11
Overview 2: Public expenditure for families with children in Germany
- year 2000 -
thousand million Euro_________ | |
tax expenditure transfers in cash from public budgets (federal, |
37.3 |
state and local level) contribution payments to social pension |
26.9 |
insurance for years of child care |
11.5 |
transfers in kind from public budgets 1) |
71.0 |
transfers in cash from social insurance 2)__________ |
_____________16.0_____________ |
total 1) 1999 |
about 150 |
2) including “contribution expenditure” (contribution-free insurance) in health | |
insurance of children only and transfers in motherhood____________________________ |
kind in case of pregnancy and |
Source: Deutsche Bundesbank (2002: 19).
According to this overview by the German Bundesbank (2002) about 16 thousand million
Euro (more than 10 % of all public expenditure for families) are financed by social insurance
schemes. But there is another important sum financed by federal budget but relevant for
social pension insurance, namely contributions paid by the federal public budget to social
pension insurance for years of child care that are credited in the individual account of social
pension insurance. This is a relevant topic when discussing the role of transfers for families
within social pension insurance (see below). Taking these two positions together, about 20 %
of all family-oriented public transfers are linked to social insurance in Germany.
In social insurance schemes there exist a variety of measures focused on families. Without
being comprehensive the following instruments shall be mentioned (see Overview 3):
Overview 3: Instruments used in social insurance in favour of families
health insurance |
long-term care |
unemployment |
pension insurance |
coverage of non-working spouse and children |
higher benefits for |
credits for years of | |
benefits in case of |
contribution to pension |
fictitious increase | |
higher widow(er)’s |