Michael Coucheir, Team Leader MISSOC NETWORK MEETING Nicosia, 25 & 26 October 2012 Review of the Guidelines for completing Table IV “Maternity - Paternity” Michael Coucheir, Team Leader

Table IV– SCOPE OF REVIEW EXERCISE Overall objective: further increase of the quality/comparability of the MISSOC Tables ensure clear and common understanding of guidelines promote use of the guidelines improve/modernise guidelines re-examine national entries No complete overhaul of Table; guidelines and categories could be amended Any amendments will take effect from January 2013

Table IV – STRUCTURE & SCOPE Risk of maternity / paternity Difference with family benefits Short table of 13 categories, divided into 6 chapters Applicable statutory basis Basic principles Field of application 1. Benefits in kind / 2. Cash benefits Conditions Benefits 1. Benefits in kind 2. Maternity leave Prior to and after confinement Continuation of payment by the employer 3. Cash benefits Taxation and social contributions 1. Taxation of cash benefits / 2. Limits of income for tax relief or tax reduction / 3. Social security contributions from benefits

Table IV – GUIDELINES (1) General remark: guidelines pre-filled with changes agreed upon during previous Table-revisions (consistency) Basic principles 1. “a tax-financed [] system” (delete universal) 3. “are the cash benefits ... ” (add cash) Add 4. asking about benefits for fathers / paternity benefits? Field of application 1. Benefits in kind Complement with information on voluntary insurance? 2. Cash benefits Some rewording (EN) “in case of maternity/paternity covered by ...” (add paternity)?

Table IV – GUIDELINES (2) Conditions 1. Benefits in kind Delete reference to waiting period? 2. Cash benefits Complement with “... waiting period or any other important qualifying conditions”? “maternity/paternity cash benefits” (add paternity)? Benefits Only specific health care benefits in conjunction with pregnancy and childbirth Complement with information on reductions/exemptions from patient charges?

Table IV – GUIDELINES (3) Benefits (cont.) 2. Maternity leave Prior to and after confinement Paid/unpaid: crossroads between social security & labour law Make provision in guidelines for: benefits during paternity leave? payment of social security contributions during leave? Rename “Duration of paid maternity/paternity leave”? Continuation of payment by the employer Implement wording agreed during Table III-revision: “continued payment by the employer”

Table IV – GUIDELINES (4) Benefits (cont.) 3. Cash benefits Complement guidelines with description of reference basis plus any floors & ceilings of reference basis and/or benefit amount? Rename “Amount of cash benefits”? Also other benefits than those mentioned under “2. Maternity leave” Birth grants, maternity allowance, ... Distinction with family benefits Comparability issues