Country | Degree of exemption | Logic/formula to calculate the transfer amount for the non-contributors | Transfer mechanism | Financing source of transfer | GGHE as % of THE [48] | Expenditures of social health insurance fund as % of GGHEa [48] | ||||
---|---|---|---|---|---|---|---|---|---|---|
1995 | Year prior to intro-duction of govt budget transfers | 2013 | 1995 | Year prior to intro-duction of govt budget transfers | 2013 | |||||
Croatia | 100Ā % [28] | Pensioners with pensions below the average net wage: 1Ā % of gross pension | Individual-based for pensioners and unemployed | General taxation for pensioners and unemployed; | 86 | n/a | 80 | 95 | n/a | 94 |
Central and local governments budget for the rest [28] | ||||||||||
Unemployed: 5Ā % of unemployment benefit [28] | Lump sum for the rest [20] | |||||||||
The rest: lump sum decided upon in the budget-making process [20] | ||||||||||
Czech Republic | 100Ā % [24] | Contribution rate of 13.5Ā % applied to 25Ā % of the average monthly wage two years prior to the current year [24] | Individual-based [24] | Central government budget [19] | 91 | n/a | 83 | 84 | n/a | 93 |
Estonia | 100Ā % [16] | For the registered unemployed: 13Ā % of an annually defined amount | Individual-based [16] | Unemployment insurance fund | 90 | 86 (1998) | 78 | 86 (1999) | n/a | 87 |
The rest: 13Ā % of an annually defined amount [16] | Central government budget [40] | |||||||||
Hungary | 100Ā % [17] | Not specified [20] | Lump sum [17] | Central government budget [17] | 84 | n/a | 64 | 80 | n/a | 83 |
Poland | 100Ā % [18] | Calculated on the basis of unemployment benefits [18] | Individual-based [18] | Central government budget [18] | 73 | 65 (1998) | 70 | 84 (1999) | 0 (1998) | 86 |
Slovakia | 100Ā % [22] | 4.78Ā % of national average wage [22] | Individual-based [22] | Central government budget [22] | 89 | n/a | 70 | 96 | n/a | 90 |
Slovenia | 100Ā % [23] | Fixed amount [23] | Individual-based [23] | Central government budget, municipalities [23] | 78 | n/a | 72 | 94 | n/a | 93 |