Adoption benefit is a benefit for temporary incapacity for work paid by EHIF to an insured person (employee, civil servant, person receiving remuneration or service fees on the basis of a contract under the law of obligations, member of a management or control body of a legal person, self-employed person, spouse participating in the activities of a self-employed person) on the basis of a certificate for adoption leave when a person does not receive income subject to individually registered social tax due to adopting a child.
Adoption benefit is paid for the adoption of a child under the age of 10.
A certificate for adoption leave is issued as of the date of entry into force of judgment order for adoption. The certificate is issued by the family physician of the adopted child.
Mary adopts 8-year old Linda. The judgment order for adoption enters into force on 1 February. As of the same date, the child’s family physician issues Mary a certificate for adoption leave for 70 days.
The benefit is calculated based on social tax paid for Mary in the previous year – 2,952.72 euros.
Thus, Mary’s income subject to individually registered social tax for the previous year is 2,952.72 : 0.33 = 8,947.64 euros.
Mary 's average income for a calendar day is 8,947.64/365 = 24.51 euros.
Mary is entitled to adoption benefit for 70 days: 70 x 24.51 = 1,715.70 euros.
Income tax is withheld from the amount 1,715.70 x 0.20 = 343.14 euros.
Thus, Mary receives adoption benefit in the amount of 1,715.70 – 343.14 = 1,372.56 euros.