to have five consecutive years of Swiss social
security coverage immediately prior to
departure), Swiss or EU/EFTA nationals with
residence outside Switzerland or the EU/EFTA
may join the voluntary insurance scheme.
Requests must be sent in to the Swiss
c
Competent authorities Contributions paid by
employers and employees are collected by the
Turkish Social Security Institution for both
salaried persons and self-employed persons.
Turkey Social security systems around the
globe 328 Voluntary social security
(banking and insurance) and 8.26% (tunnelling,
rock drilling and blasting). The amount is paid
annually, also to the Department of Labour.
South-Africa Contributions Social security
systems around the globe 304 1. UIF Maximum
benefits apply after four yea
not deductible for federal income tax
purposes, but are permitted as a deduction on
certain state returns. Although the employers
matching contribution is not taxable to the
individual, the employees contribution is (i.e.,
it is not excluded from the indi
wages/salaries are not paid to the woman or
her (common law) spouse. In order to qualify,
the woman or her (common law) husband
must: have made contributions for at least
seven of the last ten months prior to the
month of expected confinement; be certifie
according to cantonal law. Switzerland Social
security systems around the globe 319 Age
limit: child allowance: 16 years; 20 years for
children unable to engage in paid
employment; vocational training allowance:
25 years. 7. Accident insurance (UV)
Compul
or are in employment outside Saint Lucia
under such conditions as are prescribed; and
were members of the National Provident
Fund, established under the repealed National
Provident Fund Act, 1970, and are insured
persons under the NIC Act. These persons
for Occupational Injuries and Diseases (COID)
and, as a result, South Africa is not party to
any social security treaties. In respect of health
care benefits, sickness benefits, family
benefits, personal accident cover and
retirement, these are all typica
compensation exceeds certain limits. The socalled Additional Medicare Tax, which is
different from the Unearned Income Medicare
Contribution (discussed later) is a provision
enacted under the Patient Protection and
Affordable Care Act of 2010 (PPACA). The
Allowance is payable on the death of a spouse
or civil partner who is over 45 and under State
Retirement Pension age, unless he/she is
entitled to widowed parents allowance.
Bereavement allowance is paid for a period of
52 weeks. The amount payable depend
continue to be claimed, a corresponding
charge is levied by the UK government on the
higher earner. The charge levied equals the
actual amount of child benefit paid where the
parent earns in excess of 60,000 per annum.
Child benefit is paid at a rate of 2
additional pension payable. The current state
retirement age in the UK is 65, although it is
proposed that this will increase to 66 for both
men and women by October 2020 and
thereafter ultimately 68. 2. Survivors benefits
There are three benefits availab
and curative care required for maintaining and
restoring a persons health (e.g. ordinary
medical care, dental care, hospital care). All
medical treatment that is dispensed and that
can be (partly or completely) reimbursed is
listed in a nomenclature of me
Turkish Social Security Institution without any
deduction. The Institution does not pay any
benefits for the first two days. 3. Accidents at
work All salaried and self-employed persons
are covered against accidents at work and
accidents on the way to and
[email protected] South-Africa
Contacts Social security systems around the
globe 306 The St. Lucian National Insurance
scheme is a system whereby employees
contribute a percentage of their earnings
matched by an equal amount by the employer,
and r
Government Long term (disability, old age,
survivorship) 20% Contributes of total,
collected annually Short term (work accidents,
occupational diseases, sickness, maternity) 1%
- 6.5% * General health insurance 12.5%
Total 33.5% - 39% For self-employed p
on economic sector, risk level of company and
insurance contract; income compulsorily
insured up to CHF 126,000 p.a. Please note
that the employee has additional contribution
liabilities for non-accident insurance; however,
the employer may assume respons
10% according to reports on the illness or
disability caused by a work accident or
occupational disease. Turkey Social security
systems around the globe 325 4. Occupational
disease There is a list of diseases
acknowledged as occupational diseases. If a
pe
is 5% of his/ her gross wages/salaries and the
other 5% is provided by the employer. As of
January 2001, deductions have been made on
all amounts up to and including the first $
5,000 per month. Gross wages include
overtime pay, cost of living allowance,
out the minimum statutory benefits. Provident
institutions may lay down benefits exceeding
the statutory minimum in their own
regulations. In particular, they may ensure a
salary lower than the minimum amount or
higher than the maximum defined by law;
how
than Saint Lucia or any benefit scheme by
virtue of his/her employment on terms that
would provide him/her with benefits not
substantially less favourable than those to
which he/she would have been entitled under
the Act. St-Lucia Social security systems
income. With respect to Swiss health
insurance, each insured pays a premium.
Switzerland General background Covered
persons Generally, anyone gainfully employed
in Switzerland is subject to the Swiss social
security system. The same applies to anyone
livi
employment incapacity or who are
unemployed and receive daily benefits from a
social or private insurance fund. The allowance
corresponds to 80% of the average earned
income prior to entitlement. The maximum
allowance is CHF 196 a day. Entitlement to
mate
dependants of a deceased contributor in terms
of the Unemployment Insurance Act (UI Act).
It is managed by the Compensation
Commissioner under the auspices of the
Department of Labour. It provides five types of
benefits: unemployment benefits; illness
ben
entity to continue to cover all US-citizen and
-resident employees of a particular foreign
affiliate for FICA purposes). SE tax is imposed
on a self-employed US citizens or residents
net earnings from self-employment,
regardless of where the services are
have to be met in order to claim survivors
benefits (e.g. a minimum of 1,800 days of
disability, retirement (old-age) and survivors
premiums should have been paid; salaried
persons must have had social security status
for at least five years (this does no
For employees assigned to the UK, an
exemption from social security may be
granted, provided certain conditions are met.
United Kingdom Contributions Social security
systems around the globe 332 1. Retirement
State retirement pension in the UK is made up
pension, explicitly CHF 3,510. The calculation
of the old age pension is based on the average
annual income and the years of contributions.
If a person has not contributed for a full
period, a reduction of roughly 1/44 will be
made for each missing year o
it will also maintain entitlement to maternity
benefits and Employment & Support
Allowance. United Kingdom Social security
systems around the globe 336 Laura Hutton
Senior manager Tel: +44 (0) 20 7804 9427
[email protected] George Milmine
Manager Te
social security contributions are generally
payable by employees who are gainfully
employed in the UK and who are resident or
present in the UK, or are ordinarily resident in
the UK, in the pursuance of that employment.
If employee contributions are due,
