MISSOC NETWORK MEETING Amsterdam, 06-07 June 2016 Review of Guidelines for Table IV – Maternity/Paternity benefits and Table IX – Family benefits Fran Bennett, ESPN expert and Terry Ward, MISSOC Secretariat

Background At last meeting, it was agreed to review Guidelines to Table IX – Family Benefits Table IX includes information on parental leave  difficult to isolate from Table IV - Maternity/Paternity benefits Consideration of Table IX Guidelines led to reconsideration of those for Table IV Note circulated covers the two Tables Revision requires review of structure of Tables and of division of items between them  focus on these two issues at this meeting in parallel groups before considering detailed changes at next

Main issues and principles for discussion – Table IX Family benefits Table IX includes four main categories of benefit: a) Child benefits (IX-02 -10) b) Paid parental leave or child-raising allowances (IX-11 - 14) c) Child-care allowances (IX-15 - 18) d) Other benefits (IX-19 - 23) Some information (Basic principles, conditions, amount) provided separately for each type of benefit Other information (statutory basis, indexation, taxation) provided for Table as a whole although different conditions may apply Consider providing information specific to each type of benefit (at least for the first three types above - a to c)

Main issues and principles for discussion – Table IX Parental leave and child-raising allowances Parental leave and child-raising allowances currently included in same category in Table IX though different in nature Consider moving parental leave to Table IV (in line with OECD) Other child-raising allowances (cash-for-care schemes) Usually: involve payment by the state are available in principle to all families with children and are not directly linked to a parent or carers' employment (e.g. in Austria, Denmark, Sweden, Norway). Focus of this category to be clarified

Main issues and principles for discussion – Table IX Tax concessions and in-work benefits for families with children Not currently included in MISSOC though particularly relevant for Table IX In many cases, equivalent to social benefits and perform similar functions OECD increasingly treating tax expenditures for social purposes and in-work benefits as equivalent to social benefits Consider inclusion of tax concessions and in-work benefits in Table IX

Main issues and principles for discussion – Table IX Duration, flexibility and transferability of leave Information not reported systematically Specific question on duration currently missing Proposal to include explicit questions on each of these 3 aspects Childcare allowances According to current Guidelines, … benefits which are paid to working parents whose children are cared for while they go to work. Some countries (e.g. Denmark, Finland, France) include allowances available to all families. Need to clarify focus and definition of this category (should it include all families with children?)

Main issues and principles for discussion – Table IX Provision of free or subsidised childcare (benefit in kind) Currently not included, though effectively a substitute for childcare allowances A number of other in-kind benefits (e.g. free school meals) could also potentially be included. Consider whether provision of free or subsidised childcare and other in-kind benefits should be included Benefit recipient No explicit question in the Table on who receives benefit Particularly important in relation to benefits for children, where some benefits paid to mother by default and others to main carer whereas others paid to head of household/main claimant etc. Proposal to include information on benefit recipient

Main issues and principles for discussion – Table IX Family benefits combined with other social security benefits Category focuses on three groups: unemployed old-age and invalidity benefit recipients orphans Not clear what benefit referring to (i.e. child benefits, child-raising allowances, childcare allowances)  need for clarification Not clear why only these 3 groups are specified extend to other groups or remove question? Not clear whether orphans should be included as this is about status of child rather than parents  exclude or create separate category? Receipt of family benefits may modify or suspend conditionality usually applied to claiming other benefits  extend to include this information?

Main issues and principles for discussion – Table IV Focus of Table IV – Maternity/Paternity benefits Table includes: cash benefits providing replacement income for parents during maternity/paternity leave benefits in kind related to medical care just before, during and immediately after childbirth (e.g. medical checks during pregnancy or spells in hospital during confinement, free prescriptions, dental care). Consider moving healthcare-related benefits in-kind to Table II – Health-care and restricting focus of Table on leaves of absence from labour market after birth or adoption of a child

Main issues and principles for discussion – Table IV Focus of Table IV – Maternity/Paternity benefits Level of detail currently provided varies greatly between countries Basic information that should always be included: Level of payment – replacement rate and minimum/maximum level (where existing), or level of flat-rate benefit Duration of benefit Flexibility and transferability of benefit Whether or not part of leave earmarked for one or other parent Whether or not financial incentives exist for both parents to take up leave Conditions for receipt –e.g. minimum period in work Difference in leave provisions (if applicable) for atypical family types, e.g. single parents, non-married parents, same-sex parents.

Main issues and principles for discussion – Table IV Unpaid leave Currently not reported as considered outside scope of social protection However, though unpaid, possible implications for social protection system, e.g. periods of unpaid leave treated as contributory For more systematic overview of state of play across countries, consider including whether unpaid leave is available, duration and whether period treated as contributory (with reference to relevant table for details, e.g. old-age) Continued payment by the employer Need to clarify content of category: payments made in addition to social security benefits (e.g. France, Germany) or for periods for which no social security benefit (e.g. paternity leave in Belgium) payments made by employer on behalf of Social Security Administration (e.g. Italy)

Thank you for your attention