Isle of Man

Old Age, Disability, and Survivors

Regulatory Framework

First law: 1948.

Current laws: 1992 (consolidated legislation); 1995 (pensions); 1999 (welfare reform and pensions), implemented in 2000 and 2001; 2004, 2007, 2008 and 2011 (pensions); 2009 (welfare reform).

Type of program: Social insurance and social assistance system.

Coverage

Contributory benefits: Employed persons with weekly earnings of at least £112.

Self-employed persons with net annual income of at least £5,995 are covered for all social insurance benefits except the state second pension, work injury benefits, contributory job seeker's allowance, paternity allowance, and adoption allowance.

Voluntary coverage for the basic retirement pension and bereavement benefits for nonemployed persons and employed persons with weekly earnings of less than £112.

Noncontributory benefits: Residents of the Isle of Man.

Source of Funds

Insured person: 11% of weekly earnings from £120 (£118 from April 6, 2016) to £784 and 1% of weekly earnings above £784.

Around 21% of the insured's contribution is allocated to the Health Services for the cost of medical benefits. The insured's contributions also finance sickness, maternity, paternity, and adoption benefits, work injury benefits, carer's allowance, the nursing care contribution and unemployment benefits.

The voluntarily insured pay a flat-rate of £14.10 a week (basic retirement pension and bereavement benefits).

Self-employed person: A flat rate of £5.40 a week plus 8% of annual earnings from £6,136 to £40,768 and 1% of earnings above £40,768.

Around 21% of the self-employed person's contribution is allocated to the Health Services for the costs of medical benefits. The self-employed person's contributions finance all social insurance benefits except the state second pension, work injury benefits, paternity and adoption benefits and the contributory job seeker's allowance.

Employer: 12.8% of the employee's weekly earnings greater than £117 (£118 from April 6, 2016).

Around 21% of the employer's contribution is allocated to the Health Services for the cost of medical benefits. The employer's contributions also finance sickness, maternity, paternity, and adoption benefits, work injury benefits, and unemployment benefits.

Government: The total cost of means-tested allowances and other noncontributory benefits.

Qualifying Conditions

Basic state retirement pension (flat rate): Age 65 (men) or age 63 (women, gradually rising to age 65 by November 2018), with 30 years of paid or credited contributions. The retirement age (men and women) will gradually rise from age 65 to age 66 from 2018 to 2020.

Partial pension: A reduced pension is paid at the state pension age with one to 29 years of paid or credited contributions.

Retirement is not necessary.

Deferred pension: Persons reaching the state pension age before April 6, 2016 may defer the pension.

The basic retirement pension is payable abroad, though annual increases according to changes in the cost of living are only paid if living in a country with a reciprocal agreement.

Pension supplement: Paid if ordinarily residing in the Isle of Man, has at least 10 years of paid contributions in the Isle of Man, and is entitled to the basic state retirement pension.

State second pension (S2P–earnings related): Age 65 (men) or age 63 (women, gradually rising to 65 by November 2018). The retirement age (men and women) will gradually rise from age 65 to age 66 from 2018 to 2020. The earnings-related pension is based on contributions paid as an employed person on earnings between the lower earnings limit and the upper accrual point in any tax year since April 1978.

The annual lower earnings limit is £5,824.

The annual upper accrual point is £40,040.

The state second pension is payable abroad, though annual increases according to changes in the cost of living are only paid if living in a country with a reciprocal agreement.

Old person's pension (noncontributory): Aged 80 or older as of April 6, 2016 and receiving less than 60% of the full basic state retirement pension. The insured must be ordinarily residing in the Isle of Man and must have lived in the Isle of Man or the United Kingdom for at least 10 years in any 20-year consecutive period after age 60.

The old-person's pension is payable abroad.

Retirement pension premium: Aged 75 or older, ordinarily residing in the Isle of Man, and eligible for or receiving a basic state retirement pension. The insured must have at least 10 years of paid contributions in the Isle of Man.

Income support (noncontributory, means tested): Aged 16 or older with income below prescribed levels working less than 16 hours a week (or whose partner is working less than 24 hours a week).

Long-term incapacity benefit: Must be younger than the state pension age and unable to work as the result of an illness or a disability. The insured must have paid contributions on earnings of at least 25 times the weekly lower earnings limit in one of the last two tax years and paid or credited contributions on earnings of at least 50 times the weekly lower earnings limit in each of the last two tax years. The benefit is paid after 52 weeks of incapacity for work (as determined by a medical assessment) or after 28 weeks if terminally ill or receiving the highest-rate care component of the disability living allowance.

The weekly lower earnings limit is £112.

The benefit is also paid under specific conditions to persons who became incapable of work in their youth.

Pension supplement: Aged 45 or older with at least 10 years of paid contributions in the Isle of Man, ordinarily residing in the Isle of Man, and entitled to the long-term incapacity benefit and to the high-rate care component of the disability living allowance.

Disability living allowance (noncontributory): Paid if the disability began before age 65. Must reside permanently in the Isle of Man and have lived in the Isle of Man or the United Kingdom for at least 104 of the last 156 weeks. The allowance is determined by care and mobility needs and is paid after three months of disability (paid immediately if terminally ill).

Attendance allowance (noncontributory): Paid if the disability began at age 65 or older and the insured needs a high level of care. Must reside permanently in the Isle of Man and have lived in the Isle of Man or the United Kingdom for at least 104 of the last 156 weeks. The allowance is usually paid after six months of disability (paid immediately if terminally ill).

Employed person's allowance (noncontributory, means tested): Paid to persons enrolled in a training course, starting work, or already employed for at least 16 hours a week with an illness or disability that puts them at a disadvantage in securing employment; persons receiving the disability living allowance or attendance allowance; and persons who have received an incapacity benefit (short-term high rate or long-term rate), a severe disablement allowance, or income support (in certain circumstances) in the eight weeks before making the claim. The insured or their partner must have been born in the Isle of Man, work in the Isle of Man, or have resided in the Isle of Man for at least five years (may be waived in exceptional circumstances). The means test varies according to the family situation, number of children, housing costs, number of hours worked, and child care costs.

Carer's allowance (noncontributory, earnings tested): Paid to an insured person who forgoes full-time work to care for a person with a severe disability (who is receiving certain qualifying benefits) for at least 35 hours a week. The caregiver must be older than age 16 at the time of the claim and not be a full-time student or earning more than £106 a week (£112 from April 2016) (after deducting for allowable expenses) The caregiver must reside permanently in the Isle of Man and have lived in the Isle of Man or the United Kingdom for at least 104 of the last 156 weeks.

Widow's pension: Paid if death occurred before April 9, 2001 and the deceased was receiving or was entitled to receive a basic state pension at the time of death.

The pension is payable abroad.

Widowed parent's allowance: Paid if death occurred on or after April 9, 2001 to a widow(er) who receives a child benefit for their children or is pregnant, if the deceased spouse paid at least 52 weeks of contributions (50 if paid before 1975) with paid contributions for 90% of his or her working life (at least 25% for the partial benefit). The survivor must be younger than the normal pensionable age and have been married to the deceased at the time of death.

The allowance is payable abroad.

Bereavement allowance: Paid to survivors aged 45 or older when the spouse died or when the widowed parent's allowance ceased, and who were married to the deceased at the time of death. The deceased must have had at least 52 weeks of paid contributions (50 if paid before 1975), and paid contributions for 90% of his or her working life (at least 25% for the partial benefit). The allowance is paid for 52 weeks after the insured died.

The allowance is payable abroad.

Pension supplement: Paid if aged 45 or older with at least 10 years of paid contributions in the Isle of Man, ordinarily residing in the Isle of Man, and entitled to the widow's pension or the widowed parent's allowance.

Bereavement payment: Paid to a widow(er) younger than age 60, or for a survivor whose spouse was not entitled to the basic state retirement pension at the time of death, if the spouse had at least 25 weeks of paid contributions in any tax year, or the deceased's death was work-related. The survivor must have been married to the deceased at the time of death.

Guardian's allowance: Paid for raising an orphan or, in some cases, a child with one surviving parent.

Funeral grant (universal benefit): Paid when a resident of Isle of Man dies.

Old-Age Benefits

Basic state retirement pension (flat rate): The maximum weekly pension is £115.95 (£119.30 from April 2016); an additional £2 a week if aged 80 or older.

Partial pension: The pension is reduced according to the percentage of paid or credited contributions during the insured's working life.

Dependent's supplement: £65.70 a week is paid for each dependent adult plus an additional £2 a week if the dependent is older than age 80.

Deferred pension: The pension is increased by approximately 10.4% for each year of deferral; the minimum deferral period is five weeks. If the pension is deferred for at least 12 consecutive months, the increase may be paid as a taxable lump sum plus interest.

There is no earnings test for pensioners who work while receiving the basic state retirement pension.

A person who qualifies for both the basic state retirement pension and the caregiver's allowance (see permanent disability benefits, below) receives the higher of the two benefits.

Pension supplement: The weekly rate is 46.355% (45.054% from April 2016) of the basic state retirement pension, up to £53.75.

State second pension (S2P–earnings related): The pension is based on average indexed earnings.

Old person's pension: £69.50 (£71.50 from April 2016) a week is paid minus any basic state retirement pension entitlement. The pension is paid weekly or monthly.

Retirement pension premium: Up to £16.15 a week is paid.

The benefit is reduced by the amount received for the S2P, “contracted out deductions”, and the £2 a week addition to basic state retirement pension if over age 80.

Income support (noncontributory, means tested): The benefit depends on income and household circumstances. Assistance may be given for housing costs and loans, or grants paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000.

Benefit adjustment: Benefits are adjusted annually in April. The basic state retirement pension and the old person's pension are increased by the greater of the increase in the United Kingdom consumer prices index, the increase in UK average earnings and 2.5%. S2P and the retirement pension premium are adjusted according to the United Kingdom consumer prices index. Income support is generally adjusted according to the Isle of Man consumer prices index. The pension supplement has not been increased since April 2013.

Permanent Disability Benefits

Long-term incapacity benefit: £105.35 a week is paid from the 53rd week of incapacity (from the 29th week if terminally ill) after the short-term incapacity benefit ceases (see Sickness and Maternity). A supplement is paid if the disability began before age 45.

Dependent's supplement: £61.20 a week is paid for each dependent adult.

Pension supplement: £40.68 a week is paid.

Disability living allowance (noncontributory): The care component is £20.10, £50.70, or £75.65 a week according to care needs. The mobility component is £20.10 £or £54.80 a week according to the level of mobility impairment. The benefit is paid weekly or monthly.

Attendance allowance (noncontributory): £50.70 or £75.65 a week is paid according to need.

Employed person's allowance (noncontributory, means tested): £0.70 is paid for every £1 of income that falls below the prescribed level depending on the size of the family, the number of work hours, and other factors. Benefits may be reduced with personal savings greater than £13,000. The allowance is awarded for between four and 26 weeks; thereafter, the award may be renewed.

Carers' allowance (noncontributory, earnings tested): £112.10 a week is paid. The benefit may be paid for up to eight weeks after the person cared for dies.

Benefit adjustment: Benefits are adjusted annually in April according to increases in the Isle of Man consumer prices index.

Income support (noncontributory, means tested): The benefit depends on income and household circumstances. Assistance may be given for housing costs and loans, or grants paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000.

Benefit adjustment: Income support benefits are adjusted annually in April according to increases in the Isle of Man consumer prices index.

Survivor Benefits

Widow's pension: Up to £112.55 a week is paid.

Pension supplement: Up to £52.85 a week is paid.

Widowed parent's allowance: Up to £112.55 a week is paid.

Allowance supplement: Up to £52.85 a week is paid.

Bereavement allowance: Up to £112.55 a week is paid to a widow(er) aged 55 or older at the time of the deceased's death depending on the insured's number of paid contributions; reduced if aged 45 to 54 according to the survivor's age when widowed. The allowance is paid weekly or monthly from the first day after the insured's death for up to 52 weeks.

Guardian's allowance: £16.55 a week is paid for each child.

Benefit adjustment: Benefits are adjusted annually in April according to increases in the United Kingdom consumer prices index.

Income support (noncontributory, means tested): The benefit depends on income and household circumstances. Assistance may be given for housing costs and loans, or grants paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000.

Benefit adjustment: Income support benefits are adjusted annually in April according to increases in the Isle of Man consumer prices index.

Bereavement payment: A lump sum of £2,000 is paid.

Funeral grant (universal benefit): A lump sum of £210 is paid if the death occurs in the Isle of Man; £350 if outside the Isle of Man and burial or cremation is to take place within the Isle of Man. Additional support is provided to persons receiving income-related benefits with personal savings of less than £6,000.

Benefit adjustment: Benefits are adjusted on an ad hoc basis.

Administrative Organization

Isle of Man Treasury, Social Security Division (http://www.gov.im) administers and distributes pensions and benefits.

Isle of Man Treasury, Income Tax Division (http://www.gov.im) collects national insurance contributions.

Sickness and Maternity

Regulatory Framework

First law: 1951.

Current laws: 1992 (pensions); 1994 (incapacity benefit); 1999 (welfare reform and pensions), implemented in 2000 and 2001; 2001 (national health service), implemented in 2003; and 2009 (welfare reform).

Type of program: Social insurance, social assistance (cash benefits), and universal (medical benefits) system.

Coverage

Short-term incapacity benefit: Employed and certain nonemployed persons.

Maternity allowance and payment: Employed and certain nonemployed women.

Paternity allowance: Employed men who ordinarily reside in the Isle of Man.

Adoption allowance: Employed persons who ordinarily reside in the Isle of Man.

Income support (noncontributory): Residents of the Isle of Man.

Medical benefits: Residents of the Isle of Man.

Source of Funds

Insured person: For incapacity benefit and maternity allowance, see source of funds under Old Age, Disability, and Survivors.

Self-employed person: For incapacity benefit and maternity allowance, see source of funds under Old Age, Disability, and Survivors.

Employer: For incapacity benefit and maternity allowance, see source of funds under Old Age, Disability, and Survivors.

Government: Most of the cost of medical benefits and the total cost of means-tested and noncontributory allowances.

Qualifying Conditions

Short-term incapacity benefit: Must have at least four consecutive days of sickness within a period of incapacity for work. Contributions must be paid on earnings of at least 25 times the weekly lower earnings limit in one of the last two tax years and paid or credited contributions on earnings of at least 50 times the weekly lower earnings limit in each of the last two tax years.

The weekly lower earnings limit is £112.

The insured must be younger than the state pensionable age.

Maternity and adoption allowance: Must have worked for at least 26 weeks, have at least 13 weeks of paid contributions in the 66-week period before the expected week of childbirth or agreed adoption, and have earned at least £30 a week or paid self-employed contributions for at least 13 of those weeks. Insured women who do not qualify for a maternity allowance may qualify for a short-term incapacity benefit for six weeks before and two weeks after the expected date of childbirth. Must have ceased work or have taken leave from work to look after an adopted child. Only one adoptive parent may receive the adoption allowance.

Individuals are eligible to receive a benefit for adopting a child, but only one member of a couple will receive the allowance. Self-employed persons are ineligible for the adoption allowance.

Paternity allowance: Must be employed continuously for at least 26 weeks by the same employer up to and including the 15th week before the expected date of childbirth (in case of adoption, 26 consecutive weeks immediately before the date the adoption is confirmed). The insured's weekly earnings must be at least equal to the lower earnings limit of £112 in any eight weeks of the 26-week period. The insured must also be the child's father, married to the child's mother, the person adopting the child, or living with the child's mother or the person adopting the child in an enduring family relationship.

Maternity payment: Must be older than age 16, expecting a child within 11 weeks, or had a baby or adopted a child under 12 months of age within the last three months, and the pregnancy must last at least 25 weeks. The mother or her partner must be receiving certain low-income benefits, and have savings of £6,000 or less.

Income support (noncontributory, means tested): Paid to persons residing in the Isle of Man with income below prescribed levels and working less than 16 hours a week (or whose partner is working less than 24 hours a week).

Medical benefits: Must reside in the Isle of Man.

Sickness and Maternity Benefits

Short-term incapacity benefit: £79.45 a week is paid after a three-day waiting period for the first 28 weeks; £94.05 a week is paid from week 29 up to 52 weeks.

Dependent supplement: £47.65 a week is paid for a spouse or person looking after the insured's child with earnings less than £47.65 a week.

Maternity and adoption allowance: 90% of the insured's average earnings a week is paid for up to 39 weeks (a flat rate of £136.78 a week for the self-employed) starting no earlier than 11 weeks before the expected date of childbirth or two weeks before the child is placed for adoption.

Average earnings are based on the 13 weeks with the highest earnings during the 66-week period before the expected date of childbirth or adoption.

The maximum weekly benefit is £179.85.

Paternity allowance: 90% of the insured's average earnings is paid for up to two weeks in the first eight weeks following the date of childbirth or adoption of a child.

The maximum weekly benefit is £179.85.

Maternity payment: A lump sum of £500 is paid for each child; £250 if the mother or her partner has received a maternity payment within the last three years.

Benefit adjustment: The standard rates of the short-term incapacity benefit and the maternity allowance for the self-employed are adjusted annually in April each year according to increases in the United Kingdom consumer prices index. The maximum rates of the maternity allowance and the paternity allowance for employed persons are adjusted on an ad hoc basis.

Income support (noncontributory, means tested): Cash benefits are paid to those with income below prescribed levels and vary according to the claimant's age, family situation, number of children, and housing costs. Assistance may be given for housing costs and loans or grants paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000.

Benefit adjustment: Income support rates are generally adjusted annually in April each year according to increases in the Isle of Man consumer prices index.

Workers' Medical Benefits

Doctors and dentists under contract with and paid directly by the Department of Health and Social Care provide medical services. Benefits include general practitioner care, specialist services, hospitalization, maternity care, dental care, medicine, appliances, home nursing, and family planning.

Most social security benefits may be paid indefinitely while receiving free hospital in-patient services; attendance allowance and disability living allowance are withdrawn after four weeks of hospitalization.

Cost sharing: Patients pay £3.85 for each prescription; £16.50, £45.60, or £198.00 for dental services according to the services provided. Insured persons receiving income-related benefits, students younger than age 19, expectant mothers, and war pensioners do not pay for prescription or dental services; individuals aged 60 or older do not pay prescription charges, and individuals aged 65 or older do not pay for dental services.

There is no limit to duration.

Dependents' Medical Benefits

Medical benefits for dependents are the same as those for the insured.

Administrative Organization

Isle of Man Treasury, Social Security Division (http://www.gov.im) administers and distributes pensions and benefits.

Isle of Man Treasury, Income Tax Division (http://www.gov.im) collects national insurance contributions.

Isle of Man Department of Health and Social Care (http://www.gov.im) administers and provides medical services.

Work Injury

Regulatory Framework

First law: 1948.

Current law: 1992 (consolidated legislation).

Type of program: Social insurance system.

Coverage

Employed persons who reside in the Isle of Man.

Exclusions: Self-employed persons and military personnel.

Source of Funds

Insured person: See source of funds under Old Age, Disability, and Survivors.

Self-employed person: Not applicable.

Employer: See source of funds under Old Age, Disability, and Survivors.

Government: See source of funds under Old Age, Disability, and Survivors.

Qualifying Conditions

Industrial injuries disablement benefit: There is no minimum qualifying period. For a work-related injury or occupational disease, the insured must be an employee.

Income support (noncontributory, means tested): Paid to persons with income below prescribed levels and varies according to the claimant's age, family situation, number of children, and housing costs. Assistance may be given for housing costs and loans or grants paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000. The benefit is not paid to persons working more than 16 hours a week (or whose partner is working 24 hours or more a week).

Temporary Disability Benefits

Short-term incapacity benefit: £79.45 a week is paid for the first 28 weeks; £94.05 a week from week 29 up to 52 weeks.

Dependent supplement: £47.65 a week is paid for a spouse or person looking after the insured's child with earnings less than £47.65 a week.

Income support (noncontributory, means tested): Cash benefits are paid according to the claimant's age, family situation, number of children, and housing costs. Assistance may be given for housing costs and loans or grants paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000. The benefit is not paid to persons working more than 16 hours a week (or whose partner is working 24 hours or more a week).

Permanent Disability Benefits

Industrial injuries disablement benefit: If the insured is assessed with a 100% disability, up to £168.00 a week is paid from the 90th day after the accident or the onset of the occupational disease. The benefit is paid weekly or monthly.

A reduced benefit is paid if the insured is younger than age 18 and has no dependents.

A medical board assesses the degree of disability.

Partial disability: The benefit varies from £33.60 a week for an assessed degree of disability of at least 14%, up to £151.20 a week for an assessed degree of disability of at least 90%.

No benefit is paid for an assessed degree of disability of less than 14%, unless the insured is diagnosed with an occupational respiratory disease.

Constant-attendance allowance: Paid if the insured requires the constant attendance of others to perform daily functions. The weekly allowance is £33.60, £67.20, £100.80, or £134.40, according to attendance needs. (Other complementary benefits are paid under certain conditions to persons with exceptionally severe disabilities, having difficulties in finding suitable employment, or if disabled from a young age.)

The industrial injuries disablement benefit is paid in addition to any contributory benefits the insured may also be entitled to, including the long-term disability benefit or retirement pension.

Workers' Medical Benefits

The Department of Health and Social Care provides all necessary benefits.

Survivor Benefits

Widowed parent's allowance: Up to £112.55 a week is paid to a widowed parent who receives child benefits for at least one dependent child. The allowance is paid weekly or monthly.

Allowance supplement: Up to £52.85 a week.

Partial allowance: A reduced allowance is paid if the deceased made contributions for between 25% and 90% of his or her working life.

The allowance ceases on reaching the state pensionable age or on remarriage. The allowance is suspended if the survivor is cohabiting with a partner.

Bereavement allowance: Up to £112.55 a week is paid to a widow(er) aged 55 or older at the time of the deceased's death depending on the insured's number of paid contributions; reduced if aged 45 to 54 according to the survivor's age when widowed. The allowance is paid weekly or monthly from the first day after the insured's death for up to 52 weeks.

The allowance ceases on remarriage and is suspended if the survivor is cohabiting with a partner.

Bereavement payment: A lump sum of £2,000 is paid immediately to help with costs related to the death of a spouse.

Guardian's allowance: £16.55 a week is paid for each child.

Funeral grant (universal benefit): £210 is paid if the death occurs in the Isle of Man; £350 if the death occurs outside the Isle of Man and burial or cremation is to take place within the Isle of Man. Additional support is provided to persons receiving income-related benefits with personal savings of less than £6,000.

Administrative Organization

Isle of Man Treasury, Social Security Division (http://www.gov.im) administers and distributes pensions and benefits.

Isle of Man Treasury, Income Tax Division (http://www.gov.im) collects national insurance contributions.

Isle of Man Department of Health and Social Care (http://www.gov.im) administers and provides medical services.

Unemployment

Regulatory Framework

First law: 1948.

Current law: 1995 (job seekers).

Type of program: Social insurance and social assistance system.

Coverage

Social insurance: All employed persons.

Exclusions: Self-employed persons.

Social assistance: Residents of the Isle of Man.

Source of Funds

Insured person: See source of funds under Old Age, Disability, and Survivors.

Self-employed person: Not applicable.

Employer: See source of funds under Old Age, Disability, and Survivors

Government: The total cost of noncontributory social assistance allowances.

Qualifying Conditions

Job seeker's allowance (social insurance): Must be aged 16 or older but younger than the state pensionable age, and involuntarily unemployed. Contributions must have been paid on earnings of at least 25 times the weekly lower earnings limit in one of the last two tax years before the start of the benefit year (January to December). The insured must have paid or credited contributions on earnings of at least 50 times the lower earnings limit in each of the two tax years before the start of the benefit.

The weekly lower earnings limit is £112.

The job seeker must be registered as unemployed, be capable of and actively seeking employment, be physically present in the Isle of Man, and have a current Jobseeker's Agreement.

The Jobseeker's Agreement is drafted and signed by the job seeker and the job seeker's advisor, and requires the job seeker to actively seek work and/or training. Failure to sign a Jobseeker's Agreement results in the suspension of benefits.

Job seeker's allowance (social assistance): Paid to job seekers with income below prescribed levels.

The job seeker must be registered as unemployed, be capable of and actively seeking employment, be earning less than a prescribed amount, be physically present in the Isle of Man, and have a current Jobseeker's Agreement.

The Jobseeker's Agreement is drafted and signed by the job seeker and the job seeker's advisor, and requires the job seeker to actively seek work and/or training. Failure to sign a Jobseeker's Agreement results in the suspension of benefits.

Unemployment Benefits

Job seeker's allowance (social insurance): A flat-rate £73.10 a week is paid after a three-day waiting period for up to six months if aged 25 or older; £57.90 a week if younger than age 25.

Job seeker's allowance (social assistance): The allowance varies depending on the claimant's age, family income, and household composition. Assistance can be given with housing costs, and loans or grants may be paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000.

Administrative Organization

Isle of Man Treasury, Social Security Division (http://www.gov.im) administers and distributes pensions and benefits.

Isle of Man Treasury, Income Tax Division (http://www.gov.im) collects national insurance contributions.

Family Allowances

Regulatory Framework

First law: 1951.

Current law: 1992 (consolidated legislation).

Type of program: Income tested (child benefit) and social assistance (employed person's allowance) system.

Coverage

Residents of the Isle of Man with one or more dependent children.

Source of Funds

Insured person: None.

Self-employed person: None.

Employer: None.

Government: The total cost.

Qualifying Conditions

Child benefit (noncontributory, income tested): The child must be younger than age 16 (age 20 if a student). Parents must have resided in the Isle of Man or the United Kingdom for at least 182 days in the last 52 weeks or meet certain special conditions. Family income must not exceed £80,000 a year. Reduced rates of allowance are payable if family income is between £50,000 and £80,000 a year.

Maternity grant: Paid to women aged 16 or older whose pregnancy lasts at least to the 25th week or to an individual or couple adopting an infant younger than 12 months at the date of the claim. The beneficiary or his or her partner must be receiving an income-related benefit (income support, job seeker's allowance (social assistance), family income supplement, or disability working allowance).

Employed person's allowance (income tested): Paid to employed or self-employed persons working at least 16 hours a week (single parents) or at least 30 hours a week (couples) who are responsible for a child. Also paid to childless couples if one or both partners is severely disabled or cares for a severely disabled person and at least one member of the couple is working for at least 16 hours a week. Family income must be below the prescribed threshold depending on the number of children and adults in the family and whether any of them is disabled, housing costs, number of hours worked, and cost of child care.

Income support (noncontributory, means tested): Paid to single parents with income below prescribed levels who work up to 16 hours a week. Assistance can be given with housing costs, and loans or grants are paid to cover urgent and exceptional needs. Benefits may be reduced with personal savings greater than £13,000.

Family Allowance Benefits

Child benefit (noncontributory, income tested): Up to £20.40 a week is paid for the eldest or only child younger than age 16; up to £13.50 for each subsequent child. The benefit is paid weekly or monthly.

Maternity grant: A lump sum of up to £500 is paid.

Employed person's allowance (income tested): £0.70 is paid for every £1 of income that falls below the prescribed threshold. The benefit is paid weekly or monthly. Awards can be made for between four and 26 weeks and can be renewed thereafter.

Income support (noncontributory, means tested): Cash benefits are paid to those with income below prescribed levels.

Administrative Organization

Isle of Man Treasury, Social Security Division (http://www.gov.im) administers and distributes pensions and benefits.

Isle of Man Treasury, Income Tax Division (http://www.gov.im) collects national insurance contributions