Comparative tables - European Commission | Choose …ec.europa.eu/employment_social/missceec/table8_en.pdfComparative tables Organisation IFinancing II Health care III Sickness –

205

Comparative tables

Organisation

I Financing

II Health care

III Sickness – Cash benefits

IV Maternity

V Invalidity

VI Old-Age

VII Survivors

VIII Employment injuries and occupational diseases

IX Family benefits

X Unemployment

XI Guaranteeing sufficient resources

Appendix: Long-term care

Table VIII Employment injuries and occupational diseases

2

Hungary Latvia

XXI of 1997 on Social Insur-ension (1997. évi LXXXI. a társadalombiztosításiól) and

XIII of 1997 on CompulsoryCare Insurance (1997. évi. Törvény A kötelező egészség-s ellátásairól).

Act of November 2, 1995 on CompulsorySocial Insurance against OccupationalAccidents and Occupational Diseases,last amended 23.11.2000 (Par obliga)tosociâlo apdros4ina)s4anu pret nelaimesgadîjumiem darba) un arodslim§ ba)m).Act of 1 October 1997 on State SocialInsurance, last amended 27.07.2001 (Parvalsts socia)lo apdros4ina)s4anu)

06

Bulgaria Czech Republic Estonia

Applicable statutory basis • The Compulsory Public InsuranceCode from 1999 (Кодекс зазадължително общественоосигуряване [Kodex za zadaljitelnoobshtestveno osigurjavane]);

• The Labour Code from 1986 (Кодексна труда [Kodex na truda]);

• Handicapped Rehabilitation and SocialIntegration Act from 1996 (Закон зарехабилитация и социалнаинтеграция на инвалидите [Zakon zarehabilitatsija i sotsialna integratsijana invalidite]).

• Act No 65/1965 Labour Code (lastamendment 155/2000) (zákon č.65/1995 Sb. zákoník práce)

• Government ordinance No 108/1994 toimplement the Labour Code (lastamendment 461/2000) (nařízení vlády108/1994 Sb., kterým se provádízákoník práce a některé další zákony)

• Directive MOLSA No 115/1992 ontransaction working rehabilitation citi-zen with changed capacity of work (lastamendment 232/1997) (vyhláška MPSVč. 115/1992 Sb. o provádění pracovnírehabilitace občanů se změněnou pra-covní schopností)

• Directive MF No 125/1993 on respon-sibility employer under claims at workinjury or vocational disease (lastamendment 74/2000) (vyhláška MF č.125/1993 Sb.,kterou se stanoví pod-mínky a sazby zákonného pojištěníodpovědnosti zaměstnavatele za škodupři pracovním úrazu nebo nemociz povolání)

Health Insurance Act 1991 (Ravikindlus-tusseadus)State Pension Insurance Act 2001 (Riik-liku pensionikindlustuse seadus)Civil Code 1956 (Tsiviilkoodeks)Government regulation No 172 oninterim procedure of compensation ofinjuries or other health damage occurringin the course of fulfilling work duties1992

• Act LXance PTörvénynyugdíjr

• Act LXXHealth LXXXIIIbiztosítá

Table VIII

207

Slovenia

ealth protection and Health Insurancect of 1992, last amended in 2001akon o zdravstvenem varstvu inravstvenem zavarovanju); nsion and Disability Insurance Act of99, last amended in 2001 (Zakon okojninskem in invalidskem zavarov-ju);

ealth and Safety at Work Act of 1999,st amended in 2001 (Zakon o varnosti zdravjue pri delu).

re is no separate scheme for employ-t injuries and occupational diseases.)

Applicable statutory basis

Employment injuries and occupational diseases

Lithuania Poland Romania Slovakia

• Act on Social Insurance of EmploymentInjuries and Occupational Diseases(December 23, 1999, VIII-1509)(Lietuvos Respublikos nelaimingu3 atsi-tikimu3 darbe ir profesiniu3 ligu3 social-inio draudimo i3statymas)

Act of 12.06.1975 on benefits payable foremployment injuries and occupationaldiseases, amended (Ustawa o świadczeni-ach z tytułu wypadków orzy pracy ichorób zawodowych).I

• Act No. 90 of 12 July 1996 on worksecurity (Legea protectiei muncii);

• Act No. 19/2000 on the public systemof pension and othe rights of socialinsurance (Lege privind sistemul publicde pensii si alte drepturi de asigurarisociale).

• Act No. 65/1965 Coll. Labour Code(since 1.4.2002 coming to force newAct on Labour Code No. 311/2001Coll., former Act name: Zákon č. 65/1965 Zb. Zákonník práce v zneníneskorších predpisov);

• Regulation No. 280/1993 Coll. oninsurance of responsibility for damagesin case of employment injuries or occu-pational disease (Act No. 242/2001Coll. derogates Regulation No. 280/1993 Coll. since 1 April 2002 formerRegulation Vyhláška Ministerstvafinancií SR č. 280/1993 Z. z., ktorou saustanovujú bliz4šie podmienky a sadzbypoistného zákonného poistenia organ-izácie pre prípad zodpovednosti zaškodu pri pracovnom úraze alebochorobe z povolania v znení neskoršíchpredpisov);

• Act No. 387/1996 Coll. on employment(Zákon NR SR č.387/1996 Z. z. ozamestnanosti v znení neskorších pred-pisov);

• Act No. 366/1999 Coll. on incometaxes (Zákon č. 366/1999 Z. z. o dani-ach z príjmov v znení neskorších predp-isov);

• Regulation No. 32/1965 Coll. on com-pensation for pain and for reducedsocial opportunities (Vyhláška minister-stiev zdravotníctva a spravodlivosti,štátneho úradu sociálneho zabezpeče-nia a Ústrednej rady odborov č.32/1965Zb. o odškodňovaní bolesti a st’az4eniaspoločenského uplatnenia v zneníneskorších predpisov);

• Regulation No 149/1988 Coll. on per-formance of social security law(Výhláška Federálneho ministerstvapráce a sociálnych vecí č.149/1988 Zb,ktorou sa vykonáva zákon o sociálnomzabezpečení v znení neskorších predpi-sov);

• Direction No. 13/1986 of Ministry ofHealth for performing hygiene serviceand for declaration of dangerous work(Pokyn č. 13/1986 Vestníka Minister-stva zdravotníctva SSR na vykonávaniehygienického dozoru na pracoviskácha vyhlasovanie rizikových prác).

• HA(Zzd

• Pe19poan

• Hlain

(Themen


2

sory, social insurance type ben-

der health insurance and partlynsion insurance.arantee.

Insurance-based, earnings-related benefit.

sured for all risks (See Chapterth Care”) as well as: Hungarian students in voca- higher educational, ts undergoing treatment in an

of socio-therapy for psycho-isorders or addiction,ld in custody,rs, especially if injured in thef rescue or donating blood,s of community work or workblic interest and neurial or self-employed activi-ormed by old-age pensioners org spouses reaching the retire-ge [so-called supplementarys (kiegészítő tevékenységetszemélyek)], if they paid 5% ofss earnings.

Wage earners aged 15 years and over.

er II – “Health Care” Persons employed by a foreign employer.

Hungary Latvia

08

Basic principles See Chapter VII “Survivors”. Financial support in case of employmentinjuries, occupational diseases or death.

No separate scheme. Short-term benefits(in-kind and in-cash) provided underhealth insurance, long-term benefitsunder pension insurance. Compensationprovides additional periodic benefitsunder employers' civil liability.

- Compulefits.

- Partly ununder pe

- State gu

Field of application1. Beneficiaries

Insured wage earners:• wage earners hired for more than 5

working days (40 hours) during onecalendar month;

• civil servants, incl. defense, interior,and prisons;

• working members of co-operatives; • wage earners employed under more

than one labour contract;• contracted managers and supervisors of

enterprises;• those insured solely against employ-

ment injuries and occupational dis-eases, i.e. wage earners hired for lessthan 5 days (40 hours) in the calendarmonth by one or more employers.

All wage earners. All wage earners. Persons inII – “Heal• full-time

tional or• in-patien

institutelogical d

• those he• voluntee

course o• provider

in the pu• entrepre

ties perfsurvivinment aactivitiefolytató their gro

2. Exemptions from the compulsory insurance

Exempt from this insurance risk:• students of doctorate degrees;• workers without a labour contract with

net earnings equal or higher than thestandard monthly minimum wage forthe country;

• persons hired for employment abroad.

Exempt on their own discretion from thisinsurance risk:• liberal professionals and craftsmen;• sole traders;• full or partial proprietors of businesses;• farmers;• working pensioners.

No special scheme. No special scheme. See Chapt


Table VIII

209

efits regulated in compulsory healthpension and invalidity insurance. Seepter V “Invalidity”.

Basic principles

age earners, self-employed persons,rmers and other persons insured ine pension and invalidity scheme (seeapter VI "Old-age");dents attending practical instruction,

ork placement and professional excur-ns;ysically and mentally disabled chil-en and adolescents attending practicalstruction lessons in training organiza-ns and during compulsory placement

ork;dividuals performing voluntary place-ent work on completion of their stud-s, whether they receive payment for not;sabled individuals in professionalhabilitation or training, during practi-l instruction or practice;condary school students, college andiversity students while performing

ork (student employment service);employed persons performing public

ork;lunteers;isoners;rsons performing subsidiary activi-s;rsons performing organised activities.

Field of application1. Beneficiaries

pecial scheme. 2. Exemptions from the compulsory insurance

Slovenia


Social insurance system financed by thecontributions of employers. Earningsrelated benefit.

Earnings-related benefit provided byinsurance scheme financed by employer’scontributions.

Compulsory social insurance for wageearners.

Compulsory insurance scheme financedby contributions from employers and self-employed persons, providing an earnings-related benefit to all wage earners andself-employed persons.

Benand Cha

• People working under employmentcontracts, as well as employed in elec-tive institutions on the basis of member-ship, partnerships, agriculturalcompanies or co-operative organisa-tions and receiving remuneration (civilservants of public administrationincluding)

• People who receive remuneration aspoliticians, judges, prosecutors, mem-bers of the Board of the Bank of Lithua-nia, officials appointed by President orParliament.

Among other employed people in the laware specially mentioned as insured, fol-lowing persons, provided that theyreceive wage for their work: • students at vocational schools, colleges

and higher education establishmentsduring their professional training (prac-tical assignments) whether at the educa-tional establishment or enterprise

• persons referred by labour exchangesfor retraining at enterprises or to carryout public works

• persons staying at social and psycho-logical rehabilitation establishmentswhilst working

• persons sentenced to imprisonmentwhilst working

All wage earners. Wage earners, self-employed, pupils, stu-dents or apprentices during the profes-sional stage of their education, those whoare fulfiling military obligations.

All wage earners. • wfathCh

• stuwsio

• phdrintiow

• inmieor

• direca

• seunw

• unw

• vo• pr• pe

tie• pe

No wage earners are exempted.Officials of Police, State Security andrelated services; officials of Defence andrelated services have their own specialprotection in case of accidents at work orprofessional diseases.

No special scheme. No special scheme. No special scheme. No s



2

scheme. No special scheme.

stained in the course of work under an employment relation-relation to it."des accidents sustained duringmance of charitable or public the course of utilising certainrance benefits (e.g. in connec-an appearance at a medicaln for the determination of

.

An accident or injury occurring duringand as a result of work duties. (nelaimesgad§ jums darba))

Not covered. Exception: use of anemployer's means of transport.

that occurred in consequence ofc hazard involved in an occupa-scope of occupational diseasesned by a Government Decree/1997 (XII.1) Governmentt Appendix.

List of recognised occupational diseases(arodslimîbas) approved by the Ministryof Welfare (Labkla)j§ bas ministrija).

Hungary Latvia

10

3. Voluntarily insured Not applicable. No special scheme. No special scheme. No special

Risks covered1. Employment injuries

Accidental injury during assigned work,causing incapacity or death.

All organisations must be covered by stat-utory insurance for their wage earnerscovering injury, illness or death resultingfrom the performance of working tasks orin direct connection with such activities.

Injury or health damage sustained as aresult of an accident occurring in thecourse of fulfilling work duties.

"Injury superformedship or in Also incluthe perforwork or insocial insution with examinatioinvalidity)

2. Travel between home and work

• during travel between workplace andhome;

• during travel between work and lunch-eon place;

• during travel required for collectingwages.

Not covered. Covered. Covered.

3. Occupational diseases If contained on a list compiled by theMinister of Health and approved onbehalf of the Council of Ministers or ifproven that the illness was caused by con-ditions at the work place.

The list of occupational diseases (an enu-merative list) can be found in the Govern-ment Notification No 290/1995 .

A list of occupational diseases set by theregulation of the Minister of SocialAffairs.

A disease the specifition. The is determiNo. 217Decree, 1s


Table VIII

211

pulsory supplementary insurance forred persons preforming particularly work and work harmful to health, as as insured persons performing activi-which can not be successfully per-ed after attaining a certain age.

tributions paid by the employer as 2001.

3. Voluntarily insured

loyment injuries, injury in casualtion to performance of work or activ-n grounds of which the person con-ed has been insured.

Risks covered1. Employment injuries

ries sustained during the followingneys are classified as employmentries:rect travel (regular route) from home the place of work and back;vel to doctor or medical institutiond back, provided that insured personas sent for treatment by personal doc-r.

2. Travel between home and work

disease caused by work, according toprescribed list of occupational dis-s.

3. Occupational diseases

Slovenia


No voluntary participation arrangements.Private insurance companies may supplyinsurance on general life insurance basis.

No special scheme. Not applicable. Not applicable. Cominsuhardwellties formConfrom

Accident in the working environmentcausing the employee partial or total lossof functional capacity or death.

Accidents occurring in the course of workor connected with usual work.Any sudden occurrence caused by anouter reason, taking place in connectionwith work at the time when the wageearner was performing: his/her normalduties, his/her employer’s orders, otheractgivities being in the employer’s inter-est even without being ordered to do so,and on the way between home and theworking place.

• Violent injury, as well as severe profes-sional intoxication, taking place duringthe working process or during the exe-cution of employment obligations andcausing temporary incapacity of morethan 3 days, a permanent incapacity oreven death.

• Also covers actions carried out for theprotection of public health or humanlife.

Injury or death sustained in connectionwith the performance of working tasks.

Emprelaity ocern

Covered. Covered. Covered. Not covered. Injujourinju• di

to• tra

anwto

The list of occupational diseases is deter-mined by Government Decree of 30November 1994.

List of recognised occupational diseases. • Diseases due to physical, chemical orbiological factors during the work proc-ess, as well as over-stress or over exer-tion.

• List of recognised diseases made by theNational Institute for Medical Expertiseand Work Capacity Recovery (InstitutulNational de Expertiza Medicala siRecuperarea Capacitatii de Munca).

Diseases listed in social security regula-tions (proof of causation also required).List created and adjusted by the Ministryof Labour, Social Affairs and Family.

Anythe ease



2

s taken place:urse of work performed under

oyment relationship or in rela-.the performance of charitablelic work or urse of utilising certain social

e benefits (e.g. in connectionappearance at a medical exami-r the determination of invalid-

Beneficiary must use the professionalrehabilitation and re-training optionsfinanced by the State Social InsuranceAgency (Valsts ‘socia)la)s apdros4ina)s4anasag‘ entu)ra).

rises. exposure to risk: None. liability: No minimum periodse required.it for declaration: Employers

it a copy of the report upon of the investigation of indus-ent to the competent insurancebranch office, no later than thethe month following the

All enterprises.Periods of exposure to risk: none.Periods of liability: noneNo special rules in case of exposure torisk at several enterprises.Time limit for declaration: Insuranceindemnity is granted starting with the daywhen the person is entitled, but not earlierthan 12 months before claim for insur-ance indemnity.No mixed system.

ce of doctor or hospital (butstem exists).

Free choice of doctor or hospital.

[including medicines, medicaldental care] are paid by theurance Fund.ution by the persons involved.

Costs which are not covered by the basichealth care programme and costs of reha-bilitation not covered by the basic socialcare programme are met by the workinjury insurance.No contribution from victim.

Hungary Latvia

12

Conditions1. Employment injuries

See Risks covered. All employers must be covered by statu-tory insurance for their responsibilitiesfor any damage to their wage earnerscaused by injuries or diseases arising inconnection with the performance of theirjob; where a wage earner has sufferedinjury or death the organization ofemployment is responsible for the dam-age ensuing therefrom.

No special scheme. Accident i- in the co

an empltion to it

- during and pub

- in the coinsurancwith an nation foity)

2. Occupational diseases See Risks covered. See above. No special scheme. All enterpPeriods ofPeriods ofof exposurTime limmust submconclusiontrial accidoffice for 8th day of claim.

Benefits1. Temporary incapacity:Benefits in kind

Free choice of doctor or hospital See Chapter II "Health Care". Free choice of doctor, with the exceptionof preventive care performed by theenterprise's own health centres.

See Chapter II – Health Care Free choireferral sy

Payment of costs and contribution by person involved

No co-payments made by patient. Costs of treatment, the so-called "ade-quate expenditure" (set down by law), areborne by the employer.

Payment of costs by Health InsuranceFund.

Patients pay visit fee, see Chapter II"Health Care". In case of hospitalisationthere is no charge except when the patientasks for special amenities.

All costs aids and Health InsNo contrib


Table VIII

213

e regarding period of insurance. Conditions1. Employment injuries

cific diseases caused by lonf-termct influence of the work process anditions at a specific job according torescribed list.

2. Occupational diseases

Benefits1. Temporary incapacity:Benefits in kind

Chapter II "Health Care" and Chapternvalidity".

Free choice of doctor or hospital

compulsory health insurance coversosts of medical treatment for employ-t injuries and occupational diseasesell as any rehabilitation thereafter.

re are no co-payments.

Payment of costs and contribution by person involved

Slovenia


Injuries during the time of work in allworkplaces.

See “Risks covered”. Medical certificate. All employment injuries except thosecaused by wage earner or caused due tointoxication of the wage earner.

Non

Enterprise, work : All enterprises.Periods of exposure to risk: No fixed peri-ods, except for a certain number of chem-icals, for example, working withmaterials containing asbestos. Periods of liability: No minimum periodsof exposure required.

All enterprises are covered. No minimumperiod of exposure required. If the victimof an occupational disease has beenexposed to the risk by more than oneemployer, the allowance is paid by thelast employer.

Medical certificate. • Enterprises, work: all enterprises.• Periods of exposure to risk: for some

diseases the highest permissible periodsof exposure (thresholds) are determinedby regulations issued by the competentdepartment of the industrial hygieneservice. For example: the number ofworking shifts is limited to 4600 in caseof a stamper working in mine with adust concentration risk of category 3 or4.

• Periods of liability: no minimum peri-ods of exposure required.

• Time limit for declaration: no limitationperiod.

Spedirecondthe p

See Chapter II "Health Care" (also enti-tled to spa treatment).

See Chapter II "Health care" See Chapter II "Health Care". The victim of a occupational disease mustsee a doctor chosen by the insurer.

Free choice of doctor or hospital, with theexception of preventive care which maybe provided by the enterprise's own healthcentres.

See V "I

See Chapter II "Health care" Direct payment by the sickness fund.No contribution by person affected.

All charges are paid by:• the employer; • the organizer of the training, requalifi-

cation, refresher courses or other formsof professional training;

• the budget of state social insurances;depending on the category of the bene-ficiary.

Borne by the compulsorily insuredemployer.

Theall cmenas wThe



2

Unlimited.

Sick Pay (baleseti táppénz): For the first fourteen days of incapacityfor work the sickness benefit is paid byemployer. (See Chapter III: Sickness -Cash Benefits)

ick Pay: Maximum 2 yearssick-pay is payable for one

pective of the preceding periodce and the payment of sick-payossibility that the payment ofick-pay can be extended byar).

Until recovery or diagnosis of permanentinvalidity but no longer than 52 calendarweeks.

he average income forming theick Pay (See Chapter III "Sick-h Benefits").

The allowance in case of temporary inca-pacity for work is 80% of the gross aver-age monthly insurance contributionsearnings calculated from the insured per-son’s insurance contributions earnings forthe period of six calendar months termi-nating two calendar months preceding themonth of the insurance case.Maximum 25 times the amount of statesocial security benefit (30 LVL) permonth.

Hungary Latvia

14

Duration of benefits Unlimited. Unlimited. Unlimited. Unlimited

Cash benefits

Waiting period No special scheme. No special scheme. see Chapter III ‘Sickness – Cash Bene-fits’

Accident None.

Duration Until recovery or entitlement to benefitsfor permanent invalidity.

Unlimited. see Chapter III ‘Sickness – Cash Bene-fits’.

Accident S(Accident year -irresof insuranwith the paccident sanother ye

Amount of the benefit See Chapter III "Sickness – Cash bene-fits".

The difference between average earningsof the wage earner before the employ-ment injury or appearance of the occupa-tional disease, and the full amount ofsickness benefit; see Chapter III "Sick-ness Cash Benefits".

In case of work injury, occupational dis-ease or other health impairment con-nected to work caused by the fault of theemployer: 100% of the reference wage.

100% of tbasis of Sness - Cas


Table VIII

215

imited. Duration of benefits

Cash benefits

waiting period for health care, seepter III "Sickness - Cash Benefits".

Waiting period

from first day of incapacity untilvery or entitlement to invalidity pen- or other invalidity benefits. Recipi- are referred to the Invaliditymission by their personal doctor, or

th board, if a return to full workingcity is notcted and in any case after one year'sterrupted claim.

Duration

ness benefit (compensation of wages)temporary absence from work due toccupational disease or employment

ry is 100% of the base. The base is theage monthly gross wage the insuredon received in the calendar yeareding the year in which the tempo- absence occurred. ness benefit must be no lower thanStatutory Reference Amount (see

pter XI "1. General Non-contributoryimum") and no higher than the wageinsured would receive if she/he

ked.

Amount of the benefit

Slovenia


Unlimited. Unlimited. Maximum 180 days. Unlimited. Unl

No special scheme. No special scheme. No special scheme. No special scheme. No Cha

Until recovery or determination of disa-bility.

6 months maximum, extendable by 6months where there is a possibility ofresumption of work.

From the first day of incapacity until fullrecovery or award of invalid status.

During incapacity for work, maximum 12months.

PaidrecosionentsComhealcapaexpeunin

• Sickness benefit (Ligos pasalpa): 100%of average monthly compensatorywage. The monthly compensatory wagecomprises the average wage fromwhich contributions to sickness andmaternity insurance have been collectedover the last but one calendar quarterbefore sickness;

• Lump sum compensation for lost capac-ity of work (Netekto darbingumovienkartine kompenasacija):- if less than 20% of capacity lost, then

10% of 24 times the monthly com-pensatory wage is paid. The amountof lump sum compensation is 3 timeshigher for cases of permanent inca-pacity. Law does not define minimallimit for the lost capacity, but accord-ing to the rules of evaluation of lostcapacity less than 5% is not approved.

- if 20% to 30% of capacity lost, then20% of 24 times the monthly com-pensatory wage is paid.

Amount: 100% of reference wage.

Reference wage: average wage based onearnings over the three months precedingthe first month of entitlement.

100% from the average of the monthlyincomes of the last 6 months which weretaken into consideration in order to estab-lish the individual contribution for socialinsurance in those months.

The difference between average earningsof the wage earner before the employ-ment injury or appearance of the occupa-tional disease and full amount of sicknessbenefit.

Sickfor an oinjuaverpersprecrarySickthe ChaMinthe wor



2

nnuity (baleseti járadék):ed capacity for work

Disability Pension (balesetii nyugdíj):

ced capacity for work (50% ifsilicosis).

The person's working capacity has to bereduced at least by 10%.

nal and the County (Metropoli-cal Expert Committees of theurance Fund.

The Health and Working Capacity Medi-cal Expert Commission (Vesel§ bas undarbspe)ju ekspert§ zes a)rstu komisija).

ars. Review possible either on initiative ofresponsible institutions or at request ofbeneficiary. Not required at regular inter-vals.

Disability Pension: (See Chap-validity) or if it is more favora-gross monthly average earninghich contributions were paid previous calendar year (beforeent).

Annuity: The gross monthlyearning upon which contribu-re paid over the previous calen- (before the accident).

Gross average insurance contributionsearnings calculated from the insured per-son’s insurance contributions earnings forthe period of six calendar months termi-nating two calendar months preceding themonth of the insurance case

Hungary Latvia

16

2. Permanent incapacity:

Minimum level of incapacity giving entitlement to compensation

50% reduction in capacity. Full Invalidity: 66% reduction.Partial Invalidity: 33% reduction.

Pension for Incapacity for Work(töövõimetuspension): 40% reduction incapacity.

Compensation (kahju hüvis): 10% reduc-tion in capacity.

Accident A16% reduc

Accident rokkantság67% reducaused by

Fixing level of incapacity The local medi-collegial board on thebasis of proposal of individual medicaldoctor and dentist.

A special doctor from the Czech SocialSecurity Administration (Česká správasociálního zabezpečení) (social insurancecompany) decides the individual patient'slevel of incapacity.

Pension for incapacity for work and com-pensation – certified by the MedicalCommission

The Natiotan) MediHealth Ins

Possibility of review No special scheme. No special scheme. Pension for Incapacity for Worksee Chapter V ‘Invalidity’

After 2 ye

Basic earnings used for calculating annuity

All earnings used for tax assessment. The benefits are based upon previousearnings. Average gross earnings over thelast three months before incapacity.

Pension for Incapacity for Work see Chapter V ‘Invalidity’ Compensation Average gross earnings over last 12months before the injury or occupationaldisease.

- Accidentter V Inble: the upon wover thethe accid

- Accidentaverage tions wedar year


Table VIII

217

2. Permanent incapacity:

Chapter V "Invalidity". Minimum level of incapacity giving entitlement to compensation

ision taken by the Institute for Pen- and Invalidity Insurance of Sloveniahe basis of an expert's opinion from

edical expert bodies of the Institute.

Fixing level of incapacity

ibility of review on the demand ofpetent bodies. If the beneficiary doesattend the medical examination, theion is not paid until the beneficiaryplies. There is no statutory definedpulsory periodical review.

Possibility of review

Chapter V "Invalidity". Basic earnings used for calculating annuity

Slovenia


See also periodical compensation below

Periodical compensation is paid if 30%loss of capacity or more.

No special scheme. 50% reduction of work capacity. 60% reduction of capacity. See

Assessment of State Medical and SocialExamination Commission (SMSEC) (Val-stybine medicinines socialines ekspertizeskomisija)

The level of incapacity is determined by amedical expert from the Social InsuranceInstitute (ZUS) (Zakład UbezpieczeńSpołecznych).

By medical commission. The permanent incapacity is diagnosed byan appraisal commission of the SocialInsurance Agency.

Decsionon tthe m

Review possible at any time. There is nostatutory defined periodical review.

Possible in case of major change in theinsured person’s state of health.No statutorily defined periodical review.

Revision by medical commission (at 6-12months) or at the demand of the recipient,until the age of 65 years (men) and 60(women).

The regular review of changes in recipi-ent's condition is possible during the firstyear. After this, the commission makes afinal decision on invalidity.

Posscomnot penscomcom

See "Amount or formula" below Reference wage is either:• the average wage over 10 consecutive

years selected from among the lasttwenty years, or

• the best 20 years’ insurance.

Not applicable. In case of permanentincapacity of work the insured is retired(see Chapter V “Invalidity”).

Average gross monthly earnings for thebest non-consecutive five years duringthe previous ten. These earnings are takeninto account as follows:• up to 2500 SKK: 100%;• from 2500 to 6000 SKK: 33,3%;• from 6000 to 10000 SKK: 10%;• over 10000 SKK: disregarded.

See



2

isability pension:ding to the same three classese determination of invalidityee Chapter V "Invalidity")

70% of the monthly averageminimum: HUF 21 960 per

: 65% of the monthly averageminimum: HUF 21 230 per

I: 60% of the monthly averageminimum: HUF 20 210 per

nnuity:enefit expressed as a percent-onthly average earnings and

d by degree of invalidity:duced capacity: 8%duced capacity: 10%duced capacity: 15%duced capacity: 30%.

Percentage of the average monthly earn-ings depending upon reduced capacity:

percentage reduced capacity: of earnings:

100% 80%90-99% 75%80-89% 70%70-79% 65% 60-69% 60%50-59% 55%40-49% 50%30-39% 45%25-29% 35%15-24% 30% 10-14% 25%

Maximum 25 times the amount of statesocial security benefit (30 LVL) permonth.

scheme. No special scheme.

ee (ápolási díj) (See “Annex: care”)

Supplement of 50% or the State SocialInsurance Agency may actually employ acarer for this sum.

scheme. Immediate redemption possible at therequest of the victim, if loss of capacityfor work in the range of 10 to 24%. Thesingle cash benefit calculates as 3 to 18times the amount of the gross averagemonthly insurance contributions earningsof the victim, according to specified pro-visions by the Cabinet of Ministers.

Hungary Latvia

18

Amount or formula See Chapter V “Invalidity”; maximumamount is set at 10 times the nationalstandard monthly minimum wage.

Compensation guaranteeing that incomeafter injury or illness is equal to the indi-vidual's average earnings before the dam-age occurred, taking into account anyinvalidity benefit paid as a result of theinjury or illness. The employer pays thiscompensation every month until the endof the calendar month in which the recipi-ent reaches 65 years of age.

Pension for Incapacity for Work see Chapter V - Invalidity

CompensationPercentage of the reference wage corre-sponding to the incapacity for work,minus the amount of pension paid bystate.

Accident dPaid accorused in thpension, (s• Class I:

earning month

• Class IIearning month

• Class IIearning month

Accident ALevel of bage of mdetermine16-25% re26-35% re36-49% re50-66% re

Supplements for dependants No special scheme. No special scheme. No special scheme. No special

Supplements for care by another person

Reduced working capacity by 90% ormore and need of assistance of anotherperson: supplement equal to 75% of thesocial old age pension.

No special scheme. Pension for Incapacity for Work: none.Compensation: depending on the natureof the necessary care, up to the minimumrates of monthly wage of a hospital assist-ant in state medical institutions.

Nursing FLong-term

Redemption No special scheme. No special scheme. Pension for Incapacity for Work andCompensation: none.

No special


Table VIII

219

Chapter V "Invalidity". Amount or formula

pecific supplements. Supplements for dependants

sing allowance: available to the recip-s of old age, early retirement, invalid-and survivor's pension should they permanent help (cash benefit). See

pter V "Invalidity - Other benefits".

Supplements for care by another person

Chapter V "Invalidity". Redemption

Slovenia


Periodical compensation (Netekto dar-bingumo periodine kompensacija) of lostcapacity of work is paid monthly. It is cal-culated according to the formula:0.5*d*k*D,where:d: lost capacity coefficient;k: compensation coefficient (ratiobetween the person's insured averagemonthly income from the 12 consecutivemonths prior to injury and averageinsured monthlyincome which is valid at the time ofinjury) According to the law k is not lessthan 0,25 and not higher than 3(0.25<k<3).D: average insured monthly income validon month of payment. Average insuredmonthly income is calculated as the aver-age of the wage from which pensioninsurance contributions are collected aswell as any state social insurance sick-ness,maternity and unemployment benefitsover the year (See Chapter VI “Old age”)For lump sum benefits see "TemporaryIncapacity: Amount of the Benefit",above.

The same formula as for disability pen-sion (Renta inwalidzka) (see Chapter V“Invalidity”), although the amount of thepension must be no lower than:• 80% of the basis for calculation in cases

of total incapacity;• 60% of the basis for calculation in cases

of partial incapacity.The pension must be no less than 120% ofthe minimum disability pension.

Persons are classified into one of the fol-lowing degrees:• 1st degree: total loss of work capacity,

of self-service capacity, of self-guidingor orientation in space, requiring assist-ance and permanent surveillance byanother person;

• 2nd degree: total lost of work capacity;the invalid does not require assistanceand permanent surveillance by anotherperson;

• 3rd degree: persons who have lost mini-mum half of their work capacity, havingthe possibility to do a professionalactivity.

When determining the pension of invalid-ity the insured is granted a potentialperiod of contribution, settled as the dif-ference between the complete period ofcontribution and the period of contribu-tion effectively fulfilled at the moment ofintegration in one of the degrees of inva-lidity.

• First twelve months following appear-ance of illness or injury: benefit guaran-tees the recipient's average earnings(over the last 3 months) from before ill-ness or injury, taking into considerationany sickness or invalidity benefits towhich s/he may be entitled.

• After initial twelve month period: bene-fit guarantees 5700 SKK per month,taking into consideration any invaliditybenefits or earnings of the recipient. Ifthe recipient's previous averagemonthly earnings exceed 5700 SKK thebenefit is increased by 75% of the dif-ference between the actual earnings andthis amount.

This benefit is paid until recipient's 65thbirthday.

See

No special scheme. No special scheme. No special scheme. See Chapter V "Invalidity". No s

No special scheme Medical care supplement (Zasiłek pielęg-nacyjny):Granted to persons entitled to a retire-ment, disability or survivors' pensionwho:• are totally incapable of work and

require the assistance of another person,or

• have reached the age of 75.Amount: PLN 135,96 per month(increased in line with pension).

Persons with the 1st degree receive afixed amount for care from a third person.

Immobility Allowance: See Chapter V"Invalidity".

Nurientity needCha

No special scheme. No special scheme. No special scheme. No special scheme. See



2

le until a certain amount, but incident Disability Pension:rminates if recipients work on asis and their income over theour months is not at least 20% the income they would haverior to disability in their previ-ation.

Permanent incapacity: full accumulationpossible.

one, except survivors pension. In case of accumulation with old age pen-sion, employment injury benefit isreduced by 20%.Accumulation impossible with survivorpension or invalidity pension.

Widow(er)'s Pension:e pension that the deceased didhave received for 12 monthsto 18 months if caring for ae deceased or until the child'say if that child is disabled).f persons killed by employmentccupational disease are entitled widow is below pension age,no dependant children and thedid not have the necessaryperiod.t Widow(er)’s Pension:after the cessation of Tempo-w(er)'s Pension on the same as those described in Chapterivors", with the exception that die as a result of an employ-ry or occupational disease doo satisfy any minimum periodsce.

Up to 25% of the gross average monthlyinsurance contributions earnings of thedeceased if incapable of work andentirely or partly supported by thedeceased.The benefit is paid until the day when thedeceased would have reached the retire-ment age.

Hungary Latvia

20

Accumulation with new earnings from work

Permitted. No special scheme. Pension for Incapacity for Work andCompensation: Full accumulation withnew earnings.

It is possibcase of AcPension teregular baprevious flower thanreceived pous occup

Accumulation with other pensions If entitled to more than one invaliditypension, then 100% of the highest pen-sion and 50% of all the others.

No special scheme. Pension for Incapacity for Work: accumu-lation with other state pensions not possi-ble.

Compensation: accumulation possible.

Basically n

3. DeathSurviving spouse

See Chapter VII "Survivors". In Czech law there are 5 types of compen-sation in case of worker’s death.Employer pays these compensations.These compensation cover:• costs connected with worker’s treat-

ment (before his/her death)• costs connected with worker’s funeral • provision of alimony for inheritors

(widow/er, orphans) • lump-sum compensation for inheritors

(widow/er, orphans) – see “Capital sumon death“

• compensation of material damages (forexamples damages to worker’s prop-erty)

The basis for the calculation of compen-sation is the average earnings of thedeceased person (gross average earningsfrom the last quarter of the year when thedeceased had an ordinary wage i.e. notreduced as a consequence of disease orinjury).

see Chapter VII ‘Survivors’ Temporary50% of thor would (extended child of th3rd birthdSpouses oinjury or oeven if thethere are deceased insurance PermanenAvailable rary WidoconditionsVII "Survthose whoment injunot have tof insuran


Table VIII

221

Chapter VI "Old-age". Applies as for the invalidity pension.

Accumulation with new earnings from work

insured person who satisfies the con-ns for two or more pensions in theublic of Slovenia, may enjoy only oneem, of his/her own choice.

Accumulation with other pensions

Chapter VII "Survivors". 3. DeathSurviving spouse

Slovenia


Full accumulation possible. Accumulation permitted. Accumulation only permitted for 3rddegree invalids.

See "Amount of Benefit" above. See well

Full accumulation possible. The pension cannot be accumulated witha disability pension or the survivors' pen-sion.In cases of accumulation permitted withthe old age pension (emerytura), the ben-eficiary can choose between:• employment injury pension and 50% of

the old-age pension, or• old-age pension and 50% of employ-

ment injury pension.

Not possible. See "Amount of Benefit" above. An ditioRepof th

Insurance benefit in the case of death(Periodine0 draudimo is4moka, apdrausta-jam mirus): widows and widowers areentitled to a benefit if they were depend-ant on the deceased at the time of thedeath and they:• do not work and care for the children

(adoptive children), grand-children,brothers or sisters of the deceased untilthese persons reach 8 years of age, or

• have reached pensionable age, or • are disabled (entitlement only continues

as long as the disability subsists).Each recipient is given a compensationequal to the periodical compensation oflost capacity that the deceased wouldhave received (lost capacity coefficient dis taken equal to 1) divided by the numberof recipients plus one, e.g. if there were 4entitled persons they would each receive1/5 of the deceased person's invaliditypension. It is paid on top of other benefits.

See Chapter VII "Survivors".Pension must total at least 120% of theminimum survivors` pension.

See above Chapter VIII “Survivors”. Surviving spouses are entitled to the inva-lidity pension for employment injuries oroccupational diseases that their partneractually received or would have receivedat the time of death. For divorced spousesthe maximum amount of benefit is equalto the alimony received from thedeceased. For conditions of entitlementsee Chapter VII "Survivors".

See



2

t to the benefits described inII -"Survivors", exists even ifed did not have the necessaryperiod.

Children under 18 years of age (24 yearsif studying, unlimited if disabled before18 years of age), total pension: • one child: 25% of the gross average

monthly insurance contributions earn-ings of the deceased

• two children: 35% of the gross averagemonthly insurance contributions earn-ings of the deceased

• three children: 45% of the gross aver-age monthly insurance contributionsearnings of the age deceased

• four or more children: 55% of the grossaverage monthly insurance contribu-tions earnings of the deceased.

Orphans of parents:Children under 18 years age (24 years ifstudying, unlimited if disabled before 18years of age), entitled to a percentage ofsum of parent's gross average monthlyinsurance contributions earnings, total benefit:• one child: 40%• two children: 50%• three children: 60%• four or more children: 70%.

d grandparents: entitlement forts described in Chapter VII -", exists even if the deceasedave the necessary insurance

Up to 25% of the average monthly earn-ings of the deceased for dependent par-ents and other relatives, if they areincapable of work and were entirely orpartly supported by the deceased.The benefit is paid until the day when thedeceased would have reached the retire-ment age.

er VII "Survivors" 80% of the gross average monthly insur-ance contributions earnings of thedeceased.Maximum 25 times the amount of statesocial security benefit (30 LVL) permonth.

Hungary Latvia

22

Orphans of the father or mother of both parents

See Chapter VII "Survivors". See above. see Chapter VII ‘Survivors’ EntitlemenChapter Vthe deceasinsurance

Dependent parents and other relatives

See Chapter VII "Survivors". See above. see Chapter VII ‘Survivors’. Parents anthe benefi"Survivorsdid not hperiod.

Maximum for all beneficiaries See Chapter VII "Survivors". The compensation of costs granted to allsurvivors must not exceed the amountthat would have been due to the deceasedperson as a compensation for loss of earn-ings caused by permanent incapacity forwork.

see Chapter VII ‘Survivors’ See Chapt


Table VIII

223

Chapter VII "Survivors". Orphans of the father or mother of both parents

Chapter VII "Survivors". Dependent parents and other relatives

Chapter VI "Old-age". Maximum for all beneficiaries

Slovenia


Insurance benefit in the case of death:orphans of deceased person are entitled ifthey were dependant upon the deceased atthe time of the death and fall below thefollowing age limits:• Normal: below 18 years of age• Full-time students: below 24 years of

age• Disabled: entitlement only continues as

long as the disability subsists.For amount see "Spouse" above.

Orphans of both parents:Compensation: entitled only for one par-ent. Orphans have a right to choose.

See Chapter VII "Survivors".Pension must total at least 120% of theminimum survivors' pension.

Age limits:• Normally: 16 years;• Full time students: max. 26 years; • Disabled children: as long as disability

continues if the disability appeared dur-ing the time when the children were inone of the first two situations.

For amounts see "Surviving Spouse"above.

Having lost both parents: the total amountof the benefits they could have from bothparents.

Amount of benefit is equivalent to theemployment injury or occupational dis-ease invalidity pension that the deceasedwas or would have been entitled, for con-ditions see Chapter VII "Survivors".

See

Insurance benefit in the case of death(Periodine0 draudimo is4moka, apdrausta-jam mirus) all those who were dependantupon the deceased at the time of death,(including parents, adoptive parents,brothers and sisters) who:• do not work and care for the children

(adoptive children), grandchildren,brothers or sisters of the deceased untilthese reach 8 years of age,

• have reached pensionable age, or • are disabled (entitlement only continues

as long as the disability subsists)For amount see "Spouse" above.

See Chapter VII "Survivors". Pension must total at least 120% of theminimum survivors' pension.

No provisions. The compensation of alimony costs forsurvivors if the deceased had the duty tomake those expenses.

See

Maximum for all beneficiaries variesaccording to the number of beneficiariesand all beneficiaries receive an equalshare. Each individual's benefit is equal tothe periodical compensation of lostcapacity that the deceased person wouldhave received (lost capacity coefficient dis taken equal to 1) divided by the numberof recipients plus one, e.g. if there are 4entitled persons the pension is divided by5 and this amount is given to each entitledperson.

See Chapter VII "Survivors". Pension must total at least 120% of theminimum survivors' pension.

100% of the deceased person's pension. Benefit must not exceed the amount ofthe benefits that the deceased was orwould have been entitled to at time ofdeath.

See



2

ernment gives support, depend-e income level of the familyistance benefit); it can even payial costs.

Funeral benefit (apbed§ s4anas pabalsts):twice the gross average monthly insur-ance contributions earnings of thedeceased and no lower than 5 times theamount of state social security benefit (30LVL per month).

er V – Invalidity The following services shall be availableto the insured person:• medical treatment, care and medical

rehabilitation;• vocational retraining;• vocational rehabilitation.

Hungary Latvia

24

Capital sum on death See Chapter VII "Survivors". One-off lump sum indemnification of sur-vivors:• spouse: 50,000 CZK• orphan (entitled to pension): 80,000

CZK• Parent of deceased (in special circum-

stances): 50,000 CZKA higher amount can be agreed in collec-tive agreements or fixed by internal regu-lations issued by the employer.

Compensation for material damage.

Compensation is due to inheritors

Compensation of funeral costs: Paid to the person who has borne thecosts including those invoiced by thefuneral office, bearer charges and thosefor travel, headstone, grave maintenanceand one third of the price of adequatemourning clothing.The statutory funeral benefit granted fromthe State Social Subsidy system to all sur-vivors will be deducted from this amount.

Funeral Grant: see Chapter VII ‘Survi-vors’

None.

Local goving on th(social assall the bur

4. Rehabilitation Measures under the Handicapped Reha-bilitation and Social Integration Act. Thenational programmes are initiated by aGovernment Committee and a Govern-ment run fund.

No special provision in case of employ-ment injuries and occupational diseases.See Chapter III: Sickness - Cash benefits.See Chapter V: Invalidity.

Medical rehabilitation (taastusravi): pro-vided under the health care benefits inkind scheme (see Chapter II ‘HealthCare’)Local authorities are responsible for theprovision of social rehabilitation (e.g.special transportation for disabled per-sons, adaptation of the dwelling, personalassistant).

See Chapt


Table VIII

225

pecial scheme. Capital sum on death

Chapter V “Invalidity: Rehabilita-”.

4. Rehabilitation

Slovenia


Lump sum grant (Laidojimo pasalpa)equal to 100 times the national officialaverage insured monthly income valid onmonth of payment of this benefit ( SeeChapter VI “Old age” ). It is dividedequally between the following familymembers of the deceased:• the spouse• children until they reach 18 years of age

(24 years if full-time students)• children of the deceased born after the

death• parents if they do not work and were

dependent on the deceased when thedeath occurred.

• Funeral Grant (zasiłek pogrzebowy):available to persons who paid thefuneral costs for a pensioner or a mem-ber of their family.

Amount: 200% of the national averagewage at time of death.

• One-off payment (for survivors) (jedno-razowe odszkodowanie z tytułu śmiercipracownika lub rencisty):

Amount: PLN 38454,60 is due to thespouse or child of the deceased; increasedby PLN 7695,40 for each additionaldependent person. This sum is paid by theemployer.

Death grant (ajutor de deces)Lump sum of 1 400 000 ROL, paid on 1stof January 2002.

Entitled persons: surviving spouse, chil-dren, relatives or any persons able toprove their contribution to the funeralexpenses.

Death grant (Jednorazové odškodneniepozostalých):Lump sum payment:• spouse: 7500 SKK − since April 2002:

15000 SKK; • orphan: 12000 SKK − since April 2002:

24000 SKK;• parent (in special circumstances): 7500

SKK − since April 2002: 15000 SKK.

Funeral grant (Náhrada primeranýchnákladov spojených s pohrebom):Lump sum to cover funeral expenses: costinvoiced by the funeral office, cemeterycharges, cost of head stone (but maximumof 8000 SKK or 190 EUR - since April2002: 20000 SKK), adjustment of thegrave, 1/3 of the cost of adequate mourn-ing clothing for close relatives and travelcosts. This grant is lowered by 2100 SKK(50 EUR) - which is the state benefit forfuneral expenses (see Chapter VII "Survi-vors - Other benefits").

No s

See Chapter V "Invalidity". Rehabilitation Pension (Świadczenierehabilitacyjne): 75% of the reference wage for the disabil-ity pension for 6 months, extendable by amaximum of 30 months.

The rehabilitation of the insured personand his passing to the active life will bedone on the basis of the conclusions of aphysician and the Commission for exper-tise and evaluation of work capacity(Comisia pentru Expertiza si Evaluare aCapacitatii de Munca).

• Guidance for job selection by LabourOffice;

• Vocational preparation and training forcitizens with lower working ability. TheLabour Office contributes 1000, 2000or 3000 SKK according to the period oftraining (up to 4 weeks, up to 8 weeksand over 8 weeks). This contribution ispaid to the employer;

• Job mediation provided by LabourOffice;

• Creation of sheltered workplaces. TheLabour Office pays up to 250000 SKKfor the creation of 1 place for 1 personand up to 40000 SKK per annum for itsmaintenance.

See tion



2

allowance tion Allowancepplement

The following expenses are compensated:prosthetic devices, disbursement for anescort, travel expenses to medical treat-ment institutions, expenses for the pur-chase of technical assistance equipmentand repair of such, as well as pay for aperson’s medical treatment, care, medicaland professional rehabilitation (if theseexpenses are not covered by health careservices minimum).

er VI – Old-age Revised annually according to changes inthe consumer price index and socialinsurance contributions earnings index.

ick Pay is taxable income. Inher benefits see Chapter VI –

Benefits, except sickness benefits, are notliable to taxation.

Hungary Latvia

26

5. Other benefits See Chapter XI "Guaranteeing sufficientresources".

Compensation for pain and reduced socialopportunities (náhrada za bolest a ztí_enéspolečenské uplatnění): calculated on the basis of a system ofpoints as assessed by the doctor. Compensation for material damage. Compensation for adequate expenditureconnected with treatment.

If the need for extra expenses is certifiedby the Medical Commission, the respon-sible employer is obliged to compensate:• prosthesis and aids• prescription medicinal products• treatment in a sanatorium• travel expenses to health establishment

or sanatorium• expenses for auxiliary care.

Disability Re-adaptaRetrainingIncome su

Adjustment Annual adjustment on discretion of theSupervisory board of the National SocialSecurity Institute depending on thegrowth of revenues and Consumer PriceIndex during the preceding year.

See Chapter V: Invalidity.The average earnings used as a basis forthe calculation for the compensation areadjusted according to price inflation.

Pension for Incapacity for Work see Chapter V ‘Invalidity’

Compensation:Indexation linked to consumer priceindex.

Survivor's Pension see Chapter VII ‘Survivors’

See Chapt

Taxation and social contributions1. Taxation of cash benefits

Not subject to taxation. Not subject to taxation. Pension for Incapacity for Work: subjectto taxationCompensation: subject to taxation. Survivor's Pension: not subject to taxa-tion.

Accident Scase of otOld-age


Table VIII

227

validity benefit: see Chapter V "Inva-ity".

isability allowance: see Chapter Vnvalidity".ccupational rehabilitation benefit: seeapter V "Invalidity".

5. Other benefits

Chapter VI “Old age”. Adjustment

validity pension: subject to taxation.isability allowance: not subject to tax-ion.ursing allowance: not subject to taxa-n.pplementary allowance: not subject

taxation.rvivor's Pension: subject to taxation.idow/widower pension: subject toxation.ccupational rehabilitation benefit:bject to taxation.

Taxation and social contributions1. Taxation of cash benefits

Slovenia


One-off payment to the wage earner (jed-norazowe odszkodowanie z tytułu stałegolub długotrwałego uszczerbku nazdrowiu):Paid by the employer• in respect of employment injury or

occupational disease, in the event ofpermanent or prolonged deterioration inthe person's state of health, PLN 415,80for each percentage of deterioration, butnot less than PLN 1554,80; or

• full compensation for personal itemsrequired for work that are lost or dam-aged during the accident.

Additional benefit for care by another for1st grade invalids, see Chapter V “Inva-lidity” above.

Compensation for pain (Odškodnenie zabolest’):Lump sum maximum 72000 SKK.

Compensation for reduced social oppor-tunities (Odškodnenie za st’az4eniespoločenského uplatnenia):Lump sum, even if there is no reductionin working capacity, calculated on thebasis of a system of points as assessed bydoctor.Maximum 240000 SKK for both previouscompensation benefits. The courts havediscretion to award more in special cases.

Compensation of valid costs linked tocure (Náhrada účelných nákladov spo-jených s liečením): for example costs ofspecial dietary food. Compensation for material damage(Náhrada majetkovej škody):Compensation for damage not taken intoconsideration by the benefits mentionedabove (e.g. the claimant is no longer ableto perform certain domestic actions andhas to rely on paid assistance fromanother person).

• Inlid

• D"I

• OCh

Periodic compensation of lost capacity isadjusted according to quarterly averageinsured income D (see "formula" above).

Automatic adjustment based on theannual consumer price index and annualnational average wage index.Average pensions must be increased by atleast any rise in the consumer price indexplus 15% of the difference between thenational average wage index and the con-sumer price index established for the yearin question if the wage index is lowerthan the price index.

Periodical re-evaluation according to theprice index evolution.

Benefit - compensation for loss of earn-ings in case of permanent incapacity - isadjusted according to the annual increaseof average earnings (for example: for theyear 1995 the adjustment of average earn-ings was + 15,2%; for the year 2000 itwas + 6,5%).

See

Not subject to taxation. • Pension for employment injuries oroccupational disease: subject to taxa-tion;

• One-off payment: not subject to taxa-tion;

• Medical Care Supplement: not subjectto taxation;

• Funeral Grant: not subject to taxation.

Not subject to taxation. Not subject to taxation. • In• D

at• N

tio• Su

to• Su• W

ta• O

su



2

er VI – Old-age See Chapter III "Sickness - cash bene-fits".

er VI – Old-age No special scheme.

Hungary Latvia

28

2. Limit of income for tax relief or tax reduction

Not applicable. Not applicable. Pension for Incapacity for Work: SeeChapter V ‘Invalidity’

Compensation: Taxation applies if a cer-tain minimum income is exceeded (EEK12000 a year).

Survivor's Pension: see Chapter VII ‘Sur-vivors’

See Chapt

3. Social security contributions from benefits

No special scheme. No special scheme. Pensions for Incapacity for Work: None.

Compensation: None.

Survivor's Pension: None.

See Chapt


Table VIII

229

Chapter III "Sickness-Cash Benefits-tion and contribution".

2. Limit of income for tax relief or tax reduction

pensions contribution for compul- insurance schemes. See Chapter Iancing: Contribution of insured andloyed".

3. Social security contributions from benefits

Slovenia


Not applicable. Income is taxable above a specified mini-mum amount (493,32 PLN per year in2001 and 518,16 PLN per year in 2002).

Not applicable. Not applicable. See Taxa

No special scheme. Deduction of contributions for health carefrom pension for employment injuries oroccupational disease.

Health care contributions. No special scheme. Fromsory"Finemp


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