A1C.207.

Sickness and disability (COFOG-A 100) consists of government expenditure on sickness and disability. This category is further classified into:

• sickness (COFOG-A 1001); and
• disability (COFOG-A 1002).

A1C.208.

Sickness (COFOG-A 1001) consists of:

• the provision of social protection in the form of cash benefits or benefits in kind that replace in whole or in part loss of earnings during a temporary inability to work due to sickness or injury;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as flat-rate or earnings-related sick leave payments, miscellaneous payments provided to help persons temporarily unable to work due to sickness or injury; and
• benefits in kind, such as assistance with daily tasks provided to persons temporarily unable to work due to sickness or injury (home help, transport facilities, etc.).

Includes: Miners phthisis compensation; payments to patients for loss of income due to hospitalisation.

Excludes: Special Benefit (classified to social exclusions not elsewhere classified (COFOG-A 1069)); workers compensation payments (classified according to function); payments for health services (classified to the appropriate class of COFOG-A 07).

A1C.209.

Disability (COFOG-A 1002) consists of:

• the provision of social protection in the form of cash benefits or benefits in kind to persons who are fully or partially unable to engage in economic activity or lead a normal life due to a physical or mental impairment that is either permanent or likely to persist beyond a minimum prescribed period;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as disability pensions paid to persons below the standard retirement age who encounter a disability which impairs their ability to work, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to reduced capacity to work, care allowances, allowances paid to disabled people undertaking work adapted to their condition or undergoing vocational training, other periodic or lump-sum payments paid to disabled persons for social protection reasons; and
• benefits in kind, such as lodging and possibly board provided to disabled persons in appropriate establishments, assistance provided to disabled persons to help them with daily tasks (home help, transport facilities, etc.), allowances paid to the person who looks after the disabled person, vocational and other training provided to further the occupational and social rehabilitation of disabled persons, miscellaneous services and goods provided to disabled persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

Includes: Respite care; development care; substitute care; domestic and personal assistance such as services provided through the Home and Community Care Program; services delivered by residential institutions such as hostels, villages and group homes and other services provided under the National Disability Insurance Scheme; transport other than public transport; supported employment and rehabilitation such as sheltered employment and training centres for people with a disability; community centres such as day care centres for people with a disability; financial assistance not primarily related to inadequate earning capacity such as concessions specifically for people with a disability (transport and material assistance, etc.); payments made to institutions for children with a disability; pensions and other benefits paid to ex-service personnel to compensate for invalidity and other permanent disablement resulting from service in the defence forces; information sessions on and for people with a disability, meals on wheels.

Excludes: Cash benefits and benefits in kind paid to disabled persons on reaching the standard retirement age (classified to old age (COFOG-A 1011)); repatriation benefits payable only to ex-service personnel (classified to the appropriate class of COFOG-A 07); medical services (classified to the appropriate class of COFOG-A 07); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)); domiciliary nursing services not provided as part of a welfare-type package (classified to community health services not elsewhere classified (COFOG-A 0759)).

A1C.210.

Old age (COFOG-A 101) consists of government expenditure on old age. This category is further classified into:

• old age (COFOG-A 1011).

A1C.211.

Old age (COFOG-A 1011) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind against the risks linked to old age (loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social and community life, etc.);
• the administration, operation or support of such social protection schemes;
• cash benefits, such as old-age pensions paid to persons on reaching the standard retirement age, anticipated old-age pensions paid to older workers who retire before the standard retirement age, partial retirement pensions paid either before or after the standard retirement age to older workers who continue working but reduce their working hours, care allowances, other periodic or lump-sum payments paid upon retirement or on account of old age; and
• benefits in kind, such as lodging and sometimes board provided to elderly persons either in specialised institutions or staying with families in appropriate establishments, assistance provided to elderly persons to help them with daily tasks (home help, transport facilities, etc.), allowances paid to the person who looks after an elderly person, miscellaneous services and goods provided to elderly persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

Includes: Pension schemes for military personnel and for government employees; administration of war veterans’ affairs; respite care; domestic and personal assistance such as services provided through the Home and Community Care Program; services delivered by residential institutions such as aged care hostels, retirement villages and homes; financial assistance not primarily related to inadequate earning capacity such as concessions for aged persons (transport and material assistance, etc.); community centres such as senior citizens centres; provision of aged information sessions; meals on wheels.

Excludes: Early retirement benefits paid to older workers who retire before reaching standard retirement age due to disability (classified to disability (COFOG-A 1002)) or unemployment (classified to unemployment (COFOG-A 1041)); medical services (classified to the appropriate class of COFOG-A 07); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)); domiciliary nursing services not provided as part of a welfare-type package (classified to community health services not elsewhere classified (COFOG-A 0759)); construction or purchase of housing for the general public or for people with special needs (classified to housing development (COFOG-A 0611)).

A1C.212.

Survivors (COFOG-A 102) consists of government expenditure on survivors. This category is further classified into:

• survivors (COFOG-A 1021).

A1C.213.

Survivors (COFOG-A 1021) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to persons who are survivors of a deceased person (such as the person's spouse, ex-spouse, children, grandchildren, parents or other relatives);
• the administration, operation or support of such social protection schemes;
• cash benefits, such as survivors' pensions, death grants, other periodic or lump-sum payments to survivors; and
• benefits in kind, such as payments towards funeral expenditure, miscellaneous services and goods provided to survivors to enable them to participate in community life.

Includes: Pensions and other benefits paid to war widows and war orphans; pensions and other benefits paid to widows who have no recent workforce experience; benefits paid where both parents of a child are deceased or are unable to care for the child in certain circumstances.

A1C.214.

Family and children (COFOG-A 103) consists of government expenditure on family and children. This category is further classified into:

• family and children (COFOG-A 1031).

A1C.215.

Family and children (COFOG-A 1031) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to households with dependent children;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as maternity allowances, birth grants, parental leave benefits, family or child allowances, other periodic or lump-sum payments to support households and help them meet the costs of specific needs (for example, those of the lone parent families or families with handicapped children); and
• benefits in kind, such as shelter and board provided to pre-school children during the day or part of the day, financial assistance towards payment of a nurse to look after children during the day, shelter and board provided to children and families on a permanent basis (orphanages, foster families, etc.), goods and services provided at home to children or to those who care for them, miscellaneous services and goods provided to families, young people or children (holiday and leisure centres).

Includes: Long day care centres; family day care; occasional care; play centres, crèches, other child care centres; outside school hours care; subsidies for child care assistance; rebates for child care; substitute care both short term and permanent; information, advice and referral particularly in adoption; development and monitoring of family/household management skills; specialist homelessness services for youth provided under the National Affordable Housing Agreement; protective investigation; protective supervision; statutory guardianship management; protective accommodation; services delivered by residential institutions such as centres, villages, shelters, hostels, youth refuges, juvenile hostels, campus homes and family group homes; administration and operation of temporary or longer term emergency housing, including women's shelters; marriage and child/juvenile counselling; assessment and evaluation of offenders by non-judicial bodies; payments made to households on a per child basis such as Family Tax Benefit.

Excludes: Family planning services (classified to public health services (COFOG-A 0761)); payments made to institutions for children with a disability (classified to disability (COFOG-A 1002)); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); pre-primary education programs delivered in a school-type environment, designed to bridge the gap between home and school atmosphere (classified to government pre-primary education (COFOG-A 0911) or non-government pre-primary education (COFOG-A 0912)); construction or purchase of housing for the general public or for people with special needs (classified to housing development (COFOG-A 0611)).

A1C.216.

Unemployment (COFOG-A 104) consists of government expenditure on unemployment. This category is further classified into:

• unemployment (COFOG-A 1041).

A1C.217.

Unemployment (COFOG-A 1041) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to persons who are capable of work, available for work but are unable to find suitable employment;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as full and partial unemployment benefits, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to unemployment or job reduction caused by economic measures, allowances to targeted groups in the labour force who take part in training schemes intended to develop their potential for employment, redundancy compensation, other periodic or lump-sum payments to the unemployed, particularly the long-term unemployed; and
• benefits in kind, such as mobility and resettlement payments, vocational training provided to persons without a job or retraining provided to persons at risk of losing their job, accommodation, food or clothes provided to unemployed persons and their families.

Excludes: General programs or schemes directed towards increasing labour mobility, reducing the rate of unemployment or promoting the employment of disadvantaged or other groups characterised by high unemployment (classified to general labour affairs (COFOG-A 0412)); cash benefits and benefits in kind paid to unemployed persons on reaching the standard retirement age (classified to old age (COFOG-A 1011)); government labour exchanges (classified to general labour affairs (COFOG-A 0412)); unemployment relief grants (classified according to function or to general labour affairs (COFOG-A 0412)); cash benefits and benefits in kind paid to people who are sick and thereby suffer loss of income due to work incapacity (classified to sickness (COFOG-A 1001)); Special Benefit (classified to social exclusions not elsewhere classified (COFOG-A 1069)).

A1C.218.

Housing (COFOG-A 105) consists of government expenditure on housing. This category is further classified into:

• housing (COFOG-A 1051).

A1C.219.

Housing (COFOG-A 1051) consists of:

• the provision of social protection in the form of benefits in kind to help households meet the cost of housing (recipients of these benefits are means tested);
• the administration, operation or support of such social protection schemes; and
• benefits in kind, such as payments made on a temporary or long-term basis to help tenants with rent costs, payments to alleviate the current housing costs of owner-occupiers (that is to help with payment mortgages or interest), provision of low-cost or social housing.

Includes: Rental subsidies and allowances; low cost mortgage financing for home building or purchase; conditional financial assistance for the construction of homes; financing of homes for ex-service personnel.

A1C.220.

Social exclusion not elsewhere classified (COFOG-A 106) consists of government expenditure on social exclusion not elsewhere classified. This category is further classified into:

• social exclusion not elsewhere classified (COFOG-A 1069).

A1C.221.

Social exclusion not elsewhere classified (COFOG-A 1069) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to persons who are socially excluded or at risk of social exclusion (such as persons who are destitute, low-income earners, immigrants, indigenous people, refugees, alcohol and substance abusers, victims of criminal violence, etc.);
• the administration and operation of such social protection schemes;
• cash benefits, such as income support and other cash payments to the destitute and vulnerable persons to help alleviate poverty or assist in difficult situations; and
• benefits in kind, such as short-term and long-term shelter and board provided to destitute and vulnerable persons, rehabilitation of alcohol and substance abusers, services and goods to help vulnerable persons such as counselling, day shelter, help with carrying out daily tasks, food, clothing, fuel, etc.

Includes: Payments such as Special Benefit; assistance for homeless people other than youth such as that provided under the National Affordable Housing Agreement; information, advice and referral services; prisoners' aid; care of refugees; premarital education; Aboriginal and Torres Strait Islander welfare services; general casework services which lead to the determination of eligibility for income assistance or welfare services; benefits in kind provided to persons in times of personal and family emergencies; financial assistance (other than for the aged and the disabled) not primarily related to inadequate earning capacity; community and management support; assistance for individuals or households with inadequate earning capacity such as telephone, rental, postal, transport and rate concessions; drug and alcohol treatment and prevention programs such as petrol sniffing programs and living with alcohol programs.

Excludes: Transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)).

A1C.222.

Research and development - social protection (COFOG-A 107) consists of government expenditure on research and development related to social protection. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - social protection (COFOG-A 1071).

A1C.223.

Research and development - social protection (COFOG-A 1071) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to social protection; and
• grants, loans and subsidies to support applied research and experimental development related to social protection undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.224.

Social protection not elsewhere classified (COFOG-A 109) consists of government expenditure on social protection not elsewhere classified. This category is further classified into:

• natural disaster relief (COFOG-A 1091); and
• social protection not elsewhere classified (COFOG-A 1099).

A1C.225.

Natural disaster relief (COFOG-A 1091) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to victims of natural disasters; and
• the administration, planning, operation or support of services relating to natural disaster relief.

Includes: Programs concerned with the immediate relief of victims of drought, fires, floods, cyclones, earthquakes and other natural disasters; programs concerned with the initial restoration of community services and facilities; purchase and storage of food, equipment and other supplies for emergency use in the case of natural disasters; operations of state emergency services that can be allocated to natural disaster relief.

Excludes: Maintenance of state emergency services, such as through local government contributions (classified to civil protection services (COFOG-A 0321)); state emergency service operations that cannot be allocated to natural disaster relief (classified to civil protection services (COFOG-A 0321)); relief of victims of man-made disasters (classified to social protection not elsewhere classified (COFOG-A 1099)); reconstruction activities following man-made disasters (classified to according to function); long term reconstruction and relief activities following natural disasters (classified according to function).

A1C.226.

Social protection not elsewhere classified (COFOG-A 1099) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall social protection policies, plans, programs and budgets; preparation and enforcement of legislation and standards for the provision of social protection; production and dissemination of general information, technical documentation and statistics on social protection.

Includes: Provision of social protection in the form of cash benefits and benefits in kind to victims of man-made disasters; purchase and storage of food equipment and other supplies for emergency use in the case of man-made disasters; financial compensation to individuals or their families, who as victims of criminal activities suffered injury, illness or death; social protection affairs and services that cannot be classified to sickness and disability (COFOG-A 100), old age (COFOG-A 101), survivors (COFOG-A 102), family and children (COFOG-A 103), unemployment (COFOG-A 104), housing (COFOG-A 105), social exclusion not elsewhere classified (COFOG-A 106), research and development - social protection (COFOG-A 107) or natural disaster relief (COFOG-A 1091).; payments by one government unit to another government unit to allow for support to be provided in case of an event or circumstance that may occur in the future and the nature of which is unknown at the time.

Excludes: Relief of victims of natural disasters (classified to natural disaster relief (COFOG-A 1091)).