The term social tax was substituted by social insurance contributions, thus emphasizing principles of social insurance.

5. National insurance tax.

quot (e) National insurance tax

In 1996, the personified records of the social tax were introduced, i.e., an insurance account was opened for every socially insured person for the registration of the social tax payments.

In 1994, the State Social Insurance Fund was established to administer the social tax and to provide social services, and was transformed into a non profit organisation, public joint stock company State Social Insurance Agency in 1998.

In standard analyses, the tax cut brings a reduction in government purchases of goods and services, like defense. But a tax cut could instead contract the welfare state social assistance and social insurance, which constitute social wealth.

Pursuant to the Law On State Social Insurance, the Law On Social Security, the Law On Social Tax, the Law On State Pensions, the Law On Compulsory Social Insurance Against Unemployment, the Law On Insurance Against Accidents at Work and Occupational Diseases the receipt of the maternity benefit does not restrict receiving of any other benefit or social insurance services.

The object of the social insurance contributions of employees was harmonised with the object of the personal income tax.

The social insurance subsystem is funded primarily by payments and contributions (11 and 16 per cent, respectively) and by tax revenue.

Social insurance

Social insurance payments

Social insurance allowances

Divorce case, a tax appeal, and an important marine insurance claim.

Private social insurance schemes

243. Social insurance benefits for farmers are paid from the contributory Farmers apos Social Insurance Fund.

I work for the factory, the income tax, and the insurance already.

Source Social Insurance Board, www.ensib.ee

Social insurance system 366 80

3) social insurance and assistance

The payment of pensions is financed by social insurance contribution payments (the state social insurance special budget).

China is providing investment insurance and tax breaks to companies that invest abroad.

Thus, the contribution of every employee in social insurance was not related to the scale of social insurance services and the employee was not interested in developing her his social insurance.

Operating in the country is a system of insurance that takes two forms State social insurance and voluntary social insurance (article 215 of the Labour Code).

Social insurance reform 358 365 79

Allowances and other social insurance benefits

If a business partnership was involved, spouses could pay social insurance and build up their own social insurance record.

The payment of disability pensions is financed from the social insurance contribution payments (the state social insurance special budget.

The payment of survivor's pensions is financed from the social insurance contribution payments (the state social insurance special budget).

In 1998, the Law On State Social Insurance became effective, introducing changes in the area of financing social insurance.

137. Social insurance covers workers apos family members for all forms of insurance.

Foreign tax and social security claims

In accordance with the Law On State Social Insurance, social insurance is compulsory also for persons who receive maternity benefits.

Tasks in the field of the social insurance of farmers are performed by the Fund for Agricultural Social Insurance (KRUS).

Insurance companies, insurance brokers, and institutions involved with private pension plans or social security

Health, social insurance, gymnastics, sport and tourism

Average social insurance cash benefits, 1989 1994

In 1991, the social tax was introduced.

In 1936, comprehensive social insurance laws were enacted under the Workers apos General Insurance legislation.

Sickness and maternity insurance occupational risks insurance invalidity and life insurance retirement, cessation of employment at an advanced age and old age insurance, and day care and social benefits insurance.

Sakareli, Sofia, Department of Social Protection and Insurance

Tatsi, Eleni, Department of Social Protection and Insurance

Vendi, Stavroula, Department of Social Protection and Insurance

Administration organization of the Polish social insurance system

Concerning social insurance, the Charter on Social Insurance has been revised in 2003 to include more provisions beneficial to female workers as mentioned above.

The protection of maternity in Estonia is guaranteed by the Employment Contracts Act, the Public Service Act, the Working and Rest Time Act, the Holidays Act, the Health Insurance Act, the Social Tax Act, the Child Benefits Act and the State Pension Insurance Act.