Family allowance and child benefits
Family allowance and child benefits
0.2 Subject Area
Social conditions, health and justice
0.3 Responsible Authority, Office, Person, etc.
Anne Vibeke Jacobsen, tel.+45 39 17 3018,e-mail: email@example.com
Yvonne Nielsen, tel. +45 39 17 36 18, e-mail: firstname.lastname@example.org
0.4 Purpose and History
The purpose of the statistics on family allowance and child benefits is to analyse the number of recipients of family allowance and child benefits as well as the amounts received in benefits. The recipients and the amounts are distributed by different groups (by the type of benefit, single/cohabiting families, number of children, counties and municipalities (until 2006), regions, provinces and municipalities from 2007).
The statistics of family allowances and child benefits came into force during the tax year 1957/58, but have been compiled in their present version since 1987. The statistics rest on the current legislation, and the statistics are published in the series Statistical News and in the series Social condition, health and justice with the title Børnefamilieydelse og børnetilskud. 4. kvt. (Family allowance and child benefits). Only in Danish.
In Statistical News 1957, no. 86 a legislative change (Act no. 89 of 29 March 1957) in the scheme regarding child benefits is mentioned. It is understood that the scheme is very similar to that of previous years, and the benefits are regulated by the size of income. Only few figures are published in this article.
For a number of years the statistics were compiled on the basis of Act no. 443 of 6 July 1973 on child benefits and other family benefits. Later, the basis was Act no. 609 of 29 November 1978 on child benefits and other family benefits.
1 July 1987 the act was changed to its present form. Before 1 July 1987 the different kinds of child benefits had another form than now and the conditions for receiving child benefits were different.
The latest legislation is
1. Family allowance: The Tax Ministry act on family allowance no. 972 of 22th September 2006 on payment of family allowance.
2. Child benefits: act on child benefits and advance payment of child maintenance act no. 439 of 14th may 2009.
Introduced Law No. 1609 of 22 December 2010 concerning. accrual principle for family allowance and child benefit, improved controls and enhanced access to setoff for the payment of family allowances.
EC Regulations 1408 Guidance on the EC rules on family benefits (Social Security Agency 1997/2002)KMD family allowance.
0.5 Users and Application
Field of use
- The Danish Pensions Agency
- The Ministry of Taxation
- The Law Model
- The National Association of Local Authorities in Denmark
- Other researchers
- For internal purposes in Statistics Denmark: Data linkages with other statistical fields (e.g. services to other statistical division in Statistics Denmark).
- KÅS Social: Municipal Yearly Service. (Stopped in 2006)
- Budget planning in the municipalities and The National Association of Local Authorities in Denmark.
Evaluating the act on child benefits (The Danish Pensions Agency) and the act
on family allowance (The Ministry of Taxation).
The family allowance and child benefit register of The Danish Local Government Computing Centre, KMD children benefit.
0.7 Legal Authority to Collect Data
Section 6 of the Act on Statistics Denmark, cf Act no. 599 of 22 June 2000.
0.8 Response burden
There is no response burden as the data are collected via the register on family allowance and child benefits from The Danish Local Government Computing Centre, KMD children benefit.
0.9 EU Regulation
Is irrelevant to the statistics. Go to top of page
1.1 Description of Contents
The statistic covers families with children receiving family allowance and child benefits. Family allowance is awarded all families with children below 18 years regardless of income. Child benefits are awarded single parents, orphaned children and the like, children born out of wedlock and not entitled to advance maintenance payments, children of widows/widowers, multi-children families and to parents who are studying. The statistics are compiled per the 4th quarter yearly.
Estimated yearly statistics without distribution by variables are compiled, but they are estimates for the number of recipients of the total number of child benefits and family allowance. The calculations are made from the assumption that the families, who received benefits both in the year in question and during the previous year, were also recipients in the intervening period. Those families, who have only received benefits in one of the two years, are assumed to have received benefits in about half of the intervening period only. These statistics are only used internally in Statistics Denmark.
Who gets paid child benefit: The allowance is paid to the child's mother. If the child's father has sole custody, child allowance paid to him. If the child resides equally with both parents, it will be official addres where the child is enrolloed, which is crucial.
Who gets paid child benefit (children check): As a general rule, paid child benefit for the child's mother resignation. If only the father has custody, will it be paid to him.
1.2 Statistical Concepts
The statistical population consists of all families with children below 18 years, who receive family allowance and/or child benefits in October Quarter distributed by a number of variables (by the type of benefit, the breadwinner's marital status, number of children in the family and custody code). Go to top of page
The statistical unit is children, except extra child benefit, which is granted to the family as such. There are relatively few items of information in the register, since the register is tailor-made for those statistical needs, which appear in Statistical News in the series Social conditions, health and justice with the title Børnefamilieydelse og børnetilskud 4. kvt..
(Family Allowance and child benefits 4th Quarter).
Family allowance is paid independent of income conditions to all families with children below 18 years as a fixed amount per child. The size of the benefit depends on the age group of the child 0-2 years, 3-6 years, 7-17 years. Child benefits are paid regardless of income as ordinary or extra child benefits to single breadwinners with children below 18 years. Special child benefits are paid to orphans, children of pensioners, children of widows/widowers as well as children born out of wedlock, where no one is regarded as obliged to pay contributions to the child. As of 1st April 2000 the special child benefit will depend on income. Since 1st January 2001 a special child benefit is also allotted to those families, where at least one parent is participating in a state financed education, and in these cases the benefit is dependent on income. Only one benefit can be paid out per parent and one benefit per child. If both parents are taking part in education and have two children, then two benefits may be paid out. The law was changed in 2005, see 4.1
The statistical measures are number of families, children and paid amounts.
The tables are distributed by the type of benefit, the breadwinners marital status, regions, provinces and municipalities.
The register contains the amounts paid in family allowance and child benefits as well as the information necessary to assess the allotment of the benefits.
See also a variable list with definitions www.dst.dk/Vejviser/dokumentation Click Times, Click subject group Social conditions, health and justice, Click family allowance and child benefits (only in Danish). The variable list has a description of the most important variables.
2.1 Reference Period
The reference period is the 4th quarter every year.
2.2 Date of Publication
The statistics are published yearly, but only for the 4th quarter.
The statistics are usually published without delay in relation to the scheduled date.
The frequency is yearly, but only for the 4th quarter. Go to top of page
Approximate yearly statistics without distribution by variables are compiled, but they are estimates for the number of recipients of the total number of child benefits and family allowance. This statistic is only used internally in Statistics Denmark.
3.1 Overall accuracy
The overall accuracy is very high, since all the information is from a payment register with full coverage. The material is subjected to data editing, which is mainly computerised, but also to some extent manually. In cases where Statistics Denmark's figures differ from those of the municipalities, it is possible for the municipalities to inform Statistics Denmark, but this rarely happens in practice.
3.2 Sources of inaccuracy
All municipalities are included.
Quality of variables
Those variables, which are significant to paying the child benefit and/or the family allowance, are of a very good quality. These variables make up the statistics.
Those variables, which are not used in the calculations regarding entitlement of child benefits/family allowance, may have a lower quality.
3.3 Measures on accuracy
There are no sampling errors as the statistics are compiled on the basis of a census. Go to top of page
4.1 Comparability over Time
The comparability is very high with respect to totals regarding child benefit and youth benefit before 1987, compared with child benefits and family allowance after 1987. The figures are, in any case, comparable with figures going back to the seventies.
The comparability is very high going back to 1987, when the legislation was changed. It is possible to compare each type of benefit back to 1987.
Family allowance was introduced in 1987 with one rate for all children aged 0-18 years. This rate was in 1990 split into a rate for 0-3 year olds and a rate for 4-17 year olds. In 1991 the rate was split into three rates 0-3 year olds, 4-6 year olds and 7-17 year olds. In 1992-1994 there were two rates for 0-6 year olds and 7-17 year olds. Since 1995 there were three rates for 0-2 year olds, 3-6 year olds and 7-18 year olds. This information is listed in overviews from the Tax Ministry web site Click "tal-statistik, Click "tidsserieoversigter", Click "børnefamilieydelse". (Only in Danish).
The rules for child benefits have only been changed for special child benefits. The special child benefit has since 1st January 2000 been split up into a basic amount and a supplement. All figures for special child benefits contain both the basic amounts and the supplements. Since 1st April 2000 special child benefits to pensioners will depend on income.
Since 1st January 2001 a special child benefit is allotted to families where at least one parent participates in an education which qualifies for a state subsidy. The benefit requires an application and depends on income. Other child benefits and family allowance are not dependent on income.
From the 4th quarter 1999, new separate statistics of historical adjustments of benefits have been compiled. These statistics relate to former quarters than the one in question, but regard payments which have been paid in the same quarter in question. E.g. historical adjustments regarding former quarters than the 4th quarter 1999, but paid in the 4th quarter 1999. As of 2004 these historical regulations are not included in the statistics.
Recalculations (which must be distinguished from the above mentioned historical adjustments) of the amounts disbursed regarding the quarter in question are included in the figures for the individual child benefits in the same quarter. E.g. the recalculations regarding the 4th quarter 2004 are included in the figures for the individual child benefits in the 4th quarter 2004.
A new law about early retirement pension was effective from 1st January 2003. Pensioners awarded pension after this date are not entitled to ordinary child allowance, since the new pension is higher than the old one. Pensioners awarded pension before this date are still entitled to receive ordinary child benefits.
Special child benefits to parents seeking education is from 1st January 2005 only given to parents eligible for State Education grant. Those parents who are eligible for State Education grant can instead apply for a supplementary grant for bread-winners from the State Education Grant Institution.
From 2007, payment of multi-child subsidy so changed that the subsidy is payable only to the second child and triplets only for second and third child.
4.2 Comparability with other Statistics
Child benefits and family allowance are granted to children and extra child benefits to families. Consequently, the statistics may be difficult to compare with other statistics, which may have another unit of enumeration (e.g. persons in a household, a household, a home etc.).
The register of child benefits and family allowance has since 1982 contained person numbers (person numbers for the recipient of the benefit, i.e. mostly the mother), which makes it possible to link data and compare with other statistics.
Comparable statistics are not available, but in the population statistics figures are available for children aged 0 to 18 years. Likewise, the statistics on households and families has figures for the number of families in Danmark.
4.3 Coherence between provisional and final statistics
Only final figures are published. Go to top of page
5.1 Forms of dissemination
Statistics on family allowance and child benefits appear in:
Nyt fra Danmarks Statistik (News from Statistics Denmark), see www.dst.dk Click child benefits and family allowance under the subject group Social conditions, health and justice. Only in Danish.
Sociale forhold, sundhed og retsvæsen (Social conditions, health and justice) appearing in the series Statistiske Efterretninger (Statistical News). The latest published issue is 2006:5, 27th March 2006 with the title Børnefamilieydelse og børnetilskud. 4. kvt. 2005 (Family allowance and child benefits 4th quarter 2004). Only in Danish. As of the statistics for 4th quarter 2006, this article will no longer be published; instead main figures will be available in StatBank: www.statBank.dk.
Socialstatistik (Social statistics) appearing in the series Statistik Service (Statistical Service). The latest published issue is 2005:2, 4th March 2005 with the title Børnefamilieydelse og børnetilskud. 4. kvt. 2004. Kommunefordelte opgørelser. (Family allowance and child benefits 4th quarter 2004. Subdivided by municipalities)." Only in Danish. As of the statistics for 4th quarter 2006, this article will no longer be published; instead main figures will be available in StatBank: www.statBank.dk.
Yearly publications: Statistical Yearbook and Statistical Ten-Year Review (until 1990), see www.dst.dk/
Social Protection in the Nordic Countries ("Social Tryghed i de nordiske lande") published by NOSOSCO. See
www.nom-nos.dk, where the publication is on-line.
The Statistical Yearbook of the Municipality of Copenhagen.
See the latest issue on-line at www.sk.kk.dk Click publications.
Århus kommunes Statistiske Årbog. See the latest issue on-line www.aarhus.dk/statistik under the menu: "Publikationer", "Statistisk Årbog". Only in Danish.
Aalborg kommunes Statistiske Årbog. See the latest issue on-line at www.aalborgkommune.dk. Only in Danish.
Odense kommunes Statistiske Årbog. See the latest issue on-line at www.odense.dk Klik Årbog, Klik kontanthjælp og sikringsydelser. Only in Danish.
StatBank (www.statistikbanken.dk - click English) has the following matrixes:
- BTS4 Families entitled to child benefits in the 4th quarter by area and type of benefit (1987-2006)
- BTS5 Children with child benefit in the 4th quarter by area and type of benefit (2001-2006)
- BTS6 Amounts disbursed for child benefits in the 4th quarter by area and type of benefit (1987-2006)
- BTS44 Families entitled to child benefits in the 4th quarter by area and type of benefit (2007-)
- BTS55 Children with child benefit in the 4th quarter by area and type of benefit (2007-)
- BTS66 Amounts disbursed for child benefits in the 4th quarter by area and type of benefit (2007-)
Information concerning. review of BTS66 per. October 2012: For the fourth quarter of 2011 it is overall about 282,000 DKK fewer than previously published (correction of additional allowances and changed the rounding method of programming the table). For the fourth quarter of 2010 is about 2,000 DKK more than the previously published (due to changed method of rounding).
5.2 Basic material: Storage and usability
The primary data is a data set for the 4th quarter every year with basic information, which is kept twenty years in Statistics Denmark, but which until a few years ago were only kept five years in Statistics Denmark. Then, it is passed on to The Danish National Archives. This procedure has been followed since the register of child benefits and family allowance was established in 1982.
The statistics on family allowance and child benefits are documented in Statistics Denmark's newest electronic data processing tools.
Furthermore, each years statistics are documented in Statistical News, which has an in-depth description of the legislation, including any legislative changes since the previous year; the latest issue is in the series Social conditions, health and justice, 2006:5, 27th March 2005 (Statistical News), Børnefamilieydelse og børnetilskud 4. kvt. 2005 (Family allowance and child benefits 4th quarter 2004). Only in Danish. As of the statistics for 4th quarter 2006, this article will no longer be published. Instead the main figures will be available at StatBank: www.statBank.dk
See also a list of variables with definitions at: www.dst.dk/vejviser/dokumentation
Click Times, click the subject group Social conditions, health and justice (Sociale forhold, sundhed og retsvæsen), click Family allowance and child benefits (Børnefamilieydelse og børnetilskud). Only in Danish.
5.4 Other Information
Each yearly article for Statistical News appearing in the series Social conditions, health and justice gives a comprehensive description of the legislation, including possible changes in the legislation since the previous year. As of the statistics for 4th quarter 2006, this article will no longer be published.
At The Danish Pensions Agencys web site (www.pensionsstyrelsen.dk) there are legislation, figures and rates for child benefits.
At The Ministry for Taxations web site longer time series and legislation on family allowance are found, see www.skm.dk