E.E.C.
*
METHODS OF FINANCING UNEMPLOYMENT
BENEFITS
(POSITION AT 1 JANUARY 1977)
Belgium
Employer Employee State
1.70%
1.20%
2.9% of wages plus any deficit
Denmark
(Voluntary Scheme)
State pays any deficit
France
(Insurance Scheme)
Employer 1.76%
Employee 0.44% State NIL
(Assistance Scheme)
Not means tested in first three months State pays all the cost
West Germany (Unemployment Allowance and Assistance)
Ireland
Employer 1.50% Employee 1.50%
State covers deficits
paid
Flat rate contributions and earnings-related supplementary contributions/ by employers and employees to a scheme covering various social security benefits (including unemployment); the State covers any deficit.
Employer 1.31%
Employee None
Italy
State
None
Luxembourg
Employer 0.25%
Employee None
State
None
Taxes
Individuals 2.5% Corporations 1%
Communes 2%
Netherlands Employer 0.65%)
Employee 0.65%) averages
State 0.50% )
United Kingdom
Contributions for combined scheme, including unemployment Employer 8.75%
Employee 5.75% State
An amount equal to 18% of the contribution income after deducting redundancy and NHS contributions.