COMPARATIVE ANALYSIS ON SOCIAL SECURITY FOR FARMERS IN THE COUNTRIES OF THE PROJECT

1. EUROPEAN PROJECT VS/2013/001/0407„PROMOTING SOCIAL DIALOGUE IN THE SECTOR OF AGRICULTURE IN THE NEW MEMBER STATES TOWARD DEVELOPING A SECTORAL SOCIAL SCHEME IN TERMS OF COMBATING PRECARIOUS WORK PLACES, POVERTY AND SOCIAL EXCLUSION OF THE AGRICULTURAL WORKERS“ COMPARATIVE ANALYSIS ON SOCIAL SECURITY FOR FARMERS IN THE COUNTRIESOF THE PROJECT First Draft made according to the National reports from the Project Partners Bucharest 12-13 May 2014 This project is realized with the financial support of European Union

2. SLOVENIA – General information about Agriculture • Number of agricultural holdings: 72 623 • Number of people working in agricultural holdings (including seasonal workers): 180 000 • Total cultivated area of agricultural land, cultivated by agricultural holdings: 473 000 ha • Agricultural share in GDP: 2.1 % (declining trend) • Value of agricultural production in 2012: 1 149 million EUR • More than 60 % of agricultural products are exported to EU Member States

3. Slovenia – Types of Programs The mandatory social-security system: • Mandatory pension and disability insurance • Mandatory health insurance • Other mandatory social insurance such as in the event of sick-leave, in the event of accident at work, in the event of parenthood, in the event of unemployment (the First pillar) • Mandatory supplementary pension insurance (= the Second pillar - with individual accounts) • Voluntary supplementary pension insurance and voluntary supplementary health insurance. • The social assistance system that regulates: the right to child benefit, the right to social assistance, the right to income support, national scholarship, reduced payment for kindergarten, subsidised snack for primary and secondary pupils, etc. The supplementary pension insurance - intended for persons participating in the mandatory pension and disability insurance but wish to have additional social security upon retirement. • Mandatory supplementary pension insurance- insured persons that perform difficulty and harmful to health work and for insured persons whose work cannot be professionally successfully performed after certain age must be included in the mandatory supplementary pension insurance. The employer is the one obligated to pay the contributions, with the rate of contributions being at 9,25 %. • Voluntary mandatory pension insurance- a form of long-term saving on personal accounts of insured persons with the objective to provide them additional pension or other rights set out by the law.

4. SLOVENIA • Insured persons include: • Workers in an employment relationship that have a concluded an employment contract; • Self-employed persons - persons insured for mandatory insurance who independently perform a gainful or other permitted activity; • Company members - if not insured on another basis; • Farmers have mandatory insurance: if they are able to perform agricultural activity as determined by the occupational health service. • COVERAGE • Mandatory social security system (the First pillar) applies to: • workers in employment relation-ship; self-employed persons; • company members; farmers, persons performing work under a legal relations who do not have mandatory pension and disability insurance for full-time work or full-time insurance (contract for work). ! Income from agricultural activity is the income, determined as such under the regulations on income tax and is a sum of income from primary agricultural and primary forestry activities, income from other agricultural activities and income from supplementary activities in agriculture. During the transitional period, the following bases are used for paying contributions: in 2013 and 2014, minimal salary; in 2015 - 54% of the average salary; in 2016 - 56% of the average salary; in 2017 - 58% of the average salary; in 2018 - 60% of the average salary. The contributions are determined in the amount of 15,5 % and 8,85 %. The insured person is obligated to pay both contributions.

5. SLOVENIA Disability pension in 2014 -The right to disability pension is conditional on the disability of the insured person and certain other conditions set out by law. Family pension in 2014 -The law guarantees the family pension for deceased insured person or beneficiary of right is at a minimum of 33 % of deceased pension base. Widow’s pension in 2014 -Widow generally obtains a right to a widow’s pension when: she/he reached 54 years of age. Widow’s pension is determined at 70 % of the base. • Old-age pensions in 2014: • For females: • age 58 years and 4 months and 38 years, 8 months, without purchasing qualifying period • age 62 years and period 20 years at minimum • age 64 years and period 15 years at minimum • For males: • age 58 years and 8 months and 40 years, without purchasing qualifying period • Age - 64 years and period 20 years at minimum • Age - 65 years and period 15 years at minimum • MANDATORY HEALTH INSURANCE • insurance for the event of illness or accident outside work; • insurance for the event of accident at work or occupational illness; • provisions are set out in the Health Care and Health Insurance Act, which includes: payment for health services; salary compensation during temporary absence from work; funeral payment and bereavement payment; reimbursement of travelling expenses incurred while seeking health services. • since March 2014 the lowest base for the payment of the contribution for the mandatory health insurance is 60 % of the average salary. Financing :The insured base (the base for calculating the contribution) is the earning of the insured person, in accordance with the law regulating income tax. After 1 January 2014, the lower base of 60 % of the average last known average annual worker's salary in the RS applies, as calculated per month.The payment of contributions is determined in the amount of 15.5 % for contributions payable by the insured person and in the amount of 8.85 % for contributions payable by the employer.

7. Macedonia – General information about Agriculture • Number of individual agricultural holdings: 192 675 • Number of people working in agricultural holdings (seasonal workers excluded): 471 069 • % of employed in agriculture, from the total: 20% • Total Cultivated Area Ha = 650000 he (43%) • 2/3 private property, 1/3 state property • Arable land from the total cultivated area: 45,4% • Share of agriculture in GDP: 12% • Value of agricultural production: 1254 million € • Agricultural exports: 424 million € • Most exports of agricultural products to the EU and CEFTA countries

8. MACEDONIA CATEGORY I – REGISTERED INDIVIDUAL FARMERS This form is actually a form of legal entity - agricultural company with a responsible entity-manager with a seal, bank account, own accounting based; CATEGORY II – RECORDED INDIVIDUAL FARMERS They pay contributions based on cadastral income (calculated annually; 1 600,00 denars - Monthly contributions (1150.00 denars for PDIF, 450.00 denars for HIF). CATEGORY III – AGRICULTURAL PRODUCERS Whit a resolution from the IRS for an additional income from agriculture, they pay annual personal income tax, and they report it in the annual tax declaration. RS decreases the reported additional annual income by 80 % and for the remaining 20 % of the revenue, they get a resolution to pay 10 % income tax. In Macedonia there is any special social security scheme for farmers, but they are included as a separate category in the Macedonian General system of mandatory social insurance. According to the Law on Pension and Disability Insurance, Health Insurance Law and the Law on Contributions for Mandatory Social Insurance, agricultural producers are defined as "carriers of family farm".

9. SYSTEM OF SOCIAL SECURITY The mandatory social insurance contributions include: • Pension and disability insurance based on current payment (Pension and Disability Insurance Fund of Macedonia) • Mandatory Capitally Funded Pension Insurance (personal property of the insured) • Length of service insurance which is considered to be with increased duration (Pension and Disability Insurance Fund of Macedonia) • Health Insurance (Health Insurance Fund of Macedonia) and • Insurance in case of unemployment (Employment Agency of Macedonia)

10. MACEDONIA • Required contributions are deducted for pension and disability insurance, health insurance, unemployment insurance and health insurance in case of accidents at work. • Fees for 2013, calculated as a percentage of gross wages are: • 7.3 % for health insurance, • 0.5 % in additional contributions to health insurance, • 18 % for pension and disability insurance, • 1.2 % for unemployment. The maximum insured income for those involved in the system of compulsory pension insurance is limited to six average monthly wages in the country, based on the average salary for 2012 re-leased by the State Statistical Office. The threshold for 2013 is MKD 183,570 (approximately EUR 2985). The minimum sum insured for income as the basis for the payment of social security contribution is 50 % of the average monthly salary. System of pension and disability insurance First pillar - mandatory pension and disability insurance based on solidarity; Second pillar- mandatory capitally funded pension insurance, Third pillar - voluntary capitally funded pension insurance. The Macedonian Conditions retirement age represent 64 years (men) and 62 years (women) and at least 15 years of service. Employers provide benefits for pension and disability insurance. The rate of contribution is 18 % of gross salary. The pension system in Macedonia consists of a combination of mandatory and voluntary system based on three pillars.

11. MACEDONIA Second pillar: The second pillar is a system of mandatory capital funding that includes private and public sec-tor, civil servants and self-employed persons who participated in the social security system for the first time af-ter 1 January 2003. Contributions are paid by employers at a rate of 6 % ​​. First pillar: In this column, insured workers contribute to: 18 % of gross wages for insured workers who are not part of the second pillar, 12 % of gross wages for insured workers who are part of the second pillar. Insurers who have the status of individual farmers, in order to meet the conditions for exercising the right to retirement, the insurance length will be calculated and the time spent in insurance under the Old-age insurance Law for farmers, if the contribution of insurance is paid at the time of validity of that law . The age pension is determined by the average monthly wage earned by the insured during the total period of insurance, and the earliest from 1 January 1970. The pension base of holders of domestic farms is determined by insurance base. Insured persons compulsorily insured: A worker employed by a legal entity, a self-employed person, institution, other legal entity performing activities of public service, public authority and authorities of the Local Government and the City of Skopje; Carrier of a family farm in second and third category, in accordance with the Law on Agriculture and Rural Development; Temporarily unemployed while receiving compensation insurance in case of unemployment; A person, user of a financial assistance, a person with refugee status, a person under subsidiary protection, etc.

12. Check Republic – General information for Agriculture • Number of farms: 48 000 agricultural units • Total cultivated area: 4 224400 hectares, i.e. 53.6 % from total area of the country • Value of agricultural production: 122 000 000 CZK • Part of agriculture in GDP: 1.32 % • Number of people working on farms: 105 400 • Share of agriculture in the total employment: 2.19 % • Proportion of wages in agriculture in comparison the average in the national economy: 78.1 % • Share of agricultural products in the total exports of the Czech Republic: 4.81 %, including 28 EU-countries: 91.3; part of exports: 6.25 % • Human resources in the agriculture: • in business companies: 53.2 % • in cooperatives: 21.3 % • in companies owned by private persons: 25.3 %

13. CHECK REPUBLIC • The major part of agricultural workers in the Czech Republic has the status of employees (mostly in companies owned by legal persons) and their income is paid in the form of wage. • Social security system consists of four parts: • Social insurance system • Non contributory systems of social benefits • System of social services • Policy of employment and labor market • Old age pension consists of: • a basic assessment – identical for all types of pensions, regardless of the insurance duration and income – some 9 % of average wage; • a percentage assessment derived from the insurance duration and income – for each full year of the insurance duration until the date of eligibility for pension: 1.5 % of assessment basis. • Conditions to be met for entitlement to pension: • necessary insurance duration from 25 years to 35 years – according to the year when the person reached the age for retirement; • the age for retirement is increased on yearly basis: for the males by 2 months and for the females by 4 months until the age of 68 years is reached – for the males and females born in 1983. • According to the applicable legislation the retirement age is prolonged for those born in 1984 and later by 2 months for each following year of birth.The law does not stipulate any minimum or maximum amount of pension.

14. CZECH REPUBLIC Sickness benefit are paid always from the 15th calendar day of duration of a temporary inability to work and per calendar day. During the first 14 calendar days the employee will receive salary compensation from the employer, the salary compensation is per working day. The employee is not entitled to receive a salary compensation for the first three days of sickness. The amount of sickness benefits amounts to 60 % of daily reduced assessment basis, from the 15th until the 30th calendar day of the sickness, 66 % from the 31st until the 60th calendar day of sickness and 72 % from the 61st calendar day of the sickness. Disability pension Any insured person shall be considered disabled if, due to his/her long-term impaired health condition his/her ability to work has been reduced by at least 35 %. Widow and widower pension The amount of the basic assessment of the pensions has been is set as a percentage of the average wage – 9 % of average wage and the percentage assessment shall be 50 % of percentage assessment for the old-age or disability pension to which the deceased spouse was entitled at the time of his/her death.

15. CHECH REPUBLIC Unemployment support A job seeker is entitled to be granted unemployment support, provided that he/she reached within the crucial period (of 3 years prior to registration in Labour Office) through his/her employment or as self-employed person the period necessary for pension insurance coverage of at least 12 months. Period for providing of unemployment support: for persons under 50 years of age - 5 months; for persons between 50 and 5 years of age - 8 months; for persons over 55 years of age - 11 months. Insurance premium for social security • Employer - 25 % of assessment base for the decisive period, including: 2.3 % for sickness insurance (SI), 21.5 % for pension insurance (PI) and 1.2 % for state employment policy (SEP). • Employee - 6.5 % of assessment base for the decisive period for PI and SEP • Self-employed people - 29.2 % of assessment base (including 1.2 % for SEP); for voluntary SI 2 % (minimum payment CZK 115)

16. Bulgaria – General information about Agriculture • Number of farms:370 222 • Number of people working on farms (excluding seasonal): 738 634 • Total Cultivated Area Ha:5 481 222 • % of EU territory: 0.8% • % of country territory:50% • Part of agriculture in GDP:6,7% • Value of agricultural production: 4 551,3 mmillion Euro • Country rank in agricultural exports: • Intra: EU: 9,15% • Out: EU: 4,35%

17. BULGARIA In Bulgaria there is no special social security scheme for insured persons who work as agricultural producers and tobacco producers (further called “farmers”), as well as for cooperative members, who perform work and receive remuneration at the cooperative and the cooperative members, who work at the cooperative without entering into an employment relationship (employed persons). SOCIAL SECURITY SYSTEM The public mandatory social security system provides cash benefits and pensions against the risks of: sickness; invalidity; maternity; occupational disease and accidents at work; old age; and death. Beside the social security schemes, the system of social assistance provides for protection against the risk of poverty, which also covers the family benefits under the Bulgarian legislation. The Bulgarian pension model consists of three pillars. Since 2000, in addition to the pay-as-you-go scheme, a compulsory supplementary old-age scheme has been in operation– the second pillar. It covers all compulsory insured persons under the state public insurance, born after 31 December 1959 (universal pension funds) and workers in hazardous conditions of work (professional pension funds). The third pillar comprises the voluntary pension insurance. The second and third pillar schemes are administered by private insurance companies under the supervision of the Financial Supervision Commission. Coverage Mandatory social security system (first pillar): All employed persons and self-employed persons (including farmers). Mandatory supplementary second pillar (individual account): All persons born after December 31, 1959, who are covered by social insurance (universal pension funds) and insured persons who work in heavy and hazardous working conditions (occupational pension funds).

18. BULGARIA • Insured persons : • the factory and office workers hired to work for more than five working days, or 40 hours, within a calendar month; • the civil servants; • the cooperative members, who perform work and receive remuneration at the co-operative; • the cooperative members, who work at the cooperative without entering into an employ-ent relationship, shall not be secured against unemployment; • Self-employed person - persons, registred as free-lance professionals and/ or craftsmen; • - sole entrepreneurs, proprietors and co-proprietors of companies; - registered farmers and tobacco planters.; - persons who perform work without entering into an employment relationship , etc. Old-age pension (social security system): In year 2013, age 63 and 8 months (men) or age 60 and 8 months (women) with at least 37 years and  months (men) or 34 years and 8 months (women) of contributions. The pensionable age and contribution years are rising gradually by 4 months a year until reaching age 65 (men) and 63 (women) with 40 years (men) and 37 years (women) of contri-butions. Age 65 and 8 months (men and women) with at least 15 years of contributions (year 2013). Contributions: Insured persons: first pillar- for persons born before January 1, 1960, 7.9% of covered earnings; for persons born after December 31, 1959, 5.7% of covered earnings; second pillar(individual account): 2.2% of covered earnings. Employer : first pillar- For persons born before January 1, 1960, 9.9% ,second pillar – mandatory (individual account): 2.8% of covered payroll. Self-employed persons: first pillar - for persons born before January 1, 1960, 17.8% of declared covered earnings; for persons born after December 31, 1959, 12.8% of declared covered earnings. The minimum monthly amount of the insurable income for self-employed persons is differentiated according to the amount of their annual taxable income for the previous year: The maximum amount of the insurable income for all categories of insured persons, including self-employed, is BGN 2 200 (€ 1 128). The minimum insurance income for farmers and tobacco producersis BGN 240 (€ 123). Mandatory second pillar (individual account): 5% of declared covered earnings. • Covered insurance’ risks: • All types of pensions • Accidents at work and Occupational diseases • Sickness and Maternity • Unemployement • Family money allowances Sickness and maternity Mandatory coverage for employees working for more than five days or 40 hours a month, including civil servants, military person-nel, members of cooperatives, and clergy. Voluntary coverage for self-employed persons, business owners, farmers, and working pensioners. Medical benefits: All residents of Bulgaria. Insured person: - Cash benefits: 1.4% of covered earnings; Medical benefits: 3.2% of covered earnings. Employer - Cash benefits: 2.1% of payroll; Medical benefits: 4.8% of payroll. Sickness benefit: 80% of the basic income is paid from the fourth day of sickness until working capacity is recovered or until permanent disability is assessed, whichever is earlier. (The employer pays 70% of the insured's basic income in the first three days of sickness).

19. BULGARIA Maternity benefit: 90% of the insured's average daily covered earnings is paid for a period of 410 days, beginning 45 days before the expected date of childbirth. Child care benefit: 240 leva (€ 123 ) per month is paid until the child is age 2. Funeral grant: The sum of 540 leva (€ 277) is split equally among the surviving spouse, children, and parents. Workers' Medical Benefits - Medical services are provided directly to patients according to a contract between medical institutions and the National Health Insurance Fund. Benefits include general and specialist care at health centers, outpatient departments of hospitals, or home; hospitalization; prescribed medicine; dental care; and necessary appliances. Work injury and occupational disease Employees working for more than five days or 40 hours a month, including civil servants, military personnel, members of cooperatives, and clergy. Contributions: Insured person: None.; Employer: 0.4% to 1.1% of payroll, according to the assessed degree of risk. Unemployment - All employed persons are secured against unemployment. Exclusions: Self-employed persons. Contributions: Insured person: 0.4% of covered earnings.; Employer: 0.6% of covered payroll. The minimum monthly earnings used to calculate contributions are 310 leva. The maximum monthly earnings used to calculate contributions are 2 200 leva. The insured person must have at least 9 months of coverage of the last 15 months of the employment. Benefits - 60% of the insured's average earnings in the last 24 months is paid for up to four months with at least three years of coverage; up to 12 months with more than 25 years of coverage. SOCIAL ASSISTANCE SYSTEM Family allowances: The monthly income for each family member must not be greater than 350 leva (except if the child is permanently disabled). The child must reside in Bulgaria, attend school (from age 7 to age 20), and not be in a specialized child care institution. Child-raising allowance: The monthly income for each family member must not be greater than 350 leva (€179). The child must reside in Bulgaria and not be in a specialized child care institution. Birth grant: 250 leva is paid for the birth of the first child (€ 128), 600 leva for the second (€ 308), and 200 leva (€ 102) for the birth of each subsequent child. For the birth of a child with a disability, an additional 100 leva is paid.

20. Romania – General information • Romania enjoys an important yet underexploited development potential. • Area of 238 thousand sq.km • Population 21 million inhabitants • The second largest new member state, after Poland - 6% of the total EU area and 4% of its population. • In 2005,Romania accounted less than 1% of the Community GDP, with the GDP per capita growing rapidly but still only representing 34% of the EU25 average. • Rural areas have substantial growth potential but, most importantly, play a vital social role. • Rural areas in Romania cover 87.1% of the territory, and include 45.1% of the population (as of the 1st of July 2005 indicators of National Statistical Institute3), i.e. 9.7 million inhabitants. • The average population density in rural areas has remained relatively constant over the years (about 45.1 inhabitants/km2). • Though similar in territorial distribution, Romania’s population is significantly more rural. The share of Romanian rural population reflects the high incidence compared to the EU countries with less densely populated, smaller-scale settlements as an alternative to urban concentrations. Many of these rural communities make a small contribution to economic growth but preserve the social fabric and the traditional way of life.

21. ROMANIA Structure:Romanian social protection is provided by public institutions in close cooperation with private institutions. The public social protection institutions run diverse schemes at both the central and local levels of administration. At the central level of administration, the ministries, national agencies, or national houses provide protection for individuals related to sickness/health, maternity, invalidity, old-age, survivor, accidents at work and occupational diseases, family/children, and unemployment. At the local level of administration, the offices of the mayor and the county general directorates for social assistance and child protection cover individuals’ needs according to social solidarity and social inclusion principles. The most significant private social protection institutions are the pension companies. Old age, invalidity and survivors Employer: First pillar: The contribution rate varies with the working conditions: 20.80% for normal working conditions, 25.80% for difficult working conditions, and 30.80% for special working conditions. There is a ceiling applied to the calculation basis of five times the projected average gross earnings multiplied by the average number of employees. Second pillar: There is no employer contribution requirement. Self-employed: First pillar: 31.30% (including the 4% contribution rate to the second pillar). There is a threshold applied to the calculation basis of 35% of the projected average gross earnings, and a ceiling of five times the projected average gross earnings. Second pillar: 4% is subtracted from the contribution rate to the first pillar. The contribution rate to the second pillar is increased by 0.5% annually until it reaches 6%. There is a threshold applied to the calculation basis of 35% of the projected average gross earnings and a ceiling of five times the projected average gross earnings. Sickness and maternity - Employee: The contribution rate for benefits in kind is 5.5%. There is no contribution for cash benefits. No ceiling is applied to the calculation basis. - Employer: The contribution rate is 5.2% for benefits in kind and 0.85% for cash benefits. Regarding the contribution for cash benefits, the ceiling applied to the calculation basis corresponds to 12 times the minimum gross wage for each employee. - Self-employed: The contribution rate is 5.5% for benefits in kind and 0.85% for cash benefits. Old age, invalidity and survivors - Employee: First pillar: 10.50% (including the 4% contribution rate to the second pillar). There is a ceiling applied to the calculation basis of five times the projected average gross earnings, per source of earnings. Second pillar: 4% is subtracted from the contribution rate to the first pillar. The contribution rate to the second pillar is increased by 0.5% annually until it reaches 6%.

22. ROMANIA • Unemployment • - Employee: The contribution rate is 0.5%. There is a ceiling applied to the calculation basis of five times the projected average gross earnings per source of earnings. • - Employer: The contribution rate is 0.5%. No ceiling is applied to the calculation basis. • Self-employed: Voluntary insurance. The contribution rate is 1%. • Accidents at work and occupational diseases • - Employee:There is no employee contribution requirement. • - Employer: The contribution rate ranges between 0.15% and 0.85% according to risk classes. No ceiling is applied to the calculation basis. • - Self-employed: Voluntary insurance. The contribution rate is 1%. • There is a threshold applied to the calculation basis of 35% of the projected average gross earnings and a ceiling of five times the projected average gross earnings. Cash sickness benefits for temporary incapacity to work - These benefits are paid to replace an income which is suspended due to sick-ness. To be eligible, the insured person must have at least 6 months of contributions in the 12 previous calendar months before the incapacity began. Child care allowance - The insured person has the right to interrupt his/her activity and receive sickness indemnities in the event that his/her child (up to 7 years of age, increased to 18 years of age if the child in question is disabled) is struck by illness. Medical benefits - This benefit is paid to persons who have paid at least 1 month of contributions in the last 12 months. Maternity indemnity - To be entitled to mater-nity benefits, the insured person must have at least 1 month of contributions in the last 12 months. A maternity risk benefit is paid to a pregnant worker or to an employed mother to protect her health or her child’s health. The maternity indemnity is paid for a period of 120 calendar days to the insured mother (63 days before birth, respectively 63 days after giving birth to the child). Since January 2009, the mother receives for the whole period 85% of her average monthly wage of the previous 6 working months.

23. ROMANIA Invalidity benefits Invalidity pensions (first pillar) There are currently three categories of invalidity: category I corresponds to an incapacity for any work requiring constant attendance, category II refers to an incapacity for any work, but not requiring constant attendance, and category III implies the loss of at least half of the working capacity, the invalid person still being able to perform a professional activity. Invalidity pensions (second pillar) - The participant in the system of privately administered pension fund schemes (second pillar) is entitled to a lump sum if he/she has the right to a category I or II invalidity pension from the first pillar, and the invalidity is irreversible. Invalidity pensions (first pillar) - The invalidity pension in the first pillar is calculated and paid on a monthly basis through a point system. The pension is determined by the length of the contribution period, the level of earnings, and the invalidity category (all being variables, characteristic to each person), as well as the pension point value (this is a constant for all pensioners). Invalidity pensions (second pillar) - The lump sum calculated and paid from the second pillar is equal to the net personal asset accumulated in the individual account opened in the pension fund by the participant. Old-age pensions and benefits Old-age pensions (first pillar) - A person who is/was insured in the public system of pensions (first pillar) is entitled to an old-age pension in the case that he/she meets both the standard retirement age and the minimum contribution period conditions. The difference between the standard retirement ages for men and women is maintained: men – 64 years and 7 months on 1 July 2013, increasing to 65 years on 1 January 2015 and women – 59 years and 7 months on 1 July 2013, increasing to 63 years on 1 January 2030. However, men and women do have an identical minimum contribution period of 14 years and 2 months on 1 July 2013, increasing to 15 years on 1 January 2015. Old-age pensions (second pillar) - The participant in the system of privately administered pension funds’ schemes (second pillar) is entitled to a lump sum if he/she is entitled to an old-age pension under the first pillar.

24. ROMANIA Benefits in respect of accidents at work and occupational diseases Temporary Working Incapacity Indemnities - A person who is insured in the accidents at work and occupational diseases scheme is entitled to a tem- porary working incapacity indemnity if the temporary working incapacity is the result of an accident at work or occupational disease. There is no contri-bution period condition. The duration of the indem-nity is 180 days in a one-year period and may be extended up to 270 days. Temporary change of workplace and reduced working time indemnities - The person who is insured in the accidents at work and occupational diseases scheme is entitled to a temporary change of workplace indemnity if, as a result of some accident at work or occupational disease, he/she is not able to work at his/her workplace any longer and changes it temporarily. The duration of any indemnity is 90 days in one-year period. Workers' medical benefits Temporary Working Incapacity Indemnities - The temporary working incapacity indemnity is calculated and paid monthly as 80% (100% in case of medical/surgical emergencies) of the average monthly gross income earned by him/her during the last six months preceding the contingency (or during the period that is shorter than six months). Family benefits Child benefits -A child who is up to 18 years of age (or secondary or post-secondary graduation age), lives together with his/her parents and who has his/her domicile or residence in Romania is entitled to a state allowance for children . Child-raising benefits - Any parent having his/her domicile or residence in Romania is entitled to a child-raising indemnity, if he/she lives together with the child who is in his/her maintenance, takes a leave to raise the child, achieves a twelve month period of taxable income before confinement and the fiscal obligations owed to the local budgets are fulfilled Unemployment Unemployment indemnities - The registered unemployed is the person who meets the following conditions: domicile or residence in Romania; lack of job and lack of self-employment income (or self-employment income lower than a reference social indicator); age between 16 and the qualifying age for old-age pension; working capacity; recruitment availability; actively seeking employment, and registration with the county agency for employment. The registered unemployed who involuntarily became unemployed is required to apply for benefit within 12 months and to have completed a contribution period of 12 months during the 24 months preceding the application date in order to be entitled to an unemployment indemnity from the unemployment insurance system’s scheme.

25. DENMARK – General information

26. DENMARK In Denmark, there are different laws regarding social services that cover related to education, unemployment and social assistance as well as by illness and injury related to work, grants for old age. Unemployment:both the employees and self-employed can take out insurance against unemployment – unemployment benefits. To receive benefit – must be a member of an unemployment fund. Can have max unemployment benefit for 2 years in a 3 year period. As an employee two conditions are obligatory: 1. Must have been a member of an unemployment fund for at least 1 year. As a recent graduate has, however, entitled to unemployment benefits is already one month after the training is completed. 2. Must prove work for a certain number of hours. The hours count only if you have been a member of an unemployment fund at the same time. Full time insured must have been paid for at least 1924 hours in the last 3 years and part-time insured 1258 hours in the last 3 years. A self-employed person must have been member of an unemployment fund for at least 1 year and must prove an average working week of at least 30 hours. To get support – must be available for work and active job seekers. Cash benefit - to get cash benefit is necessary to: - Be 18 or older and be registered with the local job center as unemployed - Stand available for the job and be active job seekers There are different benefits depending on whether you are over or under 30 years and if you are under 30 years whether you are at home or living away from home State Education benefit (SE)- a financial help for students. SE is composed of a grant as well as possible student loans, to be repaid after the training is completed. Arrangements for payment of SE depends on whether you are under or over 20 years if you are living at home or living away from home and if you take a secondary or tertiary education. If you are a parent, there is also the opportunity to have an additional surcharge.

27. DENMARK • Industrial injury - workers' compensation is a common name for occupational accidents and diseases. • Accident - physical or psychological harm caused by an incident or exposure that occurs suddenly or does not exceed 5 days. The accident must have happened at work. • Occupational Diseases - a disease or disorder caused by the work or the conditions under which work is carried out. • Injuries – a list of the diseases identified as occupational diseases. An occupational disease are entitled to compensation, unless it is considered highly likely that the disease was caused by the second one worked. All who work or have agreed to perform any work for an employer in Denmark are covered by the law. The injury must have happened while you are at work and the damage must have been caused by the work. It is the employer's duty to ensure that they have taken out an industrial injury insurance against the consequences of an accident. The employer has a duty to report accidents to the insurance company. Doctors and dentists are required to notify clear and presumed occupational diseases to the Board of Industrial Agency. Sickness benefit - a financial compensation for the loss of earned income arising from absenteeism. To get sickness benefit must be unable to work due to illness. Additionally, there are the social partners in agriculture the agreement, agreed that by timely notified documented illness must be supplemented sick pay a premium in order to achieve normal salary for the period of illness. However, a maximum of up to 8 weeks. Rehabilitation Rehabilitation is employment generating activities and financial assistance, the municipality provides to people with limited capacity for work. The rehabilitation will contribute to that you can maintain its attachment to the labor.

28. DENMARK • Early retirement - to ensure that people with permanent or significantly reduced working capacity have a support basis. Early retirement may be granted to persons aged: • 40 years pensionable age • 18-39 years, if either is documented through resource course or because of special circumstances is quite obvious that the work cannot be improved.For born before 1954 early retirement age is 60. For born after 1954, there is an increasing gradually change about when to retire early. In order to take early retirement plans you must: • Have resided in Denmark, another EEA country, Greenland, the Faroe Islands or Switzerland • Have been a member of an unemployment fund and paid contributions in between 25 and 30 years • Continue to be a member of an unemployment fund for early retirement period • Comply with the conditions for entitlement to unemployment benefits in connection with unemployment • Be healthy and be available for work on the day to get early retirement certificate. Benefits during childbirth and adoption– for employees, self-employed and assisting spouses. Benefit is paid by the municipality from one absence day. May be paid per diem during pregnancy, childbirth and adaptation to employees, self-employed and assisting spouses linked to the labor market. It is agreed that the employer pays workers’ wages during absence from 4 weeks before the expected date until 14 weeks after childbirth. Pay corresponds to standard time and includes maternity unemployment benefits. In addition, it agreed to receive salary during parental leave of up to 11 weeks. Pension- the state pension is to ensure that people over 65 who leave the labor market, have an income. The retirement age is different depending on when you were born. In 2011 agreed to a gradual increase of the retirement age from 65 to 67 years. In addition, there over the past 25 years through agreements concluded agreements on labor.

29. ITALY – General information

30. ITALY SOCIAL SECURITY SYSTEM (SSS) – agriculture has a particular and specific SSS, whose ways of functioning and contributions are different, both for employed and self-employed workers. Within the framework of employed workers 3 main groups can be identified: • OTI, Operai a Tempo Indeterminato (permanent workers); • OTD, operai a Tempo Determinato (temporary workers) • Piccoli Coloni; (small tenants) • Compartecipanti. (stakeholders) Seasonal agricultural temporary workers, unlike permanent ones, have access to agricultural social security depending on the number of working days recorded in the "official records" which are published every year by INPS (Istituto Nazionale Previdenza Sociale). Ordinary invalidity cheque - in case that agricultural employees they suffer form a mental or physical impairment causing a permanent reduction of 2/3 of their ability to work, have right to an economic service calculated according to the effectively paid contributions. If the calculated amount is low, and the employee has a low income, eventually added to that of his/her spouse, the amount can be increased up to the minimum pension set out by the law. Should an employee has an income due to a working activity (employed, self employed or business), the cheque will be proportionally reduced. It starts as of the 1st day of the following month after the application date and it lasts three years. It can be renewed for two following times, after which it becomes definitive after three continuous recognitions. In order to exercise this right, 5 years of contributions are needed, out of which three must have been paid in the five-year period before the application. There is no need to cease one's working activity. Unemployment benefits - seasonal temporary workers, who have paid contributions for 2 years, the year to which the benefit is referred to and the previous one, with at least 102 working days recorded in the official records, have right to unemployment benefits equal to the number of days worked and recorded in the reference year, and, in any case, for a maximum of 182 days per year. Unemployment benefits correspond to 40% of the salary, and it is granted also to temporary agricultural workers, provided they are enrolled in the official records for part of the year.

31. ITALY • Pension – for permanent workers, temporary workers and equivalent professional profiles; same modalities as envisaged for the other private sector's employees. • Old age pension - since 2012, old age pension is granted to workers with at least 20 years of contributions and following age requirements: 62 years since 2012, 63 years and 6 months since 2014, 65 years starting from 2016, 66 years from 2018. • Early retirement - since 1 January 2012 for those employees who wish to retire before the age envisaged by the old age pension. The required contributions are: • • since 2012 - 41 years and 1 month for e women/42 years and 1 month for men • • since 2013 - 41 years and 2 months for women/42 years and 2vmonths for men • • since 2014 - 41 years and 3 months for women/42 years and 3 months for men • If the early retirement is chosen when being 62, the whole pension amount will be paid. • If early retirement is chosen before the age of 62, the pension amount calculated through the remuneration system will be reduced: • - by 1%, for every year before 62 • - by 2%, for every further year before 60 • The reduction will not be applied to those employees who will accrue, by 31.12.2017, the contributions required before being 62 (to this end, only contributions deriving form a real work performance are valid, or those referring to some specific periods of work's suspension) • Early retirement in the pay-as-you-go system - those employees insured since 1 January 1996 - who are thus included in the pure pay-as-you-go system, can, furthermore, go on an early retirement with the following requirements: • - 20 years of contributions;- 63 years of age;- a pension amount not lower than 2.8 times the welfare cheque, yearly revaluated according to GDP variation, determined by ISTAT • Since 2013 contribution requirements have increased because of the longer life expectancy. The adjustment to life expectancy will be applied every three years up to 2019, whereas subsequent adjustments will be made every two years. • Pension rights, with different modalities, can be enjoyed also by some typologies of self-employed workers such as: • • Small independent farmers; • • Professional farmers.

32. ITALY Redundancy fund - permanent workers, in case of bad seasonal weather conditions or other causes which do not depend on the workers or the employer (infectious phenomena and parasite attacks; short seasonal suspensions or lack of raw materials), have right to an income support up to the extent of 80% of the average daily salary perceived in the paid month precedent to that when the suspension of work occurred. This support can be granted up to a maximum of 90 days during the calendar year and it is conceded only for the entire days of suspension and not in case of a partial reduction of the daily working hours. The periods covered by unemployment and income redundancy fund give right to cover a "figurative" contribution for pension purposes. Sickness benefits are granted to: Permanent workers – benefits for each day covered by a certificate up to a maximum of 180 days per year, provided that these workers have actually started the working activity; Temporary/seasonal workers - benefits are for each day covered by a certificate up to a maximum of 180 days per year, provided that these workers can prove at least 51 days of working activity in the previous year (the activity carried out as permanent worker in the agricultural sector can be valid). Otherwise, 51 worked days in agriculture carried out in the current year and before the sickness. In this case, in the first year of their enrolment in the lists, a certificate for urgent enrolment is foreseen which entitles to sickness benefits. The period for which benefits can be asked for is equal to the number of enrolment days and up to a maximum of 180 days within a year and it is calculated as follows: from the 4th to the 20th day 50% of the average daily salary from the 21st to the 180th day 66.66% of the average daily salary. Days covered by sickness insurance are counted, within the established limits, for contributions for pension purposes.

33. ITALY • Accidents- agricultural temporary/seasonal workers, permanent and self-employed workers are covered by a mandatory insurance against accidents on the workplace. Given that the duration of their performance is unlimited for Italian resident citizens and equal to the stay permit for foreign workers, with an extreme synthesis. The following services can be provided: • Temporary inability: medical care is provided, after a medical verification by INPS (insurance state company) structures (if present), or by a private doctor who gives the first treatment, or SSN (National Public Health Service). • money benefits: for the first 4 days the employer pays the benefits (100% for the day of the accident, and 60% for the 3 following days). Starting from the 4th day, Inail pays 60% of the daily salary up to 90 days and 75% from the 91st day on. Benefits have an unlimited duration, up to complete recovery. • Permanent inability - minimum inability rate to be entitled to benefits: • 11% for accidents occurred before 27.07.2000; • 6% for accidents occurred after 27.07.2000; • 6%-15% compensation in capital for “biological damage”, no compensation for property damage. • 16%-100% compensation for “biological damage” as an annuity and compensation for property damage • Base salary to calculate annuities: the reference salary corresponds to the actual remuneration of the year prior to the accident or the inability due to the professional illness. For temporary workers the daily reference salary is € 35.54 (regularly updated); for temporary workers the rate is fixed at provincial level. For self-employed workers is € 39.94 per day Family allowance: Permanent and temporary/seasonal workers are entitled, for the whole working period or the period covered by health and assistance insurance, to the family allowance, which is calculated upon the revenue and composition of the family.

34. GERMANY– General information

35. GERMANY Germany has a general social security system, and a separate social security system for agriculture which covers both the owners of enterprises and the members of their families working on these enterprises. The workers hired in agriculture are integrated in the mainstream state system. A separate company has been established for the purpose of workers’ compensation insurance – Social Insurance Company for Agriculture, Forestry and Horticulture (SVLFG). All the workers employed in agriculture are members of this company (based on the principle of solidarity, mandatory membership). The legal framework of the social security system is laid down in the Social Security Code (SGB): SGB I – Allgemeiner Teil, (General Section) SGB II – Grundsicherung für Arbeitsuchende, (Basic Insurance for Job Seekers) SGB III – Arbeitsförderung, (Employment Promotion) SGB IV – Gemeinsame Vorschriften für die Sozialversicherung, (General Provisions on Social Security) SGB V - GesetzlicheKrankenversicherung, (Mandatory Health Insurance) SGB VI – GesetzlicheRentenversicherung, (Mandatory Pension Insurance) SGB VII – Gesetzliche Unfallversicherung, (Mandatory Workers’ Compensation Insurance) SGB VIII – Kinder- und Jugendhilfe, (Child and Youth Benefits) SGB IX – Rehabilitation und Teilhabe behinderter Menschen, (Rehabilitation and Inclusion of People with Disabilities) SGB X – Verwaltungsverfahren und Sozialdatenschutz, (Administrative Procedures and Social Data Protection) SGB XI – Soziale Pflegeversicherung(Social Care Insurance) SGB XII – Sozialhilfe (Social Assistance) In addition to the above, other laws are also relevant to social security: ALG – Pension Insurance for Agricultural Producers KVLG – Law on the Health Insurance of Agricultural Producers BaFöG – Law on Vocational Training Promotion BSHG – Federal Law on Social Assistance BEEG – Federal Law on Maternity Benefits and the Leave for Raising and Upbringing a Child BKGG – Federal Law on Child Benefits

36. GERMANY • Insurance contributions depend on the worker’s social status. Agriculture comprises the following main groups who are subject to specific rules: • Employed workers (full-time, part-time, seasonal employment) • Self-employed agricultural producers who are employers • Members of the family who provide assistance in the agricultural activity • Employees in the public administration • Public servants in the public administration • Individuals with little employment • Different rules apply to all these groups. • Germany has 5 major statutory social insurance contributions which are compulsory for workers and entrepreneurs. • Pension insurance • Health insurance • Occupational accident insurance • Unemployment insurance • Care insurance

37. GERMANY Pension insurance – Employed workers and workers with an employment relationship which is equivant to the relationship of employed workers Institution of the system: Deutsche Rentenversicherung, self-management on the basis of the parity principle Financing principle:contributions from workers and employers; the base for calculation is the worker’s gross salary: the contribution rate is 19.90 % (9.95 % by the worker + 9.95 % by the employer) Maximum amount of the gross salary:67,200 €/year, 5,600 €/month for the western part, and 57,600 €/year, 4,800 €/month for the eastern part. Minimum period of contribution: 5 years (insurance contributions or a special period, such as maternity) Risks covered:old age and reduced work capacity Cash benefits and in-kind benefits (examples):old age pension, pension for incapacity to exercise the profession, incapacity pension, survivor pension Amount of the cash benefit:depends on the amount of the contributions made (a pension formula applied) Duration of the pension benefit plan: unlimited Family enterprises, agricultural producers and their families Institution of the system: Sozialversicherung für Landwirtschaft, Forsten und Gartenbau (SVLFG) (Social Insurance Company for Agriculture, Forestry and Horticulture) Financing principle: by the active agricultural producer and the state; the contribution depends on the land area (?), 23% by the agricultural producer, 77% by the state Minimum period of contribution: 15 years Risks covered:old age and reduced work capacity Amount of the cash benefit:1/12 of the total amount of the pension benefit/month Duration of the pension benefit plan: unlimited

38. GERMANY Health insurance - Employed workers and workers with an employment relationship which is equivant to the relationship of employed workers Institution of the system:the health insurance funds; a health fund with self-management on the basis of the parity principle Financing principle:contributions by workers and employers; the calculation base is the worker’s gross salary; the rate is 15.5 % (7.3 % by the worker + 8.2 % by the employer) + possibility for additional contributions by the worker Maximum amount of the gross salary:45,900 €/year, 3,825 €/month. Minimum period of contribution:not required Risks covered:sickness allowances (for individuals who do not have health insurance), sickness benefits, family allowances Duration of the benefit plan: unlimited for members of the Fund Family enterprises, agricultural producers and their families Institution of the system: Sozialversicherung für Landwirtschaft, Forsten und Gartenbau (SVLFG) (Social Insurance Company for Agriculture, Forestry and Horticulture) Financing principle: by the active agricultural producer and the state; the contribution depends on the land area, 44% by the agricultural producer, 55% by the state. Minimum period of contribution: not required Risks covered:sickness allowances (for individuals who do not have health insurance), sickness benefits, family allowances Duration of the benefit plan: unlimited for members of the Fund

39. GERMANY Unemployment insurance - Workers Risk covered:unemployment Individuals insured: employer workers Institution of the system: Bundesagentur für Arbeit (Federal Employment Agency) Management of the system:self-management on the basis of the parity principle Financing principle: contributions by the worker and the employer, possibility for credits from the Federation Contribution amount: 3.0% of the worker’s gross salary, of which 5% by the worker and 1.5% by the employer Maximum amount of the gross salary: 67,200 €/year, 5.600 €/month for the western part, and 57,600€/ year, 4,800 € month for the eastern part Minimum period of contribution: a minimum of 12 months during the last 2 years Cash benefits and in-kind benefits (examples): unemployment benefits, shorter working hours benefits, job mediation, career counselling, additional training and qualifications Amount of the cash benefit: 60 – 67% of the latest net salary Duration of the benefit plan: depends on the years of contribution and age/6 – 24 months Family enterprises, agricultural producers and their families No obligations for contribution Occupational accident insurance - Workers Institution of the system:Sozialversicherung für Landwirtschaft, Forsten und Gartenbau (SVLFG) (Social Insurance Company for Agriculture, Forestry and Horticulture) Management of the system:self-management on the basis of the parity principle, parity of three groups in agriculture Risk covered:occupational accident, occupational disease Financing principle:contributions by the employer + federal budget financing for agriculture, a system of redistribution depending on the risk category Minimum period of contribution: not required Cash benefits and in-kind benefits (examples):therapy, rehabilitation, prophylaxis, pensions, benefits Duration of the benefit plan: till recovery or improvement of the health status Family enterprises, agricultural producers and their families Institution of the system: Sozialversicherung für Landwirtschaft, Forsten und Gartenbau (SVLFG) (Social Insurance Company for Agriculture, Forestry and Horticulture) Risk covered: occupational accident, occupational disease Financing principle: contributions by the employer + federal budget financing for agriculture, a system of redistribution depending on the risk category Minimum period of contribution: not required Cash benefits and in-kind benefits (examples):therapy, rehabilitation, prophylaxis, pensions, benefits Duration of the benefit plan: till recovery or improvement of the health status

40. FRANCE– General information

41. FRANCE • Modern social security exists since 1945. It is financed by employers’ and employees’ contributions, i.e. financing relies mainly on an insurance mechanism paid for by the workforce.It is managed on an equal footing by the social partners represented by trade unions and employers’ organisations. • The different social protection schemes: • Social protection in France is a combination of mechanisms for collective personal protection which enables French nationals and households to cope financially with the consequences of social risks, i.e. situations as a result of which one has a lower income or higher costs (illness, old age, disability, unemployment, family expenses,...). • The general scheme: • The social security scheme covers persons of all professions except self-employed persons and professions in the agricultural sector. It comprises the following four main branches: • Sickness insurance under the Caisse Nationale d’Assurance Maladie des travailleurs salariés (the National Sickness Insurance Fund for Employed Persons) • Family allowances under the Caisse Nationale des Assurances Familiales (the National Family Allowance Fund or CNAF) • Pension insurance under the Caisse Nationale de l’Assurances Vieillesse (the National Old-Age Insurance Fund for Employed Persons or CNAV) • Accidents at work and occupational diseases. • The agricultural scheme: • The agricultural scheme covers agricultural professions exercised by salaried employees and self-employed persons. This scheme is managed by the Mutualité Sociale Agricole (Agricultural Social Insurance Mutual Benefit Fund), which is responsible for the four branches, i.e. sickness insurance, family allowances, pension insurance and accidents at work / occupational diseases and bundles them in a single service referred to as the “guichet unique” (one stop shop). • The agricultural scheme comprises two sub-schemes: • The scheme for salaried employees in agriculture; • The scheme for self-employed persons in agriculture (the majority are agricultural holders or farmers).

42. FRANCE • The Mutualité Sociale Agricole (Agricultural Social Insurance Mutual Benefit Fund): • Health - Sickness insurance, maternity leave, reimbursements, sick leave, access to care for the Fund’s beneficiaries. • Family, housing - Family allowances and housing assistance to salaried employees in agriculture and agricultural holders, caring for children, housing improvements, self-sufficiency… • Retirement- The MSA pays pensions to retired salaried employees and self-employed persons in agriculture and informs future retirees of their rights. • Solidarity, inclusion - The MSA supports vulnerable persons or persons experiencing hardships. • Occupational health and safety - The MSA intervenes in relation to prevention of occupational hazards and occupational medicine for agricultural holders and agricultural enterprises (phytosanitary risks, musculoskeletal disorders (MSD)…). • Hiring employees and social security contributions - The MSA is the primary interlocutor of enterprises and employers; it ensures the collection of social security contributions for the agricultural sector. • Universal Health Insurance Coverage (Couverture Maladie Universelle or CMU): • Basic CMU: persons must have resided on French territory for at least 3 months (without necessarily being French nationals); such persons are not subject to contributions, if their income is less than the equivalent of €9,354 for a specified time period (currently from 1 October 2013 to 30 September 2014). If the income goes above this amount, they must pay a contribution equal to 8% of the declared income above the threshold of €9,354. • Supplementary CMU: consists of offering free supplementary protection to persons with the lowest income. All the members of a household can benefit from it, if they live on French territory, in the case of foreign nationals if they reside legally, and provided that their income does not exceed a maximum annual amount.

43. FRANCE • Sickness, maternity, paternity and disability - the claimant must prove they: • have worked for at least sixty hours, or have paid contributions on an amount equal to at least sixty times the hourly SMIC (minimum hourly wage) over a period of one month; • have worked for at least 120 hours, or have paid contributions on an amount equal to at least 120 times the hourly SMIC over a period of three months; • have worked at least 1,200 hours, or have paid contributions on an amount equal to at least 2,030 times the hourly SMIC over a period of twelve months. • Newly insured persons are not required to produce proof of the above circumstances. If the person is under 25 years of age, he/she needs to produce prior proof of having worked for 60 hours to qualify for cash benefits. • Maternity and paternity - this insurance covers pregnancy and delivery related costs as well as cash benefits during the mother’s pre- and post-natal leave, the mother’s and/or father’s adoption leave and the father’s paternity leave. • For mothers, this insurance also covers compulsory pregnancy related examinations with no co-payment payable for hospitalisation costs (see below). Mothers are also exempted from the 1 Euro flat rate for visits to the doctor as well as from the flat charge for medicines. • The paternity leave period is 11 consecutive days, or 18 consecutive days in the case of a multiple birth. • Disability pension: • Category 1 - Applies to disabled persons who are still able to perform some form of gainful activity. The pension is calculated as follows: SAM (salaire annuel moyen: Average Annual Earnings) x 30% • Category 2 - Inability to perform any form of gainful activity.SAM x 50% • Category 3 - Inability to perform any form of gainful activity and need for attendance of another person to perform activities of daily living.SAM x basic pension 30% increased by 40%The disability pension transforms automatically into old age pension as soon as the beneficiary reaches the legal retirement age.

44. FRANCE Inpatient care: In the case of hospital stays in public hospitals or private clinics recognised (operating) within the social security framework, hospital costs are covered by social security at a rate of 80%. After the 31st day in hospital or for certain complex surgical procedures, patients receive 100% coverage. However, they are still required to pay "the flat daily rate for hospital stay” or “the flat-rate charge for extensive procedures”, as the case may be, to the tune of 18 Euro per day of hospital stay. Accidents at work and occupational diseases: Cash benefits Day of the accident - Must be paid by the employer. Daily cash benefits - Paid from the day following the accident until the day of recovery: Amounting to 60% of the reference daily wage (salaire journalier de référence or SJR) for the first 28 days of leave; Amounting to 80% of SJR from the 29th day of leave onwards. In-kind benefits Health care costs - 100% coverage, the person is, therefore, exempted from co-payment. Hospitalisation - Exempted from the flat daily rate for hospital stay. Upfront payment of healthcare costs - Exempted from payment of upfront costs that are covered directly by the social security system or the MSA.

45. FRANCE • Pension for disability due to an accident at work: • Degree of disability below 10% - The compensation varies according to the recognised percentage and is a one-time payment, e.g. for 1% = €410.30 and for 9% = €4,101.86 • Degree of disability above 10% - The person receives a pension in the form of a lifetime annuity. The pension is paid quarterly, if the degree of disability is between 10% and 50%, or monthly, if the degree of disability is above 50%. • Degree of disability between 10% and 50% - The pension percentage is equal to half of the percentage of disability, e.g. for a degree of disability of 40% the pension will be 20%. • Degree of disability above 50% - In this case, the difference between 50% and the actual percentage of disability is increased by half and added to the pension percentage, e.g. for a degree of disability of 80% the pension is (50/2) + (30*X1.5) = 70%.*the difference of 80 and 50 • Degree of disability equal or above 80% - Persons who cannot perform activities of daily living may receive a supplementary attendance benefit. • Unemployment insurance: An employee is entitled to unemployment benefits after having lost their job further to termination by the employer or termination by mutual agreement; by specific situations such as an employee who needs to move to another city in order to accompany his/her spouse for work-related reasons. • Amount of the daily unemployment allowance • Either a pro rata amount representing the sum of 40.4% of the reference daily wage and a fixed amount of €11.64. • Or 57.4% of the reference daily wage, if this is more advantageous for the claimant. • The net amount of the daily allowance cannot be lower than €28.38 or higher than 75% of the reference daily wage. • The duration of benefit payments depends on the period during which the jobseeker has been registered with the scheme and their age. Benefits are paid for a minimum period of 122 days and a maximum period of 730 days for persons aged under 50, and 1,095 days for persons aged over 50.

46. FRANCE • Retirement: the basic pension and the supplementary pension are pay-as-you-go contributory schemes. There is also a third tier using private funding, i.e. each person can subscribe to a voluntary retirement savings plan. Salaried employees and self-employed persons in agriculture are covered by the MSA. After the 2010 pension reform the retirement age will rise progressively from 60 to 62 years. This was reconfirmed by the 2012 Social Security Financing Act. For persons born after 1 January 1955, the age of automatic entitlement to a full pension will rise to 67. • Social security contribution rates for old age insurance (2014) • According to the new 2012 Act, contributions will be raised as follows: • + 0.30 points divided as follows: 0.15 covered by the employee and 0.15 covered by the employer in 2014. • + 0.10 points for subsequent years until 2017 divided as follows: 0.05 covered by the employee and 0.05 covered by the employer. • This should help decrease the old age insurance deficit. • Retirement rights • The legal minimum retirement age is 62 for persons born after 1 January 1955. • Early retirement is possible according to the relevant criteria for persons born before 1960: • In order to retire at the age of 58, one must have worked 8 quarters more than the statutory period covered by paid contributions; • In order to retire at the age of 60, one must have worked as many quarters covered by paid contributions as the statutory period. • Early retirement at the age of 60 is also possible for people who have worked in an unhealthy or physically stressful environment. The person must prove exposure to workplace-related risks over a certain length of time. This measure will be put in place as of 1 January 2015 through the creation of a personal account for unhealthy or physically stressful working environments. • Persons with multiple pension schemes • For persons who have worked in several companies and contributions were paid to different bodies, the pension will be calculated in a unified fashion as of 1 January 2017. This means that a single organisation will pay the pension based on the 25 best years of the person’s employment record.

47. FRANCE • Supplementary pension: • Supplementary pensions top up the basic pension paid by the social security system or the MSA for the agricultural scheme. From the moment of signing an employment contract, any salaried employee relying on a professional agricultural organisation or a farming business becomes affiliated to a supplementary pension fund: • Non-managerial employees in agriculture belong to the CAMARCA fund: (Independent Mutual Fund for Supplementary Pensions in Agriculture) of the AGRICA group, while non-agricultural employees are affiliated with the ARCCO fund (Association for Employees' Supplementary Schemes); • Managerial employees relying on the agricultural scheme belong to the CRCCA fund (Supplementary Pension Fund for Executives in Agriculture), while non-agricultural employees rely on the AGIRC fund (General Association of Retirement Institutions for Executives). • Depending on each person’s individual situation, the rate will be calculated as the total of the basic and the supplementary pension. As a rule, the pension can vary between 65% and 100% of the last received income. Some politicians would like to replace the contribution based pension system by a fully privately funded scheme of retirement savings, something we are strongly opposed to because it will call into question the principle of solidarity among the different categories of employees and among generations as well.

48. THANK YOU! HristinaMitreva mitrevah@hotmail.com