. Normal rate of social security contribution (7.8%). are subject to taxation. Contributions to the 1st pillar and the 2nd pillar (for the risks of invalidity and death) and premiums for compulsory non-occupational accident insurance. Source: European Commission, Employment and Social Affairs, MISSOC 2013 ( accessed 27 March Page 6 of 6