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1 Country Notes on Birth-Related Leaves And COUNTRY NOTES ON BIRTH-RELATED LEAVES AND BENEFITS FOR THE OECD FAMILY SUPPORT CALCULATOR, 2014 The notes below provide details of the birth-related leave policies and payments modelled in the Family Support Calculator for each OECD and EU member country in 2014. For information on the various other tax and benefit policies included in the tax-benefit models that underlie the Family Support Calculator (including social assistance benefits, family benefits, housing benefits and in-work benefits), please see the Benefits and Wages country specific information page for 2014. The information outlined below is drawn from five main sources, listed below. Information is cross- checked where possible, and combined with information from country-specific sources where necessary. The five main sources are: MISSOC (2016), Social Protection in the Member States of the European Union of the European Economic Area and Switzerland. Situation on 1st July 2014. European Commission, Brussels. http://www.missoc.org/MISSOC/ Moss, P. (ed.) (2015), 10th International Review of Leave Policies and Related Research 2014. http://www.leavenetwork.org/fileadmin/Leavenetwork/Annual_reviews/2014_annual_review_ko rr.pdf OECD (2016a), Benefits and Wages: Country specific information. http://www.oecd.org/els/soc/benefits-and-wages-country-specific-information.htm OECD (2016b), OECD Family Database. http://www.oecd.org/els/family/database.htm Social Security Administration (2016), Social Security Programmes throughout the World 2014. www.ssa.gov/policy/docs/progdesc/ssptw/ 1 AUSTRALIA .................................................................................................................................................. 4 AUSTRIA ........................................................................................................................................................ 8 BELGIUM ..................................................................................................................................................... 11 CANADA ...................................................................................................................................................... 15 CHILE ........................................................................................................................................................... 18 CZECH REPUBLIC ...................................................................................................................................... 20 DENMARK ................................................................................................................................................... 24 ESTONIA ...................................................................................................................................................... 27 FINLAND ..................................................................................................................................................... 31 FRANCE ....................................................................................................................................................... 36 GERMANY ................................................................................................................................................... 40 GREECE ....................................................................................................................................................... 44 HUNGARY ................................................................................................................................................... 47 ICELAND ..................................................................................................................................................... 51 IRELAND ..................................................................................................................................................... 54 ISRAEL ......................................................................................................................................................... 56 ITALY ........................................................................................................................................................... 60 JAPAN ........................................................................................................................................................... 63 KOREA ......................................................................................................................................................... 66 LATVIA ........................................................................................................................................................ 68 LUXEMBOURG ........................................................................................................................................... 72 THE NETHERLANDS ................................................................................................................................. 76 NEW ZEALAND .......................................................................................................................................... 79 NORWAY ..................................................................................................................................................... 83 POLAND ....................................................................................................................................................... 86 PORTUGAL .................................................................................................................................................. 90 SLOVAK REPUBLIC................................................................................................................................... 94 SLOVENIA ................................................................................................................................................... 98 SPAIN ......................................................................................................................................................... 102 SWEDEN .................................................................................................................................................... 106 SWITZERLAND ......................................................................................................................................... 109 TURKEY ..................................................................................................................................................... 111 UNITED KINGDOM .................................................................................................................................. 113 2 UNITED STATES....................................................................................................................................... 116 BULGARIA ................................................................................................................................................ 118 CROATIA ................................................................................................................................................... 121 LITHUANIA ............................................................................................................................................... 124 MALTA ....................................................................................................................................................... 128 ROMANIA .................................................................................................................................................. 130 3 AUSTRALIA 1. Birth grants In 2008 a birth grant (Baby Bonus) was payable to people with new-borns, adopted children, or children who die during or shortly after birth. Australia also pays a maternity immunisation allowance (see interaction with other benefits). To receive Baby Bonus, a person must: have a dependent child who entered their care within 26 weeks of the child’s birth or adoption; have a family income of AUD 75,000 or less in the six months following the birth or adoption; claim the payment within one year of the child’s birth or entry into care. 1.1 Conditions for receipt This is a government-funded universal benefit based on residency. No other qualifying conditions. 1.2 Calculation of benefit amount 1.2.1 Calculation of gross benefit Eligible Baby Bonus recipients will receive a payment of AUD 5,924 for each child, paid in 13 fortnightly instalments. 1.2.2 Income and earnings disregards 1.3 Tax treatment of benefit and interaction with other benefits Baby Bonus is not taxable and does not count as income for other family payments or income support payments. Baby Bonus and Parental Leave Pay cannot be paid for the same child. Families who are eligible for both payments may choose the payment that is right for them. The Australian Government is aiming at increasing the immunisation rates of Australian children over time through reforms to Australia’s childhood immunisation arrangements. From 1 July 2012, families need to have their children immunised in the year the child turns one, two or five in order to receive the Family Tax Benefit Part A end-of-financial-year supplement which is worth AUD 726.35 per child. These arrangements replace the Maternity Immunisation Allowance (MIA) which ceased on 1 July 2012. MIA provided a payment of AUD 258.00 (paid in two instalments)
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