Comparative tables
The MISSOC comparative tables contain detailed information on social protection in 31 countries structured into 12 main chapters (tables): financing, healthcare, sickness, maternity/paternity, invalidity, old age, survivors, accidents at work and occupational diseases, family, unemployment, guaranteed minimum resources and long-term care. Each table is divided into numerous categories such as legal basis, field of application, conditions and benefit amount.
The Correspondent’s Guide explains how the MISSOC correspondents should complete the tables. Definitions of the terms used are available in the Glossary.
Information is
- updated on a biannual basis with validated information for the situation on 1 January and 1 July of each year.
- available from the year of accession to the EU, e.g. 2007 for Bulgaria and Romania and 2013 for Croatia.
- not available for the UK for January 2015 and from January 2020 onwards, and Iceland for January 2017, July 2017 and July 2018.
The exchange rate applied refers to the date of the update, i.e. 1 January or 1 July of the relevant year.
For information on social protection in Albania, Armenia, Azerbaijan, Bosnia and Herzegovina, Georgia, Moldova, Montenegro, the Russian Federation, Serbia, North Macedonia, Turkey and Ukraine, please visit the MISSCEO website.
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- All tables
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General principles
- Introduction
-
Self-employed
- Main legislation
- Legal definition
- Coverage
- Different types of self-employment
- New forms of self-employment
-
I. Financing
- General principles
- Earmarked taxes
- Earnings base
- Minimum and maximum levels
- Credited contributions
-
Overall social contributions
- Rates
-
Risk-specific principles
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1. Healthcare
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
2. Sickness: cash benefits
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
3. Maternity/paternity
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
4. Invalidity
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
5. Old-age
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
6. Survivors
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
7. Accidents at work and occupational diseases
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
8. Family allowances
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
9. Unemployment
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
10. Guaranteed minimum resources
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
-
11. Long-term care
- General schemes
-
Self-employed
- Source of financing
- Social contributions: earnings base
- Social contributions: calculation method
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1. Healthcare
-
II. Health care
- Applicable statutory basis
- Basic principles
-
Field of application
- 1. Beneficiaries
- 2. Exemptions from compulsory insurance
- 3. Voluntarily insured
- 4. Eligible dependants
- Qualifying period
- Duration of benefits
-
Organisation
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1. Doctors:
- Authorisation
- Remuneration
- 2. Hospitals
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1. Doctors:
-
Benefits
-
1. Medical treatment:
- Free choice of doctors and access to specialists
- Patient charges (co-payment)
- Exemption or reduction of patient charges
-
2. Hospitalisation:
- Choice of and access to hospital
- Patient charges
- Exemption or reduction of patient charges
-
3. Dental care:
- Treatment
- Dental prostheses
- 4. Pharmaceutical products
- 5. Prostheses (excluding dental), spectacles, hearing-aids
- 6. Other benefits
-
1. Medical treatment:
- Taxation
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
III. Sickness - cash benefits
- Applicable statutory basis
- Basic principles
-
Field of application
- 1. Beneficiaries
- 2. Exemptions from compulsory insurance
-
Eligibility criteria
- 1. Qualifying period
- 2. Medical certification/declaration
- 3. Other conditions
- Waiting period
- Continued payment by the employer
-
Benefits
- 1. Calculation method or pension formula
- 2. Minimum and maximum benefits
- 3. Maximum duration
- 4. Benefit for reduced working time because of sickness
- 5. Paid sickness benefit or leave to care for sick family members
- 6. Periods credited or taken into consideration
- 7. Sickness benefits for the unemployed
- 8. Other benefits
- Return to active working life
- Indexation
- Cumulation with earnings from work
- Cumulation with other social security benefits
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
IV. Maternity/Paternity
- Applicable statutory basis
- Basic principles
-
Field of application
- 1. Benefits in kind - Medical care
- 2. Maternity/Paternity leave and benefit
-
Eligibility criteria
- 1. Benefits in kind - Medical care
- 2. Maternity/Paternity leave and benefit
-
Benefits
- 1. Benefits in kind - Medical care
-
2. Maternity/Paternity leave
- Duration of leave
- Flexibility and transferability
-
3. Maternity/Paternity benefit
- Amounts
- Continued payment by the employer
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Criteria for access to services/benefits
- Conditions
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
V. Invalidity
- Applicable statutory basis
- Basic principles
- Risk covered: Definition
- Field of application
- Exemptions from compulsory insurance
-
Eligibility criteria
- 1. Qualifying period
- 2. Assessment criteria and categories of capacity/incapacity for work
- 3. Period for which benefits are payable
-
Assessment
- 1. Evaluators
- 2. Review
-
Benefits
- 1. Calculation method or pension formula
- 2. Reference earnings or calculation basis
- 3. Minimum and maximum benefits
- 4. Periods credited or taken into consideration
- 5. Supplements for dependants
- Other benefits
-
Return to active working life
- Vocational training and work-related rehabilitation
- Preferential or reserved employment of persons with disabilities
- Indexation
- Cumulation with earnings from work
- Cumulation with other social security benefits
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
VI. Old-age
- Applicable statutory basis
- Basic principles
-
Field of application
- 1. Persons covered
- 2. Exemptions from compulsory insurance coverage
-
Eligibility criteria
- 1. Retirement age
- 2. Qualifying period and other criteria for receiving an old-age pension
- 3. Early retirement
- 4. Arduous and hazardous jobs
- 5. Deferred retirement
-
Benefits
- 1. Determining factors
- 2. Calculation method, pension formula or amounts
- 3. Reference earnings or calculation basis
- 4. Periods credited or treated as contributory
- 5. Back-purchase of insurance periods
- 6. Supplements for dependants
- 7. Special supplements
- 8. Minimum pension and means-tested benefit
- 9. Maximum pension
- 10. Early retirement
- 11. Arduous and hazardous jobs
- 12. Partial retirement
- 13. Deferment
- Indexation
- Cumulation with earnings from work
- Cumulation with other social benefits
-
Taxation and social contributions
- 1. Taxation of pensions
- 2. Limits of income for taxation of pensions
- 3. social contributions on pensions
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
VII. Survivors
- Applicable statutory basis
- Basic principles
- Field of application (in relation to the deceased)
- Exemptions from compulsory insurance (in relation to the deceased)
- Entitled persons
-
Eligibility criteria
- 1. Deceased insured person
- 2. Surviving spouse
- 3. Divorced spouse
- 4. Surviving partner or cohabitant
- 5. Children
- 6. Other persons
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Benefits
- 1. Surviving spouse, divorced spouse, surviving partner
- 2. Surviving spouse: remarriage
- 3. Children
- 4. Other beneficiaries
- 5. Maximum total amount payable to all those entitled to benefits
- 6. Other benefits
- 7. Minimum benefit
- 8. Maximum benefit
- Indexation
- Cumulation with earnings from work
- Cumulation with other social security benefits
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
VIII. Accidents at work and occupational diseases
- Applicable statutory basis
- Basic principles
-
Definition
- Accidents at work
- Occupational diseases
-
Field of application
- 1. Beneficiaries
- 2. Exemptions from compulsory insurance
-
Eligibility criteria for accidents at work and occupational diseases
- 1. Occupational diseases
-
Exposure to risk and liability period
- 2. Time-limit for claiming
- Waiting period
- Continued payment by the employer
- Assessment criteria
- Evaluators
- Review
- Benefits in kind - Healthcare
-
Cash benefits
- Calculation method or benefit formula
- Partial benefit
- Reference earnings or calculation basis
- Minimum and maximum benefits
- Maximum duration
- Supplements for dependants
- Supplements for care by another person
- Other benefits
- Redemption
-
Return to active working life
- Vocational training and work-related rehabilitation
- Sanctions
-
Death
- Surviving spouse, children, other persons
- Indexation
- Cumulation with earnings from work
- Cumulation with other social security benefits
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
IX. Family benefits
- Applicable statutory basis
-
Child benefit
- Basic principles
- Field of application
-
Eligibility criteria
- 1. Residence requirements
- 2. Other criteria
- Age limits
-
Benefits
- 1. Amounts
- 2. Means test
-
Parental leave and benefit
- 1. Basic principles
- 2. Field of application
- 3. Eligibility criteria
-
Parental leave
- Duration of leave
- Flexibility and transferability
-
Parental benefit
- Amounts
-
Child care allowances
- 1. Basic principles
- 2. Field of application
- 3. Eligibility criteria
-
4. Benefits
- Amounts
- 5. Means test
- 6. Free or subsidised childcare facilities
-
Other benefits
- 1. Birth and adoption grants
- 2. Allowance for single parents
- 3. Special allowances for children with disabilities
- 4. Advance on maintenance payments
- 5. Other allowances
- In-work benefits (tax credits)
- Tax concessions
- Indexation
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
X. Unemployment
- Applicable statutory basis
- Basic principles
-
Unemployment insurance benefits
- 1. Persons covered
- 2. Main eligibility criteria
- 3. Qualifying period
- 4. Waiting period
- 5. Reference basis for calculation
- 6. Amounts
- 7. Duration of benefits
-
Temporary/Partial unemployment benefits
- 1. Description
- 2. Eligibility criteria
- 3. Amounts
-
Part-time unemployment benefits
- 1. Description
- 2. Eligibility criteria
- 3. Amounts
-
Specific arrangements for older unemployed
- 1. Description
- 2. Eligibility criteria and amount
-
Specific arrangements for young unemployed
- 1. Description
- 2. Eligibility criteria and amount
-
Specific arrangements for long-term unemployed (LTU)
- 1. Description
- 2. Eligibility criteria and amount
-
Redundancy compensation
- 1. Description
- 2. Eligibility criteria and amount
-
Unemployment assistance
- 1. Persons covered
- 2. Main eligibility criteria
- 3. Qualifying period
- 4. Waiting period
- 5. Means test
- 6. Amounts
- 7. Duration of benefits
- Supplements for dependants
- Other cash supplements
- Cash payments to assist the unemployed into employment
- Sanctions
- Indexation
- Cumulation with earnings from work
- Cumulation with other social security benefits
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limits of income for taxation of cash benefits
- 3. social contributions on benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
XI. Guaranteed minimum resources
- Applicable statutory basis
- Basic principles
- Persons covered
-
Main eligibility criteria
- 1. Nationality and residence
- 2. Age
- 3. Other criteria
- 4. Specific activation conditions relating to those able to work
-
Means test
- 1. Definition of income and deductions allowed
- 2. Income excluded
- 3. Property and other assets
-
Guaranteed minimum income
- 1. Determination of minimum resources
- 2. Minimum income level
- 3. Duration and time limits
-
Supplements
- 1. Housing allowances
- 2. Specific (access) to healthcare benefits
- 3. Other supplements (within the social protection system)
- Assessment of claims
- Recovery of benefits
- Indexation
- Cumulation with earnings from work
- Cumulation with other social security benefits
-
Taxation and social contributions
- 1. Taxation of cash benefits
- 2. Limit of income for taxation of cash benefits
- 3. Social security contributions on cash benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
XII. Long-term care
- Applicable statutory basis
- Basic principles
-
Risk covered
- Definition
- Field of application
-
Eligibility criteria
- 1. Qualifying period
- 2. Minimum level of dependency
- 3. Age
-
Organisation
-
1. Evaluation of dependency
- Evaluators and procedure
- Indicators and categories of need
- Review
-
2. Providers
- Professional providers
- Informal carers
-
1. Evaluation of dependency
-
Benefits
-
Benefits for persons in need of care
-
1. Benefits in kind
- Home care
- Semi-residential care
- Residential care
- Other benefits in kind
- Cost sharing for benefits in kind
-
2. Cash benefits
- Means test
- 3. User choice
-
1. Benefits in kind
- Support for informal carers
-
Benefits for persons in need of care
- Indexation
- Cumulation with earnings from work or other benefits
- Taxation of cash benefits
-
Self-employed
- Field of application
- Basic principles
- Criteria for coverage
- Dual employment status
-
Benefits
- Criteria for access to services/benefits
- Amounts, duration, co-payments
-
Taxation and social contributions
- Taxation of cash benefits
- Social contributions on benefits
-
General principles