Commission staff working document accompanying the proposal for a Directive of the European Parliament and of the Council on the application of the principle of equal treatment between men and women engaged in an activity in a self-employed capacity and repealing Directive 86/613/EEC - Impact Assessment Report {COM(2008) 636} {SEC(2008) 2592}
Date: 2008-10-03
Institutions: European Commission
Subjects: equal treatment, gender equality, maternity leave, psychological harassment, report, self-employed person, sexual discrimination, sexual harassment, social security

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 3.10.2008 
SEC(2008) 2593 

COMMISSION STAFF WORKING DOCUMENT 

accompanying the 

Proposal for a 

DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on the application of the principle of equal treatment between men and women engaged 
in an activity in a self-employed capacity and repealing Directive 86/613/EEC 

Impact Assessment Report 

{COM(2008) 636} 
{SEC(2008) 2592} 

Disclaimer 

This  Impact  Assessment  Report  commits  only  the  Commission’s  departments  involved 
in its preparation; it has been prepared as a basis for comment and does not prejudge 
the final form of any decision to be taken by the Commission. 

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Document accompanying  

the draft proposal for a Directive of the European Parliament and of the Council on the 
application of the principle of equal treatment between men and women engaged in an 
activity in a self-employed capacity and repealing Directive 86/613/EEC 

Impact Assessment Report 

TABLE OF CONTENTS 

General information ................................................................................................................... 4 

Executive summary .................................................................................................................... 4 

1. 

2. 

2.1. 

2.2. 

2.3. 

3. 

3.1. 

3.2. 

3.3. 

3.4. 

4. 

Background and institutional context .......................................................................... 6 

Procedural issues and consultation of interested parties .............................................. 6 

Consultation of the stakeholders .................................................................................. 7 

External expertise and information gathering .............................................................. 8 

Consultation of the Impact Assessment Board ............................................................ 8 

Problem definition........................................................................................................ 9 

Self-employed .............................................................................................................. 9 

Assisting spouses ....................................................................................................... 15 

Likely development of the situation in the absence of EU action (baseline scenario)17 

Does the EU have the right to act?............................................................................. 18 

Objectives................................................................................................................... 20 

4.1.  What are the general policy objectives? .................................................................... 20 

4.2.  What are the more specific objectives?...................................................................... 20 

4.3. 

Consistency of the objectives with other EU policies and horizontal objectives ...... 20 

5. 

5.1. 

5.2. 

5.3. 

5.4. 

Policy options............................................................................................................. 21 

No new action at EU level ......................................................................................... 21 

Non-binding measures ............................................................................................... 21 

A directive amending Directive 86/613/EEC ............................................................ 21 

Preliminary screening of options ............................................................................... 21 

5.4.1.  Non-binding measures ............................................................................................... 21 

5.4.2.  A directive amending Directive 86/613/EEC ............................................................ 23 

6. 

Analysis of impacts .................................................................................................... 23 

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6.1. 

6.2. 

6.3. 

6.4. 

6.5. 

6.6. 

7. 

8. 

8.1. 

8.2. 

8.3. 

No new action at EU level ......................................................................................... 24 

Non-binding measures ............................................................................................... 24 

A directive amending Directive 86/613/EEC: improving protection in the case of 
maternity .................................................................................................................... 25 

A directive amending Directive 86/613/EEC: providing leave to care for family 
members ..................................................................................................................... 32 

A directive amending Directive 86/613/EEC: giving assisting spouses a legal status 
and social protection in their own name .................................................................... 34 

A directive amending Directive 86/613/EEC to give competence to national equality 
bodies to deal with the self-employed and assisting spouses..................................... 39 

Comparison of options ............................................................................................... 39 

Monitoring and evaluation arrangements................................................................... 41 

Possible indicators...................................................................................................... 41 

Monitoring ................................................................................................................. 42 

Transposition.............................................................................................................. 42 

Annex I: Statistical information ............................................................................................... 44 

Annex II: Consultation of Member States: summary of submissions...................................... 80 

Annex II: Consultation of the European social partners ........................................................ 112 

Annex III: Consultation of other stakeholders ....................................................................... 118 

Annex IV: Consultation of the Advisory Committee on Equal Opportunities for Women and 
Men......................................................................................................................................... 121 

Annex V: Legal context ......................................................................................................... 127 

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GENERAL INFORMATION 

Lead DG: Directorate General for Employment, Social Affairs and Equal Opportunities (DG 
EMPL) 

WP Reference: 2008/EMPL/021 

EXECUTIVE SUMMARY 

The Union has set itself the strategic goal of promoting more and better jobs and so offering 
equal opportunities for all. In order to reach this goal, the attractiveness of entrepreneurship 
needs to be increased.  

This is true for entrepreneurship in general, but even more so for women’s entrepreneurship. 
In  Europe,  there  is  a  considerable  gender  gap  in  terms  of  women  participating  in  self-
employed  activities:  according  to  the  most  recent  Eurostat  figures,  there  are  almost  three 
times as many men as women self-employed with employees1. 

On  the  other  hand,  a  significant  number  of  women  play  an  active  part  in  the  activities  of 
family businesses without appearing in statistics and without any legal status. These are the 
so-called ‘assisting spouses’. They participate actively in around 11% of businesses, one third 
of them working more than 30 hours per week. Nevertheless, they have no recognition in the 
social security systems in 19 Member States and are at a high risk of poverty in the event of 
divorce, death of the self-employed partner, or bankruptcy. 

With  Directive  86/613/EEC2,  the  EU  extended  the  principle  of  equal  treatment  between 
women and men to the self-employed and assisting spouses. Nevertheless, the implementation 
of  the  Directive  in  the  Member  States  has  had  no  significant  impact,  notably  because  of  its 
imprecise formulation3. 

The  present  report  looks  at  whether  a  review  of  Directive  86/613/EEC  would  improve  the 
application  of  the  principle  of  equal  treatment  between  women  and  men  and  increase  the 
participation of women in self-employed activities. 

Three main policy options have been identified: no action at EU level, non-binding measures, 
and an amendment to Directive 86/613/EEC to make it a more effective instrument in meeting 
its aims. 

1 

2 

3 

Eurostat,  The  entrepreneurial  gap  between  men  and  women,  Statistics  in  focus  30/2007,  available  at: 
http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-SF-07-030/EN/KS-SF-07-030-EN.PDF. 
Directive  Council  Directive  86/613/EEC  of  11  December  1986  on  the  application  of  the  principle  of 
equal  treatment  between  men  and  women  engaged  in  an  activity,  including  agriculture,  in  a  self-
employed capacity, and on the protection of self-employed women during pregnancy and motherhood, 
OJ L 359, 19.12.1986, p. 56. 
See the report from the Commission on the implementation of Council Directive of 11 December 1986 
on the application of the principle of equal treatment between men and women engaged in an activity, 
including  agriculture,  in  a  self-employed  capacity,  and  on  the  protection  of  self-employed  women 
during pregnancy and motherhood, Document COM(94) 163 final. 

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The  report  looks  at  the  impacts  of  each  option.  For  this  purpose,  the  option  to  amend  the 
Directive is divided into a further four policy options: 

–  improving protection in the event of maternity 

–  providing leave to care for family members 

–  recognising the contribution of assisting spouses 

–  giving National Equality Bodies competence in the field. 

After analysing the impact of each option, the report concludes that not taking any new action 
at EU level will not achieve any of the objectives. 

As far as non-binding measures are concerned, the report concludes that those already in place 
seem adequate to deal with certain obstacles to women’s entrepreneurship, and will continue 
and be extended independently of the current exercise. Nevertheless, such measures can only 
complement, but not replace, an amendment to Directive 86/613/EEC. 

The report comes to the conclusion that the option that best meets the objectives is a proposal 
for a Directive amending Directive 86/613/EEC to 

•  include a period of maternity leave for self-employed women, 

•  recognise  the  contribution  of  assisting  spouses  to  the  family  business  by  providing  them 

with social protection equivalent to that of their self-employed partners, 

•  give national equality bodies competence in cases of discrimination. 

In  order  to  take  into  account  the  specificities  of  self-employment  and  to  avoid  imposing 
additional costs to family businesses, the envisaged proposal could provide that self-employed 
women and assisting spouses are given the possibility to join the social protection system at 
their  own  request.  In  that  case,  any  additional  cost  to  family  businesses  would  be  a 
consequence of the choice made by the self-employed woman or the assisting spouse. 

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1. 

BACKGROUND AND INSTITUTIONAL CONTEXT 

In its report4 on the implementation of Directive 86/613/EEC, the Commission concluded that 
the practical result of the implementation of the Directive was ‘not entirely satisfactory when 
measured against the prime objectives of the Directive, which was a general improvement in 
the  status  of  assisting  spouses’.  The  report  also  stressed  the  lack  of  an  overall  policy  for 
dealing  with  the  situation  of  assisting  spouses  and  pointed  out  that  ‘with  a  view  to  the 
recognition of the work of the spouse (...), the only way in which this objective is likely to be 
achieved is for spouses to be granted social security entitlements in their own right’. 

In  its  Roadmap5  for  equality  between  women  and  men,  the  Commission  announced  that  in 
order  to  improve  governance  of  gender  equality,  it  would  ‘review  the  existing  EU  gender 
equality  legislation  not  included  in  the  2005  recast  exercise  (...)  with  a  view  to  updating, 
modernising  and  recasting  where  necessary’.  Directive  86/613/EEC  was  not  included  in  the 
recasting exercise. 

In  the  Council  conclusions  ‘Balanced  roles  of  women  and  men  for  jobs,  growth  and  social 
cohesion’6, the Council called on the Commission to ‘consider the need to revise, if necessary, 
Council  Directive  86/613/EEC  in  order  to  ensure  the  rights  related  to  motherhood  and 
fatherhood of self-employed workers and their helping spouses’. 

The European Parliament has consistently called on the Commission to review the Directive7, 
in particular to improve the situation of assisting spouses in agriculture.  

The 2000 Lisbon European Council set a strategic goal for the EU to transform itself into ‘the 
most  competitive  and  dynamic  knowledge-based  economy  in  the  world,  capable  of 
sustainable  economic  growth  with  more  and  better  jobs  and  greater  social  cohesion’. 
Following  initially  modest  results,  the  Lisbon  Strategy  was  simplified  and  re-launched  in 
2005. 

To  achieve  this  goal,  the  Union  needs  to  increase  entrepreneurship  in  general  and  women’s 
entrepreneurship in particular. 

2. 

PROCEDURAL ISSUES AND CONSULTATION OF INTERESTED PARTIES 

The  review  of  Directive  86/613/EEC  was  announced  in  the  Commission’s  legislative  work 
programme 2008 (forward programming 2008, item 2008/EMPL/021). 

4 

5 

6 
7 

Report from the Commission on the implementation of Council Directive of 11 December 1986 on the 
application  of  the  principle  of  equal  treatment  between  men  and  women  engaged  in  an  activity, 
including  agriculture,  in  a  self-employed  capacity,  and  on  the  protection  of  self-employed  women 
during pregnancy and motherhood (COM(94) 163 final). 
Communication  from  the  Commission  to  the  Council,  the  European  Parliament,  the  European 
Economic and Social Committee and the Committee of the Regions A Roadmap for equality between 
women and men (COM(2006) 92 final). 
4 December 2007 (Document SOC 385). 
See  the  report  adopted  by  the  European  Parliament  on  12  March  2008  on  the  situation  of  women  in 
rural areas of the EU (2007/2117(INI), Rapporteur Christa Klass, A6-0031/2008. 

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An Inter-Service Group was set up to prepare the impact assessment and the following DGs 
and services were invited: SG, SJ, ENTR, MARKT, ECFIN, COMP, AGRI and MARE. SG, 
AGRI, ENTR and ECFIN designated representatives to participate. One meeting was held and 
bilateral meetings were organised with these and other DGs. 

2.1. 

Consultation of the stakeholders 

In preparing this initiative, EMPL sought the views of stakeholders with a potential interest in 
this  matter,  i.e.  those  potentially  affected  by  the  initiative  (representatives  of  the  self-
employed and SMEs) and those who would be involved in implementing the policy. 

The  European  social  partners  were  consulted  even  though  there  was  no  obligation  to  do  so 
(Article 138 EC is not applicable) and this initiative does not fall within the competence of the 
social  partners  at  national  level.  The  documents  for  the  consultation  of  the  social  partners 
have been published8. 

European social partners have divergent views on the review of this Directive. Basically, trade 
unions and agriculture organisations are in favour of amending the Directive and improving 
gender  equality  for  self-employed  workers  and  assisting  spouses.  The  organisation 
representing  agricultural  organisations  supports  equal  rights  for  equal  commitment  for  all 
partners in farm businesses. On the other hand, organisations representing SMEs and sectoral 
employers are mostly concerned about the potential costs of any changes and opposed to any 
changes that would increase social security contributions.  

The Commission also consulted the Member States, since Directive 86/613/EEC raises issues 
concerning the social protection of assisting spouses and the self-employed, which essentially 
fall within the competence of Member States. As expected, the position of the Member States 
is  far  from  unanimous,  some  asking  for  improvement  of  the  EU  legal  framework,  but  the 
majority  stating  that  they  do  not  see  any  need  to  review  national  legislation  on  the  issues 
covered by the Directive. 

However, the Advisory Committee on Equal Opportunities for Women and Men (composed 
of  representatives  of  Member  States,  European  social  partners  and  NGOs)  is  of  the  opinion 
that the Directive should  be  amended  in order to give assisting spouses  a  clear professional 
status, with coverage by social protection schemes, and to provide for paid maternity/paternity 
leave for self-employed workers and assisting spouses. 

A list of civil society organisations to be consulted was drawn up with the assistance of the 
members of the Inter-Service Group. These organisations have been consulted in writing. The 
European  Women’s  Lobby  supports  the  opinion  of  the  Advisory  Committee  on  Equal 
Opportunities. The Confederation of Family Organisations in the European Union (COFACE) 
strongly advocates revision of Directive 86/613/EEC to give self-employed women maternity 
leave  of  a  long  enough  duration  to  ensure  the  proper  course  of  a  normal  pregnancy  and 
physical  recovery  of  the  mother  after  a  normal  childbirth  and  to  oblige  Member  States  to 
recognise  the  contribution  of  assisting  spouses  in  family  businesses  and  ensure  that  they 
benefit from the same level of social protection as self-employed workers. 

8 

See http://ec.europa.eu/employment_social/social_dialogue/consultations_en.htm. 

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In view of the very specific nature of this initiative, a public consultation was not considered 
necessary. 

The  minimum  standards  set  out  in  the  Commission’s  2002  Communication  on  consultation 
and dialogue9 have been met. 

Annexes I to IV give detailed information on the consultations and contributions received. 

2.2. 

External expertise and information gathering 

Women’s entrepreneurship has been the subject of much analysis and many studies, to which 
this report refers as and when relevant. 

For  an  analysis  of  the  need  to  review  Directive  86/613/EEC,  the  Commission  asked  the 
Network  of  Independent  Legal  Experts  on  the  application  of  Community  law  on  equal 
treatment  between  men  and  women  to  produce  a  report  on  the  implementation  of  the 
Directive  and  on  loopholes,  weaknesses  and  ways  to  improve  the  Directive10.  This  study  is 
cited in this report as the ‘Legal Network study’. 

DG  EMPL  also  commissioned  a  study  to  provide  an  overview  of  the  situation  in  Member 
States and assess the costs and benefits of different policy options. This study was carried out 
by  the  European  Policy  Evaluation  Consortium  (EPEC)  and  is  cited  in  this  report  as  the 
‘EPEC study’.  

In addition, a study commissioned by DG ENTR was extensively used in the preparation of 
this report. This study, entitled ‘Good practices on social protection of new entrepreneurs and 
assisting partners and the impact on business creation’ was conducted by EIM11. It is cited in 
this report as the ‘EIM study’. 

2.3. 

Consultation of the Impact Assessment Board 

A first draft of the impact assessment report was submitted to the Impact Assessment Board 
(IAB) and was analysed at the Board meeting of 9 July 2008. 

The IAB produced an opinion on 18 July 2008. Given the nature of its recommendations, the 
IAB asked to examine and issue an opinion on a revised impact assessment report. 

A second draft of the impact assessment report was resubmitted to the Board on 30 July 2008.  

In its second opinion of 26 August 2008, the IAB states that the impact assessment is based 
on  a  detailed  stocktaking  of  the  situation  of  self-employed  and  assisting  spouses  in  the 
Member  States.  It  recognizes  that  the  resubmitted  version  takes  account  of  the  Board's  first 

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Communication  from  the  Commission  Towards  a  reinforced  culture  of  consultation  and  dialogue: 
General  principles  and  minimum  standards  for  consultation  of  interested  parties  by  the  Commission 
(COM(2002) 704 final). 
The study is available at: 
http://ec.europa.eu/employment_social/gender_equality/legislation/report_draft2.pdf. 
This study is available at:   
http://ec.europa.eu/enterprise/entrepreneurship/craft/craft-
studies/documents/social_protection_final_report_en.pdf. 

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opinion by improved presentation of cost estimates and problem definition and by providing 
details about the transposition and compliance issues. 

Nevertheless, the Board makes some recommendations for improvements. The Board calls the 
final version of the impact assessment report to: 

•  further improve the problem definition by better clarifying which of the reasons behind it 

could be addressed by the proposed initiative; 

•  assess more thoroughly the necessity and added value of EU action; 

•  improve  the  evaluation  of  cost  and  benefits  by  including  the  analysis  underpinning  the 
assessment  of  cost  effectiveness  and  substantiate  the  statements  on  the  administrative 
burdens. 

•  explain why the time-limit for transposition has been changed. 

The  present  version  of 
recommendations of the second opinion of the IAB. 

impact  assessment  report 

the 

takes  full  account  of 

the 

The problem definition was complemented with information on the obstacles to women's self-
employment  that  the  proposal  could  help  removing  and  explaining  why  the  intervention  on 
reconciliation issues for employees has successful. 

The paragraphs on the necessity of an EU action and on subsidiarity and proportionality were 
reinforced in order to make clearer the need and the legitimacy of the proposal. 

As  the  IAB  notes  in  its  second  opinion,  the  presentation  of  the  costs  estimates  has  already 
been  improved.  This  version  has  been  complemented  to  better  underpinning  the  analysis  of 
cost-effectiveness and administrative burdens. 

3. 

PROBLEM DEFINITION 

Directive 86/613/EEC covers two distinct categories of persons, with differing characteristics 
and needs, namely the ‘self-employed’ and ‘assisting spouses’. This section will address these 
two categories in turn. 

3.1. 

Self-employed 

The current EU legal framework prohibits discrimination based on sex in the following areas: 

•  social security and other elements of social protection (Directive 79/7/EEC); 

•  occupational schemes (Directive 86/378/EEC); 

•  conditions for access to self-employment (Directives 2002/73/EC and 2006/54/EC); 

•  access to and supply of goods and services (Directive 2004/113/EC). 

Directive  86/613/EEC  is  the  only  text  dealing  specifically  with  self-employed  workers  (and 
assisting spouses). The main provisions of the Directive are as follows. 

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•  Personal  scope:  it  applies  to  self-employed  workers  and  their  spouses  who  perform  the 

same tasks or ancillary tasks; 

•  Principle of equal treatment: this implies the absence of all discrimination on grounds of 
sex,  either  directly  or  indirectly,  by  reference  in  particular  to  marital  or  family  status. 
Member  States  must  eliminate  all  provisions  that  are  contrary  to  the  principle  of  equal 
treatment, especially in respect of the establishment, equipment or extension of a business 
or  the  launching  or  extension  of  any  other  form  of  self-employed  activity,  including 
financial facilities. 

•  Creation  of  a  business:  the  conditions  for  the  creation  of  a  company  between  spouses 
should not be more restrictive than the conditions for the formation of a company between 
unmarried persons. 

•  Assisting  spouses:  such  persons  should  be  able  to  join  a  contributory  social  security 
scheme  voluntarily,  if  one  exists,  and  Member  States  should  examine  how  to  encourage 
recognition of their work. 

•  Protection of maternity and motherhood: Member States should examine whether, and 
under  what  conditions,  female  self-employed  workers  and  the  wives  of  self-employed 
workers  may,  during  interruptions  in  their  occupational  activity  owing  to  pregnancy  or 
motherhood, have access to services supplying temporary replacements or existing national 
social services, or be entitled to cash benefits under a social security scheme or under any 
other public social protection system. 

Directive 86/613/EEC defines the self-employed as ‘all persons pursuing a gainful activity for 
their  own  account,  under  the  conditions  laid  down  by  national  law,  including  farmers  and 
members of the liberal professions’.  

Self-employment  is  a  significant  —  albeit  minority  —  form  of  employment  in  Europe:  in 
2005, the self-employed represented 16% of the active population in the EU25. 

In 2005, according to Eurostat12, self-employed women in industry and market services in the 
EU  as  a  whole  accounted  for 12%  of  the  total  number  of  women  working  in  these  sectors, 
which is considerably lower than the percentage of self-employed men (19%).  

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EN 

See  ‘The 
http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-80-07-135/EN/KS-80-07-135-EN.PDF. 

in  Europe,  A  statistical  portrait’,  2008,  available  at: 

life  of  women  and  men 

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Moreover only one-third of entrepreneurs are female. Being self-employed can be different 
from  being  an  entrepreneur.  The  figures  above  include  both  the  self-employed  with 
employees and those without. Many of the last group are professionals or do much the same 
job as employees do, but their status or terms of employment are different. The category of 
the self-employed without employees also includes ‘bogus self-employed’ and economically 
dependent or ‘parasubordinate’ workers13. Entrepreneurs are essentially (but not exclusively) 
those with employees, though many entrepreneurs managing businesses, even their own, are 
classified  as  employees,  since  they  are  employed  by  the  company  and  receive  a  salary  for 
their  work.  Nevertheless,  this  report  uses  the  terms  ‘self-employed’  and  ‘entrepreneurs’  as 
synonymous, as the statistical data do not usually distinguish between them. 

Only 3.5% of women working in industry and market services in 2005 were self-employed 
with employees, whereas the percentage for men was twice as high at around 7%. 

More significantly, this gender gap in self-employed activities shows no sign of narrowing.  

As  the  next  table  shows,  although  the  majority  of  the  jobs  created  in  the  period  2005-2006 
were taken by women, the majority of the self-employed jobs created were taken by men. 

Contribution of self-employment to employment creation in the EU 2005-2006, by 
gender 

New jobs created (%), 2005-2006 

Type of employment  

Employee 

88.5 

Total  

Men  

41.9 

Women 

46.5 

13 

On the concept of economically dependent workers, see Adalberto Perulli, ‘Economically dependent / 
quasi-subordinate  (parasubordinate)  employment:  legal,  social  and  economic  aspects’,  available  at 
http://ec.europa.eu/employment_social/labour_law/docs/parasubordination_report_en.pdf. 

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Self-employed 

11.5 

6.1 

5.4 

Source: EPEC study 

When a longer period (from 1995 to 2005) is considered, although the percentage of the self-
employed in the EU decreased constantly, the gender gap remained basically unchanged. 

Level of self-employed in EU25, 1995-2005 

1995  1996  1997  1998  1999  2000  2001  2002  2003  2004  2005 

All 

16.7 

16.7

16.6 

16.5

16.1

15.9

15.5

15.4

15.7 

15.8 

15.6

Male 

19.4 

19.3

19.2 

19.2

18.9

18.7

18.4

18.4

18.9 

18.0 

18.7

Female 

12.9 

13.2

13.0 

12.8

12.4

12.1

11.8

11.6

11.7 

11.7 

11.6

Source: Eurostat. 

In a Flash Eurobarometer survey published in April 200714, some questions were asked about 
people’s preferences in terms of employment status. The gap between men and women was 
significant: 50% of men declared a preference for self-employment, compared with only 39% 
of women. 

When  asked  about  their  desire  to  become  self-employed  within  the  next  five  years,  the 
disparity  between  men  and  women  was  the  same:  33%  of  men  declared  it  very  or  rather 
desirable,  against  27%  for  women.  On  the  other  hand,  69%  of  women  considered  it  rather 
undesirable  or  not  desirable  at  all  to  become  self-employed  within  the  next  five  years, 
compared with 62% of men. 

The reasons given by men and women for taking up self-employment also differ. According 
to  a  recent  Eurostat  survey15,  women  are  keener  to  accept  self-employment  to  avoid 
unemployment or to better reconcile professional and family and private life. 

The table below presents the main motives for starting entrepreneurial activities. It shows that 
‘better  possibilities  to  combine  work  and  private  life’  is  a  reason  indicated  by  26%  of 
respondents (the fourth in the ranking of motives).  

Main motives 

Percentage 

Wish to be my own boss 

Possibility to earn more money than as an employee 

48 

36 

14 

15 

Entrepreneurship Survey of the EU (25 Member States), United States, Iceland and Norway. Conducted 
by The Gallup Organisation Hungary/Europe at the request of the European Commission’s Directorate-
General  for  Enterprise  and  Industry  E/1:Entrepreneurship,  Flash  EB  Series  #192,  available  at: 
http://ec.europa.eu/public_opinion/flash/fl_192_sum_en.pdf. 
Key  figures  on  European  business  with  a  special  feature  on  the  factors  of  business  success,  Eurostat 
2008;  available  at  http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-ET-08-001/EN/KS-ET-08-
001-EN.PDF. 

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12 

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Challenge 

Better possibilities to combine work and private life 

Not satisfied with being an employee 

Perceiving a chance in the market 

Unemployed or not able to find a job as an employee 

Possibility to continue or to split off from the former employer’s business 

Continuation of the family business 

Other 

Do not know / No answer 

Source: EIM Survey Social Security Entrepreneurs 2006. 

34 

26 

25 

21 

12 

5 

4 

2 

2 

If we look at gender, the importance of the different motives differs between men and women. 

The chart below confirms that many of the factors that influence a decision to take up self-
employment are gender related. Motives like ‘avoiding unemployment’, ‘combining work and 
private life’ and ‘children are big enough’ are substantially more important for women than 
for men. 

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13 

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Source: Eurostat16 

Since  women  are  more  likely  to  focus  on  reconciliation  between  work  and  family  life, 
including  the  protection  granted  in  the  event  of  maternity,  Directive  86/613/EEC  does  not 
respond  to  the  new  challenge  of  increasing  women’s  participation  in  self-employment. 
Currently, the provisions of Directive 86/613/EEC on maternity leave give no entitlement to 
female self-employed workers. Therefore, a change in the law as set out in the proposal could 
help more women take that step.  

It should be added that the data on intentions to become self-employed and on the reasons for 
doing  so  show  that  certain  women  have  no  real  choice  whether  or  not  to  take  up  self-
employment. Where the possibility to reconcile professional and private or family life is non-
existent  or  very  difficult  for  self-employed women,  women  are  not  in  a  position  to  become 
self-employed. 

Social security as a whole plays an important role in the decision to take up self-employment. 
According to the EIM study, ‘Social security may have a negative and positive influence on 
entrepreneurship.  (...)  Social  security  may  have  a  negative  effect  because  of  the  relatively 
high  opportunity  costs  of  entrepreneurship  (...)  when  the  social  security  position  of 
entrepreneurs is worse than the position of alternative types of employment (...). On the other 
hand,  social  security  may  have  a  positive  influence  when  the  difference  between  the  social 
security position of entrepreneurs and of alternative types of employment is very small. It may 
also have a positive influence when e.g. a safety net is created in case of business failure.’ 

Therefore a proposal that brings the positions of self-employed workers and employees more 
into line is also likely to have a positive impact on women in particular. 

In the field of gender equality, the EU has intervened successfully in the past for employees. 
The existing directives on equal treatment between women and men were at the origin of most 
on  national  law  on  this  field.  Although  it  is  difficult  to  prove  the  direct  link  between  the 
corpus of Community law forbidding discrimination between women and men has improved 
the employment situation of women and the higher employment rates of women, some data 
show that the link exists. In general terms, Member States with strong reconciliation policies 
have  higher  employment  rates  of  women,  essentially  with  children.  The  table  below,  for 
instance, shows that this is the case as far as the level of payment of family-related leave is 
concerned. 

16 

Eurostat,  Key figures on  European business  with  a  special  feature on  the  factors of business  success, 
2008, ISSN 1830-9720. 

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14 

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Employment rates of women aged 25-49, depending on whether they have children 
(under 12) - 2007

No payment for parental leave

Lump sum payment for 
parental leave

79,6

67,0

without children

with children

Low 
earnings-
related 
payment

Moderate 
earnings-
related 
payment

High earnings-related 
payment

90

80

70

60

50

40

30

20

10

0

BG

PL

CY

EL

ES

NL MT

IE

UK

RO

AT

BE

CZ

DE

FR

LU

SK

IT

FI

HU

LT

EE

LV

PT

SI

Source  : Eurostat, European Labour Force Survey, annual averages.
Notes : No data avaialble for DK and SE. 

In  conclusion,  increasing  entrepreneurship  in  Europe  is  essential  to  reach  the  Lisbon 
objectives for employment. 

There  is  a  considerable  gender  gap  in  entrepreneurship:  only  one  third  of  entrepreneurs  are 
women. This gender gap has remained stable in the last few decades and surveys show that it 
is  likely  to  remain  so  if  no  changes  are  made  to  encourage  more  women  to  take  up  self-
employment. 

The surveys of motivations to become an entrepreneur show that women are more inclined to 
give  as  a  reason  the  reconciliation  of  working  life  and  family  and  private  life.  Any 
improvement in the possibilities to pursue self-employment and meet family responsibilities 
at  the  same  time  will  therefore  impact  on  the  choice  made  by  women  to  take  up  self-
employment. 

Directive  86/613/EEC  fails  to  tackle  those  issues  by  not  giving  enforceable  rights  to  self-
employed women, in particular in the case of maternity, thus reinforcing the gender gap. 

The envisaged initiative, by giving self-employed women an entitlement to a period of paid 
maternity  leave  will  tackle  two  of  the  obstacles  identified  to  women's  access  to  self-
employment:  on  one  hand,  it  will  contribute  to  increase  the  possibilities  of  combining  self-
employed activities and family responsibilities and, on the other hand, it will approximate the 
social  protection  in  case  of  maternity,  therefore  facilitating  the  choice  of  self-employed 
activities. 

3.2. 

Assisting spouses 

At EU level, Directive 86/613/EEC is the only text that covers ‘assisting spouses’, defined as 
the  spouses  of  self-employed  workers  ‘not  being  employees  or  partners,  where  they 

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habitually, under the conditions laid down by national law, participate in the activities of the 
self-employed worker and perform the same tasks or ancillary tasks’. 

In  accordance  with  that  definition,  spouses  who  participate  in  the  activities  of  the  family 
business without having the status of employee or self-employed person therefore fall within 
the scope of the Directive (in particular its Article 2(b)). For the purposes of this report, such 
spouses are referred to as ‘assisting spouses’.  

Conversely,  spouses  who  have  the  status  of  self-employed  workers  or  employees  and  the 
spouses  of  self-employed  persons  who  do  not  participate  in  the  activities  of  the  family 
business do not fall within the scope of the Directive, are not assisting spouses, and will not 
be considered in this report. 

Although  Directive  86/613/EEC  defines  assisting spouses,  it  does  not  provide  a  legal  status 
for them, in terms of employment protection or social security. The Directive was based upon 
Articles 100 and 235 of the EEC (now Articles 95 and 308). Article 100 which allowed the 
Council  to  adopt  directives  on  the  establishment  or  functioning  of  the  common  market  and 
Article 235 was the residual legal base that could be used when action by the Community is 
necessary to attain one of the objectives of the Community but there is no other more specific 
legal base in the Treaty. 

With  such  a  legal  base,  Directive  86/613/EEC  could  not  set  out  a  legal  status  for  assisting 
spouses,  in  order  to  give  them  clear  rights  to  social  protection  measures  such  as  minimum 
periods of maternity leave or social security entitlements. As a result, this status is determined 
(or not) under national law, and there is no minimum level of equal treatment guaranteed to 
assisting spouses. 

There are no reliable statistics on the number of assisting spouses in Europe. Because they do 
not  have  a  recognised  status  (if  the  spouses  of  self-employed  persons  are  employees  or 
business  partners,  they  cannot  be  ‘assisting  spouses’),  their  number  is  difficult  to  establish. 
Assisting  spouses  are  therefore  not  included  in  existing  statistics.  Where  statistics  are 
available, they frequently do not distinguish between family members and spouses. 

The EPEC study (see Table A in Annex 1) estimates that there around 3.75 million assisting 
spouses/contributing family workers in the 27 Member States, corresponding to around 11.5% 
of all self-employed people within the EU (32.5 million).  

The estimate in the EPEC study is consistent with the findings of the EIM study (see Graph 2 
in  Annex  1).  According  to  the  latter,  a  survey  of  entrepreneurs  found  that  11%  had  an 
assisting spouse, while 16% declared that their spouses were co-entrepreneurs and 22% that 
they  were  employees.  For  the  purposes  of  the  survey,  the  definition  of  ‘assisting  spouses’ 
excluded  business  partners  and  employees  and  was  therefore  close  to  that  used  in  the 
Directive  and  in  this  report.  According  to  the  survey,  two  thirds  of  assisting  spouses  were 
female. 

Hours worked by assisting spouses may be significant. According to the EIM study’s survey, 
more  than  30%  of  entrepreneurs  declared  that  their  assisting  spouses  worked  more  than  25 
hours a week. 

In  19  Member  States  the  contribution  of  assisting  spouses  to  the  family  business  is  not 
recognised in the social security system (for details see Table 6 in Annex 1). Even though the 

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16 

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possibility  does  exist  for  an  assisting  spouse  to  join  a  voluntary  social  security  scheme  and 
hence  be  entitled  to  certain  benefits,  such  provisions  for  joining  voluntary  schemes  do  not 
ensure the universal coverage of assisting spouses. 

Two consequences need to be emphasised: 

•  Family businesses where the regular work of assisting spouses is not recognised have de 
facto  an  unfair  competitive  advantage  over  the  same  kind  of  businesses  where  both  the 
self-employed  worker  and  the  assisting  spouses  are  registered  and  covered  by  social 
security schemes. 

•  Assisting  spouses  do  not  generally  receive  any  financial  compensation  for  their  work. 
Their  participation  in  the  activities  of  the  self-employed  worker  is  often  considered  as  a 
continuation  of  their  household  and  family  care  tasks.  As  a  consequence,  most  assisting 
spouses would be unable to continue the business or  to remain in  control  in  the event of 
divorce  or  death  of  the  self-employed  partner,  or  to  resume  activity  in  the  event  of 
bankruptcy. In such cases, assisting spouses are at a high risk of poverty. 

Around 11% of the self-employed rely on the assistance of their spouses to manage the family 
business. The numbers of hours worked can be significant, with one third of assisting spouses 
working more than 25 hours per week. 

Nevertheless,  in  most  Member  States,  their  contribution  to  the  family  business  is  not 
recognised, as they are not covered by social security systems. 

In consequence, assisting spouses are totally dependent on their self-employed partner and at 
a high risk of poverty in the event of divorce, death of the partner or bankruptcy. 

By not providing a legal status for assisting spouses or for social security protection in their 
own name, Directive 86/613/EEC fails to tackle this problem. 

3.3. 

Likely  development  of  the  situation  in  the  absence  of  EU  action  (baseline 
scenario) 

If  no  new  EU  action  is  taken,  the  current  legal  framework  will  continue  to  apply.  Some 
Member States could take measures in order to improve the social protection of self-employed 
workers (in particular as regards maternity) and assisting spouses, but others would not. The 
previously identified gaps in the Community legal framework would not be tackled. 

The task of the Community, as set out in Article 2 of the EC Treaty, of promoting equality 
between  women  and  men,  will  not  be  achieved  as  regards  assisting  spouses.  The  actions 
provided  for  in  the  European  agenda  for  entrepreneurship17,  and  more  recently  the 
Communication ‘Think Small First — A Small Business Act’ for Europe18, would continue to 
encourage  women’s  entrepreneurship  by,  for  example,  encouraging  more  people  to  become 

17 

18 

Communication  from  the  Commission  to  the  Council,  the  European  Parliament,  the  European 
Economic and Social Committee and the Committee of the Regions Action Plan: The European agenda 
for Entrepreneurship (COM(2004) 70 final). 
Communication  from  the  Commission  to  the  Council,  the  European  Parliament,  the  European 
Economic and Social Committee and the Committee of the Regions - ‘Think Small First’ — A ‘Small 
Business Act’ for Europe, Document COM/2008/0394 final. 

EN 

17 

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entrepreneurs, improving access to finance, and creating a more SME-friendly regulatory and 
administrative framework. 

Given  that  family  responsibilities  are  still  borne  primarily  by  women,  no  improvement  in 
social protection, particularly in the event of maternity, and in the possibilities for reconciling 
self-employment  and  family  responsibilities  will  mean  that  a  number  of  women  will  be 
discouraged from becoming entrepreneurs. 

The 2002 Barcelona European Council urged the Member States to remove disincentives to 
female labour-force participation by aiming to provide childcare by 2010 to at least 90% of 
children between three years and the mandatory school age and at least 33% of children under 
three years. 

Although  most  Member States are not on course to  meet  the targets, especially for children 
under  three,  and  existing  facilities  are  often  costly  or  the  opening  hours  are  not  compatible 
with atypical hours, common in self-employed activities, the effort of Member States to reach 
the  Barcelona  targets  will  improve  the  possibilities  of  women  with  children  to  pursue  or 
engage in self-employed activities. 

In most Member States, the contribution of women to the family business will continue to be 
unrecognised and unpaid, and assisting spouses will be at a higher risk of poverty in the event 
of divorce or the death of their self-employed partners. 

3.4. 

Does the EU have the right to act? 

Right to act 

Article 2 of the EC Treaty provides that promoting equality between men and women is part 
of the tasks of the European Community. 

Furthermore,  it  should  be  noted  that,  following  the  changes  introduced  by  the  Amsterdam 
Treaty, the EU now has an appropriate legal basis for action (Article 141(3) EC). Previously, 
as Annex V explains in detail, the Community legislator adopted Directive 86/613/EEC using 
a residual legal basis. 

Necessity to act 

As  far  as  access  to  employment  is  concerned,  it  has  been  recognised  that  improving  the 
possibilities  to  reconcile  work  and  family  or  private  life  is  essential  to  increase  the 
participation  of  women  in  the  labour  market  and  to  give  women  equal  opportunities  in 
employment. Although reconciliation issues and family responsibilities in general should not 
be seen as mainly the concern of women, it is uncontested that domestic work is not shared 
equally between women and men: women spend twice as long as men on unpaid work. 

The planned proposal touches upon the area of social security, which falls in principle within 
the competence of Member States. This initiative should not interfere with the organisation of 
Member  States’  schemes  or  their  financing,  and  should  be  limited  to  what  is  necessary  to 
ensure application of the principle of equal treatment between women and men. 

Nevertheless, this is also an area where, mainly for employees but also in some cases for the 
self-employed,  the  EU  has  intervened  in  the  past,  through  a  series  of  Directives  (92/85/EC, 

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18 

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96/34/EC, 79/7/EEC, 86/367/EEC19) with the aim of ensuring the application of the principle 
of equal treatment between women and men. 

The low participation of women in self-employment is a matter of gender inequality: women 
are not equal where family responsibilities are concerned and gender stereotypes are also an 
obstacle with a negative impact on women’s participation in entrepreneurship. 

The EU should intervene for the self-employed as it has done successfully for employees in 
the  past.  The  existing  directives  have  set  out  clearly  that  there  must  be  no  discrimination 
between women and men employees in terms of pay and other conditions of work. They have 
improved  the  employment  rights  and  health  and  safety  of  working  pregnant  women.  Most 
importantly  perhaps,  people  who  are  subject  to  discrimination  have  a  clear  legal  right  of 
complaint,  as  well  as  the  right  to  be  helped  by  the  so-called  "Equality  Bodies"  in  each 
Member  State.  Although  difficult  to  prove  empirically,  the  corpus  of  Community  law 
forbidding  discrimination  between  women  and  men  has  improved  the  employment  situation 
of  women,  raised  awareness  that  discrimination  is  unacceptable  and  unlawful,  and  given 
women a proper remedy when they have been discriminated against. 

As far as assisting spouses are concerned, the lack of coverage by social security and the non-
recognition  of  their  contribution  to  the  family  business  give  some  businesses  an  unfair 
competitive advantage, so this initiative would ensure a level playing field throughout Europe. 

Proportionality and subsidiarity 

The EU has already in place a Directive covering the matters touched upon by the envisaged 
proposal.  The  assessment  shows  that  this  Directive  has  been  ineffective  in  meeting  its 
objectives. An EU legal instrument is the only way to ensure a level playing field in Europe. 
Strongly  divergent  national  legislations,  in  particular  concerning  the  status  of  assisting 
spouses,  could  lead  to  an  unfair  competitive  advantage  of  businesses  where  the  level  of 
protection is lower or inexistent. 

The envisaged proposal goes no further than necessary to ensure that the aim of the initiative 
is met. As far as self-employed female workers are concerned and female assisting spouses, a 
period  of  14  weeks  of  maternity  leave  is  envisaged,  at  their  request,  but  the  period  of 
compulsory maternity leave would be 2 weeks, in line with the existing Directive on pregnant 
workers.  The  proposal  will  establish  the  principle  of  a  payment  during  maternity  leave, 
without fixing any amount of the allowance, provided it guarantees adequate revenue. 

As  for  assisting  spouses,  the  proposal  should  give  assisting  spouses,  at  their  request,  the 
possibility  to  benefit  from  at  least  an  equal  level  of  protection  as  self-employed  workers, 
under the same conditions, without imposing a specific scheme for self-employed workers. 

The envisaged directive would be a minimum standards instrument  and would set out basic 
minimum  standards  whilst  allowing  those  Member  States  which  wished  to  go  further. 
Member  States  which  already  have  detailed  protection  for  assisting  spouses  and  self-
employed female workers would not need to make major changes to their legislation. 

19 

See Annex V for more details. 

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The envisaged proposal therefore respects the principles of subsidiarity and proportionality, as 
it is taken at the appropriate level and does not go beyond what is absolutely necessary at EU 
level in order to achieve the objectives set for the initiative. 

4. 

OBJECTIVES 

4.1.  What are the general policy objectives? 

Any policy intervention should meet the following general objectives: 

1. 

2. 

To improve gender equality for self-employed workers 

To improve gender equality for assisting spouses. 

The  main  policy  objective  of  such  action  is  to  improve  the  way  the  principle  of  equal 
treatment  applies  to  the  two  categories  of  persons  covered  by  Directive  86/613/EEC.  It  is 
widely accepted that most European legislation on equality between women and men covers 
employees  only.  Although  there  is  historical  justification  for  this  (the  limitations  of  the 
primary legal basis), this situation is no longer acceptable given the development of Europe’s 
societies. 

It should be stressed that the aim is not to equalise the situations of employees and the self-
employed or bring them more into line, but only to make sure that gender equality is applied 
in practice for self-employed workers and assisting spouses. 

4.2.  What are the more specific objectives? 

Achieving the general objectives set out above entails the following specific objectives: 

1. 

3. 

4. 

5. 

To increase the number of women in self-employment 

To give assisting spouses a legal status 

To increase the number of assisting spouses covered by social security in their own 
name 

To give the self-employed and assisting spouses effective legal remedies 

4.3. 

Consistency of the objectives with other EU policies and horizontal objectives 

As pointed out above, the objectives are totally consistent with EU policies and in particular 
the Lisbon Strategy for Growth and Jobs. 

According to the Treaty, the Community’s aims, among others, are to eliminate inequalities 
and promote equality between men and women in all its activities. Gender equality lies at the 
heart of the Lisbon Strategy: since the gender gap in self-employment is still wide, bridging 
the  gender  gap  in  the  field  of  entrepreneurship  is  vital  if  the  target  of  a  60%  female 
employment rate is to be met. 

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5. 

POLICY OPTIONS 

5.1. 

No new action at EU level 

If no new action is taken at EU level, the EU legal framework will remain unchanged. Other 
actions  to  meet  the  specific  objective  of  encouraging  female  entrepreneurship  could,  of 
course, be taken by the EU or by Member States. 

5.2. 

Non-binding measures 

In addition to the non-binding measures already in place, essentially entrepreneurship policy 
and SME policy (see point 3.3), some new legally non-binding measures could be considered, 
either alone or in combination with legally binding measures. 

A Commission communication or report could present findings on best practice with respect 
to  self-employed  women  and  assisting  spouses.  A  Commission  recommendation  (a  Council 
recommendation is excluded in areas where the EU has a legal basis to act) could encourage 
the  adoption  of  national  measures  to  improve  the  way  the  principle  of  equal  treatment  is 
applied  to  self-employed  persons  and  assisting  spouses.  Such  a  recommendation  could 
provide for Member States to report to the Commission and for the Commission to report to 
the Council and Parliament.  

As to the open method of coordination, its effectiveness depends to a large extent on jointly 
agreed and easily applicable indicators. Targets could be set for female participation in self-
employment,  for  example,  but  it  is  more  difficult  to  envisage  such  indicators  for  assisting 
spouses. 

Exchanges  of  information  and  good  practice  between  the  Member  States  could  also  be 
envisaged through existing or new expert groups of high-level national civil servants.  

5.3. 

A directive amending Directive 86/613/EEC 

The legal situation concerning the self-employed and assisting spouses is explained in detail 
in Annex V. Although Directive 86/613/EEC is not the only legal text dealing with the self-
employed,  it  is  the  only  specific  and  general  legal  text  that  applies  the  principle  of  equal 
treatment to the self-employed and assisting spouses. 

Any  change  in  the  legal  situation  of  one  or  both  of  these  categories  therefore  requires  an 
amendment to the Directive. 

5.4. 

Preliminary screening of options 

5.4.1.  Non-binding measures 

In  this  field,  non-binding  measures  have  already  been  extensively  used  in  order  to  promote 
entrepreneurship and female entrepreneurship in particular. In a sense, some of the provisions 
of  Directive  86/613/EEC  could  also  be  included  amongst  the  non-binding  measures,  since 
they are ‘recommendations’ to Member States, rather than legal obligations. 

In order to promote women’s entrepreneurship, the European Commission set up a European 
Network  to  Promote  Women’s  Entrepreneurship  (WES)  in  2000.  It  is  composed  of 
government representatives responsible for the promotion of female entrepreneurship. It has 

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members  from  30  European  countries:  the  EU27,  Iceland,  Norway  and  Turkey.  WES 
members  provide  advice,  support,  information  and  contacts  regarding  existing  measures  to 
support  female  entrepreneurs.  They  also  help  in  the  identification  of  good  practices.  WES 
publishes  an  annual  activity  report  that  presents  the  activities  undertaken  by  national 
governments to promote women’s entrepreneurship. 

One  of  the  findings  of  the  Commission’s  2004  BEST  project  ‘Promoting  Entrepreneurship 
amongst  Women’  was  that  networking  and  access  to  information  for  women  entrepreneurs 
should  be  further  promoted.  As  a  follow  up  to  this  project,  DG  ENTR  set  up  a  women’s 
entrepreneurship portal on Europa in March 200620. The Portal provides links to the websites 
of organisations representing women entrepreneurs and networks, projects and events relating 
to the promotion of female entrepreneurship. It facilitates finding contacts for networking and 
mentoring. 

DG  ENTR  is  also  collaborating  with  a  number  of  European-level  business  organisations 
concerned  with  women  entrepreneurs.  It  holds  bilateral  meetings  to  exchange  views  and 
explore  future  initiatives.  The  main  business  partners  are:  FEM-UEAPME  (‘Female 
Europeans  of  Small  and  Medium  Enterprises’),  FCEM  (‘The  worldwide  network  of  women 
business  owners’),  EWN  (‘Eurochambres  Women’s  Network’)  and  EUWIIN  (EU  Women 
Inventors and Innovators Network).  

Moreover, in the Communication ‘Think Small First — A Small Business Act for Europe’21, 
adopted on 25 June 2008, the Commission proposes some further actions to promote female 
entrepreneurship: 

•  establishing an EU network of female entrepreneur ambassadors,  

•  promoting mentoring schemes to inspire women to set up their own businesses,  

•  promoting entrepreneurship among women graduates. 
The General Block Exemption Regulation22 adopted by the Commission on 7 July 2008 also 
provides that aid schemes for new enterprises set up by female entrepreneurs are compatible 
with the common market provided the aid does not exceed EUR 1 million in each case. 

A  further  way  of  achieving  the  intended  objectives  could  be  better  enforcement  of  the 
Directive.  The  Directive  was  adopted  in  1986  and  has  been  the  subject  of  only  one  report, 
adopted in 1994, therefore covering only 12 Member States. 

Monitoring  of  the  Directive  could  be  improved,  for  instance  through  a  reporting  exercise, 
from Member States to the Commission and from the Commission to the other institutions. 

It  should  be  assessed  whether  the  generally  agreed23  low  impact  of  the  Directive  on  the 
application  of  the  principle  of  equal  treatment  for  the  self-employed  and  assisting  spouses 
could be improved by better enforcement of the Directive without substantial changes. 

20 
21 

22 

http://ec.europa.eu/enterprise/entrepreneurship/women.htm. 
Communication  from  the  Commission  to  the  Council,  the  European  Parliament,  the  European 
Economic and Social Committee and the Committee of the Regions - ‘Think Small First’ — A ‘Small 
Business Act’ for Europe, Document COM/2008/0394 final. 
http://ec.europa.eu/comm/competition/state_aid/reform/gber_final_en.pdf. 

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A further analysis of the impact of non-binding measures is therefore needed. 

5.4.2.  A directive amending Directive 86/613/EEC 

Since a directive already exists, a proposal for a directive amending Directive 86/613/EEC is 
the only appropriate legal instrument in this case. 

It  is  generally  accepted  that  Directive  86/613/EEC  has  had  limited  impact  on  women’s 
participation in  self-employment and the situation of assisting spouses. It does not set out a 
clear legal status for assisting spouses who therefore remain in a precarious situation should 
anything happen to their self-employed partner.  

It is also acknowledged that the gender gap in the field of entrepreneurship must be bridged if 
the EU is to meet the Lisbon targets for the employment rate of women. On the other hand, 
the  contribution  of  assisting  spouses  to  the  family  business  is  far  from  being  generally 
recognised and their status in terms of social protection is unsatisfactory. 

A further analysis of the impact of revising Directive 86/613/EEC is therefore needed. 

6. 

ANALYSIS OF IMPACTS 

After the preliminary screening of possible policy options, three have been retained for further 
analysis:  no  new  action  at  EU  level,  non-binding  measures,  and  a  proposal  for  a  directive 
amending Directive 86/613/EEC. 

Furthermore,  to  assess  the  impact  of  the  third,  legislative  option,  it  is  divided  into  the 
following sub-options: 

–  Improving protection in the event of maternity (option 6.3) 

–  Providing leave to care for family members (option 6.4) 

–  Giving assisting spouses a legal status and social protection in their own name (option 6.5) 

–  Giving national equality bodies competence in this field (option 6.6). 

In assessing the impact of the various options, each option’s financial costs are quantified as 
far  as  possible.  The  costs  are  expressed  in  absolute  terms,  as  a  percentage  of  overall  social 
security  expenditure,  and,  where  possible,  as  the  maximum  percentage  increase  in  the 
contributions by self-employed workers to social security. 

However,  quantifying  the  percentage  of  the  additional  costs  to  be  paid  by  insured  persons 
(self-employed  and  assisting  spouses)  is  difficult  and  depends  on  the  political  choices  at 
national level. 

23 

EN 

See,  for  exemple,  the  Commission’s  report  on  the  implementation  of  the  Directive  (document 
COM(94)163 
Independent  Legal  Experts 
report  of 
(http://ec.europa.eu/employment_social/gender_equality/legislation/report_draft2.pdf). 

the  Network  of 

final)  and 

the 

23 

   EN 

 
                                                                                                                                                         
6.1. 

No new action at EU level 

This option means that the current situation would continue to apply. It therefore implies no 
new costs for the Member States or the EU, since the current situation would be maintained. 

The economic impact of this option would be indirect. As there would be no improvement in 
the situation, there would be an opportunity cost equal to the benefits of the other options. In 
other words, if another option involving, say, a legislative proposal would have had a positive 
impact in terms of increasing women’s participation in self-employment, the benefits forgone 
as a result of choosing this ‘no action’ option are its opportunity cost. 

Some  social  impacts  can  also  be  identified.  Once  again,  this  option’s  social  impacts  are 
directly connected with the positive impacts of the other options.  

This  option  would  not  contribute  to  improving  gender  equality  in  self-employment  or  for 
assisting spouses.  

In  addition,  in  certain  Member  States,  assisting  spouses  would  be  left  with  no  social 
protection in the event of divorce or the death or bankruptcy of the self-employed partner. As 
the  Advisory  Committee  argues  in  its  opinion  (see  Annex  IV),  ‘[m]any  women  that  are  not 
covered  by  social  protection  systems  while  engaged  alongside  their  male  partner  in  self-
employed  activities,  including  agriculture,  often  require  financial  assistance  in  the  form  of 
payments provided by collective solidarity funds later in their lives due to the fact that they 
have  no  contributions  to  social  security  systems  and  are  therefore  excluded  from  state 
pensions and other complementary forms of pension schemes.’ 

No environmental impacts have been identified. 

6.2. 

Non-binding measures 

A large number of non-binding initiatives have been developed at different levels, as shown 
previously, while others could be in the next future. 

These measures have certainly yielded positive impacts. In future, permission to grant State 
aid to businesses set up by women could have a real impact, since access to finance has been 
identified as one of the obstacles to women’s entrepreneurship. 

As  mentioned  previously,  the  gender  gap  in  entrepreneurship  has  no  single  cause.  It  is  the 
consequence of a number of inequalities and stereotypes. The initiatives noted above can deal 
with some of the obstacles: difficulty in access to finance, lack of social networks, etc.  

The  Impact  Assessment  supporting  the  Commission  Communication  ‘Think  Small  First’, 
referred  to  above,  assesses  the  impact  of  the  measures  planned  to  promote  women’s 
entrepreneurship by establishing an EU network of female entrepreneur ambassadors and by 
promoting mentoring schemes to inspire women to set up their own businesses and promote 
entrepreneurship among women graduates. It indicates that these measures 

‘would  have  a  positive  effect  on  female  entrepreneurs  but  also  bring  additional 
opportunities  for  economic  growth  and  therefore  employment.  Increased  women 
entrepreneurship could contribute to higher economic growth and at the same time 
favour the inclusion of women in the labour market.’24 

24 

SEC(2008) 2101 http://ec.europa.eu/governance/impact/docs/ia_2008/sec_2008_2101_en.pdf. 

EN 

24 

   EN 

 
 
                                                 
Nevertheless, the Communication does not address two of the main reasons that could explain 
the  gender  gap  in  entrepreneurship:  the  difficulty  to  combine  family  and  private  life  with 
entrepreneurial activities and the lower level of social protection compared with employees, in 
particular  as  regards  maternity.  Indeed,  the  Impact  Assessment  for  the  ‘Think  Small  First’ 
initiative notes that: 

‘Today  female  entrepreneurs  constitute  only  34.4%  of  self-employed  people  in  the 
EU25. Their share in start ups is around 30%. In terms of preferences, only 39.4% of 
women would choose to be self-employed compared to 50.2% of men, which shows 
that  women  are  more  reluctant  than  men  to  become  entrepreneurs.  In  addition  to 
economic  and  sociological  elements  common  to  both  genders,  the  lack  of  social 
protection  or  the  reduced  level  of  protection  available  to  self-employed  women, 
notably in the case of maternity protection, constitutes an additional obstacle to the 
participation of women in self-employed activities’ [emphasis added]. 

As far as the monitoring and enforcement of Directive 86/613/EEC are concerned, most of the 
Directive’s  provisions  are  drafted  in  such  a  way  that  Member  States  are  obliged  only  to 
‘undertake to examine’ whether a certain action could be taken. This is notably the case with 
Article 7 on the recognition of the work of assisting spouses and Article 8 on protection in the 
case of pregnancy and motherhood. 

Therefore,  the  problems  identified  cannot  be  seen  as  having  its  source  in  an  incorrect  or 
incomplete implementation of the Directive, since the Directive requires no obligatory result. 

In conclusion, non-binding measures are already in force and can be extended independently 
of  the  current  exercise.  They  cannot,  however,  provide  an  alternative  to  amending  the 
Directive  if  improving  the  legal  situation  of  the  self-employed  and  assisting  spouses  at  EU 
level is considered necessary. 

Better  enforcement  of  the  provisions  of  the  Directive  would  be  ineffective  in  view  of  their 
largely non-binding nature. 

6.3. 

A directive amending Directive 86/613/EEC: improving protection in the case of 
maternity 

The assessment of the costs of this option is based on the period of maternity leave provided 
for in Directive 92/85/EEC25, i.e. 14 weeks.  

Economic impacts 

Paid maternity leave 

As  far  as  the  duration  of  maternity  leave  is  concerned,  in  five  Member  States  (Austria, 
Belgium,  Greece,  Lithuania  and  France),  maternity  leave  for  the  self-employed  is  currently 
less  than  14  weeks.  This  means  that  those  Member  States  would  have  to  amend  their 
provisions to bring the duration of maternity leave up to 14 weeks. The cost implications of 

25 

Council  Directive  92/85/EEC  of  19  October  1992  on  the  introduction  of  measures  to  encourage 
improvements  in  the  safety  and  health  at  work  of  pregnant  workers  and  workers  who  have  recently 
given  birth  or  are  breastfeeding  (tenth  individual  Directive  within  the  meaning  of  Article  16(1)  of 
Directive 89/391/EEC), OJ L 348, 28.11.1992, p. 1. 

EN 

25 

   EN 

 
                                                 
providing 14 weeks maternity leave for those countries are set out in the table below. In terms 
of  the  percentage  of  overall  social  security  expenditure,  the  costs  would  be  marginal 
(0.00363%  for  Austria,  0.03721%  for  Belgium,  0.073798%  for  Greece,  0.04691%  for 
Lithuania and 0.0251877% for France). 

Cost implications of changes in the duration and payment for maternity leave in 
Austria, Belgium, Greece, Lithuania and France 

Proposed 
change, 
duration in 
weeks 

Increase 
required 
(weeks) 

Weekly 
maternity 
leave 
benefit, € 

Numbers 
of self-
employed 
who 
become 
mothers 

Costs of 
change, p.a., 
€ 

Overall social 
security 
expenditure,26 € 

Costs of change as % 
of overall social 
security expenditure 

Austria 

Belgium 

Greece 

Lithuania 

France 

Farmers 

Others 

b 

14 

14 

14 

14 

14 

14 

Source: EPEC study 

c 

6 

6 

14 

14 

14 

5.5 

d 

e 

c x d x e 

173.46 

2 461 

2 561 310 

70 612 400 000 

0.00363% 

354 

15704 

33 355 296 

89 652 300 000 

0.03721% 

12 340 

2 720 

7 227 

1 754 

35 412 300 

47 985 500,00 

0.073798% 

1 284 657 

2 738 800 000 

0.04691% 

0.00 

19 29627 

113 460 480 

541 594 000 000 

0.0251877% 

420.00 

9 916 

22 905 960 

In a number of Member States, participation in social insurance schemes covering maternity 
leave is voluntary for the self-employed (although the duration of maternity leave is above the 
proposed minimum in all of these cases). The Member States concerned are: 

•  Bulgaria,  where  insurance  for  maternity  leave  is  voluntary  for  the  self-employed.  Of  the 
total  number  of  246 000  self-employed  (2006  data),  only  91 481  (around  37%)  self-
employed were insured against all risks, including maternity. 

•  The  Czech  Republic,  where  insurance  for  maternity  leave  is  voluntary  for  the  self-
employed. Of the total 746 500 self-employed (2006 data), only 230 343 (or around 30%) 
were voluntarily insured for sickness insurance, which includes maternity leave benefits. 

•  Romania, where social security insurance for self-employed farmers is voluntary. The data 
available  indicate  that  the  number  of  self-employed  farmers  taking  out  such  insurance  is 
very small.  

26 
27 

Social protection data are taken from Eurostat. 
The number of self-employed farmers who benefit from allowances for birth or adoption, mainly in the 
form  of  an  allowance  for  temporary  replacement  services.  Self-employed  farmers  are  not  entitled  to 
daily benefits for maternity leave. 

EN 

26 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
The  next  table  sets  out  the  cost  implications  of  compulsory  social  insurance  coverage  for 
maternity leave for the self-employed in these Member States. 

EN 

27 

   EN 

 
Cost implications of providing compulsory social insurance in Bulgaria, the Czech Republic and Romania 

Number of 
self-employed 
women 

Estimated numbers of 
self-employed who 
become mothers in a 
year28 

Current maternity 
leave provision 
with voluntary 
insurance 

Average 
annual 
income, € 

% of overall 
social security 
expenditure  

Cost of change 
to provide 
maternity for all 
self-employed 
women for 14 
weeks leave, € 

% of overall 
social 
security 
expenditure  

Overall social 
security 
expenditure, € 

Cost of 
change to 
provide 
maternity 
leave for all 
self-employed 
women at the 
current leave 
level, € 

Bulgaria 

87 600 

8 400  45 weeks at 90% of 

1 920 

12 561 231 

0.35760% 

3 907 938 

0.111255% 

3 512 600 000 

Czech Republic 

200 100 

average declared 
income 

10 200  28 weeks at 69% of 
declared income of 
self-employed 

5 572 

21 116 166 

0.11003% 

10 558 083 

0.055016% 

229 220 

9 054  18 weeks at 85% of 

521 

1 387 955 

0.01232% 

1 079 521 

0.009584% 

average monthly 
income 

Romania — 
farmers only 

Source: 

28 

Based on the birth rate of the general population. 

EN 

EPEC 

28 

19 190 800 00
0 

11 264 200 00
0 

study

EN 

 
  
 
  
 
                                                 
As a percentage of the country’s overall social security expenditure, the costs would amount 
to 0.111255% in Bulgaria, 0.11003% in the Czech Republic and 0.01232% in Romania (for 
farmers only).  

The  absolute  and  relative  costs  for  the  Member  States  where  changes  are  necessary  are 
summarised in the table below. 

If such an option is retained, it is difficult to assess exactly what the costs would be for each 
self-employed worker. The costs of extending maternity protection to self-employed women 
cannot  be  borne  by  self-employed  women  only,  or  only  by  women  of  a  certain  age,  for 
instance. In social security, the principle of equal treatment between women and men would 
rule out such a solution. Therefore, we could divide the annual costs of the option by the total 
number  of self-employed and assume this  would be the additional amount to be paid by all 
self-employed  workers  if  this  option  were  implemented.  Nevertheless,  this  would  be  also 
misleading,  since  contributions  by  the  self-employed  are  not  the  only  source  of  financing. 
According to Eurostat29, at EU27 level, payments by the self-employed constitute around 60% 
of all social protection receipts (with the remaining 40% coming from general taxation). 

In order to assess the potential costs for self-employed workers, the fourth column of the table 
below  shows  the  increase  in  the  contributions  by  self-employed  workers  to  social  security 
assuming that the costs would be borne entirely by the self-employed, although this is not 
the case in practice. These are therefore the maximum costs for self-employed workers, since 
part of the financing comes from other sources. The real costs would be lower in practice. 

It should be noted that the costs for the Member State of the implementation of the Directive 
(second  column  of  the  table  below)  could  be  neutral  if  the  Member  State  decides  to  pass 
entirely  the  costs  to  self-employed  workers.  The  second  and  the  fourth  columns  show  the 
maximum costs of two extreme decisions: to support the costs entirely by the social security 
system or entirely by the self-employed workers themselves.  

In any case, the proposal could leave self-employed women a choice whether or not to benefit 
of maternity leave. The costs for the social security system and to the self-employed workers 
would therefore depend on the individual decision of self-employed workers and there would 
be  no  imposed  additional  costs  to  businesses.  The  costs  for  Member  States  would  also  be 
lower since it is not likely that all self-employed women will decide to benefit from maternity 
leave and pay the relevant contributions. 

Costs  of  the  option:  absolute,  percentage  of  social  security  expenditure,  and  maximum 
percentage increase in contributions 

Member State 

Absolute costs 

Percentage  of  overall 
social 
security 
expenditure 

Maximum 
percentage 
increase 
contributions 

in 

29 

Social protection in the European Union, Statistics in focus, Population and social conditions, 46/2008, 
Table 5. 

EN 

29 

   EN 

 
 
                                                 
Austria 

Belgium 

Greece 

2 561 310 

0.00363% 

33 355 296 

0.03721% 

35 412 300 

0.073798% 

Lithuania 

1 284 657 

0.04691% 

France 

Bulgaria 

136 366 440 

0.0251877% 

12 561 231 

0.35760% 

Czech Republic 

21 116 166 

0.055016% 

Romania 
only) 

(farmers 

1 387 955 

0.01232% 

Source: EPEC study 

0.10% 

1.27% 

0.72% 

0.05% 

0.97% 

1.75% 

0.75% 

0.26% 

In  24  Member  States,  maternity  benefit  is  already  equivalent  to  or  higher  than  sickness 
benefit. In two countries (Austria and Germany) the situation is difficult to assess: in Austria, 
a  relatively  moderate  maternity  allowance  is  paid  under  the  compulsory  insurance  scheme 
whereas  sick  leave  benefit  is  paid  at  a  potentially  higher  rate  under  voluntary  insurance 
schemes. In Germany, both maternity and sickness benefit are paid under voluntary insurance 
arrangements  open  to  the  self-employed,  which  means  that  the  range  of  both  maternity  and 
sickness benefits is open-ended.  

Consequently, any change to align maternity benefit or allowance to sickness benefit would 
not  entail  any  changes  in  the  rate  of  maternity  payments,  as  maternity  benefit  is  already 
similar to or higher than sickness benefit in most Member States. 

The provision of a temporary replacement (as an alternative to payment) 

Most  Member  States  do  not  provide  such  a  service  to  self-employed  people  on  maternity 
leave. Exceptions are:  

•  Austria,  where  self-employed  workers  can  to  ask  for  business  assistance  for  the  8  weeks 
before and after the calculated due date. There are few data available on the rate and costs 
of  using  this  service.  The  only  figures  that  exist  indicate  that  €2.5  million  was  spent  in 
2007 on business assistance in all cases, including maternity.  

•  Finland, where such a service is available to self-employed farmers and assisting spouses 

when they receive a salary for their work.  

•  France, where such service is provided to self-employed farmers and assisting spouses of 

all the self-employed, but not to self-employed workers other than farmers.  

•  Germany,  where  members  of  the  agricultural  health  insurance  scheme  can  receive  home 

help or farming help.  

EN 

30 

   EN 

 
In  the  4  Member  States  where  a  temporary  replacement  service  is  provided,  it  is  not  an 
alternative to maternity leave payment, but a supplementary service for the self-employed.  

Some  Member  States  have  other  measures  to  encourage  temporary  replacement,  without 
providing a formal replacement service:  

•  Slovenia,  where  if  the  self-employed  employ  a  registered  unemployed  person  as  a 
the  state  covers  social  security 

temporary  replacement  during  maternity 
contributions for the replacement worker for up to 15 months.  

leave, 

•  Spain,  which  has  some  measures  to  encourage  the  hiring  of  temporary  replacements,  but 

does not formally provide this service to self-employed women.  

Consequently, the provision of a temporary replacement service for 14 weeks would require 
significant changes in the Member States.  

The  costs  of  this  option  are  calculated  assuming  different  percentages  of  self-employed 
mothers wanting to use such a service (20%, 40%, 60%) and different rates of payment for the 
replacement service as a proportion of average self-employed income (50%, 70%, 100%). The 
calculation  assumes  a  replacement  for  14  weeks,  even  though  the  length  of  maternity  leave 
could be less. 

The  estimated  number  of  self-employed  women  who  become  mothers  per  year  in  the  23 
Member States with no temporary replacement service is around 200 000. At the high end of 
the  range  considered,  if  60%  of  such  women  were  to  take  advantage  of  the  temporary 
replacement  service  at  100%  payment,  i.e.  fully  paid  by  the  state,  the  costs  would  be 
substantial  —  €418  million  per  year.  However,  such a  scenario  is  not  very  likely.  It  can  be 
anticipated  that  a  lower  proportion  of  self-employed  women  would  use  the  temporary 
replacement service. If 20% of self-employed women used the service at 50% payment, the 
total cost would be significantly lower, at €69 million per year. The cost would be even lower 
if the replacement period is less than 14 weeks. 

Table 3 in Annex 1 provides a detailed assessment of the costs by Member State.  

As  regards  administrative  costs,  in  particular  the  administrative  burden  on  businesses,  no 
specific  negative  impacts  have  been  identified,  as  this  option  would  only  apply  to  limited 
category  of  self-employed  workers  (pregnant  self-employed  workers  and  self-employed 
workers who have recently given birth). The proposal would, in any case, give self-employed 
women the choice to benefit  (or  not)  from  maternity  leave. The impact would be limited to 
those having opted-in. In any case, the fact that self-employed workers are given the choice to 
join would mean that there would be no imposed additional costs on businesses. 

Social impacts 

Taking  into  account  that  the  average  age  for  starting  a  business  (35  years)  is  close  to  the 
average age of women at the birth of the first child (29 years), this option would undoubtedly 
allow women to remain at work during pregnancy and motherhood and could encourage more 
women to take up self-employment. 

Environmental impacts 

EN 

31 

   EN 

 
No environmental impacts have been identified. 

6.4. 

A directive amending Directive 86/613/EEC: providing leave to care for family 
members 

Economic impacts 

In 15 Member States, the self-employed are entitled to paid leave in order to care for family 
members, as part of either mandatory or voluntary social insurance. In most Member States, 
however, data on the numbers of self-employed making use of this benefit are not collected 
on a routine basis (Table 4 in Annex 1 provides summary information on the situation in the 
Member States). 

Member  States  where  such  a  benefit  is  not  available  for  the  self-employed  are  Austria, 
Belgium,  Cyprus,  Czech  Republic,  Greece,  Ireland,  Italy,  Lithuania,  Netherlands,  Portugal, 
Spain and UK.  

The  table  below  illustrates  some  potential  cost  implications  if  leave  to  care  for  family 
members is introduced for the self-employed in these Member States. In the absence of actual 
data, some assumptions are made about the numbers of self-employed who would take up this 
benefit (2%, 4%, and 6%), the rates of payment (80%, 100%), and the total number of days of 
leave per year (5).  

The table indicates that the 12 Member States providing no leave to care for family members 
have  around  18  million  self-employed  people.  At  the  high  end  of  the  range,  if  6%  of  these 
people were to make use of such leave for 5 days a year at 100% payment, this would cost 
around €340 million p.a. In contrast, a lower take-up (2%) and payment (80%) would result in 
significantly lower costs: €90 million. 

EN 

32 

   EN 

 
Costs of the option to provide leave to care for family members in countries that currently do not have such provision for the self-employed  

Source: EPEC study 

Costs of change, different scenarios for take-up, size of benefit and average duration, €, p.a. 

Number of 
self-
employed, 
2006 

Average annual 
income, 2006, € 

2% of self-
employed at 80% 
payment for total 
of 5 days p.a. 

2% of self-employed 
at 100% payment 
for total of 5 days 
p.a. 

4% of self-
employed at 
80% payment 
for total of 5 
days p.a. 

4% of self-
employed at 100% 
payment for total of 
5 days p.a. 

6% of self-
employed at 80% 
payment for total 
of 5 days p.a. 

6% of self-
employed at 100% 
payment for total 
of 5 days p.a. 

473.300 

577.200 

24.911 

20.694.90 

2.584.192 

2.618.103 

3.230.240 

3.272.629 

5.168.384 

5.236.207 

6.460.480 

6.545.258 

 7.752.576 

 7.854.310 

 9.690.720  

 9.817.887  

69.000  Data on the average annual income of the self-employed are not available, so no costs can be calculated   

746.700 

1.329.000 

322.300 

5.648.600 

199.800 

1.008.500 

5.572 

12.205.05 

28.000 

33.200 

2720.4 

21.900 

911.915 

3.555.181 

1.977.951 

1.139.894 

4.443.976 

2.472.438 

1.823.830 

7.110.361 

3.955.901 

2.279.788 

8.887.951 

4.944.877 

 2.735.745 

10.665.542 

5.933.852 

 3.419.681  

13.331.927  

 7.417.315  

41.103.237 

51.379.047 

82.206.475 

102.758.093 

123.309.712 

 154.137.140  

 119.131 

4.840.800 

 148.914 

6.051.000 

238.262 

9.681.600 

 297.828 

357.393 

446.742  

12.102.000 

14.522.400 

18.153.000  

1.119.300  Data on the average annual income of the self-employed are not available, so no costs can be calculated 

3.257.300 

3.673.300 

18.424.300 

9.324 

32.346 

6.656.672 

26.041.986 

90.409.168 

8.320.840 

13.313.344 

32.552.483 

52.083.972 

16.641.680 

65.104.965 

19.970.015 

78.125.958 

24.962.519  

97.657.448  

339.034.380 

Austria 

Belgium 

Cyprus 

Czech Republic 

Greece 

Ireland 

Italy 

Lithuania 

Netherlands 

Portugal  

Spain 

UK 

Total  

EN 

33 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
As  regards  administrative  costs,  in  particular  the  administrative  burden  on  businesses,  no 
specific negative impacts have been identified, since the option would only open an additional 
entitlement to the limited number of persons concerned. 

Social impacts 

One of the dominant features of demographic change over the coming decades in Europe will 
be the rising share of people aged 80 years and over. A common feature across Europe is also 
that the burden of caring for relatives falls mainly on women.  

Providing  for  a  period  of  leave  would  allow  some  self-employed  women  to  stay  in  work 
despite the need to care for family members. Given that reconciling work and family life is 
one  of  the  main  factors  behind  decisions  by  women  to  take  up  or  reject  self-employment, 
provision for care leave could have a positive impact. 

Environmental impacts 

No environmental impacts have been identified. 

6.5. 

A  directive  amending  Directive  86/613/EEC:  giving  assisting  spouses  a  legal 
status and social protection in their own name 

Economic impacts 

Table  6  in  Annex  1  presents  information  on  recognition  of  the  contribution  of  assisting 
spouses and their subsequent coverage in social security schemes (including maternity leave 
payment). 

This  shows  that  8  Member  States  recognise  the  contribution  of  assisting  spouses:  they  are 
insured  in  social  security  schemes  as  are  their  self-employed  partners  and  receive  the  same 
level of social protection, notably maternity leave benefits. 

In  19  Member  States,  the  contribution  of  assisting  spouses  to  the  family  business  is  not 
recognised. In some, however, an assisting spouse can join a voluntary social security scheme 
and  hence  be  entitled  to  certain  benefits.  However,  such  provision  for  joining  voluntary 
schemes does not ensure universal coverage of assisting spouses. 

The costs of this policy option to Member States, estimated to be around €2.9 billion p.a. in 
19  Member  States,  represent  around  0.113%  of  current  social  security  expenditure  in  these 
Member States (around €2.5 trillion in 2005, Eurostat). 

Under this option, the contribution to the family business would be recognised and assisting 
spouses  would  join  social  security  schemes  on  the  basis  of  the  contribution  rates  currently 
paid by the self-employed in the Member States concerned. 

As mentioned above, many Member States do not collect data on assisting spouses. Often, the 
broader category of ‘contributing family members’, ‘unpaid family workers’, or ‘relatives’ is 
used. These definitions encompass not only assisting spouses, but also other members of the 
family,  such  as  parents,  children,  brothers  or  sisters.  Therefore,  the  number  of  assisting 
spouses  considered  here  for  the  calculations  is  estimated  at  80%  of  the  broader  category 

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34 

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‘contributing family  workers’, which corresponds  to  around  2.9  million  assisting  spouses  in 
the 19 Member States that do not recognise their contribution. 

Recognition  of  the  work  of  assisting  spouses  should  mean  that  they  are  granted  the  same 
protection and benefits for maternity and motherhood as self-employed workers. 

Eight Member States provide maternity leave payment to assisting spouses at a level similar 
to that for the self-employed. These Member States are Belgium, Cyprus, Denmark, Finland, 
Hungary, Luxembourg, Netherlands and Sweden.  

If such an option is retained, it is difficult to assess exactly what the costs would be for each 
self-employed worker, for assisting spouses or for the family business as a whole. According 
to  Eurostat30,  at  EU27  level,  payments  by  the  self-employed  constitute  around  60%  of  all 
social protection receipts (with the remaining 40% coming from general taxation). This being 
an average, it is not possible to quantify exactly the contribution required from self-employed 
workers, assisting spouses or family businesses as this would in any case depend on political 
decisions taken by the Member States concerned. 

The  costs  for  the  social  security  scheme  and  for  self-employed  workers  depend  on  how  the 
proposal is implemented in each Member State. 

The experience in at least one Member State shows that assisting spouses can be covered by a 
social  security  scheme  without  increasing  the  level  of  contributions  to  social  security,  by 
providing  for  a  distribution  of  benefits  and  contributions  between  both  members  of  the 
couple. In that case, the contributions and the benefits remain only dependent on the revenue 
of the family business. 

In  any  case,  in  order  to  assess  the  maximum  potential  costs  for  self-employed  workers,  the 
fourth  column  of  the  table  below  shows  the  increase  in  the  contributions  of  self-employed 
workers  to  social  security  assuming  that  the  costs  would  be  borne  entirely  by  self-
employed  workers  in  addition  to  the  contributions  currently  paid,  although  this  is  not 
the case in practice since part of the financing of social security comes from other sources. 
The real costs would therefore be lower in practice. 

It should be noted that the costs for the Member State of the implementation of the Directive 
(second  column  of  the  table  below)  could  be  neutral  if  the  Member  State  decides  to  pass 
entirely  the  costs  to  self-employed  workers  or  to  provide  for  a  distribution  of  benefits  and 
contributions between both members of the couple.  

The second and the fourth columns show the maximum costs of the two extreme decisions: to 
support  the  costs  entirely  by  the  social  security  system  or  entirely  by  the  self-employed 
workers themselves. 

It has to be noted that the envisaged proposal could give assisting spouses the choice whether 
or not to join the same social security system applicable to self-employed workers, under the 
same conditions applicable to them (notably on contributions). In that case, there would be no 
imposed additional costs for assisting spouses or for the family business. 

30 

Social protection in the European Union, Statistics in focus, Population and social conditions, 46/2008, 
Table 5. 

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35 

   EN 

 
                                                 
Costs of the option to provide social security coverage for assisting spouses: absolute, 
percentage of social security expenditure and maximum percentage increase in 
contributions 

Member State 

Absolute costs 

Percentage  of  overall 
social 
security 
expenditure 

Maximum 
percentage 
increase 
contributions 

in 

Austria 

Bulgaria 

Czech Republic 

Estonia 

France 

Germany 

Greece 

Ireland 

Italy 

Latvia 

Lithuania 

Malta 

Poland 

Portugal 

Romania 

Slovakia 

Slovenia 

Spain* 

98 098 627 

5 230 285 

14 186 480 

163 543 

163 354 610 

583 506 135 

248 256 554 

10 511 179 

954 518 700 

7 129 385 

6 856 055 

n/a 

0.138925% 

0.148901% 

0.073923% 

0.011648% 

0.030162% 

0.088428% 

0.517357% 

0.035679% 

0.253841% 

0.442489% 

0.250331% 

n/a 

404 147 461 

0.842119% 

n/a 

74 614 680 

858 511 

n/a 

n/a 

0.662405% 

0.013339% 

n/a 

189 306 420 

0.099997% 

United Kingdom 

216 596 212 

0.044711% 

1.4% 

0.3% 

0.3% 

0.1% 

1.2% 

1.9% 

5.5% 

0.4% 

2.3% 

0.9% 

1.8% 

n/a 

2.6% 

n/a 

0.7% 

0.1% 

n/a 

3.8% 

0.3% 

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36 

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* In Spain, Law 20/2007 of 11 July 2007 gives assisting spouses the same level of protection 
as self-employed workers. This option would therefore have no impact in view of the change 
in national law. 

Source: EPEC study 

The  table  above  shows  the  costs  for  Member  State  and/or  self-employed  workers  in  case 
assisting  spouses  are  obliged  to  join  the  same  social  protection  schemes  as  self-employed 
workers.  In  order  to  adapt  the  potential  costs  to  the  needs  and  resources  of  the  family 
business,  assisting  spouses  could  be  given  the  possibility  to  voluntary  join  the  social 
protection scheme, without making it mandatory. In that case, the costs would be dependant 
on the percentage of assisting spouses who decide to join such a scheme. 

What has happened in MS where assisting spouses receive social protection in their own 
name? 

In order to assess the impact of this option on social security contributions, it is useful to look 
at the experience of Member States where this option has already been implemented. 

Belgium 

Before  2003,  assisting  spouses  were  not  obliged  to  take  up  any  form  of  social  security 
insurance. From January 2003 however, it became obligatory for assisting spouses to take up 
insurance with limited protection, called the ‘mini-status’. 

Since July 2005, assisting spouses have been obliged to register for the so-called ‘maxi-status’ 
covering sick leave, invalidity and maternity. 

EN 

37 

   EN 

 
Contributions and entitlements of the self-employed and assisting spouses 

Self-employed 

Assisting spouses with ‘maxi-status’ 

Contribution is not fixed 

Contribution is not fixed 

Depends on income of year t-3:  
—  22%  of  part  of 
inflation-adjusted 
professional  income  for  the  reference  year 
up to €49 315.46   
—  14.16%  of  part  of  income  between 
€49 315.46 and €72 675.38.    
Minimum contribution = €585.30 
Maximum contribution = €3 539.29  

Depends  on  income  of  the  self-employed 
husband/wife:  
inflation-adjusted 
 —  22%  of  part  of 
professional  income  for  the  reference  year  up 
to €49 315   
—  14.16%  of  part  of 
€49 315.46  and €72 675.38.   
Minimum contribution = €257.12 
Max contribution = €3 539.29  

income  between 

The  new  legislation  has  had  an  impact  on  the  participation  of  assisting  spouses  in  a  social 
security  scheme.  The  number  of  assisting  spouses  registered  in  2003,  when  participation 
became obligatory, increased significantly, rising from 5 287 in 2002 to 64 424 in 2003. 

Luxembourg 

In  Luxembourg,  assisting  spouses  are  covered  by  the  same  social  protection  scheme  as  for 
self-employed workers. 

Nevertheless,  the  level  of  contributions  has  remained  unchanged,  since  the  professional 
revenue of the family business is divided, where applicable, between the main insured person 
(the  self-employed  worker)  and  the  persons  assisting  the  family  business  (spouse  or  other 
relatives).  The  revenue  attributed  to  the  assisting  spouse  or  relative  is  limited  to  a  certain 
amount (twice the minimum wage), with the remaining part of revenue always attributed to 
the self-employed worker. 

In any event, the system in Luxembourg shows that assisting spouses can be compulsorily 
covered  by  a  social  security  scheme  in  their  own  name  without  increasing  the  level  of 
contributions to social security. 

As  regards  administrative  costs,  in  particular  the  administrative  burden  on  businesses,  no 
specific  negative  impacts  have  been  identified.  Although  the  implementation  of  the  option 
would require some administrative steps to be taken, the costs would be limited and would be 
exceeded by far by the advantages to the family business of the implementation of the option. 
In case assisting spouses are given the choice to join (or not) the social security scheme, the 
impact would be limited to the family businesses having opted-in. In any case, the fact that 
assisting  spouses  are  given  the  choice  to  join  would  mean  that  there  would  be  no  imposed 
additional costs for assisting spouses or businesses. 

Social impacts 

The  recognition  of  the  work  of  assisting  spouses  would  greatly  improve  the  situation  of 
women, especially in rural areas, where assisting spouses are more numerous. 

EN 

38 

   EN 

 
 
 
 
 
 
Having social rights in their own name would make assisting spouses less vulnerable in the 
event of divorce, death of the self-employed partner or bankruptcy. 

Environmental impacts 

No environmental impacts have been identified. 

6.6. 

A  directive  amending  Directive  86/613/EEC  to  give  competence  to  national 
equality bodies to deal with the self-employed and assisting spouses 

In  all  Member  States,  one  or  more  bodies  have  been  set  up  in  accordance  with  Directives 
2000/43/EC,  2002/73/EC  and  2004/113/EC.  Such  national  bodies  are  responsible  for 
providing  independent  assistance  to  victims  of  discrimination  in  pressing  their  complaints, 
conducting 
and  making 
publishing 
recommendations on issues related to discrimination. 

independent 

independent 

surveys, 

reports 

As explained in Annex V, the legal situation of the self-employed is complex. Nevertheless, 
they  are  already  covered  by  Directive  2002/73/EC,  as  far  as  conditions  of  access  to  self-
employment are concerned, and by Directive 2004/113/EC as providers or users of goods and 
services. Both Directives provide for the establishment of an ‘equality body’. 

Giving  the  national  equality  bodies  competence  to  deal  with  both  the  self-employed  and 
assisting spouses would not impose any significant administrative burden on Member States. 
First,  these  bodies  already  partly  cover  these  groups  (the  self-employed),  and  second,  the 
limited numbers of assisting spouses compared with the total number of persons that national 
equality bodies may have to handle (all potential victims of discrimination based on race, all 
employees, all vocational trainees, all providers of goods and services, and all users of goods 
and services). 

Furthermore,  the  possibility  to  lodge  complaints  with  national  equality  bodies  and  benefit 
from their assistance could very like reduce substantially the cases of litigation coming before 
the national courts. 

Since national equality bodies are already in place in all Member States, the extension of their 
competences  to  the  persons  and  matters  covered  by  the  envisage  initiative  would  not  entail 
high additional costs. The cost effectiveness of this option appears therefore very positive. 

7. 

COMPARISON OF OPTIONS 

Overview table 

Options 

6.1:  

6.2: 

6.3:  

6.4:  

6.5:  

6.6: 

No new 
action 

Non-
binding 
measures 

Maternity 
(self-
employed 
workers) 

Care leave 
(self-
employed 
workers) 

Equality 
Bodies 

Social 
security 
protection 
for 
assisting 
spouses 

Objectives 

EN 

39 

   EN 

 
 
 
 
 
 
Increase the 
number of 
women in 
self-
employment 

Give 
assisting 
spouses a 
legal status 

Increase the 
number of 
assisting 
spouses 
covered by 
social 
security in 
their own 
name 

Give the 
self-
employed 
and 
assisting 
spouses 
effective 
legal 
remedies 

Consistency 
with the 
EU’s 
general 
objectives 

Cost 
effectiveness 

Neutral 

Positive 

Positive 

Positive 

Neutral 

Neutral 

0 

++ 

+++ 

+ 

0 

0 

Neutral 

Neutral 

Neutral 

Neutral 

Positive 

Neutral 

0 

0 

0 

0 

+++ 

0 

Neutral 

Neutral 

Neutral 

Neutral 

Positive 

Neutral 

0 

0 

0 

0 

+++ 

0 

Neutral 

Neutral 

Positive 

Positive 

Positive 

Positive 

0 

0 

+ 

+ 

+ 

+++ 

Neutral 

Positive 

Positive 

Positive 

Positive 

Positive 

0 

+ 

+++ 

++ 

+++ 

+ 

Neutral 

Neutral 

Positive 

Positive 

Positive 

Positive 

0 

0 

+++ 

+ 

+++ 

+++ 

None of the objectives would be achieved by the option of taking no new action. This would 
impose no costs on the Member States or individuals, but would not have any positive impact. 

Non-binding  measures  should  be  pursued,  but,  in  view  of  the  initiatives  already  in  place  or 
recently  announced,  new  non-binding  measures  do  not  seem  necessary.  In  any  case,  non-
binding measures can address only some of the difficulties faced by women wishing to start a 
business (access to finance, social networks, training and support), but will have no impact on 
other  issues  underlying  the  gender  gap  in  entrepreneurship  such  as  reconciliation  between 

EN 

40 

   EN 

 
work and family life and social protection. They would also be irrelevant as far as assisting 
spouses are concerned. 

The  option  of  amending  the  Directive  is  therefore  the  only  one  capable  of  achieving  the 
objectives. 

As the Directive covers two different categories of persons (the self-employed and assisting 
spouses), it is hardly surprising that no single option for amending the Directive can achieve 
all the objectives. The table above shows clearly that measures have to be taken for both the 
self-employed and assisting spouses if the objectives are to be met. 

The  cost  of  the  option  to  provide  for  leave  to  care  for  family  members  has  proved  to  be 
difficult  to  assess.  The  figures  advanced  by  the  EPEC  study  are  based  on  assumptions 
impossible  to  validate  (percentage  of  persons  wishing  to  benefit,  length  of  leave).  Also  in 
view  of  its  less  evident  impact  on  filling  the  gender  gap  in  entrepreneurship,  the  option  of 
providing  leave  for  the  self-employed  to  take  care  of  dependent  relatives  should  not  be 
selected:  its  impact  on  the  decision  to  become  self-employed  is  not  evident  and  the 
cost/benefit ratio seems negative. 

In conclusion, in order to meet the objectives as far as possible, and taking into account the 
cost-effectiveness of the options, the preferred option is a combination of options 6.1, 6.3, 6.5, 
and  6.6,  i.e.  continuation  of  the  non-binding  measures  that  are  in  place  or  envisaged, 
combined  with  a  proposal  for  a  directive  amending  Directive  86/613/EEC  to  provide  for 
maternity leave for self-employed women, to give assisting spouses social security coverage 
comparable  that  that  enjoyed  by  the  self-employed  and  to  give  competence  to  the  national 
Equality Bodies in the matters covered by the Directive. 

In addition to the non-binding measures, the preferred option therefore consists of a proposal 
for a directive amending Directive 86/613/EEC and containing the following elements: 

•  the  right  for  self-employed  women  to  benefit  from  maternity  leave,  the  length  of  which 

would be 14 weeks maximum, with 2 weeks mandatory leave; 

•  the  right  of  assisting  spouses  to  be  covered  by  the  same  social  security  provisions 

applicable to self-employed workers; 

•  the competence of national equality bodies in the area covered by the Directive. 

In  order  to  take  into  account  the  specificities  of  self-employment  and  to  avoid  imposing 
additional costs to family businesses, the envisaged proposal could provide that self-employed 
women and assisting spouses are given the possibility to join the social protection system at 
their  own  request.  In  that  case,  any  additional  cost  to  family  businesses  would  be  a 
consequence of the choice made by the self-employed woman or the assisting spouse. 

8. 

MONITORING AND EVALUATION ARRANGEMENTS 

8.1. 

Possible indicators 

An  indicator  to  measure  progress  in  female  entrepreneurship  already  exists,  since  Eurostat 
regularly  collects  and  publishes  data  on  the  subject.  Nevertheless,  assessing  the  extent  to 
which any change in the level of female entrepreneurship can be attributed to an amendment 

EN 

41 

   EN 

 
to Directive 86/613/EEC will be difficult, since there are many reasons why people decide to 
become self-employed, or not as the case may be, and only a few will be influenced by the 
legal situation in the areas covered by Directive 86/613/EEC. 

No indicator is currently available for assisting spouses. The registration of assisting spouses 
in social security schemes, if this option is retained, could serve as a direct indicator. In any 
case,  certain  indirect  indicators  could  be  used,  such  as  the  number  of  new  registrations  in 
social  security  schemes,  the  number  of  self-employed  persons  declaring  their  spouses  as 
partners or employees, etc. 

The  proposal  should  include  an  obligation,  to  apply  three  years  following  transposition,  for 
reporting by the Member States to the Commission and by the Commission to Parliament and 
the  Council.  Such  reports  should  analyse  the  way  the  Directive  has  been  transposed  and 
consider its impact in practice. 

8.2.  Monitoring 

Like  the  recent  Directives  on  gender  equality,  once  adopted  the  proposed  directive  will  be 
monitored with the aid of the Progress Programme (2007-2013)31. Under the latter the EU has 
set  up  a  European  network  of  legal  experts  in  gender  equality  to  support  the  Commission’s 
work by providing independent information and advice on legal developments in this area in 
the Member States. 

In accordance with the Communication A Europe of results: Applying Community law32, the 
Commission  will  also  set  up  an  expert  group,  comprising  representatives  of  the  Member 
States  and  the  Commission,  to  discuss  issues  concerning  the  directive’s  transposition  into 
national legislation. 

8.3. 

Transposition 

The time limit for transposition will be two years after adoption. Two years appears to be an 
adequate period for transposition of the Directive into national law since an additional period 
will be granted for the most complex issue (assisting spouses). 

Indeed, in order to allow time to comply with the provisions for assisting spouses (recognition 
and coverage by social security schemes), an additional period would be granted to Member 
States. 

Six years after the adoption of the directive, the Governments of the Member States and the 
national Equality Bodies are to send the Commission information for a report to Parliament 
and the Council on the application of the Directive. 

When drafting this report, the Commission will also take due account of the opinions of and 
information  provided  by  relevant  stakeholders  (including  businesses,  European  NGOs,  and 
social partners). 

31 

32 

Decision  No  1672/2006/EC  of  the  European  Parliament  and  of  the  Council  of  24  October  2006 
establishing a Community Programme for Employment and Social Solidarity — Progress, OJ L 315/1 
of 15.11.2006. 
Document COM(2007) 502 final. 

EN 

42 

   EN 

 
                                                 
The report could be accompanied, if needed, by any proposals to update the Directive in the 
light of its impact. 

In order to prevent difficulties in the transposition of the Directive and reduce the number of 
infringement proceedings, the Commission will set up an ad-hoc group of national experts in 
order to prepare the transposition by Member States. 

EN 

43 

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Annex I: Statistical information 

Table A: Numbers of assisting spouses (contributing family workers), EU27 

Austria 

Belgium 

Bulgaria 

Cyprus 

Czech Republic 

Denmark 

Estonia 

Finland 

France 

Germany 

Greece 

Hungary 

Ireland 

Italy 

Latvia 

Total 

Male 

Female 

Year 

Comments 

58 200 

21 500 

36 700 

2006  Assisting family members 

49 000 

4 200 

44 800 

2006 

39 800 

13 200 

26 600 

2006  Contributing family members 

7 786 

29 800 

7 810 

1 500 

2201 

7100 

744 

800 

5585 

22700 

7066 

700 

2006  Unpaid family workers 

2006 

2006  Differing definitions of assisting spouse 

2005  Unpaid family workers 

13 000 

8 000 

6 000 

2006 

101 033  n/a 

n/a 

2006  Numbers registered in social security schemes 

382 000 

89 000 

293 000 

2006  Assisting family members 

293 700 

104 900 

188 800 

2006  Family workers 

13 682 

2 306 

11 376 

2006  Family helpers 

5 517  n/a 

n/a 

Assisting relatives 

422 000 

181 000 

241 000 

All unpaid family workers, not just spouses 

16 300 

8 700 

7 600 

2006  Unpaid family workers 

Lithuania 

Luxembourg 

Malta 

Netherlands 

35 500  n/a 

1 300  n/a 

n/a 

n/a 

n/a 

n/a 

n/a 

n/a 

n/a 

n/a 

2006  Contributing family members 

1998 

Poland 

Portugal 

Romania 

Slovakia 

Slovenia 

Spain 

Sweden 

670 000 

263 000 

407 000 

2007  Contributing family members 

36 000 

12 000 

24000 

2001 

1 190 000 

300 000 

800 000 

Contributing family members in agriculture 

2 300 

900 

1 400 

2006  Contributing family members 

41 000 

17 000 

24 000 

2007  Unpaid family workers 

222 793 

88680 

134 113 

2007  Assisting relatives 

12 200 

7400 

4800 

2006 

United Kingdom 

99 119 

39 945 

59 174 

2007  Unpaid family workers 

Source: EPEC study.  

EN 

44 

   EN 

 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Country 

Total 

Total (’000s) 

Agriculture 

Industry 

Services 

1 → 

2 → 

Male 

Female  Male 

Female  Male 

Female  Male 

Female 

Austria 

Belgium 

Bulgaria 

Cyprus 

Czech 
Republic 

473.3 

577.2 

368.7 

69 

308 

411.3 

248.9 

51.3 

165.3 

165.9 

119.9 

17.7 

75.4 

42.2 

78.6 

5.7 

746.7 

546.6 

200.1 

27.5 

Denmark 

234.7 

174.5 

Germany 

4134.7 

2868.6 

1266.1 

237.2 

34.3 

Estonia 

Finland 

France 

Greece 

Hungary 

Ireland 

Italy 

Latvia 

Lithuania 

Luxembourg 

Malta 

50.6 

35.9 

301.2 

207.4 

31.5 

... 

60.1 

14.7 

93.8 

51.3 

19.7 

2589 

1858.6 

730.5 

416.4 

133.5 

363.2 

238.9 

123.1 

1329 

476.6 

322.3 

965.8 

330.5 

271.6 

148.1 

50.7 

47.7 

82.5 

5648.6 

4046 

1602.6 

331.1 

109.4 

199.8 

14.9 

20.8 

65.5 

123.1 

9.9 

18 

43.9 

76.6 

5.1 

2.8 

27.4 

58.6 

1.9 

... 

Netherlands 

1008.5 

677.7 

330.9 

87.4 

26.3 

Poland 

2903.3 

1892.7 

1010.6 

Portugal 

1199.3 

696.4 

503 

939 

231 

572.4 

244.9 

Romania 

1924 

1372.2 

551.8 

1020.4 

449.9 

59 

7.8 

42.3 

0.9 

4.9 

... 

... 

12.5 

4.3 

97.3 

21.5 

36.9 

0.8 

... 

Slovakia 

Slovenia 

Spain 

Sweden 

United 
Kingdom 

288.6 

108.8 

215.2 

81.7 

73.4 

27.1 

14.6 

29.2 

... 

7.8 

3257.6 

2309.5 

948.1 

288.5 

96.9 

766.8 

461.8 

345.8 

115.9 

46 

3673.7 

2654.5 

1019.2 

150.7 

9 

35 

88.2 

998.9 

57.7 

98.4 

39.3 

16.2 

240 

47.5 

12.5 

56.1 

482.8 

727.1 

213.9 

105.5 

84.7 

9.8 

11.1 

... 

1.1 

20.8 

4.8 

... 

8.8 

174.9 

270.7 

130.9 

29.4 

279 

95.3 

17.3 

99.4 

96.6 

146.9 

72.2 

15.7 

174.3 

52.7 

11.1 

65 

49.8 

958.9 

546.9 

100.4 

1904.3 

1131.3 

23.4 

15.6 

4.1 

513 

177.3 

104.2 

216.7 

120.1 

42.3 

1226.3 

159.2 

2488.6 

1346.2 

13.8 

23.6 

1 

5.5 

136.7 

340.3 

195 

154.7 

102.6 

23.5 

... 

... 

... 

... 

19.7 

52.8 

38.4 

10.8 

6.5 

3 

97.9 

10.4 

87.3 

24.1 

41 

6.9 

11.1 

395.4 

612.6 

270.1 

197.1 

97.9 

28.6 

19.5 

36.3 

4.2 

2.6 

231.5 

385.4 

219.7 

91.2 

65.9 

16.4 

1254.2 

753.3 

210 

96.2 

1501.4 

894.7 

EU-27 

32492.1  22787.2 

9707.1 

4560.7 

2041 

6258.8 

735.7 

11893.6 

6854.9 

Table B: Numbers of self-employed 2006 

Source: Eurostat, LFS, 2006.  

EN 

45 

   EN 

 
Table  C  —  Comparison  of  maternity  leave  provisions  for  employees  and  the  self-
employed, EU27 

3 → 

Maternity leave provisions for employees 

Country 

Duration (weeks) 

Payment 

Maternity leave provisions for 
the self-employed  

Duration 
(weeks) 

Payment 

Austria 

8 

Maternity allowance is 
dependent on previous 
income. 

Belgium 

15 

Bulgaria 

Cyprus 

45 

18 

Czech Republic 

28 

Denmark 

Flexible 

Private sector: 82% of 
full earnings during the 
1st month and 75% for 
the remaining weeks, 
with an upper limit of 
€109.56 per day. Public 
sector: full salary 

90% of average daily 
wage 

The amount of maternity 
allowance is determined 
on the basis of the 
weekly average of the 
insured woman’s paid 
and credited insurable 
earnings in the previous 
contribution year.  

69% of previous income 
over 12 months 

Maternity benefit is 
calculated on the basis of 
wage income. In 2008 
the maximum amount is 
€472 per week. 

8 

8 

45 

18 

28 

52 

Estonia 

Finland 

20 

17.5 

100% of previous taxable 
income 

20 

Calculated on the basis 
of previous earnings. 

17.5 

Is 
maternity 
leave 
duration / 
payment 
equal or 
lower for 
the self-
employed? 

equal 

lower 

equal 

€24.78 per day, 
€750 monthly. 
Average annual 
income is around 
€24 000 (€2 000 
monthly), so 
maternity benefit is 
around 37% of 
average self-
employed earnings 

Monthly fixed 
amount €1 416.24. 
Average annual 
income of self-
employed is around 
€20 700 (around 
€1 720 monthly). 
So maternity 
benefit represents 
around 83% of 
average monthly 
wage 

90% of average 
declared insured 
income 

75% of weekly 
insurable earnings 

equal 

69% of declared 
income  

On the basis of 
income, subject to 
minimum and 
maximum levels  

100% of previous 
taxable income  

Calculated on the 
basis of previous 
earnings 

equal 

equal 

equal 

equal 

EN 

46 

   EN 

 
 
France 

16 

Daily allowances depend 
on the insurance 
contributions paid during 
the previous 10 months. 

Germany 

14 

70% of net income 

Greece 

16 

Hungary 

24 

Ireland 

26 

Italy 

20 

Latvia 

16 

The amount is 30 times 
the daily wage of an 
unskilled worker, and is 
increased by 10% for 
each dependent family 
worker.  

70% of daily average 
gross earnings in the 
previous calendar year. 

80% of the amount 
calculated by dividing 
gross income in the 
relevant tax year by the 
number of weeks actually 
worked in that year. 
Subject to a minimum 
payment of €221.80 and 
a maximum payment of 
€280.00 a week. 

Throughout maternity or 
paternity leave, a daily 
allowance equal to 80% 
of most recent earnings is 
paid through the social 
security system [INPS], 
including any other 
sickness allowances due.  

Maternity allowance is 
100% of the average 
social security tax 
contribution. 

24 

26 

35 

16 

Lithuania 

18 

100% of average salary  

Part of 
voluntary 
insurance 

Luxembourg 

Malta 

Netherlands 

Poland 

16 

14 

16 

18 

100% of income 

100% of wages 

100% of wages 

100% of base income 

16 

14 

16 

18 

2 weeks 
for 
farmers, 
8.5 
weeks for 
other 
self-
employed 

Range of 
choice in 
voluntary 
insurance 
schemes 

No leave 
provided 

lower 

None for farmers, 
€60 daily 
maximum for other 
self-employed 

Range of choice in 
voluntary insurance 
schemes 

lower 

one-off payments 

lower 

70% of average 
gross earnings 

equal 

equal 

80% of income, 
subject to a 
minimum payment 
of €221.80 and a 
maximum €280 a 
week 

lower 

equal 

lower 

80% of minimum 
wage in the 
respective sector, 
for liberal 
professions: 80% 
of 5/12 of fiscal 
income in the 
preceding year 

Maternity 
allowance is 100% 
of the average 
social security tax 
contribution. 

Subject to 
minimum and 
maximum 
amounts, based on 
contributions 

100% of income 

equal 

50% of legal 
minimum wage 

maximum of the 
minimum wage  

100% of base 
income 

lower 

lower 

equal 

EN 

47 

   EN 

 
17 

18 

28 

15 

16 

68 

39 

100% of reference 
earnings 

equal 

equal 

85% of average 
monthly income 
for 6 months out of 
the last 12 months 

55% of monthly 
contribution  

equal 

100% of previous 
earnings 

equal 

equal 

equal 

equal 

100% of the 
contribution basis  

80% of revenue  

90% of gross 
weekly earnings or 
£112.75, whichever 
is lower 

Portugal 

17 or 21 

Romania 

18 

Slovakia 

Slovenia 

Spain 

Sweden 

28 

15 

16 

68 

17 weeks = 100% of 
wages; 21 weeks = 80% 
of wages 

85% of average monthly 
income over 6 months 
out of the last 12 months 
of documented 
contribution period 

Monthly compensation: 
55% of monthly 
contribution 

Maternity allowance is 
determined on the basis 
of the average pay 
received over the 
preceding 12 months.  

100% of salary during 
maternity leave. 

80% of revenue  

United Kingdom  Between 26 and 52 weeks  Statutory Maternity Pay 
is taxable and available 
for up to 39 weeks. It is 
provided at 90% of the 
employee’s average 
weekly earnings, with no 
upper limit, for the first 6 
weeks and at the standard 
rate (£112.75) or at a rate 
equal to 90% of average 
weekly earnings 
(whichever rate is lower) 
for the remaining 33 
weeks. 

Source: EPEC study 

EN 

48 

   EN 

 
Graph 1: Start-up motivations by gender 

Graph 2: Percentage of entrepreneurs with an assisting spouse 

EN 

49 

   EN 

 
 
 
EN 

50 

   EN 

 
 
Table 1: Cost implications of changes in the duration and payment of maternity leave in 
Austria, Belgium, Greece, Lithuania and France  

Proposed 
duration 
weeks 

in 

Increase 
required 
(weeks) 

Weekly 
maternity 
leave 
benefit, € 

Numbers 
of 
self-
employed 
who 
become 
mothers 

of 

Costs 
change, 
p.a., € 

Overall social 
security 
expenditure,33 
€ 

Costs of change as 
% of overall social 
security 
expenditure 

4 

b 

c 

d 

e 

c x d x e 

Austria 

Belgium 

Greece 

Lithuania 

France 

Farmers 

Others 

14 

14 

14 

14 

14 

14 

6 

6 

14 

14 

14 

5.5 

173.46 

2 461 

2 561 310 

70 612 400 000 

0.00363% 

354 

15704 

33 355 296 

89 652 300 000 

0.03721% 

12 340 

2 720 

7 227 

1 754 

35 412 300 

47 985 500,00 

0.073798% 

1 284 657 

2 738 800 000 

0.04691% 

0.00 

19 29634 

113 460 480 

541 594 000 000 

0.0251877% 

420.00 

9 916 

22 905 960 

33 
34 

Social protection data taken from Eurostat. 
Number  of  self-employed  farmers  who  receive  birth  or  adoption  benefits,  mainly  in  the  form  of  an 
allowance for temporary replacement services. Self-employed farmers are not entitled to daily benefits 
for maternity leave. 

EN 

51 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Table 2: Cost implications of providing compulsory social insurance in Bulgaria, the Czech Republic and Romania  

Number 
of 
self-
employed 
women 

Estimated 
numbers 
of 
self-
employed 
who 
become 
mothers 
in a year35 

Average 
annual 
income, € 

Current 
maternity 
leave 
provision  in 
voluntary 
insurance 

Cost  of  change  to 
provide 
maternity 
leave 
self-
all 
for 
employed women, 
for  current  leave 
duration, € 

%  of  overall 
social 
security 
expenditure  

Cost  of  change 
to 
provide 
maternity  leave 
self-
all 
for 
employed 
women,  for  14 
weeks leave, € 

%  of  overall  social 
security expenditure  

Overall 
social 
security  expenditure, 
€ 

1 → 

Bulgaria 

87 600 

8 400  45 weeks at 

1 920 

12 561 231 

0.35760% 

3 907 938 

0.111255% 

3 512 600 000 

90% of 
average 
declared 
income 

Czech Republic 

200 100 

10 200  28 weeks at 

5 572 

21 116 166 

0.11003% 

10 558 083 

0.055016% 

19 190 800 000 

69% of 
declared self-
employed 
income  

Romania — farmers only 

229 220 

9 054  18 weeks at 

521 

1 387 955 

0.01232% 

1 079 521 

0.009584% 

11 264 200 000 

85% of 
average 
monthly 
income 

35 

Based on the birth rate of the general population. 

EN 

52 

EN 

 
  
  
                                                 
Table 3: Temporary replacement 

Costs of Option 2c  

Costs of change (providing a temporary replacement service for 14 weeks) –Option 2c, €, p.a.  

Number 
of self-
employed 
mothers 

Average 
annual 
income of 
self-
employed, €, 
p.a. 

20% take-
up rate with 
50% 
payment 

20% take-up 
rate with 70% 
payment 

20% take-up 
rate with 
100% 
payment 

40% take-up 
rate with 50% 
payment 

40% take-up 
rate with 
70% 
payment 

40% take-up 
rate with 
100% 
payment 

60% take-up 
rate with 
50% 
payment 

60% take-
up rate 
with 70% 
payment 

60% take-up 
rate with 
100% 
payment 

Belgium 

Bulgaria 

Cyprus 

15 704 

14 912.10 

6 304 836 

8 826 770 

12 609 672 

12 609 672 

17 653 540 

25 219 344 

18 914 508 

26 480 311 

37 829 015 

8400 

1920 

434 215 

607 902 

868 431 

868 431 

1 215 803 

1 736 862 

1 302 646 

1 823 705 

2 605 292 

201 

Not available 

Czech Republic 

10 200 

5 572 

1 530 157 

2 142 220 

3 060 314 

3 060 314 

4 284 439 

6 120 628 

4 590 471 

6 426 659 

9 180 942 

Denmark  

Estonia  

Finland  

2178 

169 

2 790 

(all self-employed, not just farmers)  

62 800 

3 682 495 

5 155 494 

7 364 991 

7 364 991 

10 310 987 

14 729 982 

11 047 486 

15 466 481 

22 094 972 

1 500 

6 842 

9 579 

13 684 

13 684 

19 157 

27 367 

20 526 

28 736 

41 051 

36 611 

2 750 049 

3 850 069 

5 500 099 

5 500 099 

7 700 138 

11 000 197 

8 250 148 

11 550 207 

16 500 296 

France  

9 916 

23 600 

6 300 474 

8 820 663 

12 600 948 

12 600 948 

17 641 327 

25 201 895 

18 901 422 

26 461 990 

37 802 843 

(all self-employed, not just farmers)  

Germany  

10 062 

15708 

4 255 395 

5 957 553 

8 510 791 

8 510 791 

11 915 107 

17 021 581 

12 766 186 

17 872 660 

25 532 372 

(all self-employed, not just farmers)  

Greece 

Hungary  

Ireland 

Italy 

Latvia 

Lithuania 

Luxembourg 

Malta 

EN 

7 227 

3 944 

4 575 

15 226 

427 

1754 

45 

12 340.09 

2 401 049 

3 361 469 

4 802 099 

4 802 099 

6 722 938 

9 604 197 

7 203 148 

10 084 407 

14 406 296 

3 229 

28 000 

22 000 

342 870 

480 018 

685 740 

685 740 

960 036 

1 371 480 

1 028 610 

1 440 055 

2 057 221 

3 448 846 

4 828 385 

6 897 692 

6 897 692 

9 656 769 

13 795 385 

10 346 538 

14 485 154 

20 693 077 

9 018 656 

12 626 119 

18 037 312 

18 037 312 

25 252 237 

36 074 625 

27 055 968 

37 878 356 

54 111 937 

6 415.42 

73 786 

2720.4 

128 466 

103 300 

179 852 

147 571 

256 931 

147 571 

256 931 

206 600 

359 704 

295 143 

513 863 

221 357 

309 900 

385 397 

539 556 

442 714 

770 794 

Data on the average annual income of the self-employed are not available, so no costs can be calculated 

27 

9 000 

6 505 

9 107 

13 010 

13 010 

18 214 

26 020 

19 515 

27 321 

39 031  

53 

EN 

 
  
  
 
 
 
 
 
 
 
 
 
Netherlands 

Poland 

Portugal 

Romania 

Slovakia 

Slovenia 

Spain 

Sweden 

UK 

Total  

3 068 

29 500 

16 300 

1 346 376 

1 884 926 

2 692 752 

2 692 752 

3 769 853 

5 385 504 

4 039 128 

5 654 779 

8 078 256  

8 808 

6 995 585 

 9 793 818 

13 991 169 

13 991 169 

19 587 637 

27 982 338 

20 986 754 

29 381 455 

41 973 508  

3 829  Data on the average annual income of the self-employed are not available, so no costs can be calculated 

897 

1 372 

916 

5 072 

22 112 

187 352 

30 957 

262 293 

44 224 

374 704 

44 224 

61 914 

88 448 

66 336 

92 870 

132 672  

374 704 

524 585 

749 408 

562 056 

786 878 

1 124 111  

274  Data on the average annual income of the self-employed are not available, so no costs can be calculated 

61 879 

9 324 

15 533 533 

21 746 946 

31 067 066 

31 067 066 

43 493 892 

62 134 132 

46 600 599 

65 240 838 

93 201 198  

3 500 

3 858 

201 022 

17 095 

1 610 875 

2 255 225 

3 221 750 

3 221 750 

4 510 450 

6 443 500 

4 832 625 

6 765 675 

9 665 250  

32 346 

3 359 754 

 4 703 656 

6 719 508 

6 719 508 

9 407 312 

13 439 017 

10 079 262 

14 110 967 

20 158 525  

69 740 229 

418 441 372 

EN 

54 

EN 

 
  
 
 
 
 
 
 
 
 
Table  4:  Overview  of  information  on  the  option  to  provide  leave  for  self-employed  people  to  care  for  family  members 
(entitlement and payment or temporary replacement)  

Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Austria 

Not part of mandatory insurance schemes  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Significant change  Not part of 
mandatory 
insurance schemes 

Significant change 

Not part of 
mandatory 
insurance 
schemes 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

Significant 
change  

Belgium  

Not provided 

Significant change  Not provided 

Significant change 

Not 
provided  

Significant 
change  

Bulgaria 

Same as benefits for temporary incapacity to work due to illness  No change 

80% of average 
daily gross pay  

No change 

Not 
entitled  

Significant 
change  

Cyprus  

Not provided. Employees are entitled to unpaid leave to care for 
family members.  

Significant change  Not provided 

Significant change 

Czech 
Republic 

Not provided 

Significant change  Not provided 

Significant change 

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

EN 

55 

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

Denmark 

Benefit is available only for care of terminally ill family 
members  

No change 

Estonia 

Care allowance is paid to salaried employees and the self-
employed, but not assisting spouses  

No change 

Finland 

Special care allowance is paid irrespective of employment 
status to all parents who are prevented from working due to 
illness of children.  

No change  

No change 

Not 
provided 

Significant 
change  

No change 

Not 
provided  

Significant 
change  

No change 

Not 
provided  

Significant 
change  

The minimum 
benefit is around 
€1 700 per month 
and cannot exceed 
1.5 times the 
amount that the 
person would 
receive if he/she 
were sick and 
cannot exceed the 
former income of 
the person 

For caring for a 
child up to 12 
years: 80-100% of 
previous taxable 
income  

Paid for up to 60 
working days per 
child per calendar 
year. The level 
depends on the 
contributions paid 
under the earnings-
related pension 
scheme.  

EN 

56 

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

France 

Both farmers and other self-employed (as well as employees) 
are entitled only to a ‘supplement for free choice of activity’ 
(complement de libre choix d’activite)  

No change 

Germany 

Only  those  self-employed  who  have  access  to  public  social 
insurance have access to this benefit. Otherwise, it forms part of 
voluntary insurance schemes for the self-employed.  

No change 

No change 

Not 
provided  

Significant 
change  

No change 

Not 
provided  

Significant 
change  

The minimum daily 
amount is €15.20.  

The benefit does 
not depend on 
professional status, 
but is paid in 
accordance with 
public family 
policy (CAF). The 
rate and duration of 
payments depends 
on many factors 
(number of 
children, choice of 
part-time job, wage 
ceilings) so is 
difficult to 
determine overall. 

Only those self-
employed who 
have access to 
public social 
insurance have 
access to this 
benefit (provided 
for up to 25 days 
for parents in a 

EN 

57 

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

Greece 

Not provided 

Significant change  Not provided 

Significant change 

partnership and 50 
days for single 
parents). 
Otherwise, it forms 
part of voluntary 
insurance schemes 
for the self-
employed. 

Hungary 

The same care allowance is provided both to the self-employed 
and employees 

No change  

EN 

No change  

Paid leave: 
childcare assistance 
is provided until 
the child reaches 
the age of ten if 
he/she is 
permanently ill or 
disabled. 

Sickness benefit is 
paid to an insured 
parent looking after 
a sick child below 
the age of 12. 
Amount of days 
paid: max. 84 days 
per year per child 

58 

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

for children aged 1-
3; 42 days for 
children aged 3-6; 
14 for children 
aged 6-12. (For 
single parents 84 
days for children 
aged 3-6 and 28 
days for children 
aged 6-12) 

Ireland 

Not provided 

Significant change  Not provided 

Significant change 

Italy 

Not provided 

Significant change  Not provided 

Significant change 

Latvia 

An insured person can receive sick leave allowance either if 
s/he is sick or has to take care of a child aged 14 or less.  

No change  

No change  

Sick leave 
allowance is 80% 
of the average 
social security tax 
basis. 

Lithuania 

Not provided 

Significant change  Not provided 

Significant change 

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

Luxembourg  The same system as for employees:  

No change 

2 days/year for sick children less than 16 years of age.  

The same system as 
for employees:  

No change 

Not 
provided  

Significant 
change  

EN 

59 

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

Parental leave of 6 months for all workers who leave their 
professional activity to take care of a child less than 5 years of 
age. The amount of the allowance is €1 778.61 per month. 

Malta 

The self-employed and employees are entitled to leave to care 
for sick family members only if they satisfy a means test (i.e. 
fall under a non-contributory social insurance scheme)  

No change 

2 days/year for sick 
children less than 
16 years of age.  

Parental leave of 6 
months for all 
workers who leave 
their professional 
activity to take care 
of a child less than 
5 years of age. The 
amount of the 
allowance is 
€1 778.61 per 
month. 

Payments under the 
Carer’s Pension 
and Social 
Assistance Scheme 
range between 
€61.96 and €85.88 
per week, together 
with an additional 
bonus of €3.12 per 
week. A six-
monthly bonus of 
€135.10 is also paid 

No change 

Not 
provided  

Significant 
change  

EN 

60 

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

(Ministry for the 
Family and Social 
Solidarity). 

Netherlands  Not provided  

Significant change  Not provided 

Significant change 

Poland 

The self-employed are entitled if covered by sickness insurance 
(which is voluntary).  

No change  

Farmers are not entitled to this benefit under their social 
insurance system.  

No change  

80% of base 
amount, maximum 
duration depends 
on age of child  

Portugal 

Not provided 

Significant change  Not provided 

Significant change 

Romania 

Provided  

No change 

Slovakia 

Entitled under sickness insurance 

No change 

Slovenia 

Entitled  

No change 

No change 

No change 

No change 

Up to 2 years (or 3 
years in case of 
disability), flat 
monthly rate of 
€216  

55% of daily 
contribution, paid 
for 10 days 

The state pays 
benefit only after 
first 30 days of 
leave, so the self-

Not 
provided 

Significant 
change  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

EN 

61 

EN

 
  
 
 
 
  
Overview of information on the option to provide leave for self-employed workers to care for family members (entitlement and payment or temporary replacement)  

Entitlement 

Payment 

Temporary replacement 
(alternative to payment) 

Current situation  

Implications of 
proposed change  

Current situation  

Implications of 
proposed change 
(equivalent to sick 
leave)  

Current 
situation 

Implications 
of proposed 
change (to 
provide 
temporary 
replacement) 

employed must 
cover the first 30 
days themselves  

Spain 

Not provided 

Significant change  Not provided 

Significant change 

Sweden 

Parents are entitled to temporary parental benefits if they have 
to stay at home from work in order to look after a sick child 
under the age of twelve. This also applies if the person who 
normally looks after the child falls ill.  

No change 

No change 

Parents together are 
eligible for 
temporary parental 
benefit for sixty 
days per child and 
year. It is also 
possible draw 
temporary parental 
benefit for visits to 
a doctor or child 
healthcare centre. 

The replacement 
rate is based on 
80% of previous 
annual net 
revenue/365.  

Not 
provided  

Significant 
change  

Not 
provided  

Significant 
change  

United 
Kingdom 

Not provided 

Significant change  Not provided 

Significant change 

Not 
provided 

Significant 
change 

EN 

62 

EN

 
  
 
 
 
  
 
 
EN 

63 

EN

 
  
 
Table 5: Costs of the option to grant leave to care for family members in countries that do not currently provide such benefits to 
the self-employed  

Costs of change, different scenarios for take-up, amount of benefit and average duration, €, p.a. 

Number of 
self-
employed, 
2006 

Average annual 
income, 2006, € 

2% of self-
employed with 
80% payment for 
total of 5 days p.a. 

2% of self-
employed with 
100% payment for 
total of 5 days p.a. 

4% of self-
employed with 
80% payment 
for total of 5 
days p.a. 

4% of self-
employed with 
100% payment for 
total of 5 days p.a. 

6% of self-
employed with 
80% payment for 
total of 5 days 
p.a. 

6% of self-
employed with 
100% payment 
for total of 5 days 
p.a. 

Austria 

Belgium 

Cyprus 

Czech Republic 

473 300 

577 200 

69 000 

746 700 

1 329 000 

12 205.05 

Greece 

Ireland 

Italy 

Lithuania 

Netherlands 

Portugal  

Spain 

UK 

Total  

322 300 

5 648 600 

199 800 

1 008 500 

1 119 300 

3 257 300 

3 673 300 

24 911 

20 694.90 

2 584 192 

2 618 103 

3 230 240  

5 168 384 

3 272 629  

5 236 207 

6 460 480 

6 545 258 

7 752 576 

7 854 310 

9 690 720  

9 817 887  

Data on the average annual income of the self-employed are not available, so it is not possible to calculate the costs 

5 572 

28 000 

33 200 

2720.4 

21 900 

911 915 

3 555 181 

1 977 951 

1 139 894  

1 823 830 

2 279 788 

 2 735 745 

 3 419 681  

4 443 976  

7 110 361 

8 887 951 

10 665 542 

13 331 927  

2 472 438  

3 955 901 

 4 944 877 

 5 933 852 

 7 417 315  

41 103 237 

51 379 047  

82 206 475 

102 758 093 

 123 309 712 

 154 137 140  

 119 131 

4 840 800 

 148 914  

 238 262 

 297 828 

357 393 

446 742  

6 051 000  

9 681 600 

 12 102 000 

14 522 400 

18 153 000  

Data on the average annual income of the self-employed are not available, so it is not possible to calculate the costs 

9 324 

32 346 

 6 656 672 

 8 320 840  

 13 313 344 

 16 641 680 

 19 970 015 

 24 962 519  

 26 041 986 

 32 552 483  

 52 083 972 

 65 104 965 

78 125 958 

97 657 448  

18 424 300 

90 409 168 

339 034 380 

EN 

64 

EN

 
  
 
 
 
 
 
 
 
 
 
Table 6: Overview of information on the option to ensure social protection for assisting spouses  

Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Maternity allowance not 
provided 

Implications of 
proposed change 

Provision of 
mandatory maternity 
allowance for all 
assisting spouses  

Same entitlement as self-
employed (8 weeks at a 
weekly fixed amount of 
€354.06) 

No change  

Austria  

Belgium  

Insurance is not mandatory 
for assisting spouses. If 
assisting spouses are 
insured, the level of social 
protection is the same as for 
the self-employed.  

Since 2006 reform, assisting 
spouses are obliged to 
register for the ‘maxi-status’ 
and receive almost the same 
protection as the self-
employed  

Bankruptcy: no special 
protection  

Divorce: possibility to remain in 
the same insurance scheme as 
before the divorce  

Assisting spouse has no 
insurance in the event of 
bankruptcy.  

In the event of divorce, the social 
status of ‘assisting spouse’ is 
lost, which can lead to problems 
with social security. Assuming 
that collaboration in the business 
also ceases, then assisting 
spouses, subject to the ‘maxi-
status’ as from 2006, can keep on 
paying contributions for 2 years 
and are thus still covered for the 
2 years following the divorce. If 
the ex-spouses continue working 
together then the assisting spouse 
becomes a helper, and no longer 
has the ‘maxi-status’ but the 
social status of a self-employed 
worker 

Bulgaria  

The status of assisting 

Would entail 

No special protection  

The status of assisting 

Provision of 

EN 

65 

EN 

 
  
 
 
 
 
  
 
 
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Cyprus 

Current situation  

spouses is not recognised in 
social insurance. They have 
to register as self-employed 
and join compulsory and/or 
voluntary insurance schemes 
to benefit from such 
schemes.  

The contribution of assisting 
spouses is recognised, and 
they are insured as self-
employed in the single 
social insurance scheme. 
The social insurance law 
was amended in 2001 to 
cover assisting spouses in 
agriculture. The revision of 
the law boosted the number 
of registered assisting 
spouses in agriculture.  

Implications of proposed 
change  
significant change  

Current situation  

Implications of 
proposed change 

Current situation 

spouses is not recognised 
in social insurance. They 
have to register as self-
employed and join 
compulsory and/or 
voluntary insurance 
schemes to benefit from 
such schemes. 

No change  

In the event of divorce, spouses 
receive no benefits.  

In the event of bankruptcy, self-
employed persons (and assisting 
spouses whose contribution is 
recognised) are still entitled to 
the benefits under the social 
insurance scheme, if they fulfil 
the contribution conditions.  

contribution 
spouses 

of 
The 
assisting 
is 
recognised,  and  they  are 
insured as self-employed 
in 
social 
single 
insurance 
scheme. 
Maternity  benefits  are 
above 
proposed 
minimum level.  

the 

the 

Implications of 
proposed change 
mandatory maternity 
allowance for all 
assisting spouses 

No change  

Czech 
Republic 

Cooperating persons 
(national definition of 
assisting spouses) have the 
same protection as the self-
employed  

No change  

A cooperating person has the 
same protection as the self-
employed in the event of divorce 
or bankruptcy.  

Cooperating persons 
have the same protection 
as the self-employed. 
Participation in the 
sickness insurance 
scheme, which covers 
maternity benefits, is 
voluntary for the self-
employed. 

Provision of 
maternity allowance 
for all assisting 
spouses (currently 
part of voluntary 
insurance)  

EN 

66 

EN 

 
  
 
 
 
 
  
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Implications of 
proposed change 

No change  

Provide full 
maternity leave  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Denmark 

The status of assisting 
spouses is the same as for 
the self-employed, if the 
spouse does not formally 
have wage-earner status.  

No change  

Due to the universal character of 
the welfare state model, assisting 
spouses will in general have the 
same protection as other citizens. 

The self-employed and 
their spouses have the 
same rights to maternity 
leave as wage earners.  

Estonia 

The contribution of assisting 
spouses is not recognised, 
but they have the same 
social security rights as 
inactive persons. Their 
coverage in social security 
schemes is lower than for 
the self-employed, but they 
have rights to universal non-
contributory schemes, 
including family benefits  

Bankruptcy does not affect the 
level of social protection 
provided to assisting spouses.  

In the event of divorce or 
bankruptcy, the protection of 
assisting spouses depends on the 
existence of a marital property 
contract defining rights and 
obligations. In certain cases, 
social protection for assisting 
spouses is reduced following 
divorce.  

The coverage of 
assisting spouses in 
social security schemes 
is lower than for the self-
employed, but they have 
rights under universal 
non-contributory 
schemes, including 
family benefits. 
Assisting spouses have 
the same rights as 
inactive persons. There 
is no health insurance for 
inactive persons unless 
they themselves pay 
contributions. However, 
the state provides health 
insurance to all pregnant 
women and mothers of 
children under 3 years of 
age, even if they are 
inactive. All inactive 
persons are also entitled 
to a flat-rate parental 

EN 

67 

EN 

 
  
 
 
 
 
  
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

Finland 

Participation in the general 
social security scheme is 
automatic for every resident, 
including the self-employed 
and assisting spouses. The 
entitlement of assisting 
spouses to earnings-related 
social security benefits 
depends on the legal status 
of the self-employed partner. 

If an unpaid assisting spouse of a 
sole trader decides to stay and 
work in the company without 
pay even after divorce, she/he 
would not be entitled to the 
statutory earnings-related 
benefits. If s/he started to work 
for a salary, s/he would have the 
status of a salaried employee and 
be entitled to social protection. 

If an assisting spouse is left 
unemployed after divorce, s/he 
will be recognised as an 
employee and therefore also be 
entitled to social protection.  

France 

Since July 2007 the status of 
‘collaborator’ 
and  hence 
insurance  coverage 
social 
has  been  mandatory 
for 
assisting spouses.  

In the event of divorce, the 
assisting spouse loses the status 
of ‘collaborator’: divorce is 
considered to be a cause for 
dismissal, but the assisting 

benefit (i.e. EEK 3 600 
(€230) for 575 days after 
the birth of a child) from 
the state even if they did 
not pay any 
contributions. 

All mothers (employed, 
self-employed, assisting 
spouses) receive a 
maternity grant and 
maternity allowance for 
17.5 weeks (six days a 
week). In addition they 
are also entitled to 
parental allowance for 
up to 158 days (26.3 
weeks, six days a week). 
The rate of maternity 
and parental allowance 
depends on the legal 
status of the assisting 
spouse and self-
employed partner and 
the contributions made 
to the earnings-related 
pension schemes.  

Assisting spouses who 
are legally married are 
entitled to a flat-rate 
one-off contribution 
allowance for maternity 

No change 

Provision of daily 
maternity benefits for 
all assisting spouses  

EN 

68 

EN 

 
  
 
 
 
 
  
 
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

spouse is entitled to 
unemployment insurance 
benefits.  

Personal pension rights are 
considered to be personal, and 
therefore cannot be revoked in 
the event of divorce.  

In the event of bankruptcy, the 
law stipulates that if the business 
was set up after marriage, and 
therefore constitutes a common 
good, bankruptcy liability 
extends to all the household’s 
goods. 

The protection received by 
assisting family members in the 
event of divorce depends on 
individual settlements between 
the partners. In general, the net 
increase in wealth achieved 
during the partnership is shared 
between the partners. 

Assisting family members are 
not covered by bankruptcy 
insurance as is the case for 
registered employees. 

leave: the amount 
corresponds to twice the 
monthly minimum wage 
(€2855, 1 July 2007). No 
daily benefits are paid  

Provision of 
maternity leave 
benefit for all 
assisting spouses  

Assisting 
family 
members are seen as co-
owners  of  the  firm  or 
farm.  Assisting  family 
therefore 
members  are 
seen  as  self-employed 
are 
persons, 
protected 
the 
company  they  belong  to 
than  by  public 
rather 
social 
insurance.  The 
level  of  risk  protection 
chosen is the decision of 
the family.  

who 
through 

This of course presumes 
that financial resources 

Significant change  

Germany 

Assisting  family  members 
are seen as co-owners of the 
farm.  Assisting 
firm  or 
family 
are 
members 
therefore  regarded  as  self-
employed  persons,  who  are 
the 
protected 
company 
to 
rather  than  by  public  social 
insurance.  The  level  of  risk 
protection  chosen 
the 
is 
decision of the family.  

through 
they  belong 

This of course presumes that 
are 
financial 
available. 

resources 

EN 

69 

EN 

 
  
 
 
 
 
  
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

are available. 

Implications of 
proposed change 

Greece 

Assisting spouses are not 
recognised by the system as 
a distinct category and 
derive their rights as family 
members of self-employed 
workers. They are then co-
insured but are exempt from 
contributions.  

No change  

Hungary 

Assisting spouses are 
covered in two ways. If their 
income is below 30% of the 
minimum wage, they can 
pay a flat health service fee, 
which does not give access 
to cash benefits. If their 
income is above 30% of the 

EN 

Assisting spouses (as spouses in 
general) receive survivor’s 
pensions. In the event of divorce, 
assisting spouses (again as for all 
spouses) can claim survivor’s 
pension if their husband/wife 
dies.  

Generally such a pension is a 
fraction of the pension received 
by the deceased person and is 
provided indefinitely, but the 
exact amount varies (as do the 
conditions) depending on the 
fund paying the pension. 
Different funds have different 
rules.  

In the event of bankruptcy, 
assisting spouses bear no 
financial liability, except in cases 
where they owned (in whole or 
in part) the family enterprise. 

The concept of bankruptcy is 
linked to the existence of a 
company as a legal entity. If 
there is such a company, it is 
protected by bankruptcy 
legislation (note however that the 
use of bankruptcy is extremely 
limited). There is no bankruptcy 

70 

Provision of 
maternity leave 
benefit for 14 weeks  

Assisting spouses are co-
insured and entitled to 
maternity benefits as are 
their self-employed 
partners.  

For farmers and their 
spouses: a maternity 
allowance (€169) and a 
birth allowance 
(€338.57) (both one-off 
payments) 

The birth allowance for 
other self-employed 
workers is €735 (one-off 
payment). 

No change  

spouses  are 
Assisting 
covered  in  two  ways.  If 
their  income  is  below 
30%  of  the  minimum 
wage, they can pay a flat 
health service fee, which 
does  not  give  access  to 
their 
cash  benefits.  If 

EN 

 
  
 
 
 
 
  
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

protection for individuals or 
companies with unlimited 
liability. Such businesses make 
up a large share of all enterprises. 

If only one of the spouses or 
partners is a member or owner of 
the business, the other spouse has 
the right to claim his or her share 
in the event of divorce. In such 
cases, the assets are split by 
agreement between the parties or 
by a court. 

to 

pay 

income  is  above  30%  of 
the minimum wage, they 
have 
full 
contributions  and  are 
the  same 
covered  for 
self-
the 
benefits  as 
employed  (including  24 
weeks maternity leave). 

No specific protection  

Not provided  

Provision of 
maternity leave 
benefit for all 
assisting spouses  

Ireland 

Current situation  

minimum wage, they have 
to pay full contributions and 
are covered for the same 
benefits as the self-
employed.  

Family members who work 
together are generally not 
insurable. Spouses of self-
employed contributors are 
specifically exempted from 
pay-related social insurance 
contributions in respect of 
their working activity with 
their spouse. However, there 
is scope under social welfare 
legislation to enable spouses 
who are partners in an 
enterprise, or who work 
together in a legally 
incorporated business, to be 
insurable and to gain 
entitlement to certain 
benefits and pensions. 
Accordingly, where there is 

EN 

71 

EN 

 
  
 
 
 
 
  
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

evidence of a commercial 
partnership between the 
spouses or the incorporation 
of a family business as a 
limited company, assisting 
spouses are liable to pay 
contributions 

Assisting spouses can also 
make voluntary 
contributions to pay-related 
social insurance. 

No specific social protection 
exists. Assisting spouses are 
included in the category of 
domestic workers. If they 
have a contract, they would 
have the level of social 
protection associated with 
the type of contract.  

Assisting spouses (according 
to the law — legally married 
spouses) can join the social 
security scheme voluntarily 
and choose their level of 
protection, if they have not 
reached retirement age. 

Italy 

Latvia 

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

No special protection  

No specific social 
protection exists, so no 
specific maternity leave 
benefit exists. Assisting 
spouses are included in 
the category of domestic 
workers. If they have a 
contract, they would 
have the level of social 
protection associated 
with the type of contract. 

Assisting spouses 
(according to the law — 
legally married spouses) 
can join the social 
security scheme 
voluntarily and choose 
their level of protection, 

Provision of 
maternity leave 
benefit for all 
assisting spouses  

Provision of 
mandatory maternity 
leave benefits for all 
assisting spouses  

EN 

72 

EN 

 
  
 
 
 
 
  
 
 
 
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

if they have not reached 
the retirement age. If 
they are covered by the 
insurance scheme, there 
is no difference between 
the self-employed and 
assisting spouses where 
maternity leave is 
concerned (16 weeks at 
100% of average 
declared income).  

Self-employed workers 
assisting family 
members are not covered 
by social insurance on a 
mandatory basis (these 
persons may take out 
only voluntary social 
insurance for the basic 
and supplementary 
pension as well as for 
sickness and maternity 
allowance).  

The registration of 
assisting spouses is 
mandatory, but the status 
of assisting spouse is not 
often chosen. If assisting 
spouses obtain an 

Provision of 
mandatory maternity 
leave benefits for all 
assisting spouses 

No change  

In the event of divorce or 
bankruptcy, self-employed 
workers assisting family 
members receive no social 
insurance benefits. They may 
only claim social benefits funded 
from the state budget, which are 
means-tested or granted to 
particular categories of the 
population without means-testing 
(there are no specific legal 
provisions covering family 
members assisting self-employed 
workers). 

No information available on any 
special protection in the event of 
divorce or bankruptcy  

73 

EN 

Self-employed workers 
assisting family members 
are not covered by social 
insurance on a mandatory 
basis (these persons may 
take out only voluntary 
social insurance for the basic 
and supplementary pension 
as well as for sickness and 
maternity allowance). The 
category of assisting family 
members (including 
assisting spouses) is not 
defined by law. 

The registration of assisting 
spouses is mandatory, but 
the status of assisting spouse 
is not often chosen. If 
assisting spouses obtain an 
exemption from this status 

Lithuania 

Luxembo
urg 

EN 

No change  

 
  
 
 
 
 
  
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

No laws specifically cover 
assisting spouses in the event of 
divorce or bankruptcy  

Provision of 
mandatory maternity 
leave for assisting 
spouses  

exemption from this 
status (which is often the 
case), they are covered 
by the social insurance 
of their partner, and are 
hence entitled to 
corresponding maternity 
leave benefits. 

As regards the 
contributory scheme, the 
assisting spouses of self-
employed workers are 
not entitled to social 
security benefits as they 
do not pay social 
security contributions. 
Spouses are only 
covered by the social 
security scheme if they 
are registered as 
employees of the same 
business and thus pay 
social security 
contributions. 

Malta 

Current situation  

(which is often the case), 
they are covered by the 
social insurance of their 
partner  

As regards the contributory 
scheme, the assisting 
spouses of self-employed 
workers are not entitled to 
social security benefits as 
they do not pay social 
security contributions. 
Spouses are only covered by 
social security if they are 
registered as employees of 
the same business and thus 
pay social security 
contributions. In this case, 
they are entitled to the 
normal benefits of 
employees. On the other 
hand, non-contributory 
benefits granted to the ‘head 
of household’, provided 
certain criteria are met, take 
into consideration the 
spouse. 

Netherlan

Assisting spouses are 

No protection in the event of 

From July 2008, paid 

No change required  

EN 

74 

EN 

 
  
 
 
 
 
  
 
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

maternity leave of at 
least 16 weeks will be 
provided to the self-
employed and assisting 
spouses.  

Generally speaking, 
spouses have the same 
social security protection 
as the self-employed, if 
they voluntarily pay 
sickness and maternity 
insurance contributions. 

Provision of 
mandatory maternity 
leave for all assisting 
spouses  

ds 

entitled to the new maternity 
benefit only  

divorce or bankruptcy  

No change  

Poland 

The status of spouse is 
recognised. Generally 
speaking, spouses have the 
same social security 
protection as the self-
employed, if they 
voluntarily pay sickness and 
maternity insurance 
contributions. If they do not 
pay the voluntary 
contributions, they are not 
insured for maternity/ 
paternity leave or leave to 
care for a family member.  

As from 30 December 1999, 
self-employed farmers must 
also pay social insurance 
contributions for assisting 
persons (such as assisting 
family members), unless 
such persons are employed 
outside farming and are 
covered by social insurance 
outside farming. 

In the event of divorce, a spouse 
ceases to be an assisting person 
within the meaning of the law 
because the family relationship 
has ceased, so he or she is no 
longer covered by insurance. 
Such protection can only be 
maintained if the spouse enters 
into an employment relationship 
with the former partner.  

In the event of bankruptcy 
(according to bankruptcy law and 
rehabilitation proceedings) the 
assisting person is treated in the 
same way as the self-employed 
person, so he or she is no longer 
covered by social security. In 
such cases, the assisting person is 
not treated as an employee, 
which would give entitlement to 
benefits from the Guaranteed 
Social Benefits Fund.  

Portugal 

Assisting spouses should 
pay contributions to social 

In the event of divorce or 
bankruptcy, assisting spouses no 

Regarding the level of 
protection, the benefits 

Provision of 
mandatory maternity 

EN 

75 

EN 

 
  
 
 
 
 
  
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

longer have the possibility to pay 
social security contributions. 

No change, except for 
assisting spouses of 
farmers  

Not provided  

security. However, an 
assisting spouse is defined 
as someone that participates 
regularly and for 
considerable period of time 
in the activity pursued by 
the self-employed worker. 
This definition leaves room 
for subjective interpretation, 
so in reality only assisting 
spouses who actually want 
to be recognised as such pay 
social security contributions. 

The contribution of assisting 
spouses is recognised, and 
they benefit from social 
protection if their self-
employed spouse is insured 
(social insurance is 
mandatory for all self-
employed workers except 
farmers, who can opt for 
voluntary insurance) 

Romania 

are the same as for the 
self-employed partner if 
the assisting spouse is 
paying social security 
contributions. However, 
the assisting spouse can 
choose a different level 
of income to which the 
contribution rate applies. 
He or she can never 
choose a higher level of 
income than that 
declared by the self-
employed partner, but 
can opt for a lower level. 

The contribution of 
assisting spouses is 
recognised, and they 
benefit from social 
protection if their self-
employed spouse is 
insured (social insurance 
is mandatory for all self-
employed workers 
except farmers, who can 
opt for voluntary 
insurance). In such 
cases, the assisting 
spouse also receives 
maternity leave  

Implications of 
proposed change 
leave benefits for all 
assisting spouses  

No change, except 
for assisting spouses 
of farmers  

Slovakia 

Contributing family workers  No change  

There are no special provisions 

Insurance for maternity 

Provision of 

EN 

76 

EN 

 
  
 
 
 
 
  
 
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

leave benefit is available 
on a voluntary basis.  

Implications of 
proposed change 
mandatory maternity 
leave benefits for 
assisting spouses  

(including assisting spouses) 
are obliged to pay social 
contributions to pension and 
reserve funds. Assisting 
family workers may always 
increase their level of social 
protection by making 
voluntary payments to the 
sickness insurance and 
unemployment insurance 
funds. 

concerning these issues. 
Assisting spouses do not have 
the status of employee so cannot 
claim severance pay or similar 
compensation.  

In the event of divorce, all 
property acquired after marriage 
is considered as joint and is 
divided by half between the 
divorced couple.  

In the event of bankruptcy, all 
the property of the married 
couple may be used to cover the 
claims of creditors. 

Slovenia 

The contribution of assisting 
spouses is recognised, but 
social protection similar to 
that available to the self-
employed is provided only if 
assisting spouses are 
voluntarily insured.  

Provision of mandatory 
insurance  

No specific protection for 
assisting spouses  

Spain 

The contribution of assisting 
spouses is not recognised  

Provision of mandatory 
insurance 

EN 

No specific protection for 
assisting spouses in the event of 
divorce or bankruptcy. They are 
only entitled to the benefits 
available to all spouses in 
divorce cases, so there is no 
special treatment for assisting 
spouses. 

77 

Social protection similar 
to that available to the 
self-employed is 
provided only if the 
assisting spouses are 
voluntarily insured. 

Not provided at the 
moment  

Provision of 
mandatory maternity 
leave benefits for all 
assisting spouses  

Provision of 
maternity leave 
benefits for all 
assisting spouses  

EN 

 
  
 
 
 
 
  
 
 
Overview of information on the option to ensure social protection for assisting spouses  

Recognising the contribution of assisting spouses to 
businesses  

Protection in the event of divorce and bankruptcy  

Maternity leave of 14 weeks for assisting spouses (as 
in policy option 1)  

Current situation  

Implications of proposed 
change  

Current situation  

Implications of 
proposed change 

Current situation 

Implications of 
proposed change 

Sweden 

United 
Kingdom 

The contribution of assisting 
spouses is recognised and 
the level of social protection 
is the same as for the self-
employed, provided there is 
a transfer of taxable net 
revenue from the self-
employed worker to the 
assisting spouse. Social 
security benefits for an 
assisting spouse depend on 
his/her record of previous 
income.  

The contribution of assisting 
spouses is not recognised if 
they do not receive an 
income, and they do not 
receive the same level of 
social protection as the self-
employed  

No special protection  

No special protection 

The level of social 
protection is the same as 
for the self-employed, 
provided there is a 
transfer of taxable net 
revenue from the self-
employed worker to the 
assisting spouse. Social 
security benefits for an 
assisting spouse depend 
on his/her record of 
previous income. 

The contribution of 
assisting spouses is not 
recognised if they do not 
receive an income, and 
they do not receive the 
same level of social 
protection as the self-
employed 

EN 

78 

EN 

 
  
 
 
 
 
  
 
 
 
 
 
 
 
Table 7: Costs of the option to provide social security coverage for assisting spouses in 
countries where it does not currently exist  

Average 
annual income 
of the self-
employed 

Notional economic value 
of the work of assisting 
spouses, estimated at 
60% of the average self-
employed income 

Amount of 
social security 
contributions to 
be paid by 
assisting spouses 
(1/3 of 20% of 
salary), €, p.a.  

Amount of 
social security 
contributions 
to be paid by 
the state (2/3 of 
20% of salary), 
€, p.a.  

 Country 

Number of 
assisting 
spouses 
(contributing 
family 
workers), 
estimated at 
80% of the 
number of 
contributing 
family workers  

Austria 

Bulgaria 

Czech 
Republic 

46 560 

31 840 

29 800 

Estonia 

1 200 

24 911 

1920 

5 572 

51.7% of all 
self-employed 
earn €1 597 or 
less 

France 

80 826 

Germany 

305 600 

23 600 

22 428 

Greece 

Ireland 

Italy 

Latvia 

Lithuania 

Malta 

234 960 

12 205.05 

4 414 

337 600 

13 040 

28 400 

n/a 

28 000 

33 200 

6 415.42 

2720.4 

48.5% of all 
self-employed 
declare they 
earned less than 
€9 784 

Poland 

536 000 

8 808 

Portugal 

28 800 

Not available 

916 

5 072 

n/a 

9 324 

32 346 

Romania 

952 000 

Slovakia 

Slovenia 

Spain 

United 
Kingdom 

1 840 

32 800 

178 234 

79 295 

Total 

2 923 210 

Source: EPEC study 

14 947 

1 152 

3 343 

958 

14 160 

13 457 

7 323 

16 800 

19 920 

3 849 

1 632 

n/a 

5 285 

n/a 

550 

3 043 

n/a 

5 594 

19 408 

41 754 822 

97 427 917 

2 200 781 

5 135 155 

5 977 642 

13 947 830 

68 947 

160 877 

68 670 109 

160 230 255 

246 743 885 

575 735 731 

103 237 148 

240 886 678 

4 448 909 

10 380 787 

403 499 520 

941 498 880 

3 011 655 

2 781 337 

n/a 

7 027 194 

6 489 786 

n/a 

169 959 168 

396 571 392 

n/a 

n/a 

31 393 152 

73 250 688 

335 969 

783 928 

n/a 

n/a 

59 826 872 

139 596 034 

92 335 771 

215 450 133 

1 236 245 686 

2 884 573 268 

EN 

79 

   EN 

 
 
 
Annex II: Consultation of Member States: summary of submissions 

Overview of Member States’ replies to the consultation on the review of Directive 86/613/EEC 

Question 2.1: Is there a social protection scheme for self-employed workers? Is it mandatory or optional? Does it cover all sectors of activity? 

MS 

Reply 

AT 

BE 

BU 

CY 

DE 

EE 

EL 

ES 

The social protection scheme for self-employed workers is mandatory and applies as a matter of principle to all branches of the economy. 

Tout travailleur indépendant est soumis au régime de la sécurité sociale pour travailleurs indépendants, qui est d’ordre public et donc obligatoire pour tous. 

Social  insurance  contributions  for  self-employed  persons  are  mandatory  to  cover  the  following  insurable  risks:  disability  stemming  from  unspecified 
disease, old age, death. Self-employed persons may additionally elect to cover themselves against the following insurable risks: temporary incapacity and 
maternity. 

The social security scheme covers all workers in Cyprus, in all sectors of activity 

There is no uniform social protection scheme for all self-employed workers in Germany. Under the statutory social security system (statutory insurance 
covering  sickness,  long-term  care,  pensions  and  occupational  accidents),  there  are  special  regulations  to  cover  certain  groups  of  self-employed  persons 
(including  their  assisting  family  members).  In  addition,  there  are  other  schemes  for  the  members  of  those  ‘liberal’  professions  that  are  organised  in 
professional associations (in German: ‘Kammern’), the ‘professional pension’ organisations. Germany has its own separate social protection scheme for 
farmers. 

Estonia’s social security scheme is universal and the right to social security is a person’s individual right. 

In Greece the social protection scheme for the self-employed is mandatory. The self-employed must be insured with the appropriate body for the activity 
they are engaged in. 

L’assujettissement au régime spécial de sécurité sociale pour les travailleurs indépendants est obligatore pour tous les travailleurs indépendants. 

EN 

80 

EN 

 
  
 
FI 

Social protection for entrepreneurs broadly corresponds to that for employed persons in Finland. The objective is to provide the whole population with the 
same social security benefits and in particular to provide entrepreneurs and farmers with the same key welfare benefits as employees. 

In Finland there are therefore no special schemes for entrepreneurs covering all branches of social security — as a general rule they are insured under the 
same schemes as employees and the rest of the population. Entrepreneurs do have their own pension regulations within the earnings-related pension scheme 
but in terms of content they essentially correspond to the regulations for employees. 

The  creation  of  uniform  rights  and  obligations  for  all  citizens,  including  entrepreneurs,  corresponds  to  the  Finnish  perception  that  all  citizens  must  be 
treated equally and fairly irrespective of their social status. 

Nevertheless,  unlike  employees,  the  entrepreneur  can  declare  his/her  own  business  income,  based  on  which  the  level  of  earnings-related  social  security 
benefits and payments is set. The voluntary part of their social protection is greater than for employees. 

Les travailleurs indépendants sont couverts à titre obligatoire par des régimes de sécurité sociale distincts de celui applicable aux travailleurs salariés. 

No reply. 

A mandatory social protection scheme for self-employed workers has been in place in Lithuania since 1 January 1995. Since 2002, certain categories of 
self-employed workers whose yearly income exceeds the minimum wage for a 12-month period have been covered by mandatory social insurance for the 
basic pension and/or supplementary pension. The scheme is mandatory for all working-age self-employed workers, with some exceptions. 

Les  indépendants  sont  couverts  par  le  régime  général  de  sécurité  sociale  applicable  à  toutes  les  personnes  poursuivant  une  activité  économique 
professionnelle au Luxembourg. Ce régime est obligatoire et il couvre tous les secteurs d’activité et, sous réserve des conditions à remplir, tous les risques. 

Toutefois, sont dispensées de l’assurance les activités non salariées exercées à titre principal ou accessoire lorsque le revenu professionnel qui en est retiré 
ne dépasse pas un tiers du salaire social minimum par an (523,43 € par mois). 

Self-employed workers are subject to mandatory social insurance. 

In Malta, there is a mandatory social protection scheme for self-employed workers, which covers all sectors of activity. 

Generally speaking, the Netherlands does not have a specific system of social protection for self-employed workers.  

Essentially, therefore, the Netherlands takes the view that a self-employed person bears full responsibility for his/her income and supplementary pension 
and for providing against loss of income as a result of sickness or disability. The Netherlands does, however, consider it a task of the government to ensure 
that self-employed workers are in a position to assume certain risks, i.e. that they can insure themselves privately at a reasonable price. In cases where the 
private sector does not offer a satisfactory solution, it is appropriate to examine whether and how government can play a part (where, for instance, there are 

FR 

IT 

LT 

LU 

LV 

MT 

NL 

EN 

81 

EN 

 
  
special social needs, or where certain groups are in exceptional circumstances). 

In the Netherlands, self-employed workers are covered by the general rules governing social security and similar provisions. Self-employed workers have 
the  same  entitlements  as  employees  (and  other  entitled  persons)  to  public  provision  such  as  family  allowance,  retirement  pension  (AOW),  survivors’ 
pension (ANW) and reimbursement of health expenses (health insurance and exceptional medical expenses). They also qualify for contributions towards 
specific cost items such as child-care. The Work and Social Assistance Act (WWB) makes provision for self-employed workers whose income is below, or 
likely to fall below, the statutory minimum wage. 

PL 

In the Polish legal system there has been a social protection system for self-employed workers for many years, also covering those working in agriculture.  

Individual farmers, i.e. individuals pursuing an agricultural activity who are self-employed and own their own arable farms, have their own system of social 
security separate from the universal system.  

Generally social security is compulsory for farmers for whom agriculture is their only means of making a living and whose arable farm comprises usable 
arable land with an area greater than 1 comparative fiscal hectare. 

Voluntary social security applies to farmers pursuing agricultural activities on arable farms with an area less than 1 comparative fiscal hectare. Another 
voluntary social security scheme covers farmers who are gainfully employed in addition to their arable farming, but the scope of insurance is limited solely 
to insurance against the risk of an accident during farm work (one-off compensation).  

The  social  protection  system  for  persons  pursuing  non-agricultural  activities  is  mixed  in  character  because  those  persons  are  subject  to  compulsory 
retirement and disability insurance and insurance against accidents at work and occupational diseases and to voluntary insurance in the event of sickness 
and motherhood. 

In  the  Polish  legal  system,  persons  pursuing  an  activity  other  than  an  agricultural  activity  as  defined  in  the  Act  on  the  Social  Security  System, 
notwithstanding the type of activity performed, come under the social security system. 

Le régime de sécurité sociale pour les travailleurs indépendants est obligatoire. Cependant, il est facultatif pour les personnes qui obtiennent des rendements 
annuels bruts égaux ou supérieurs à 6 fois la valeur de ‘l’index des soutiens sociaux’ (397,86 € en 2007). 

Romania has opted to include self-employed workers in the existing public pension, unemployment insurance and social health insurance schemes.  

Lawyers belong to a specific mandatory social insurance scheme.  

In order to receive a pension and other social insurance rights, farmers can opt to enter the scheme for public pensions and other social insurance rights by 
concluding an individual social insurance contract.  

82 

EN 

PT 

RO 

EN 

 
  
Under the national legislation governing the public pension and health insurance schemes, there are special rules for self-employed workers and for family 
members regarding insurance cover, financing, and the consequences of non-compliance, while there are similar rules for self-employed workers and other 
groups  of  people  as  regards  the  risks  covered  and  the  benefits  granted.  Statutory  cover  is  permitted  in  cases  where  several  professional  activities  are 
practised. 

SK 

Act No 461/2003 Coll. on social insurance defines a gainful activity for the purposes of sickness and pension insurance as the activity of an employee or the 
activity  of  a  self-employed  worker.  It  is  therefore  clear  that  this  is  a  universal  system  applying  to  all  employees  and  self-employed  workers  (with  the 
exception of members of the armed forces and the police, etc.)  

Self-employed  workers  are  compulsorily  covered  by  sickness  and  pension  insurance  if  their  income  from  business  and  other  self-employed  activity  or 
revenue associated with business or other self-employed activity (for the previous calendar year) exceeds 12 times the minimum assessment basis. If the 
income or revenue is less, they may take out sickness and pension insurance voluntarily. 

EN 

83 

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Question 2.2: Which of the following aspects are covered by social security for the self-employed? 

Areas 

MS 

Permanent 
disability 

Temporary  or 
long-term 
disability 
/sickness 

Pension 

Unemployment  Maternity leave  Paternity leave  Leave  to  care 

for dependants 

Yes,  on  voluntary 
basis 

Yes 

No.  From  2009, 
possibility to opt-in. 

Comparable 
allowance available 

Comparable 
allowance available 

No, but available on 
a voluntary basis 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

? 

Yes 

AT 

BE 

BU 

CY 

DE 

EE 

EL 

ES 

FI 

FR 

IT 

LT 

EN 

Yes 

Optional 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes (agriculture) 

Yes 

Yes 

Yes 

Yes, partially 

? 

Yes, partially 

Yes 

Yes 

Yes 

? 

? 

No 

No 

No 

Yes 

Optional 

Yes 

Optional 

Optional 

No 

No 

No 

Yes 

No 

No,  but  maternity 
benefit available 

No, but allowance 

No 

? 

Yes 

Yes 

Yes 

Yes, partially 

No 

Yes 

Yes 

Yes 

No 

Yes 

No? 

No 

Yes 

No 

? 

No 

84 

No 

No 

No 

Yes 

No 

No 

No 

Yes 

Yes 

? 

Yes, partially 

EN 

 
  
LU 

LV 

MT 

NL 

PL 

PT 

RO 

SK 

Yes 

Yes 

Yes 

No 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

No 

Yes 

Optional 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

No 

No 

No 

Yes 

Yes 

No 

Yes? (Bill?) 

Yes 
agriculture) 

(not 

in 

Yes 

No 

Yes 

No 

Yes 

No 

No 

Yes 

Yes 

No 

Yes 

No 

No 

Yes 

No 

Optional 

Optional 

Optional  

Optional 

Optional 

Yes 

Yes 

Yes 

EN 

85 

EN 

 
  
 
Question 2.3: How are the social security contributions of self-employed workers calculated? 

MS 

AT 

BE 

BU 

EN 

Reply 

Contributions are first (provisionally) assessed on the basis of the income of the insured person in the third previous calendar year and — once statements of 
income have been submitted — then (retrospectively) definitively on the basis of the insured person’s income in the year for which the contributions are due. 
The income taken into account for this purpose is that earned by the insured person from the self-employed activity to which the mandatory insurance relates, 
plus the statutory pension and sickness insurance contributions for that year, minus, under certain circumstances, any recapitalisation and capital gains. 

The  contribution  ceiling  (2008)  is  €4  585  a  month  and, for  most  insured  persons,  the minimum  contribution  is  €951.87 (which will,  however,  be  reduced 
gradually up to 1 January 2015). 

In  the  pension  insurance  scheme  for  self-employed  workers,  the  contribution  rate  is  22.8%  of  the  contribution  basis,  of  which,  in  2007,  15.5%  (rising  by 
0.25%  a  year  to  17.5%  in  2015)  was  accounted  for  by  contributions  from  insured  workers  and  7.30%  (falling  by  0.25%  a  year  to  5.30%  in  2015)  was 
contributed by the State. The contribution rate for sickness insurance in 2007 was 9.1%, but this was reduced from 1 January 2008 to 7.65%. 

The contributions of self-employed workers in the agricultural and forestry industries are based primarily on the standard value of the agricultural/or forestry 
holdings in question. The standard value is a capitalised income value determined by the tax offices for tax assessment purposes. The contribution basis is a 
percentage  of  the  standard  value  of  the  agricultural/forestry  holding  and  represents  a  flat-rate  ‘notional’  monthly  income  from  the  agricultural/forestry 
holding. However, the person working the holding can also apply to have the social insurance contribution basis determined on the basis of the actual income 
tax assessment. 

Les cotisations représentent principalement un pourcentage des revenus professionnels. Le pourcentage varie en fonction de la catégorie de cotisant et de la 
tranche de revenu du cotisant. 

Les cotisations sociales diffèrent, par exemple, selon que la profession soit exercée à titre principal ou complémentaire, selon qu’il s’agisse d’un pensionné ou 
non, d’un conjoint aidant ou d’une personne admise en activité complémentaire par extension. 

The amount of social insurance contributions paid by self-insured persons depends on the risks against which they choose to be covered: 

- For persons insured against disability stemming from an unspecified disease, old age and death, 22 per cent; 

- For persons insured against all social risks excluding accidents at work, occupational disease and unemployment, 25.5 per cent. 

Social insurance contributions are payable in advance and are calculated as follows:- 

86 

EN 

 
  
 
 
 
CY 

DE 

1. for self-insured persons (except those registered as farm and tobacco leaf producers), on the basis of the monthly social insurance income, at an 
amount  between  the  minimum  and  maximum  monthly  incomes  determined  by  the  ZBDOS  State  Social  Insurance  Budget  Act  (Закон  за  бюджета  на 
държавното обществено осигуряване) for each relevant year; 

2. for self-insured registered farm producers and tobacco leaf producers, on the basis of the monthly social insurance income, at 50% of an amount 

between the minimum and maximum monthly incomes determined by the ZBDOS State Social Insurance Budget Act for each relevant year; 

3. for self-insured persons who are registered solely as farmers, on the basis of the monthly social insurance income, at 25 per cent of an amount 

between the minimum and maximum monthly incomes determined by the ZBDOS State Social Insurance Budget Act for each relevant year. 

Contributions  to  the  social  security  scheme  are  proportional  to  insurable  earnings.  The  total  contribution  for  self-employed  workers  is  15.6%  of  insurable 
earnings.  Of  this  amount,  11.6%  is  paid  by  self-employed  workers  themselves  and  4%  is  paid  by  the  State.  For  each  occupational  category,  there  is  a 
mandatory minimum amount of insurable earnings. However, self-employed workers are entitled to pay contributions based on a higher amount of insurable 
earnings,  up  to  the  maximum  amount.  If  the  actual  income  of  self-employed  workers  is  lower  than  the  minimum  amount  for  the  relevant  occupational 
category, they are then entitled, on request, to pay contributions based on their actual income. 

Self-employed  persons  pay  the  normal  monthly  contribution  irrespective  of  their  actual  earnings  (the  exceptions  are  marine  pilots,  home-workers,  coastal 
mariners and coastal fishers). They can also pay lower or higher contributions if they can prove that their income sufficiently deviates from the norm. During 
the first three calendar years following the start of their self-employed status, they only pay half the normal contribution, but this can be increased to the full 
contribution. 

Provision is made to protect farmers in their old age by requiring them to pay uniform contributions not based on income. The contribution amount is based 
on the relationship between contributions paid in and benefits paid out under the statutory pension schemes (the Government makes up any shortfall). Where 
necessary, farmers’ contributions may be subsidised depending on their income. 

The amount the self-employed pay in contributions to the professional associations’ pension schemes is primarily based on the type of professional work they 
do and on their income. 

In the case of statutory occupational accident insurance, the regulations of the relevant occupational accident insurance fund prescribe the amount of annual 
earnings that serves as the basis for determining the contributions paid by the self-employed, who may be either 1) persons insured by law 2) employers and 
their  spouses  insured  in  accordance  with  the  regulations  of  the  occupational  accident  insurance  fund  or  3)  persons  insured  on  a  voluntary  basis.  The 
regulations must provide persons insured by law and those insured in accordance with the regulations with the opportunity to upgrade their insurance.  

Under farmers’ occupational accident insurance, the amount of the annual earnings of farming entrepreneurs and their spouses on which contributions are 
chargeable  is  laid  down  by  law.  Under  certain  circumstances,  the  regulations  of  the  various  farmers’  occupational  accident  funds  can  set  higher  or  lower 
contributions. 

EN 

87 

EN 

 
  
 
 
 
In the case of persons who pay unemployment insurance on a voluntary basis, the income subject to contributions is 25 per cent of the monthly reference 
figure (section 345b Title III Social Code). 

In 2007, the income subject to contributions in the case of persons who voluntarily participate in a statutory health insurance scheme was €3562.50 per month; 
a person’s contribution is determined by multiplying this figure by the percentage rate set by the health insurance fund in question (the average for 2007 was 
13.9+0.9  per  cent).  If  a  person  proves  that  he/she  is  earning  less  than  the  above  amount,  his/her  actual  earnings  will  represent  the  income  on  which 
contributions are chargeable, whereby the lowest possible amount is €1 837.50 per month (figure for 2007). Based on this amount, the minimum contribution 
is about €250 a month. 

As from 1 April 2007, the minimum income subject to contributions has been reduced further to €1225 euros per month for persons in need. To determine 
whether a person is in need, not only that person’s income is taken into account but also his/her assets and the income of others living together with the person 
(in a joint household). This rule means that the person saves about €80 in contributions (now paying about €170 a month instead of the previous minimum 
monthly sum of about €250). 

Self-employed persons who are insured under a statutory health insurance scheme on a voluntary basis, or who are compulsorily insured in accordance with 
the new legal provisions for boosting competition in the statutory health insurance system (section 5(1)(13) of Title V of the Social Code), are automatically 
compulsorily insured under a long-term care insurance scheme. The income on which long-term care contributions are chargeable is the same as for statutory 
health  insurance.  The  minimum  amount  for  2007 was  thus €31.24  a  month  (€1 837.50  x 1.7 per cent), or  €35.83 a  month (€1 837.50 x  1.95 per  cent)  for 
childless persons. 

Self-employed persons who have taken out private health insurance are compulsorily insured with a private long-term care insurer. The premiums charged for 
long-term care insurance are subject to certain conditions to ensure that they are socially acceptable. 

In order to be covered by pension and sickness insurance, self-employed persons pay social tax like other workers. The rate of social tax is 33% of a self-
employed person’s declared income, of which 20% goes to fund pension insurance and 13% to fund sickness insurance. 

Minimum and maximum rates are laid down for the calculation of the social tax for self-employed persons. The monthly rate laid down in the national budget 
for a given financial year may not be less than 75% of the minimum monthly wage set by the Government for 1 July of the previous year. The maximum 
monthly rate is 15 times the minimum monthly wage set by the Government.  

There are 7 insurance classes for OGA Fund contributions (agriculture), and the level of contributions is calculated based on these classes. 

The contributions to social security schemes for the self-employed are calculated on the basis of the insurance classes for the self-employed and the pay for 
salaried employees. 

La  cotisation  au  régime  de  sécurité  sociale  est  obligatoire  pour  toutes  les  personnes  qui  exercent  des  activités  indépendantes.  La  particularité  principale 
découle du fait que les travailleurs indépendants peuvent choisir annuellement la base de cotisation qui lui sera appliquée, en respectant les bases maximale et 

88 

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ES 

EN 

 
  
FI 

FR 

IT 

LT 

minimale établies sur base annuelle. Les marges maximale et minimale varient en fonction de l’âge de la personne et d’autres facteurs. 

Under the Employees’ Pension Act (TyEL), a self-employed person’s pension contribution is set at the level of the average TyEL pension contribution. A 
rebate is granted to farmers, so that the average farmer’s contribution is about half that of an employee’s. The occupational pension contribution is calculated 
as  a  percentage  of  earnings.  Self-employed  persons  and  farmers  can  themselves,  within  certain  limits,  decide  on  the  income  level  they  insure.  The 
contributions of employees or self-employed persons aged 53 and above are higher than those of younger persons. This finances the higher pension accrual 
rate in the final years of working life.  

Entrepreneurs pay a mandatory 1.24% sickness insurance contribution on their annual earned income, which is used to finance the pharmaceutical costs of 
outpatient treatment as a result of illness and expenses arising from the use of private medical services, plus a 0.81% daily payment, which pays for sickness 
allowance and maternal, paternal and parental leave. The State and municipal taxes paid by entrepreneurs are also used to fund public municipal health care 
services covering the whole population, on which the Finnish health care system is essentially based.  

Entrepreneurs do not pay the unemployment insurance contribution. The basic unemployment allowance is tax-financed. Entrepreneurs can take out optional 
additional insurance to obtain an earnings-related (i.e. linked to income level) daily unemployment benefit — as can employees. If they so wish, entrepreneurs 
can  join  the  entrepreneurs’  unemployment  fund.  The  earnings-related  share  of  the  daily  unemployment  benefit  is  financed  in  full  by  entrepreneurs’  own 
contributions, i.e. by the members’ contributions to the unemployment fund. Entrepreneurs may themselves choose the income to be insured, on the basis of 
which the contribution to the fund is determined. 

Les cotisations sont calculées sur la base des revenus professionnels. 

No reply. 

Social insurance contributions by self-employed workers to obtain the basic pension entitlement amount to 50% of the base pension, while contributions for 
an additional pension entitlement amount to 15% of the annual income voluntarily declared by the self-employed person for social insurance purposes, which, 
however, may not be less than 12 times the minimum monthly wage.  

Self-employed  workers  must  pay  social  insurance  contributions  for  the  additional  pension  entitlement  where  their  annual  taxed  income,  calculated  in 
accordance with the Law on Individual Income Tax, after income tax, is equal to or exceeds 12 times the minimum monthly wage. 

Annual income is calculated at the end of the tax year on the basis of the information in the tax returns. Where a self-employed person has worked less than 
the entire tax year, his/her annual income is recalculated in proportion to the time worked. Where a self-employed person has worked less than the entire tax 
year,  contributions  for  the  additional  pension  entitlement  are  paid  where  the  income  for  the  period  worked,  as  calculated  in  accordance  with  the  Law  on 
Individual Income Tax, after income tax, is equal to or exceeds the minimum wage for the period worked. Where the beginning or the end of the period of 
work does not coincide with the beginning of a month, the minimum wage is calculated in proportion to the number of calendar days worked. 

Once  the  owners  or  holders  of  individual  farms  register  their  farms  in  the  Register  of  Farmers’  Farms,  they  must  pay  mandatory  health  insurance 

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contributions,  as  required  by  Article  17.5  of  the  HIL  for  themselves  and  the  grown-up  members  of  their  families  working  on  the  farm.  Mandatory  health 
insurance contributions must be paid starting from the month of the registration of the farm in the Register. Owners or holders of individual farms must pay 
mandatory  health  insurance  contributions  for  themselves  and  the  grown-up  members  of  their  families  working  on  the  farm  by  the  last  day  of  the  current 
month, but they may also calculate and pay the contributions for future periods.  

Les cotisations sont calculées sur base du revenu net pour les activités non salariées autres qu’agricoles. Pour les activités non salariées agricoles, le revenu 
professionnel est  fixé  forfaitairement  sur  base  des  productions  végétales  et  animales  de  l’exploitation  agricole  au cours de  l’année  précédant  l’exercice de 
cotisation. 

L’assiette  de  cotisation  mensuelle  ne  peut  être  inférieure  au  salaire  social  minimum  de  référence  prévu  pour  un  travailleur  non  qualifié,  ni  supérieure  au 
quintuple de ce salaire.  

A self-employed person calculates social insurance contributions by multiplying the base for social insurance contributions by the contribution rate set for 
self-employed  persons.  The  contribution  rate  is  determined  by  the  types  of  social  insurance  to  which  self-employed  workers  are  subject  (the  rate  and  its 
breakdown by type of social insurance are determined each year by the Cabinet of Minsters). 

When paying social insurance contributions, self-employed persons must comply with the minimum and maximum bases for social insurance contributions 
established in Cabinet Regulation No 193 of 6 June 2000 ‘on the minimum and maximum bases for social insurance contributions’. 

There are four categories of social security contributions for employees and self-employed workers: those who earn up to €8 446 per year pay a fixed social 
security contribution of €24.37 per week; workers who earn from €8 449 up to €16 417 per year pay social security contributions equivalent to 15% of their 
total pay per week; those who earn more than €16 420 per year pay a fixed social security contribution of €47.38 per week; while those workers who are not 
self-employed and earn from €1 004 up to €6 986 per year pay a social security contribution of €20.17 per week. 

The contributions of self-employed workers towards their state old-age and survivors’ pensions are income-dependent. 

The amount of the contribution for the voluntary continuation of state sickness and disability insurance is based on the insured amount, subject to a ceiling 
(the ‘full daily wage’).  

Where  former  employees  opt  to  continue  contributing  to  a  pension  fund,  they  must  pay  the  full  contribution  themselves,  even  in cases  where  part  of  that 
contribution was formerly paid by the employer (as part of the worker’s terms and conditions of employment). 

Social protection contributions for persons pursuing a non-agricultural activity are calculated as a percentage of the contribution calculation base.  

The  calculation  base  for  retirement  and  disability  pension  contributions  for  persons  pursuing  non-agricultural  activities  is  the  income  declared  by  these 
persons,  but  no  lower  than  60%  of  the  average  monthly  wage  for  the  previous  quarter.  The  calculation  base  for  sickness  and  accident  social  security 
contributions for persons pursuing a non-agricultural activity is the calculation base for retirement and disability pension contributions. The calculation base 

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for voluntary sickness insurance contributions may not exceed 250% of the average monthly wage in the previous quarter. This figure is determined on a 
monthly basis starting from the third month of the calendar quarter, for a three-month period, on the basis of the average wage for the previous quarter. 

La cotisation des travailleurs indépendants est fonction de l’application d’un taux contributif à une rémunération conventionnelle choisie par le bénéficiaire 
parmi 10 échelons préalablement définis. Le taux contributif est de 25,45% pour le régime obligatoire ou 32% pour le régime élargi. 

As regards unemployment insurance contributions, persons insured under an unemployment insurance contract are obliged to pay a monthly contribution at a 
rate determined according to their monthly income declared in the unemployment insurance contract. The declared monthly income may not be less than the 
minimum gross guaranteed national wage. 

As regards insurance contributions to the public pension scheme, there are special rules for self-employed workers. Under the rules, contributions are borne 
entirely by the insured person and rates vary according to working conditions as follows: normal working conditions — 29%; difficult working conditions — 
34%; special working conditions — 39%. The calculation is based on declared monthly income. 

As regards insurance contributions to the health insurance scheme, the monthly contribution of an insured person is set at a rate of 6.5%, which applies to the 
taxable income of a self-employed person paying income tax. If that income is the sole income upon which the contribution is calculated, the contribution 
may not be less than the minimum gross national monthly wage. The contribution is paid on a quarterly basis. 

The assessment basis for a self-employed worker subject to mandatory sickness insurance and pension insurance is half the proportional amount of the income 
tax basis for natural persons pursuing a business or other self-employed activity. The proportional amount of the tax basis is the amount corresponding to one 
calendar  month  of  pursuing  the  business  or  other  self-employed  activity.  Depending  on  the  assessment  of  the  start  of  mandatory  sickness  and  pension 
insurance and the amount of the assessment basis, a self-employed worker is required to submit a tax return statement to the competent office (according to 
the place of residence) by 30 June of the calendar year. 

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Question 2.4.  Is the status of assisting spouses recognised at national level? How? 

MS 

Reply 

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There is no special rule for assisting spouses. In other words, assisting spouses are covered by pension insurance only if they meet the statutory criteria for 
such mandatory insurance, e.g. they are employees. However, the fact that there is no special rule for assisting spouses also means that, if necessary, they can 
also claim all the benefits provided for in the applicable social security legislation. 

Les conjoints aidants bénéficient d’un statut propre depuis le 1er janvier 2003, date à laquelle une présomption légale a été introduite en leur faveur. 

Désormais, est assujetti au statut social en qualité de conjoint aidant l’époux ou l’épouse d’un travailleur indépendant qui n’ouvre pas de droits propres à des 
prestations dans un régime obligatoire de pensiuon, d’allocations familiales et d’assurance contre la maladie et l’invalidité, au moins égales à celles du statut 
social  des  travailleurs  indépendants,  notamment  via  une  activité  professionnelle  propre.  Cette  mesure  s’applique  également  à  l’aidant  célibataire  d’un 
travailleur indépendant lié à ce dernier par une déclaration de cohabitation légale. 

The social security system does not provide for participation by ‘assisting spouses’. It ought to be pointed out, however, that uninsured mothers have the right 
to family benefits under the ZSPD Family Child Benefits Act (Закон за семейни помощи за деца), including a one-off pregnancy benefit payment, a one-off 
childbirth benefit and monthly benefits for minding children up to the age of one. 

The employment of a spouse in a self-employed worker’s business, where he/she carries out the same or similar tasks, is recognised as insurable. 

The important role played by farmers’ wives in agricultural holdings is recognised under the farmers’ old-age protection schemes, especially by the fact that 
they enjoy protection in their own right — this new protection was at the heart of the agrarian social reform of 1995. An assisting spouse is insured in the 
same way as the farmer. 

With regard to unemployment insurance, there are no special rules for assisting spouses or other persons employed by a member of their family beyond those 
that apply to all other employees. They require mandatory insurance under the same conditions as all other employees, and if they become redundant they 
may claim employment-promotion benefits. The deciding factor here is whether a genuine agreement underlies the work in question, and whether such work 
is actually done, or whether it is merely a case of a relative helping out the family. If the following criteria are fulfilled, this would suggest than the job is 
subject to mandatory insurance: there is a written employment contract, the family member is integrated within the business in the same way as an employee 
from outside the family, he/she carries out work as agreed, the employer has the authority to give orders to the family member (even if in a milder form), the 
family member receives appropriate remuneration for the work done, the family member pays income tax, and the family member’s remuneration is entered 
in the accounts as operating expenditure. 

The role of a non-working spouse in assisting a working spouse does not give the non-working partner any social entitlements. By way of exception, in certain 

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cases the State pays social tax in the employer’s stead. For example, the State pays social tax for the following persons: 

1) one parent or guardian resident in Estonia of a child under three years of age; 

2) one parent resident in Estonia with no employment who is bringing up three or more children under 19 years of age; 

3) one parent or step-parent resident in Estonia with no employment and not in receipt of a state pension having a child resident in Estonia of 3–16 years of 
age with a medium, serious or profound disability or of 16–18 years of age with a serious or profound disability. 

In addition, all women are afforded protection in connection with pregnancy and maternity, in that they become entitled to sickness insurance from the 12th 
week  of  pregnancy.  Sickness  insurance  cover  is  also  afforded  to  an  insured  person’s  dependent  spouse  who  is  five  years  or  less  from  qualifying  for  a 
retirement pension, such a spouse being treated as an insured person although no social tax is paid in his or her respect. Assisting spouses are likewise entitled 
to services and allowances/benefits that are not linked to contributions or being in employment (e.g. family benefits, funeral allowance, social benefits for the 
disabled). 

Regarding insurance for assisting spouses in general under the OGA Fund, we would mention that both spouses are mandatorily insured provided they are 
engaged in work eligible to be insured by the OGA Fund. 

There  is  no  provision  for  assisting  spouses  as  such  in  the  social  security  scheme  for  the  self-employed.  However,  the  scheme  does  provide  that  assisting 
(unpaid) members of family businesses come  under the social security scheme for salaried employees on condition that they engage primarily in the same 
activity as the spouse and are not covered by any other social security scheme. 

Le Statut du travailleur indépendant inclut dans son champ d’application les travailleurs familiaux qui exercent des activités de façon habituelle, sans avoir le 
statut de travailleurs salariés. Ainsi, il n’y a apas de reconnaissance explicite du statut de conjoint aidant, mais une reconnaissance implicite en les incluant 
dans le champ d’application du régime applicable aux travailleurs indépendants. 

There is no established or legally recognised status for assisting spouses in the Finnish social security scheme, which is based on individual rights. A working 
person is therefore defined in the social security scheme either as an employee of a business or an entrepreneur.  

Whether a person is considered to be an entrepreneur or not depends on his or her own share of the business and that of his/her family members. Control is 
considered to be on a par with ownership. An assisting spouse can work in the business without an employment contract or pay, as can another (close) family 
member of the entrepreneur. There are some minimal differences between types of social insurance and types of company as to when a person is considered to 
be an entrepreneur.  

Le statut de conjoint aidant (conjoint collaborateur) existe depeuis 1982 pour les professuions commerciales, artisanales, industrielles et libérales et depuis 
1999 pour le secteur agricole. 

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Depuis 2005 (2006 pour l’agriculture), le conjoint marié d’un travailleur indépendant qui exerce de manière régulière et effective une activité dans l’entreprise 
familiale doit obligatoirement choisir entre trois statuts: conjoint salarié, conjoint associé ou conjoint collaborateur. 

No reply. 

If  the  assisting  spouses  of  self-employed  persons  work  without  an  employment  contract,  they  may  be  covered  by  voluntary  social  insurance  for  pension 
entitlements  and/or  sickness  or  maternity  benefits.  In  such  cases,  an  assisting  spouse  is  entitled  to  sickness  and  maternity  benefits  and  to  incapacity  and 
retirement pensions. 

The  Law  on  Health  Insurance  of  the  Republic  of  Lithuania  provides  for  mandatory  health  insurance  for  permanent  residents  of  the  Republic  of  Lithuania 
irrespective of their marital status or gender. The term ‘assisting spouses’ is not defined by law and it is not used in respect of mandatory health insurance. 

Le  conjoint  ou  le  partenaire  déclaré  d’un  travailleur  indépendant  et,  pour  les  activités  agricoles,  le  parent  ou  allié  en  ligne  directe  ou  collatérale  jusqu’au 
troisième degré inclusivement, est affilié obligatoirement pourvu qu’il soit âgé de 18 ans au moins et prête à l’assuré principal des services nécessaires dans 
une mesure telle que ces services peuvent être considérés comme activité principale. Toutefois, le statut de conjoint ou partenaire aidant n’est pas reconnu 
dans le cadre d’une société. Dans ce cas, le conjoint est affilié en tant que travailleur salarié ou en tant que travailleur non salarié à titre personnel. 

The assisting spouse of a self-employed worker may be employed by his or her spouse as an employee (on the basis of an employment contract) or may join 
the state social insurance scheme voluntarily. 

A person assisting a self-employed worker is recognised under the Social Security Act (Chap. 318), as both spouses have to be insured under the Act, as well 
as under the Equality for Men and Women Act in Malta’s legal system. Assisting spouses have the right to be covered under the same social security scheme. 
It is the assisting spouse who chooses whether to take up this  right or not. The assisting spouse can insure her/himself as a worker employed by the other 
spouse’s business or as a self-employed worker. 

Generally speaking, an assisting spouse is recognised in his or her own right, not as the (assisting) spouse of a self-employed worker. 

However, special provision has been made for assisting spouses. This is the case, for example, in the new legislative proposal for maternity and childbirth 
benefit for self-employed workers, under which assisting spouses are also entitled to benefit in respect of pregnancy and the birth of a child. 

The  status  of  assisting  spouses  is  recognised  in  national  legislation.  A  spouse  is  deemed  in  particular  to  be  assisting  a  person  pursuing  a  non-agricultural 
business  activity  where  both  spouses  share  a  common  household  and  work  together  to  run  the  business.  This  does  not  apply  to  persons  with  whom  an 
employment contract has been concluded for the purpose of professional training. 

In addition, provisions governing the insurance of a farmer and the benefits to which he/she is entitled also apply to the spouse, provided that spouse works on 

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an arable farm of that farmer or in a household connected directly with that arable farm. 

Le  régime  des  travailleurs  indépendants  reconnaît  le  droit  à  la  protection  des  conjoints  qui  collaborent  à  l’exercice  de  l’activité  indépendante  de  façon 
régulière et permanente. 

National legislation does not refer specifically to the status of assisting spouses.  

However, all Romanian citizens, citizens of other states or stateless persons are permitted to join the public pension scheme on a voluntary basis for the period 
during  which  they  are  lawfully  domiciled  or  residing  in  Romania.  Insured  persons  are  obliged  to  pay  social  insurance  contributions  and  have  the  right  to 
receive social insurance benefits under the public pension scheme.  

Likewise, assisting spouses may enter the unemployment insurance scheme on a voluntary basis by concluding an unemployment insurance contract.  

Therefore, assisting spouses are included indirectly within the scope of national legislation covering the public pension, unemployment and health insurance 
schemes. 

Currently,  the  legislation  governing  social  insurance  does  not  cover  ‘assisting  spouses’.  The  commencement  of  statutory  insurance  and  the  payment  of 
insurance  contributions  depend  on  the  form  of  employment  relationship  between  the  spouses.  In  principle,  there  are  three  possibilities:  employee,  self-
employed worker, and worker pursuing work on the basis of a work contract outside the employment relationship. 

Where assisting spouses perform work on the basis of a work contract, but also in other cases where there is no mandatory participation in social insurance, 
they may take out voluntary sickness and pension insurance, provided they are 16 years of age or older with permanent residence in the Slovak Republic, 
permission for temporary residence, or permission for permanent residence. 

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Question  2.5:  Are  assisting  spouses  covered  by  the  same  social  protection  scheme  as  self-employed  workers?  Is  it  mandatory  or  optional  for 
assisting spouses? 

MS 

Reply 

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Assisting spouses are covered by pension insurance only if they meet the statutory criteria for such mandatory insurance, e.g. they are employees. However, 
the fact that there is no special rule for assisting spouses also means that, if necessary, they can also claim all the benefits provided for in the applicable social 
security legislation. 

A partir du 1re janvier 2003, les conjoints aidants on été obligatoirement assujettis au mini-statut, c’est-à-dire, au régime de l’assurance contre la maladie et 
l’invalidité, secteur des indemnités et l’assurance maternité. Ils peuvent choisir de s’assujettir au maxi-statut, qui couvre également les assurances pension, les 
soins de santé et les prestations familiales. 

A partir du 1er juillet 2005, l’assujettissement au statut social complet (maxi-statut) est devenu obligatoire pour l’ensemble des conjoints aidants, à l’exception 
des personnes nées avant 1956, qui restent uniquement assujetties au mini-statut, à moins qu’elles fassent la demande d’adhésion au maxi-statut. 

Assisting spouses not covered. See 2.4. 

It is mandatory for assisting spouses to belong to the social security scheme, and they are insured as self-employed workers. 

Under the old-age pension schemes for farmers, spouses are insured in the same way as the farmer; they are thus obliged to join the same schemes. 

The assisting spouses of other self-employed persons have various options with regard to social protection. Those who have employee status in their self-
employed spouse’s enterprise have mandatory insurance with a statutory pension scheme. Self-employed persons who employ their spouses in ‘mini-jobs’ 
(not  paid  more  than  400  euros  a  month)  pay  a  lump  sum  to  insure  them  with  the  statutory  health,  long-term  care,  pension  and  unemployment  insurance 
schemes. This lump sum can be topped up by the employed person to match the compulsory contribution, so that he/she may claim the full range of benefits 
on offer from a statutory pension scheme. 

With regard to statutory occupational accident insurance, assisting spouses have the same insurance options at their disposal as an entrepreneur. 

Where a person is an employee of his or her spouse’s company, he or she has compulsory unemployment insurance. 

An assisting spouse can maintain his or her insurance with an unemployment insurance scheme on a voluntary basis only if both spouses are self-employed, 
i.e. if they work as self-employed persons for at least 15 hours per week and fulfil all the other requirements laid down in section 28a of Title III of the Social 
Code. 

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The  situation  in  the  case  of  illness  —  where  the  assisting  spouse  does  not  work  in  the  company  on  the  basis  of  an  employment  relationship  requiring 
mandatory health insurance or (on the basis of a participating relationship) as a self-employed person — is as follows: 

Where  self-employed  persons  have  health  and  long-term  care  insurance,  their  assisting  spouses  are  not  required  to  pay  independent  contributions,  but  are 
insured as family members of the insured person, provided such spouses do not have a total income that regularly exceeds a certain threshold (the figure for 
2007 was 350 euros a month). 

If  the  self-employed  person  does  not  have  statutory  health  insurance,  or  if  the  total  income  of  his  or  her  spouse  exceeds  the  threshold,  the  spouse  may 
voluntarily remain in a statutory health insurance scheme subject to the conditions listed under 2.1. to 2.3. If such spouses opt to extend their insurance, they 
automatically have compulsory long-term care social insurance. 

Any person with no sickness insurance cover may either obtain mandatory cover with a statutory health insurer, as introduced on 1 April 2007, or, as from 1 
July 2007, join a private health insurance scheme under a modified standard tariff. Such persons will then also have compulsory long-term care insurance with 
their statutory or private insurance scheme. 

As regards  contributory  schemes,  assisting spouses  may  voluntarily  join  the  sickness  insurance  scheme  for  self-employed persons  and  employees. As  at 8 
January 2008, 236 persons are covered by such voluntary contracts. Assisting spouses are also covered by all non-contributory schemes, since they extend to 
all persons resident in Estonia.  

As far as the self-employed are concerned, assisting spouses are not covered by the social security scheme except as family members, and as such are entitled 
to health care and a pension in the event of the death of their spouse. 

Les conjoints aidants sont obligatoirement couverts par le régime spécial pour travailleurs indépendants et bénéficient de la même protection sociale. 

There is no established or legally recognised status for assisting spouses in the Finnish social protection scheme, which is based on individual rights (see reply 
to question 2.4). 

Les conjoints aidants doivent choisir un de trois statuts possibles. Le statut de conjoint salarié est identique à celui de l’ensemble des salariés, le statut de 
conjoint associé entraîne son affiliation à titre obligatoire au régime de sécurité sociale du travailleur indépendant. Enfin, le statut de conjoint collaborateur 
entraîne son affiliation — avec des adaptations — à titre obligatoire au régime de sécurité sociale obligatoire du travailleur indépendant. 

No reply. 

Assisting spouses of self-employed workers are not covered by the same social protection scheme and are not obliged to join a scheme. The options available 
to assisting spouses in this respect are presented in answer to question 2.4. 

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Ils sont couverts par le même régime que les travailleurs indépendants, mais le conjoint ou partenaire aidant peut demander à être dispensé de l’assurance 
obligatoire. Cette possibilité de dispense n’est pas applicable au conjoint ou au partenaire d’un assuré agricole ou d’un aidant agricole. 

If no employment contract has been signed, the assisting spouse may join the state social insurance scheme voluntarily. 

Assisting spouses have the right to be covered under the same social security scheme. It is the assisting spouse who chooses whether to take up this right or 
not. The assisting spouse can insure her/himself as an employed worker with the other spouse’s business or as a self-employed worker. It also has to be noted 
that although the assisting spouse always has certain rights to social benefits resulting from the other spouse’s payment of contributions, this will not be the 
first time that the spouse would be paying social security contributions, so he/she also has the right to social benefits resulting from payment of corresponding 
contributions under the National Social Security scheme. 

Generally  speaking,  the  entitlements  of  assisting  spouses  are  determined  by  their  own  income,  not  by  the  fact  they  are  the  (assisting)  spouse  of  a  self-
employed person. 

Like self-employed workers, they are entitled in their own right to state child allowance, old-age pension, survivors’ pension and reimbursement of health 
costs (health insurance, special health costs), as set out in the reply to question 2.1. Like self-employed workers, they can opt to continue their state disability 
insurance or to conclude an insurance policy in the private sector. 

Under the proposed rules for maternity and childbirth benefit, assisting spouses have the same entitlements as women who have an independent income from 
self-employment. 

Assisting spouses are covered by the same social security system as persons pursuing a non-agricultural activity, who are subject to compulsory retirement 
and disability insurance and insurance against accidents at work and occupational disease, and voluntary insurance in the case of sickness or motherhood. 

Le  régime  des  travailleurs  indépendants  reconnaît  le  droit  à  la  protection  des  conjoints  qui  collaborent  à  l’exercice  de  l’activité  indépendante  de  façon 
régulière et permanente. 

Assisting spouses are covered by the same social protection scheme as self-employed workers, namely the public pension scheme. The insurance scheme is 
optional and assisting spouses are granted the right to an old-age pension or invalidity pension as an individual right and the right to a survivor’s pension as a 
derived right.  

Assisting spouses may enter the unemployment insurance scheme on a voluntary basis under the same conditions as self-employed workers, by concluding an 
unemployment insurance contract. 

Likewise,  under  the  health  insurance  scheme,  husbands,  wives  and  parents  without  their  own  income  who  are  financially  dependent  on  an  insured  person 
benefit from health insurance without having to pay contributions. 

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See reply to question 2.4. 

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Question 2.6: Which of the aspects mentioned in question 2.2 apply to assisting spouses? 

Areas 

MS 

Permanent 
disability 

Temporary  or 
long-term 
disability 
/sickness 

Pension 

Unemployment  Maternity leave  Paternity leave  Leave  to  care 

for dependants 

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DE? 

EE 

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No 

Yes 

No 

Yes 

Yes 

Yes 

No 

Yes 

N/A 

Yes 

? 

No 

Yes 

No 

Yes 

Yes 

Yes 

No 

Yes 

N/A 

No 

? 

No 

Yes 

No 

Yes 

No 

Yes 

No 

Yes 

N/A 

Yes 

? 

No 

No 

No 

No 

Yes 

Yes 

No 

No 

N/A 

No 

? 

No 

Yes 

No 

Yes 

Yes 

Yes 

No 

? 

N/A 

Yes 

? 

Yes, optional 

Yes, optional 

Yes, optional 

No 

Yes, optional 

Yes 

Yes 

Yes 

Yes 

Yes 

No 

No 

No 

No 

Yes 

Yes 

No 

No 

N/A 

Yes 

? 

No 

No 

No 

No 

No 

No 

Yes 

Yes 

No 

No 

N/A 

No 

? 

No 

No 

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Yes, optional 

Yes, optional 

Yes, optional 

Yes, optional 

Yes, optional 

Yes, optional 

No 

Yes 

Yes 

Yes 

Yes 

Yes 

Optional 

Optional 

Optional 

No 

No 

No 

No 

No 

Yes, optional 

Yes, optional 

Yes, optional 

No 

(extension 

No 
proposed) 

No 

No 

No 

No 

Optional 

Optional 

No 

No 

No 

No 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

Optional 

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Question 2.7: How are the contributions of assisting spouses to the social security scheme calculated? 

MS 

Reply 

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The contribution basis for farmers is first calculated for the agricultural/forestry holding. Where a person works in the agricultural/forestry holding of his/her 
spouse, the contribution basis for each spouse is half of the basis determined for the agricultural/forestry holding. 

En  début  d’activité,  le  conjoint  aidant  paie  des  cotisations  trimestrielles  provisoires  calculées  sur  la  base  d’un  revenu  représentant  la  moitié  du  revenu 
minimum sur base duquel l’indépendant cotise. 

Lorsque  les  revenus  réellement  perçus  par  le  conjoint  aidant  seront  connus,  les  cotisations  seront  calculées  de  manière  définitive  et  feront  l’objet  d’une 
régularisation. 

Assisting spouses not covered. See 2.4. 

The contributions of assisting spouses to the social security scheme are calculated in the same way as for their self-employed spouses (see answer to 2.3.). 

The basis for calculating the contributions of those voluntarily joining a statutory health insurance and social long-term care scheme is their total earnings 
capacity,  the  ceiling  for  2007  being  3562.50  euros  and  the  lower  threshold  816.67  euros  per  month.  Total  earnings  are  multiplied  by  the  percentage  rate 
charged  for  contributions  by  the  health  insurer  in  question  and  by  1.7  per  cent  (or  1.95  per  cent  for  childless  persons)  for  long-term  care  insurance.  The 
resulting minimum contribution is thus about 120 euros for statutory health insurance and 13.88 euros (15.92 euros for childless persons) for social long-term 
care insurance. When assessing a person’s total earnings capacity, half the income of a spouse who has no statutory health insurance is normally taken into 
account as well. If the spouse is considered to be essentially self-employed, the information given above for the self-employed applies. 

In  general,  no  contributions  are  paid  to  the  social  security  system  for  assisting  spouses  who  are  not  in  an  employment  relationship  or  are  not  themselves 
separately registered as self-employed persons. For persons voluntarily joining the sickness insurance scheme, monthly contributions amount to 13% of the 
national average wage. 

Where the self-employed are concerned, contributions for assisting spouses only cover healthcare for family members. 

Les règles applicables aux conjoints aidants sont les mêmes que celles décrites pour les travailleurs indépendants, notamment en ce qui concerne la possibilité 
de choisir la base de cotisation.  

There is no established or legally recognised status for assisting spouses in the Finnish social protection scheme, which is based on individual rights (see reply 

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to question 2.4). 

Selon  les  régimes  et  les  professions,  il  y  a  des  cotisations  forfaitaires  sans  rapport  avec  le  revenu  professionnel  ou  des  cotisations  assises  sur  le  revenu 
professionnel  avec,  dans  ce  dernier  cas,  soit  un  partage  de  l’assiette  de  cotisation  entre  le  travailleur  indépendant  et  son  con  joint  collaborateur,  soit  une 
cotisation additive du conjoint à la cotisation ‘pleine’ du travailleur indépendant. 

No reply. 

Reply given concerns employees, not assisting spouses. 

Le revenu professionnel du travailleur indépendant est divisé, le cas échéant, par le nombre des assurés principaux et des aidants affiliés. Toutefois, pour le 
conjoint ou le partenaire aidant de l’assuré principal, le revenu cotisable ne peut pas dépasser le double du salaire social minimum de référence; le surplus 
éventuel est mis en compte à l’assuré principal. 

The  social  insurance  contributions  of  the  spouse  of  a  self-employed  person  are  calculated  by  multiplying  the  base  for  voluntary  contributions  by  the  rate 
defined for the spouse of a self-employed person. This rate is determined according to the forms of social insurance for which the spouse of the self-employed 
worker pays contributions (the rate of social insurance contributions and its breakdown by type of social insurance is determined each year by the Cabinet of 
Minsters). 

When making social insurance contributions, the spouse of a self-employed person must comply with the minimum and maximum bases for social insurance 
contributions. 

The social security contribution is calculated according to the assisting spouse’s salary. The spouse often chooses to be considered as an employed worker, 
where his/her contribution is then equal to 10% of his/her basic pay (another 10% is paid by the employer); while if the spouse chooses to be considered as a 
self-employed worker, the social security contribution would be equal to 15% of his/her net work income. 

The contributions towards the general state old-age and survivors’ pensions are income-dependent. 

The amount of the contribution for voluntary continuation of state sickness and disability insurance is based on the insured amount, subject to a ceiling (the 
‘full daily wage’). 

Social security contributions for assisting persons are calculated in the same way as for those pursuing a non-agricultural activity, i.e. as a percentage of the 
contribution calculation base, similar to point 2.3. 

Comme  pour  les  travailleurs  indépendants,  la  cotisation  des  conjoints  aidants  est  fonction  de  l’application  d’un  taux  contributif  à  une  rémunération 
conventionnelle choisie par le bénéficiaire parmi 10 échelons préalablement définis. Le taux contributif est de 25,45% pour le régime obligatoire ou 32% pour 

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le régime élargi. L’échelon choisi ne peut pas être plus élevé que celui choisi pour le travailleur indépendant. 

The special financing rules for self-employed workers can also apply to persons covered by voluntary arrangements, including assisting spouses, under both 
the pension and unemployment insurance schemes. 

See reply to question 2.4. 

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Question  2.8:  At  national  level,  do  you  have  any  evidence  that  the  level  of  social  protection  granted  to  self-employed  workers  and  assisting 
spouses has an impact on the number of people engaging in entrepreneurial activities? 

MS 

No such evidence. 

Reply 

Une  augmentation  des  assujettis  a  été  constatée  depuis  l’année  2003.  Cependant,  il  ne  semble  pas  que  l’assujettissement  obligatoire  du  conjoint  aidant  au 
cours de cette même année ait un lien de cause à effet avec cette croissance. 

No information. 

At  national  level,  there  are  no  data  on  to  the  extent  to  which  the  level  of  protection  has  an  impact  on  the  number  of  people  engaging  in  entrepreneurial 
activities. 

No information. 

There  are  no  data  for  assessing  the  impact  of  the  level  of  social  security  afforded  to  self-employed  persons  and  their  assisting  spouses  on  the  number  of 
persons engaging in entrepreneurial activity. 

No reply. 

There are no studies in Finland that provide direct evidence of the impact of social protection on the extent of entrepreneurial activities in our country. As 
already indicated, social protection for entrepreneurs in Finland largely corresponds to that for employees, and no especially significant problems have arisen.  

Entrepreneurial activity in Finland is, however, relatively limited in European terms. This is the consequence of various economic and social factors that have 
influenced the country’s unique history and social development. One of the key objectives of the April 2007 Matti Vanhanen II government programme is to 
promote entrepreneurship. The Government has also launched a special work, enterprise and working-life policy programme, under which the development of 
social protection is being considered as an instrument to promote entrepreneurship in Finland. 

Même si l’incitation à la création d’entreprises dépend avant tout de déterminants d’ordre économique, le rapprochement du niveau de protection sociale du 
travailleur indépendant vers celui du travailleur salarié participe aussi à cet encouragement. 

No reply. 

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No information.  

No information. 

No information. 

No information. 

There is no evidence that the level of social protection for self-employed workers and their assisting spouses has any significant impact on the decision to 
engage in entrepreneurial activities. Generally speaking, people make a conscious decision to opt for entrepreneurial activities and the associated risks. The 
desire to ‘be one’s own boss’ is the most important motivating factor. It gives workers the possibility of working and dividing up their time as they see fit. 
Self-employed workers also benefit from a more generous tax regime. In specific situations or individual circumstances, the level of social protection can be a 
reason for not opting for entrepreneurial activities. 

No such information. 

Le Portugal constate une augmentation du nombre de conjoints aidants couverts par le régime de sécurité sociale, ce qui démontre l’intérêt suscité par cette 
possibilité lorsqu’elle a été introduite, mais n’a pas d’éléments pour déterminer l’impact éventuel en termes de création d’entreprises. 

Studies have shown that there is currently a low level of cover for self-employed workers. In the past five years, the number of self-employed workers with 
cover  was  approximately  100  000,  including  farmers,  out  of  a  total  number  of  approximately  2  million  eligible  persons.  For  this  reason,  the  Ministry  of 
Employment, the Family and Equal Opportunities is seeking to increase the number of self-employed workers who register for cover, and regards this process 
as crucial for the long-term sustainability of the public pension scheme.  

Failure in this area could lead to the development of a two-tier system, in which those who have insured themselves during a period of professional activity 
obtain adequate pensions upon retirement, whereas a large proportion of the elderly will depend on social assistance, resulting in the need for unanticipated 
transfers of income for the elderly in the future.  

One of the forms of social protection for self-employed workers is provided by Act No 5/2004 on employment services and amendments to some acts, as 
amended (the ‘employment services act’). The employment services act offers jobseekers registered in the jobseeker records of a labour, social affairs and 
family office the possibility of taking up active labour market measures, through which jobseekers can improve their chances of finding a job. 

One  such  measure  is  a  contribution  to  self-employed  activity.  This  is  one  of  the forms  of  support  for  unemployed citizens  —  jobseekers  registered  in  the 
jobseeker records, via which support for the creation of new jobs through self-employment is monitored. 

The contribution to self-employed activity is one of the most used active labour market measures. In the first half of 2007 5098 jobs in self-employment were 

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created by this measure, whereby women took up 38.3% of the jobs created. 

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Question 3: The options for improvement at EU level 

MS 

AT 

Reply 

Self-employed workers in Austria enjoy excellent protection under the social security system. These benefits are greatly appreciated by the insured parties, 
and the associations representing their interests have no major desire for change. 

One of the main reasons for this is the following: social security for self-employed persons in Austria is organised in such a way that the benefits are to a 
large extent self-financed by their contributions — in contrast to employees, approximately half of whose contributions are paid by their employers. For 
this  reason,  it  has  been  left  to  the  associations  representing  the  interests  of  the  self-employed  to  determine  the  development  of  their  social  system  with 
regard to the type and extent of the benefits and the assessment of contributions, which they have done taking into account the limited resources available 
for supplementary payments from the State. For this reason, there are no realistic proposals for change that have not already been implemented. 

BE 

Pas d’inconvénient majeur au maintien du status quo.  

Le nouveau statut du conjoint aidant en Belgique n’aurait pas eu de véritable influence sur les petites entreprises ni sur la création de nouvelles entreprises. 

Une  étude  effectuée  en  vue  d’octroyer  des  titres  services  aux  femmes  travailleurs  indépendants  afin  que  celles-ci  puissent  se  faire  remplacer  en  cas  de 
congé  de  maternité  a  démontré  que,  d’un  point  de  vue  budgétaire,  ce  choix  serait  sans  conséquence  préjudiciable  pour  le  régime  de  la  sécurité  sociale. 
L’avantage serait la possibilité de poursuite de l’activité. 

6.11 

The  legal  framework  could  be  improved.  Possible  changes  could  address  specific  provisions  that  would  have  the  greatest  effect  in  implementing 
commitments to boost entrepreneurship as part of the Lisbon Strategy.  

Since spouses contribute to family businesses, there appears to be definite benefits to their being included in the social security system, yet this ought to be 
considered carefully. 

In the event that the legal framework at EU level is maintained in its current form, in our view social protection for assisting spouses will remain limited 
despite the fact that they work in the business just like their partners. However, if the scope of social protection is extended to countries that do not have 
equal treatment, this will certainly play a part in increasing costs for small businesses.  

In addition, as assisting spouses do not have their own social insurance, they will not be sufficiently protected in the event of divorce or the death of the 
self-employed spouse, as they themselves will not be insured and their rights will derive from the insurance of their spouse.  

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It  is  feasible  and  necessary  to  pay  maternity  allowance  while  self-employed  women  are  on  maternity  leave,  just  as  in  the  case  of  employed  women, 
although some difficulties arise in checking whether the self-employed woman is actually absent from her work during maternity leave.  

The  social  security  services  support  the  view  that  the  contribution  of  assisting  spouses  to  the  family  business  should  be  recognised  and  they  should  be 
guaranteed the same level of social protection as self-employed workers, including maternity leave and maternity allowance. 

Germany considers the national social protection system to be adequate where unemployment insurance is concerned. It sees no possibility for improving 
the social protection of farmers at EU level since competence lies with the Member States. 

Germany  notes  that  if  maternity  leave  were  to  be  provided  for  self-employed  mothers,  some  difficulties  would  arise:  provision  of  benefit  for  loss  of 
earnings,  insofar  as  this  is  not  included  in  parental  benefit  (period  of  protection  prior  to  confinement),  finding  sufficiently  skilled  substitutes  for  the 
transition period, financing such substitutes. 

We consider the statutory arrangements currently in place on these matters at EU level to be adequate. We do not see any need to supplement or extend the 
regulations at EU level, since we take the view that social-security schemes must take account of each country’s specific differences. 

Greece considers that implementing the proposals concerning maternity leave under labour law is not feasible. The same applies to paternity leave. 

No reply. 

No specific grounds are seen in Finland for changing the current legal framework at EU level.  

Likewise,  the national  legislation  in  force in  Finland  is  appropriate  in  the  current  situation.  Depending on  the  circumstances,  the  level  of  protection  for 
assisting spouses corresponds either to the level of social protection of the entrepreneur him/herself or that of employees, which are broadly the same in 
Finland, as described above. Issues connected with the social protection of assisting spouses have not proved problematic; they have not had an impact on 
the operating conditions of small businesses or on the creation of new businesses in Finland. 

D’une manière générale, les autorités françaises seraient ouvertes à une initiative destinée à améliorer la directive 86/613/CEE. L’impact économique d’une 
telle initiative, qui s’intègre dans le processus de révision des directives concernant l’égalité de traitement, devra être analysé. 

No reply. 

By maintaining the current legal framework at EU level it would be possible to maintain the situation in respect of the establishment, operation and winding 
up of the activities of self-employed workers.  

Maintaining  the  existing  level  of  social  protection  for  assisting  spouses  would  have  no  essential  impact  on  small  businesses  or  the  creation  of  new 

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businesses. 

Pas d’inconvénient constaté au maintien du ‘status quo’. Les options envisagées n’auraient, en général, pas d’impact sur la situation au Luxembourg. 

In favour of providing, at EU level, for a period of maternity leave and a replacement income for self-employed women. Also in favour of giving, at EU 
level, assisting spouses an opportunity to enjoy social protection and extend their protection in the case of maternity. 

Maintaining the status quo would present advantages and disadvantages. Under the current system, the assisting spouse has the right to choose whether or 
not to pay social security contributions in order to be covered under the social security scheme. The fact that Malta’s social security scheme (in line with the 
Directive) leaves the choice to join the insurance scheme up to the assisting spouse (where he/she is participating in the business) offers some flexibility to 
both spouses in the management of the business. Among other things, this flexibility results in less expenses for the business and more profit, from which 
both  spouses  will  benefit,  or,  where  the  assisting  spouse  chooses  to  enter  the  social  security  scheme,  the  benefit  of  being  covered  for  one  of  the 
contingencies mentioned in question 2.2. 

On the other hand, if assisting spouses choose not to insure themselves, this means that they would have no social security rights apart from those deriving 
from the spouse’s insurance, which primarily covers the payment of the widows’ pension. Assisting spouses often choose not to insure themselves in order 
not to increase the business’s expenses. 

This means that assisting spouses would remain financially dependent on the business’s owner. Moreover, in the event of bankruptcy, death, separation or 
abandonment by their husband/wife, they can have no right to that business and are therefore at risk of social exclusion, poverty and dependence on other 
systems of optional benefits. 

The Netherlands believes that the current Directive works well, partly because it is worded in a manner that allows the Member States to take account of 
national conditions and provide the type of social protection best suited to the particular circumstances of the self-employed. 

Potential amendments to the law intended to support a pro-family policy should concentrate on making such solutions more popular, which would enable 
persons  bringing  up  children  to  reconcile  family  life  and  career  obligations.  Proposals  for  the  reconciliation  of  career  and  family  obligations  should 
contemplate solutions such as equal opportunities and equal treatment of men and women on the labour market, flexibility of the labour market, and the 
demographic regeneration of Europe. 

Directive  86/613/EEC  aims  to  ensure  equal  treatment  between  women  and  men  for  self-employed  workers  and  for  assisting  spouses.  The  Ministry  of 
Employment, the Family and Equal Opportunities considers that the Directive should continue to focus on concrete problems that could endanger this aim 
in the implementation process. This argument points to the disadvantage of leaving the current legal framework unchanged. 

In its Programme Declaration, the Slovak Government undertook to support gender equality. One of the tasks in developing the Programme Declaration for 
the  MoL  SR  is  also  to  focus  attention  on  reducing  the  long-term  unemployment  of  women  and,  above  all,  increasing  the  level  of  employment  of  older 

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women through support for female entrepreneurship and self-employment in line with the Lisbon Strategy.  

The  MoL  SR  supports  the  endeavour  to  improve  the  application  of  the  principle  of  equal  treatment  by  amending  Council  Directive  86/613/EEC  of  11 
December  1986  on  the  application  of  the  principle  of  equal  treatment  between  men  and women  engaged  in  an  activity,  including  agriculture,  in  a  self-
employed capacity, and on the protection of self-employed women during pregnancy and motherhood. 

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Annex II: Consultation of the European social partners 

1. The seminar 

The Commission departments held a seminar on 7 March 2008 with European social partners on the 
review of Directive 86/613/EEC. 

The  following  organisations  were  present:  EFFAT  (European  Federation  of  Food,  Agriculture  and 
(Committee  of  Professional  Agricultural  Organisations),  CEC 
Tourism),  COPA/COGECA 
(Confédération  européenne  des  cadres),  EUROCHAMBRES  (Association  of  European  Chambers  of 
Commerce and Industry), EUROCOMMERCE (Retail, Wholesale and International Trade Sectors in 
Europe),  UEAPME  (European  Association  of  Craft,  Small  and  Medium-Sized  Enterprises),  CESI 
(European  Confederation  of  Independent  Trade  Unions),  HOTREC  (Hotels,  Restaurants,  Cafés  and 
Similar Establishments in Europe), ETUC (European Trade Union Confederation). 

During  the  seminar,  the  European  social  partners  gave  their  views  on  the  possible  direction  of  an 
initiative  concerning  Directive  86/613/EEC.  The  views  of  the  social  partners  can  be  summarised  as 
follows: 

UEAPME  stressed  the  lack  of  knowledge  about  women  entrepreneurship  and  assisting  spouses. 
Because  of  the  absence  of  statistics  on  both  groups,  it  was  difficult  to  say  whether  a  review  of  the 
Directive  would  be  beneficial  or  not.  UEAPME  underlined  that  the  Directive  currently  covers  two 
very different types of persons (the self-employed and assisting spouses), with totally different legal 
situations and needs. 

COPA/COGEPA views positively an initiative to review the Directive, since every woman should get 
a set of minimum rights to social protection. Nevertheless, it also underlined the lack of information 
preventing a clear overview of the situation, notably in terms of costs. 

EFFAT congratulated the Commission on the initiative to revise Directive 86/613/EEC. According to 
this  trade  union,  women  in  agriculture  and  other  sectors  were  frequently  left  without  any  social 
protection in cases of divorce, for instance. EFFAT also recognises the lack of reliable statistics and 
contests the accuracy of certain statistics on women in the agricultural sector. 

HOTREC  started  by  saying  that  family  businesses  with  assisting  spouses  were  very  common  in  its 
sector.  Although  HOTREC  had  no  time  to  consult  its  members,  it  mentioned  that  as  the  legislation 
dates  back  to  ’86  and  there  have  since  been  important  changes  in  society,  there  could  be  a  case  for 
reviewing the Directive. HOTREC underlined that legislation alone would not bring about change and 
bridge the gender gap in terms of entrepreneurship. 

EUROCHAMBRES, like other organisations, had no time to consult their members and therefore had 
only  received  replies  from  two  national  associations  (from  DE  and  UK).  Both  seem  very  sceptical 
about the need to modify the Directive and to ‘extend employees’ rights to the self-employed’. In both 
cases,  national  legislation  has  gone  beyond  what  is  required  by  the  Directive  and  both  regard  the 
extension of employees’ rights as problematic for small companies. 

CEC  explained  that  the  organisation  represents  employed  executives  and  managerial  staff  but  is 
interested in this issue, since some of their members have been or will be engaged in self-employed 
activities. 

CESI sent a written contribution on the issue before the seminar. It underlines that the main objective 
of the review should be to give the self-employed and assisting spouses social protection in their own 
name. The costs of such a move could be offset by tax benefits. CESI also mentions that, in order to 
bridge the gender gap in terms of entrepreneurship, the revised Directive should provide for positive 
action, notably on access to finance. 

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ETUC  is  in  favour  of  a  review  of  the  Directive,  but  stressed  that  it  needs  more  time  to  collect  the 
views of their members. 

Following the seminar, UEAPME and HOTREC sent written contributions to the Commission. 

UEAPME  recognises  the  importance  of  equal  treatment  between  men  and  women  and  that  this 
particular  Directive  appears  to  concern  women  to  a  very  great  extent.  Evidently,  female 
entrepreneurship  needs  to  be  encouraged  particularly  in  view  of  the  gender  gap  in  entrepreneurial 
activities. With women currently representing 60% of graduates in Europe, UEAPME agrees that this 
untapped source of entrepreneurship needs to be better utilised.  

UEAPME  warns  against  the  risk  of  trying  to  apply  the  same  rights  to  employees  and  to  the  self-
employed. It regrets the absence of reliable statistics, especially on the situation in the new Member 
States, and believes that further regulation at EU level is questionable, as the Directive covers a wide 
range  of  laws  including  marital  law,  company  law,  tax  and  fiscal  law,  as  well  as  different  social 
protection  and  social  security  systems,  which  very  often  fall  under  the  exclusive  competence  of  the 
Member States. According to UEAPME, it is difficult to evaluate the exact correlation between social 
security benefits and starting up businesses as the situation varies among Member States. There clearly 
needs to be a balance to allow for business creation and flexibility and in particular not to create overly 
heavy burdens on new businesses, which by definition are micro-companies. 

On assisting spouses, UEAPME completely supports the idea of full recognition of their contribution 
to  the  family  business.  This  acknowledges  in  particular  their  often  greater  responsibility  and  higher 
economic contribution to the family business compared to ‘normal’ employees. However, this does not 
necessarily call for the same level of social protection as for the self-employed. 

UEAPME  calls  for  an  in-depth  impact  assessment  before  any  decision  is  taken  which  will  have  a 
financial impact on micro-businesses and the self-employed.  

Nevertheless,  it  considers  that  there  is  no  need  to  review  the  Directive.  Member  States  should  be 
called  upon  to  ensure  better  implementation  of  the  current  Directive  and  to  create  more  supportive 
conditions. For its part, the Commission should contribute to better information and awareness-raising 
through specific campaigns.  

HOTREC  is  of  the  opinion  that  many  of  the  challenges  faced  by  the  self-employed  and  assisting 
spouses are practical, not legislative in nature. Therefore, a revision of this Directive will not help to 
solve  them.  Moreover,  according  to  HOTREC,  because  the  issues  are  linked  to  national  social 
protection  systems,  they  should  be  dealt  with  at  Member  State  level,  respecting  the  principle  of 
subsidiarity. Thus, HOTREC considers that there is no need to revise the Directive. 

In conclusion, some organisations voiced their doubts on the need to review the Directive and on the 
suitability of using it to reduce the gender gap in entrepreneurship. Most of the consulted organisations 
stressed the lack of information on the current state of play and the short period for proper consultation 
of  their  members.  The  need  to  strike  the  right  balance  between  improved  protection  and  costs  was 
mentioned frequently as the challenge for this initiative. 

2. Written consultation 

On 30 April 2008, DG EMPL sent a letter to the European social partners asking their views on the 
envisaged content of a proposal to update Directive 86/613/EEC.  

DG EMPL asked social partners the following questions: 

Do you consider that there is a need for further action concerning Directive 86/613/EEC? If 

(i) 
you consider action to be necessary, should such action be undertaken at Community level? 

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(ii)  What are the main areas in which improvements could be needed, taking into consideration in 
particular:  1)  improving  protection  in  the  case  of  maternity  for  both  self-employed  women  and 
assisting  spouses;  2)  extending  social  protection  to  assisting  spouses;  3)  recognising  the  work  of 
assisting spouses; 4) providing leave to care for family members?  

How  can  the  best  balance  be  struck  between  the  costs  and  benefits  of  measures  aimed  at 
(iii) 
improving  the  application  of  the  principle  of  equal  treatment  between  women  and  men  to  self-
employed  workers  and  assisting  spouses?  In  particular,  do  you  consider  that  increased  protection  of 
self-employed women and assisting spouses would impact negatively on the contributions paid by the 
self-employed to social security schemes and therefore on the viability of family businesses? 

The following organisations replied to the consultation: 

–  CESI (European Confederation of Independent Trade Unions) 

–  UEAPME (European Association of Craft, Small and Medium-Sized Enterprises) 

–  COPA (Committee of Professional Agricultural Organisations in the EU) 

Their views can be summarised as follows. 

CESI 

On question (i) 

CESI is in favour of a review of Directive 86/613/EEC. In order to obtain the same level of protection 
for the self-employed and assisting spouses, common, EU-wide goals and measures are required. At 
the same time, when integrating these goals and measures within the recast Directive, we must not lose 
sight of the fact that the Directive can be successfully implemented within the national social systems 
of each of the Member States only if the latter are given sufficient room for manoeuvre in the way they 
put the Directive into practice.  

On question (ii) 

CESI feels action is needed to improve protection in the early stages of parenthood. A key problem 
here is the fact that the labour provided by the spouse who helps his/her partner must be replaced for a 
certain period. Here, the extra financial burden of hiring a relief worker must not fall on the parents. 
Especially when one considers that self-employed people and assisting spouses often receive no or few 
state benefits to compensate for their lack of income, this added financial burden ought to be funded as 
an independent benefit by the social security systems. Redressing the financial balance in this fashion 
would  lead  to  both  revaluation  and  greater  recognition  of  the  work  done  by  people  who  work 
alongside  their  spouses.  Any  problems  in  translating  the  work  done  by  the  workers  in  question  into 
financial  amounts  could  be  eliminated  by  providing  flat-rate  sums  on  the  basis  of  the  qualifications 
needed to do the job and the scale of the work. Thought might also be given to carrying out a needs 
analysis based on self-evaluation.  

CESI takes the view that independent social security for spouses working with their partners must be 
all-encompassing  and  include  all  areas,  particularly  health  care,  care  insurance,  old-age  cover  and 
unemployment. CESI sees a clear need for action here in recasting Directive 86/613/EEC and stresses 
that  independent  social  security  for  all  family  members  is  necessary  for  each  individual  to  flourish, 
and,  as  such,  is  a  crucial  component  of  human  dignity.  In  order  for  these  demands  to  be  met  at 
Member State level, however, the diversity of the Member States’ social systems must be sufficiently 
acknowledged in the new Directive.  

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CESI  feels  that  the  primary  motivation  for  recasting  Directive  86/613/EEC  lies  in  the  desire  to 
recognise the work done by spouses working with their partners. Independent social protection is the 
first step towards valuing and recognising the work performed by spouses working with their partners 
and, at the same time, provides the basis for society to recognise this work as proper and equal work. 
A  further  step  along  this  road  might  involve  thinking  about  including  access  to  training  and  further 
training for assisting spouses in legislation to the same extent as for dependent employees.  

CESI  would  like  to  stress  that  demographic  change  is  also  making  the  matter  of  care  for  family 
members  an  increasingly  pressing  issue.  Action  must  be  taken  on  this  issue  in  reworking  Directive 
86/613/EEC. As with the issue of parents, the problem here lies in bringing in support staff and the 
financial burden that this entails. In addition to the comments under (ii)(1), it should be stressed that it 
is  harder  to  anticipate  and  thus  provide  for  situations  prompted  by  an  ill  relative  suddenly  being  in 
need of care. This sudden and, at times, short-term need for help can therefore only be met by equally 
speedy support to redress the added financial pressures. In smaller family businesses in particular, the 
funds are often not available in advance. This is why CESI considers it necessary for the Directive to 
provide for immediate, short-term financial support where needed. 

On question (iii) 

Although  a  high  level  of  social  security  cannot  be  realised  without  spending  extra  money,  social 
security  nevertheless  embodies  a  social  value  that  exceeds  its  monetary  value.  Especially  where  the 
equal  treatment  of  the  self-employed  and  assisting  spouses  are  concerned,  added  financial  pressures 
must not be used to explain away persistent discrimination. To this extent, the present practice under 
Directive  86/613/EEC  of  making  voluntary  contributions  to  social  security  systems  has  not  been  a 
success.  

Therefore, CESI feels that the Commission should focus on reflecting on how a balance can be struck 
between  the  burden  borne  by  the  worker  and  that  borne  by  the  state  security  systems.  Here,  CESI 
stresses that, by providing independent social protection for the self-employed and assisting spouses, 
the burden on the state social security systems as a whole would be spread equally. Such a measure 
would  also  do  away  with  state  transfers  that  might  be  needed  when  the  person  in  question  has 
insufficient cover. With the money saved, we might then ease the demands on individual companies 
where  required.  At  the  same  time,  the  way  these  kinds  of  measures  to  redress  the  balance  are 
implemented  should  initially  be  decided  at  the  level  of  the  Member  States,  in  order  to  guarantee 
optimum  implementation  taking  into  account  the  differences  between  the  various  national  social 
security systems.  

Above and beyond the questions posed by the Commission, CESI would like to point out once again 
that social security can only be a first, albeit important, step in promoting the cause of women on the 
path towards self-employment and setting up companies. 

Additional measures addressing, among other things, the problem of bogus self-employment and the 
establishment  of  a  supportive  loans  system  specifically  geared  towards  women  founding  their  own 
business are also called for if we want to achieve the goal of equal opportunities. At the same time, a 
support  programme  should  accompany  the  implementation  of  a  new  Directive  86/613/EEC,  both  to 
establish  the  database  called  for  by  all  who  participated  in  the  seminar  and  to  raise  awareness  and 
inform the women and business owners concerned. 

UEAPME 

On question (i) 

There  are  clearly 
the 
implementation of the Directive and make recommendations for both groups of persons covering all 

insufficient  quantitative  and  qualitative  data 

to  discuss  effectively 

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27 EU Member States. The last report of the European Commission on the 1986 directive was in 1994 
and only gives data on 12 Member States. 

Overall,  however,  there  appears  to  be  scope  for  improvement  at  national  level  to  support  the  self-
employed  and  assisting  spouses  in  entrepreneurship,  which  could  easily  be  undertaken  without 
revision of the Directive. The current legal framework in place does not need to be modified in order 
to bring about changes at national level for both the self-employed and assisting spouses. 

Moreover,  the  Directive  mainly  deals  with  subjects  that  fall  within  the  exclusive  competence  of  the 
Member  States,  such  as  marital  law,  company  law,  tax  and  fiscal  law,  as  well  as  different  social 
protection  and  social  security  systems.  In  all  these  areas,  the  principle  of  subsidiarity  must  be 
respected. 

On question (ii) 

For  the  self-employed,  UEAPME  cannot  support  any  provision  for  compulsory  leave  as  this  very 
much interferes with entrepreneurial choice and independence. 

In  the  case  of  maternity  leave  some  countries  provide  assistance  in  the  form  of  a  temporary 
replacement  worker,  others  do  not,  but  the  decision  lies  once  again  with  the  Member  States.  There 
clearly  are  practical  problems  for  self-employed  women:  e.g.  in  Finland,  self-employed  women 
already  have  a  right  to  maternity  leave,  but  cannot  afford  to  take  it  in  full  because  of  the  problems 
caused  by  being  absent  from  the  business.  In  this  particular  case,  formal  revision  of  the  Directive 
would not help. 

security  on 

‘opportunity-based  entrepreneurship’  when 

UEAPME  takes  note  of  the  EIM  study  on  business  creation,  which  suggests  a  positive  influence  of 
social 
the  differences  between 
entrepreneurship and alternative types of employment are very small in terms of their social security 
position. In the case of women, it can  be assumed that the existence or absence of protection in the 
event of maternity, for example, would be a factor to consider. This is an aspect that would need to be 
discussed at Member State level, taking national specificities into account. 

Regarding  assisting  spouses,  this  group  of  persons  has  in  some  Member  States  better  maternity 
protection  than  the  self-employed.  Again,  this  is  an  issue  that  needs  to  be  decided  nationally  taking 
into account the wide range of laws affected. 

In other Member States, assisting spouses also have better social protection in general than the self-
employed.  Again,  this  is  an  issue  that  needs  to  be  decided  nationally  considering  the  wide  range  of 
laws affected. Minimum social security coverage should be provided. 

UEAPME completely supports the idea of full recognition for the contribution of assisting spouses to 
the  family  business.  This  acknowledges  in  particular  their  often  greater  responsibility  and  higher 
economic contribution to the family business compared to ‘normal’ employees. 

Provision of leave to care for family members 

For  the  self-employed  again,  the  principle  of  entrepreneurial  independence  takes  precedence. 
Regarding assisting spouses, this has to be seen within the context of already existing leave provision 
and supportive measures in individual Member States. 

Once again, however, UEAPME would like to stress that all these topics — which are important topics 
—should be tackled at national level without the need to revise the current Directive as it stands. 

On question (iii) 

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Again this needs to be seen in the context of the Member States, depending on their respective national 
security systems. 

The  role  of  the  European  Commission  in  this  specific  case  should  be  to  identify  best  practices  and 
solutions and to organise exchanges between Member States on this subject. 

As aptly put in the second consultation paper, the European Commission’s task should be to ‘assist the 
national and regional authorities within the current framework of the Directive to address those areas 
where the needs of female entrepreneurs are still insufficiently met’. 

Additional comments 

Any  new  possible  measures  at  EU  level  should  not  be  detrimental  to  economic  growth  and  job 
creation.  More  widely  beneficial  conditions  for  business  creation  should  be  put  in  place  and  any 
remaining obstacles should be removed. 

UEAPME  would  like  to  call  on  Member  States  to  ensure  better  implementation  of  the  current 
Directive and to create more supportive conditions. 

COPA 

Given that Directive 86/613 dates back to 1986, COPA understands the need to update it. Before any 
changes or adaptations to the Directive are proposed, COPA would like a prior examination of how the 
Directive is applied in practice in the EU countries. 

The  review  proposed  should  prioritise  evidence-gathering.  The  review  should  also  identify  whether 
shortcomings  are  found  at  Member  State  or  pan-EU  level.  COPA  supports  equal  rights  for  equal 
commitment for all partners in farm businesses. 

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Annex III: Consultation of other stakeholders 

The Commission departments drew up, with the assistance of the members of the Steering Group, a 
list of other stakeholders to consult on the review of the Directive.  

A letter was sent by DG EMPL on 11 March 2008 to the following organisations: 

•  Conseil européen des Jeunes Agriculteurs 

•  Coordination Paysane Européenne 

•  Confédération des organisations familiales de l’Union européenne 

•  European Women’s Lobby 

•  Platform of European Social NGOs 

•  Femmes Chefs d’Entreprises Mondiales 

•  European Union Women Innovators and Inventors 

•  The European Network for Promoting Women 

In order to facilitate processing of the replies, a questionnaire was attached to the letter.  

The organisations were asked questions about the following: 

•  the  advantages  and  disadvantages  of  maintaining  unchanged  the  current  legal  framework  at  EU 

level (essentially Directive 86/613/EEC); 

•  the impact on small businesses and on the creation of new businesses of maintaining the existing 

level of social protection for assisting spouses; 

•  the impact of the current situation on assisting spouses, notably in the event of divorce, death of the 

self-employed worker or bankruptcy; 

•  the  feasibility,  advantages  and  disadvantages  of  providing  self-employed  women  a  period  of 

maternity leave (including at least two weeks of compulsory leave); 

•  the feasibility, advantages and disadvantages of ensuring a payment or allowance equivalent to the 

allowance received in the event of sick leave; 

•  the feasibility, advantages and disadvantages of ensuring, as an alternative to payment, a temporary 

replacement for self-employed women; 

•  the feasibility, advantages and disadvantages of recognising the contribution of assisting spouses to 
the family business and ensuring them the same level of social protection as the self employed; 

•  the feasibility, advantages and disadvantages of extending option 3.2 above to assisting spouses; 

•  feasibility,  advantages  and  disadvantages  of  ensuring  leave  entitlement  in  certain  circumstances 
(need to care for sick or handicapped children, for example), with remuneration or a replacement as 
in option 3.2; 

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•  feasibility,  advantages  and  disadvantages  of  ensuring  paternity  leave  for  male  self-employed 

workers. 

The deadline for contributions to this consultation was 30 April 2008. 

EWL entirely supports the opinion issued by the Advisory Committee on Equal Opportunities 
for Women and Men.  

COFACE  strongly  advocates  revision  of  Directive  86/613/EEC,  along  the  lines  detailed 
below: 

•  Improvement of protection in the event of maternity 

COFACE  insists  on  the  need  to  extend  maternity  leave  to  self-employed  mothers  at  EU  level.  The 
duration of compulsory maternity leave as specified in Directive 92/85/EEC has as its prime objective 
the protection of the health of the mother and the child. Self-employed mothers must benefit from the 
same  health  protection  as  other  workers.  They  should  be  entitled  to  maternity  leave  long  enough  to 
ensure  the  proper  course  of  a  normal  pregnancy  and  physical  recovery  of  the  mother  after  a  normal 
childbirth. Beyond the period of leave aiming to protect the health of the mother and the child, self-
employed  mothers  should  also  be  entitled  to  a  period  of  post-natal  settling-in  leave  as  part  of  the 
measures  to  reconcile  family  life  and  working  life.  Maternity  leave  should  be  covered  by  social 
protection.  During  maternity  leave,  self-employed  mothers  should  be  able  to  benefit  from  maternity 
benefits  at  least  equivalent  to  the  allowance  received  in  the  case  of  sick  leave.  The  absence  of  such 
benefits would act as a real disincentive for self-employed women to stop working, to the detriment of 
their  own  and  their  child’s  health.  Entitlement  to  maternity  leave  for  self-employed  women  also 
implies the organisation of temporary replacement services. These services  should be tailored to the 
diversity of activities exercised by self-employed persons. They should be complementary to maternity 
benefits. Furthermore, during the settling-in period, self-employed workers and assisting spouses must 
have the choice between taking the leave and returning to work. This means that they must be able to 
find suitable replacement services for child care. 

•  Recognising the contribution of assisting spouses 

Assisting  spouses  still  suffer  from  a  lack  of  legal  status  in  many  Member  States,  which  leads  to 
specific  financial  and  legal  problems,  for  example  in  the  case  of  family  breakdowns.  COFACE 
therefore urges the Commission to propose amendments of Directive 86/613/EEC to oblige Member 
States to recognise the contribution of assisting spouses to the family business and to ensure that they 
benefit  from  the  same  level  of  social  protection  as  the  self-employed.  Regarding  protection  in  the 
event  of  maternity,  assisting  spouses  should  be  entitled  to  maternity  leave,  with  a  right  to maternity 
benefit and access to temporary replacement services. 

•  4) Providing leave to care for family members and paternity leave 

Measures enabling reconciliation of family life and work life, including leave entitlements, are key to 
encouraging better integration of women in economic activities and supporting families in their desire 
to  have  children.  This  holds  true  for  all  workers,  whether  employed,  self-employed  or  assisting 
spouses. Moreover, the specific characteristics of self-employment often impose more constraints on 
the  work-life  balance.  Therefore,  any  EU  legislation  providing  for  reconciliation  measures  should 
apply  to  all  workers,  while  taking  into  account  the  specific  needs  of  self-employed  workers  and 
assisting spouses. The current parental leave schemes should be made accessible to these categories of 
workers.  Should  a  right  to  paternity  leave,  adoption  leave  and  leave  to  care  for  family  members  be 
provided  at  EU  level,  as  supported  by  COFACE  ,  these  schemes  should  be  made  available  to  all 
workers. Leave entitlements should be accompanied by a right to financial compensation. The level of 
compensation should be high enough to enable workers to make use of these leave arrangements. Self-

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employed  workers  and  assisting  spouses  on  leave  must  also  be  able  to  make  use  of  temporary 
replacement services. These services should be tailored to the diversity of activities exercised by self-
employed  persons.  In  addition,  self-employed  workers  and  assisting  spouses  must  have  the  choice 
between  taking  the  leave  and  staying  at  work.  This  means  that  they  must  be  able  to  find  suitable 
replacement services for child and dependent person care, which correspond to their particular area of 
activity and their working patterns. 

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Annex IV: Consultation of the Advisory Committee on Equal Opportunities for Women 
and Men 

The  Advisory  Committee  on  Equal  Opportunities  for  Women  and  Men  was  created  in  1981  by 
Commission Decision36, as amended. The Advisory Committee assists the Commission in formulating 
and implementing the Community’s activities aiming to promote equal opportunities for women and 
men  and  fosters  ongoing  exchanges  of  experiences  between  Member  States  and  the  various  parties 
involved. It comprises representatives of Member States, European social partners and NGOs. 

ADVISORY COMMITTEE ON EQUAL OPPORTUNITIES FOR WOMEN AND MEN 

Opinion37 on the revision of Directive 86/613/EEC on the application of the principle of equal 
treatment between men and women engaged in an activity, including agriculture, in a self-
employed capacity, and on the protection of self-employed women during pregnancy and 
motherhood38. 

Background 

A Working Group was set up following the decision of the Advisory Committee at its meeting of 16 
November 2007 to prepare an opinion on Directive 86/613/EEC. In particular, the working group was 
asked to consider the following issues: 

•  How to improve the provisions on the protection of maternity (for the self-employed and 

assisting spouses) 

•  How to recognise the work of assisting spouses 

•  How to provide leave to care for family members and paternity leave 

•  Any other options for improvement. 

This Directive was adopted in 1986 and covered 12 EU Member States. Since then, the EU has more 
than  doubled  and  the  Directive  has  never  been  revised.  The  implementation  report  produced  by  the 
Commission  in  199439  highlighted  a  number  of  issues  that  the  Advisory  Committee  believes  are 
equally relevant today. The main point stressed at the time relates to the failure of the Directive, due to 
the lack of any obligation on the Member States, to ensure action to clarify the professional status and 
subsequent social security entitlements of assisting spouses.  

Transposition of the Directive into national law did not require amended legislation due to the absence 
of obligations on the Member States. Therefore, women, particularly those engaged in an ‘assisting’ 
role  in  economic  activities  alongside  their  male  partner  (husband  or  otherwise),  continue  to  remain 

36 

37 

38 
39 

Commission  Decision  82/43/EEC  of  9  December  1981  relating  to  the  setting  up  of  an  Advisory 
Committee on Equal Opportunities for Women and Men, OJ L 20, 28.1.1982. 
The opinion of the Advisory Committee does not necessarily reflect the positions of the Member States 
and does not bind the Member States. 
OJ L 359, 19.12.1986. 
Commission of the European Communities, report from the Commission on the implementation of the 
Council Directive of 11 December 1986 on the application of the principle of equal treatment between 
women and men engaged in an activity, including agriculture, in a self-employed capacity and on the 
protection  of  self-employed  women  during  pregnancy  and  motherhood  (86/613/EEC),  COM(94)  163 
final, 15.09.1994. 

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outside social protection systems during pregnancy and motherhood and at other moments in the life-
cycle  (for  example  retirement,  separation,  divorce,  bankruptcy  or  death  of  husband/partner).  This 
concerns women engaged in agriculture and trade40 and the assisting spouses of other self-employed 
professionals, including those in the medical professions (self-employed doctors and specialists), the 
legal profession (self-employed lawyers), self-employed entrepreneurs in the building and construction 
industry  and  those  in  other  manual  professions  where  women  provide  the  necessary  administrative 
backup work without either jointly owning and/or being employed by the business.  

While  the  Directive  establishes  the  rule  that  the  principle  of  equal  treatment  applies  to  the  self-
employed  and  assisting  spouses,  it  does  not  create  any  direct  right  to  compulsory  social  security 
coverage or to protection in the event of maternity, so the Advisory Committee is of the opinion that 
the principle of equal treatment is not met.  

The Directive addresses two categories of workers: firstly, those engaged in self-employed activities 
and pursuing a gainful activity for their own account, including farmers and the liberal professions, for 
which not all Member States require compulsory social security protection, and, secondly, the partners 
or ‘spouses’ of these self-employed workers, the majority of whom are women, which the Directive 
acknowledges by reference to the terms ‘spouse’ and ‘wife’.  

The  Directive  has  never  been  amended  nor  updated  despite  the  number  of  directives  adopted  since 
1986 in the area of equality between women and men. Therefore, there is an urgent need not only to 
update the Directive in order to reflect the reality of the self-employed and assisting spouses but also 
to ensure that this latter invisible category of workers benefit from equality legislation particularly in 
matters of social protection, and that the objective of the Directive itself is met by improving the status 
of assisting spouses in the context of an enlarged EU.  

•  How to improve the provisions for the protection of maternity (for the self-employed 

and assisting spouses) 

It is difficult to ascertain the numbers of women who fall outside social security protection systems. 
Given  the  nature  of  the  problem  itself  and  the  fact  that  Member  States  are  not  obliged  to  provide 
compulsory  social  security  protection,  they  remain  invisible.  A  lack  of  data  and  statistics  on  the 
numbers of women who have opted for voluntary coverage as provided for in the Directive, coupled 
with  the  lack  of  data  on  the  actual  number  of  women  who  could  be  covered  (again  on  a  voluntary 
basis),  impedes  identification  of  the  scope  of  the  problem  in  terms  of  the  overall  numbers  and 
percentages of women who are not protected. Therefore, the Advisory Committee strongly insists on 
the  need  for  more  visibility  in  terms  of  data  and  statistics  in  order  to  understand  the  scope  of  the 
problem, the take-up rate of the voluntary measures provided for in the Directive and the numbers of 
women unprotected.  

The scarce data that do exist show, for example in France41, that 91% of those employed in agriculture 
in 2006 as ‘assisting spouses’42 were female, 61 521 women as against 6 121 men. The total number of 
spouses (all categories) in 200543 was 247 000, of which only 28% were affiliated to the social security 
system. The number of women working as employees has risen an average 1% per year since 1999, 
with variations according to the production sector. The average hourly wage varied in 2005 between 9- 

40 
41 

42 

43 

Many assisting spouses work in restaurants or shops owned by their husbands/partners. 
Commission Nationale des Agricultrices, Assemblée Générale 13/12/2007 « L’installation des femmes 
en agriculture ». 
France has created a new category (conjoint collaborateur) for spouses of self-employed workers, but 
they must voluntarily opt for this status. 
Santé, famille, retraite, services , Direction des études, des répertoires et des statistiques, « Les femmes 
dans l’agriculture en 2005 », décembre 2007. 

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11 euros/hour, depending on the sector.44 Only 34% of women, as against 83% of men, have 40 years 
of activity in agriculture. Women farmers represented one quarter of the total number in 2005, and this 
figure  has  remained  stable  since  1999.45  Data  from  the  Netherlands46  reveal  that  97%  of  assisting 
spouses have no social protection. However, new legislation expected to come into force in July 2008 
will grant a replacement income to female entrepreneurs for maternity leave.47 In 2006, Portugal48 had 
90  000  ‘non-remunerated  family  workers’,  62.7%  of  whom  were  women.  This  category  of  workers 
had the highest proportion of women compared with the other categories: ‘employed’, ‘self-employed’ 
and ‘employers’.  

Given the absence of data, the Advisory Committee urgently calls for reliable data and statistics from 
all Member States to provide a more accurate picture of the situation of assisting spouses, including 
the numbers of women with and without social security protection. The compilation of such data will 
necessitate the compulsory registration of assisting spouses in all Member States.  

The  Advisory  Committee  stresses  that  it  is  regrettable  that  self-employed  workers  do  not  have 
compulsory social protection cover in all Member States. The Advisory Committee, however, strongly 
advises  that  those  Member  States  where  social  protection  is  compulsory  for-self  employed  workers 
should provide automatic cover for assisting spouses under existing systems.  

The  Advisory  Committee  wishes  to  point  out  there  are  a  number  of  underlying  contradictions  in 
assisting  spouses  continuing  to  be  without  social  protection.  Firstly,  the  cost  factor  needs  to  be 
considered within a broader economic framework. Assuming that it is too costly to provide mandatory 
cover  for  assisting  spouses  in  social  security  protection  schemes  is  in  fact  a  false  ‘saving’.  Many 
women not covered by social protection systems while engaged alongside their male partner in self-
employed activities, including agriculture, often require financial assistance in the form of payments 
from collective solidarity funds later in their lives due to the fact that they have made no contributions 
to  social  security  systems  and  are  therefore  excluded  from  state  pensions  and  other  complementary 
forms  of  pension  schemes.  For  example,  in  France,  in  the  area  of  agriculture,  the  average  monthly 
pension  paid  to  assisting  spouses  who  have  contributed  to  social  security  systems  represents 
€304.94/month as against €147.85/month for widows on the basis of derived rights. For the category 
‘family  members’,  which includes  women  who  do  not  opt  for  ‘assisting  spouse’  status,  the  monthly 
pension based on direct rights (contributions paid) is €60.08/month.49  

The ‘savings’ that are made earlier in their lives in fact represent a cost for the whole of society later in 
life,  hence  shifting  the  financial  burden  from  economic  activities  throughout  working  life  to 
compensation paid at minimal levels later in life. This contributes to the feminisation of poverty in old 
age,  due  to  the  excessively  low  levels  of  non-contributory  pension  schemes.  Rendering  compulsory 
social  protection  coverage  for  the  self-employed  and  ‘assisting  spouses’  should  therefore  be 
considered  as  a  long-term  investment  that  will  contribute  to  ensuring  a  safety  net  of  coverage 
particularly in the later stages of life.  

44 
45 

46 

47 

48 

49 

Op. cit. 
It  should  also  be  noted  that  the  general  level  of  women’s  entrepreneurship  across  the  EU  remains 
stagnant at 30%. 
Provided  by  the  Women’s  Committee  of  COPA  (Beleidsadviseur  Vrouw  &  Bedrijf/Internationale 
Samenwerking). 
The replacement income for a period of 16 weeks will be based on the equivalent of the minimum wage 
on the basis of 1225 hours/year worked. For women who have less than the required number of hours, a 
basic payment based on the previous year’s income will be provided. 
Portuguese  Inquiry  on  Employment  —  average  data  for  2006,  provided  by  Isabel  Romão 
Coordenatora da Unidade para as Relações Internacionais. 
Groupe  de  travail  —  retraite  ministère  agriculture  120308  —  Statistiques  2007  Mutuelle  Sociale 
Agricole (MSA). 

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Another  contradiction  that  the  Advisory  Committee  wishes  to  point  out  relates  to  the  issue  of 
undeclared work. All employers condemn any form of undeclared or illegal work. However, the non-
binding registration and protection of assisting spouses can be seen as an endorsement of work that is 
carried out in the informal economy and can be deemed as a form of illegal work.  

•  How to recognise the work of assisting spouses 

Assisting  spouses  are  part  of  the  informal  economy  and  their  contribution  to  economic  growth  and 
development  is  invisible  and  unknown.  It  is  the  view  of  the  Advisory  Committee  that  compulsory 
registration  of  assisting  spouses  is  urgently  required  to  avoid  loopholes  in  valuing  the  work  and  the 
real contribution of these invisible workers. Compulsory registration should also — while respecting 
the principle of subsidiarity — lead to compulsory social security protection with the possibility of a 
voluntary  opt-out  clause,  and  not  the  contrary  as  is  currently  the  case  with  the  Directive.  Such 
compulsory coverage should include income replacement during maternity leave following pregnancy 
at a level decided by Member States, for example, where possible, at the rate equivalent to the national 
minimum wage. In situations of separation, divorce and/or widowhood, the assisting spouse should be 
entitled  to  either  claim  benefits  immediately  (widowhood  for  example)  or  to  carry  the  contributions 
with her so that these are counted as contributory years, particularly towards the pension.  

Without the vital input of assisting spouses, there is a strong likelihood that self-employed activities 
would not be sustained, whether within agriculture or in any other area of self-employment. Therefore, 
given  that  the  majority  of  assisting  spouses  are  women,  maintaining  them  in  the  informal  economy 
should  be  considered  as  a  form  of  indirect  gender  discrimination,  which  is  contrary  to  the  EU’s 
objective of equality between women and men and contrary to Article 3 of the Directive itself, which 
specifically mentions ‘ [..] the absence of all discrimination [..] directly or indirectly, by reference in 
particular to marital or family status.’ 

Since the Directive was adopted in 1986, socio-cultural norms have also changed. It is therefore the 
opinion  of  the  Advisory  Committee  that  the  Directive  needs  to  reflect  these  changes  by  including, 
alongside the terms ‘wife’ and ‘marital status’, references to non-married and same-sex couples. Many 
Member States recognise unmarried couples while others recognise same-sex relationships (including 
marriage), so the Directive should refer to these in recognition of their contribution to the economic 
sustainability of self-employed activities, including in agriculture.  

While the scope of the Directive does not address issues of equality in ownership, it is the view of the 
Advisory Committee that  this issue should be further  explored in the context of national legislation. 
By  recognising  legal  ownership  by  one  of  the  partners  only,  the  assisting  partner  remains  either 
invisible or, in cases where they opt for employee status, are in a relationship that is both intimate and 
subservient, which goes against one of the intended objectives of the Directive, which is to clarify the 
particular situation of assisting spouses. The ‘particular situation’ in this context should be understood 
as  a  partnership  that  extends  beyond  economic  gains  and  contributes  to  the  well-being  of  the  two 
adults of the partnership and their off-spring. 

Derived rights are not, in the view of the Advisory Committee, an option due to the dependency factor, 
where  women’s  rights  are  derived  from  those  of  their  husband/partner,  which  is  contrary  to  the 
principle  of  equality  between  women  and  men.  In  relation  to  derived  rights  the  term  ‘dependent 
person’ is used.  

•  How to provide leave to care for family members and paternity leave 

The  nature  of  self-employment,  including  in  agriculture,  entails  atypical  working  times  and  patterns 
where the division between work time and rest time is often blurred. In this context, existing child care 
and dependant care structures, which are generally insufficient in most Member States as testified in 

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the reporting on the Barcelona targets for child care50, are unlikely to respond to the specific needs of 
combining self-employment with family life. Therefore, the Advisory Committee proposes that further 
initiatives  be  taken,  including  possibilities  for  financial  compensation,  to  provide  care  facilities 
corresponding to the particular areas of activity and working patterns of the self-employed and their 
assisting  spouses/unmarried  partners.  The  level  of  the  benefit  could  be  the  legal  minimum  wage, 
unless the actual earnings are less than that amount  

The Advisory Committee believes that future decisions on new measures concerning maternity leave 
for self-employed workers and assisting spouses/unmarried partners living as a couple should take into 
consideration  the  outcome  of  the  current  consultations  between  the  social  partners  on  measures  to 
reconcile professional, family and private life. Some Member States do not believe that there should 
be  further  EU  legislation  in  the  area  of  maternity/paternity/parental  leave.  The  majority  of  the 
Advisory Committee believes that any new and amended measures in directives should also apply to 
self-employed  workers  and  assisting  spouses/unmarried  partners  living  as  a  couple  and  that  the 
principle of two weeks leave after childbirth, as in other forms of maternity leave, should also apply to 
self-employed workers and assisting spouses. 

The Advisory Committee also proposes that the Structural Funds be used to fund pilot and innovative 
projects  for  childcare/dependent  persons  care  to  cater  to  the  needs  and  working  patterns  of  the  self-
employed, which require more flexible forms of replacement and care services.  

Any other options for improvement 

The Advisory Committee proposes that action be taken to ensure that the costs of compulsory social 
security protection for both self-employed workers and assisting spouses/unmarried partners living as 
a couple are covered.  

In the context of a rapid changing economy, self-employment will continue to grow and expand and 
assisting  spouses/partners  will  continue  to  play  a  vital  role  in  sustaining  businesses  and  adapting  to 
changing  economic  environments.  Therefore,  it  is  crucial  that  self-employed  workers  and  assisting 
spouses/unmarried  partners  are  provided  with  opportunities  to  remain  competitive,  notably  through 
training  opportunities  and  representation  in  professional  organisations.  The  Advisory  Committee 
believes that the Member States have an important role to play in facilitating this and in ensuring the 
visibility of the self-employed and their assisting spouses/unmarried partners.  

The Advisory Committee recommends that:  

A. Legal Aspects — EU legislation 

1. Assisting spouses are given every possibility to acquire a clear professional status.  

2.  Compulsory  registration  of  assisting  spouses  is  systematically  carried  out,  while  respecting  the 
principle of subsidiarity, to ensure social security protection with the possibility of a voluntary opt-out 
clause.  

3.  In  addition  to  the  terms  ‘wife’  and  ‘marital  status’,  ‘unmarried  partner  living  as  a  couple’  and 
‘same-sex couples’ should be added. 

4. Assisting spouses are given every possibility to be covered under existing systems in Member States 
where compulsory social protection is in place for self-employed workers.  

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EN 

report  on 

The 
the  National  Reform  Programmes, 
EMCO/27/141107/EN-Final-rev1, states that the Barcelona targets are not met by most Member States. 

the  2007  Cambridge  Review  of 

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5. Financial compensation should be made available for the self-employed and their assisting spouses 
to enable them to find suitable replacement services for child and dependent person care.  

6.  Provision  for  paid  maternity/paternity  leave  should  be  made  available  to  the  self-employed  and 
assisting  spouses,  on  the  same  basis  as  for  other  employers  and  employees,  in  accordance  with 
national laws, practices and traditions.  

B. Non-legal aspects 

1. Reliable data and statistics, based on homogeneous criteria for data collection, are available in all 
Member States. The compilation of such data will necessitate the compulsory registration of assisting 
spouses in all Member States.  

2.  While  the  scope  of  the  Directive  does  not  cover  equality  in  ownership,  this  issue  should 
nevertheless be further explored in the context of national legislation.  

3.  The  Structural  Funds  should  be  used  to  fund  projects  for  childcare/dependent  persons  care, 
particularly in rural areas.  

4. Access to training opportunities and professional representation is facilitated as a means to remain 
competitive. 

C. Other actions as appropriate. 

Under  the  Treaty  establishing  the  European  Community,  income  taxes  are  not  subject  to 
harmonisation, with the exception of those cases where it is necessary for the proper functioning of the 
internal  market  and  compliance  with  the  Treaty  freedoms.  In  full  recognition  of  the  principle  of 
subsidiarity in matters relating to taxation, the Advisory Committee nevertheless proposes that, in the 
context  of  national  legislation  on  taxation,  possibilities  for  tax  incentives  should  be  explored  at 
national level to ensure that the costs of compulsory social security protection for both self-employed 
workers and assisting spouses/unmarried partners living as a couple are covered.  

The opinion of the Advisory Committee does not necessarily reflect the positions of the Member 
States and does not bind the Member States 

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Annex V: Legal context 

The main primary legal base for legislation implementing the principle of equal treatment is 
Article  141  EC  (former  Article  119).  In  the  original  Treaty  of  Rome,  Article  119  was  not 
applicable to self-employed workers. This was recognised by the established case law of the 
European  Court  of  Justice51.  This  situation  changed  with  the  entry  into  force  of  the 
Amsterdam  Treaty.  The  new  paragraph  3  of  Article  141  EC  now  applies  to  ‘matters  of 
employment and occupation’ and therefore covers self-employed workers. 

Because of this limitation in the scope of Article 119 of the Treaty of Rome, the legal texts  
adopted under this basis before the entry into force of the Amsterdam Treaty do not cover the 
self-employed.  This  is  the  case  notably  with  the  first  two  directives  adopted  on  equal 
treatment  between  women  and  men:  Directive  75/117/EEC52  on  the  application  of  the 
principle  of  equal  pay  for  men  and  women  and  Directive  76/2077/EEC53  on  the 
implementation  of  the  principle  of  equal  treatment  as  regards  access  to  employment, 
vocational training and promotion and working conditions. 

Nevertheless,  three  Directives  adopted  before  the  Amsterdam  Treaty  entered  into  force  also 
apply  to  self-employed  workers,  namely  Directives  79/7/EEC,  86/378/EEC  and  Directive 
86/613/EEC.  In  all  these  cases,  the  residual  legal  basis  concerning  the  internal  market  was 
used:  Article  235  in  the  case  of  Directive 79/7/EEC  and  Articles  100  and  235  for  the  other 
two Directives. 

After the entry  into force  of  the Amsterdam  Treaty, the self-employed  were included in the 
scope of Directives 2002/73/EC54 and 2006/54/EC55. 

Finally, another recent Directive is relevant to the self-employed, although it does not directly 
concern them: Directive 2004/113/EC56. This Directive lays down a framework for combating 
discrimination based on sex in access to and supply of goods and services. 

The legal framework for self-employed workers regarding the implementation of the principle 
of equal treatment between women and men is complex and fragmented. 

In  short,  the  legal  situation  can  be  summarised  as  follows.  Discrimination  based  on  sex  is 
prohibited in the following areas: 

51 
52 

53 

54 

55 

56 

See for example points 67 and 68 of the Court’s judgment in case C-256/01, Allonby. 
Council Directive 75/117/EEC of 10 February 1975 on the approximation of the laws of the Member 
States relating to the application of the principle of equal pay for men and women, OJ L 45, 19.2.1975, 
p. 19. 
Council  Directive  76/207/EEC  of  9  February  1976  on  the  implementation  of  the  principle  of  equal 
treatment for men and women as regards access to employment, vocational training and promotion, and 
working conditions, OJ L 39, 14.2.1976, p. 40. 
Directive 2002/73/EC of the European Parliament and of the Council of 23 September 2002 amending 
Council Directive 76/207/EEC on the implementation of the principle of equal treatment for men and 
women as regards access to employment, vocational training and promotion, and working conditions, 
OJ L 269, 5.10.2002, p. 15. 
Directive  2006/54/EC  of  the  European  Parliament  and  of  the  Council  of  5  July  2006  on  the 
implementation  of  the  principle  of  equal  opportunities  and  equal  treatment  of  men  and  women  in 
matters of employment and occupation (recast), OJ L 204, 26.7.2006, p. 23. 
Council  Directive  2004/113/EC  of  13  December  2004  implementing  the  principle  of  equal  treatment 
between men and women in the access to and supply of goods and services, OJ L 373, 21.12.2004, p. 
37. 

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•  social security and other elements of social protection (Directive 79/7/EEC); 

•  occupational schemes (Directive 86/378/EEC); 

•  conditions for access to self-employment (Directives 2002/73/EC and 2006/54/EC); 

•  access to and supply of goods and services (Directive 2004/113/EC). 

Directive  86/613/EEC  is  the  only  text  dealing  specifically  with  self-employed  workers  (and 
assisting spouses). The main provisions of the Directive can be summarised as follows. 

•  Personal  scope:  it  applies  to  self-employed  workers  and  their  spouses  who  perform  the 

same tasks or ancillary tasks; 

•  Principle of equal treatment:  it implies the absence of all discrimination on grounds of 
sex,  either  directly  or  indirectly,  by  reference  in  particular  to  marital  or  family  status. 
Member  States  must  eliminate  all  provisions  that  are  contrary  to  the  principle  of  equal 
treatment, especially in respect of the establishment, equipment or extension of a business 
or  the  launching  or  extension  of  any  other  form  of  self-employed  activity,  including 
financial facilities. 

•  Creation of a business: the conditions for the formation of a company  between spouses 
should not be more restrictive than the conditions for the formation of a company between 
unmarried persons. 

•  Assisting spouses: should be able to join a contributory social security scheme voluntarily, 
if it exists, and Member States should examine how to encourage recognition of their work. 

•  Protection of maternity and motherhood: Member States should examine whether, and 
under  what  conditions,  female  self-employed  workers  and  the  wives  of  self-employed 
workers  may,  during  interruptions  in  their  occupational  activity  owing  to  pregnancy  or 
motherhood, have access to services supplying temporary replacements or existing national 
social services, or be entitled to cash benefits under a social security scheme or under any 
other public social protection system.  

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