Select Committee on Social Security Report


ANNEX 10

Child Benefit schemes in OECD countries
CountryContributory scheme? Age limit of childBenefit paid to Frequency of paymentTaxed? Amount payable
AustriaNo19 years. May be paid to age 26 if child is a full-time student. No limit if disabled. MotherMonthlyNo OÏS 1,300 (£62.86) a month to age 10.
OÏS 1,550 (£74.95) a month from age 10 to 19.
OÏS 1,850 (£89.46) a month from 19 onwards
BelgiumYes, for those in work (contributions paid by employers). Non-contributory for others 18 years. May be paid to age 25 if child is on vocational training or a full-time student Either parentMonthly No1st child: BFR 2,653 (£48.15) a month
2nd child: BFR 4,909 (£89.09) a month
3rd child and subsequent children: BFR 7,329 (£133.01) a month
DenmarkNo18 years MotherQuarterlyNo Monthly amounts per child:
0-3 years: DKR 850 (£66.67).
3-7 years: DKR 758.33 (£59.48).
7-18 years: DKR 591.66 (£46.40)
FinlandNo17 years Either parentMonthly NoMonthly amounts:
1st child; FIM 535 (£61.49).
2nd child: FIM 657 (£75.52).
3rd child: FIM 779 (£89.54).
4th child: FIM 901 (£103.56).
5th and subsequent child: FIM 1,023 (£117.59)
FranceYes, Contributions paid by employers (or parent if self-employed) 19 years. May be paid up to age 20 if in education or training MotherMonthly and Quarterly NoMonthly amounts for families with:
2 Children—FF 682 (£71.11).
3 Children—FF 1,556 (£162.25).
4 Children—FF 2,430 (£253.39).
5 Children—FF 3,304 (£344.52).
6 Children—FF 4,178 (£435.66).
No allowance for families with only one child
GermanyNo18 years. May be paid up to age 27 if in training or education Either parentEvery 2 months No1st Child: DM 220 (£73.82) a month.
2nd Child: DM 220 (£73.82) a month.
3rd Child: DM 300 (£100.67) a month.
4th and subsequent child: DM 350 (£117.45) a month
GreeceYes. Contributions paid by both employer and employee 18 years. May be paid to age 22 if in education Either parentOnce a year YesMonthly amounts:
1 Child: DR 1,620 (£4.75).
2 Children: DR 5,560 (£16.29).
3 Children: DR 12,060 (£35.34).
4 Children: DR 14,300 (£41.91).
Subsequent child DR 2,500 (£7.33).
Amounts reduced progressively if family income exceeds DR 3 million (£8,792) a year
IrelandNo16 years. May be paid to 19 if in full-time education MotherMonthlyNo 1st and 2nd child: IR£ 30 (£31.91) a month.
3rd and subsequent children: IR£ 39 (£41.49) a month
ItalyYes. Contributions payable by employers 18 yearsInsured person MonthlyNoDepends on family income and number of family members
e.g., Family with two children:
Annual income LIT 21.6m-25.9m (£8,919-10,702):
Monthly Benefit—LIT 300,000 (£123.69).
Annual income LIT 34.6m-38.9m (£14,269-£16,053):
Monthly benefit—LIT 130,000 (£53.59).
No benefit payable if annual income over LIT 60.5m (£24,969)
LuxembourgYes. Contributions payable by employers 18 years. May be paid up to 27 if in education FatherMonthlyNo Monthly amounts:
1 Child: LFR 4,372 (£76.08).
2 Children: LFR 11,104 (£193.27).
3 Children: LFR 21,462 (£373.51).
Each subsequent child: LFR 10,353 (£180.18)
NetherlandsNo17 years. May be paid up to age 24 if in education (and no student grant) MotherQuarterlyNo Children born on or after 1 Janaury 1995 (monthly amounts):
up to age 5: HFL 104.89 (£34.28).
age 6-11: HFL 127.36 (£41.62).
age 12-17: HFL 149.84 (£48.97).
(double for those aged 18-24)
PortugalNo16 years. May be paid up to age 24 if in education or training Either parentMonthly NoDepends on household income and number and ages of children:
e.g., income lower than 1½ times minimum wage (monthly amount):
age 0-1 year—ESC 13,200 (£72,07) for up to 2 children [ESC 19,800 (£108.10) for 3 or more]
over 1 year—ESC 4,000 (£21.83) for up to 2 children [ESC 6,000 (£32.76) for 3 or more]
SpainContributory for those employed. Non-contributory for all others 18 yearsEither parent MonthlyYesPTA 3,000 (£16.12) per child a month.
Benefit not paid if annual family income exceeds PTA 1,181,720 (£6,350)
SwedenNo16 years. May be paid to age 20 if still at school MotherMonthlyNo SEK 750 (£51.65) per child a month
UKNo16 years. May be paid to age 19 if in education MotherWeekly and monthly NoEldest qualifying child: £47.88 a month.
Each other child: £39.00 a month
AustraliaNo15 years. May be paid up to age 18 if in education MotherFortnightlyNo Means-tested family payment.
Maximum fortnightly amount:
age 0-13—A$ 96.00 (£48.48) per child
age 13-15—A$ 124.90 (£63.08)
CanadaRefundable tax credit—Child Tax Benefit-providing a maximum annual amount (for low-income families) of C$1,625 (£663) for the first child and C$1,425 (£581) for each additional child under age 18. Amounts gradually reduced if net annual income exceeds C$25,921 (£10,582)
Czech RepublicNo15 years. May be paid up to age 26 if in education Person caring for the childMonthly NoMeans-tested allowance. Amount depends on household income and number and ages of children
HungaryNo16 years. May be paid up to age 20 if in education Person caring for the childMonthly Not knownMeans-tested allowance. Amount depends on family income and number of children:
e.g., Monthly income below HUF 18,000 (£49.30):
benefit ranges from HUF 2,750 to 3,750 (£7.53 to £10.30) a month.
Monthly income between HUF 18,000 to 19,500 (£49.30 to £53.40):
benefit ranges from HUF 1,100 to 1,500 (£3.01 to £4.11) a month.
Monthly income over HUF 19,500 (£53.40):
no benefit.
IcelandNo system of cash benefits in respect of children
JapanYes. Employer pays contributions 3 yearsPerson caring for the child MonthlyNo5,000 yen (£21.18) a month for 1st and 2nd child, and 10,000 yen (£42.36) a month for each subsequent child.
Payable if family income below 3.772m yen—£16,000. (6m yen (£25,400) in the case of employed earners)
KoreaNo system of cash benefits in respect of children
MexicoNo system of cash benefits in respect of children
New ZealandNo17. May be paid up to age 18 if in education Person caring for the childAnnually through tax system for those in work. Fortnightly cash payments for those getting social security benefits or those with income below NZ$20,000 (£9,000) NoFamily Support for low income families:
Up to NZ$47 (£21.17) a week for eldest child.
Up to NZ$40 (18.02) a week for each additional child aged 13 and over.
Up to NZ$32 (£14.41) a week for each additional child 0 to 12 years of age.
Extra payment made to working families with annual income below NZ$18,368 (£8,274)
NorwayNo16 MotherMonthlyNo Annual amounts:
NOK 11,112 (£776) for 1st child
NOK 11,628 (£812) for 2nd
NOK 13,092 (£914) for 3rd
NOK 13,740 (£960) for 4th
NOK 14,136 (£987) for 5th and each additional child
PolandNo16. May be paid to age 20 if in education Person caring for the childMonthly NoPLZ 25.20 (£4.32) a month for each child. Not paid if family income exceeds 50 per cent of average national earnings
SwitzerlandYes. Contributions paid by employers 16. May be paid to age 25 if in education Person caring for the childMonthly Yes SF 175 (£68.86) a month for each for 1st and 2nd child.
SF 160 (£62.96) a month for the third and subsequent children.
Certain cantons may pay more.
TurkeyNo system of cash benefits in respect of children
USATemporary Assistance to Needy Families: Time-limited cash assistance to help families with children meet transitional financial need. Earned Income Tax Credit: Special tax benefit for low-income families with children under 19.
Sources:
MISSOC 1998, Social Security programmes throughout the World 1997, IBIS online, DSS Research Report no. 21—Support for Children, a comparison of arrangements in 15 countries.




 
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Prepared 4 March 1999