Expenditure in Division 853 - Other tasks in sphere of social policy

1) In 2016, a new section ‘855 – Family’ was created in the budget classification, which applied for the first time to draft budget resolutions for 2017 onwards. The aim was to keep a uniform record of funds allocated to support the family (Regulation of the Minister of Finance of 25 July 2016 on changes in the detailed classification of revenue, expenditure, proceeds and outlays and funds from foreign sources - Journal of Laws of 2016, item 1121). Some chapters from sections ‘852 – Social assistance’, ‘853 – Other tasks in the field of social policy’ and ‘753 – Compulsory social security’ have been transferred to this new section. 2) By virtue of the Act of 11 February 2016 on State aid in the upbringing of children (Journal of Laws of 2016, item 195), from 1 April 2016, an educational benefit, called “The Family 500 plus”, was introduced to families bringing up children under 18 years of age (from 1 January 2024 ‘Family 800 plus’). Until the end of 2021, this benefit was financed from the state budget, through local government units, which also received financial resources to cover the operating costs of this service. From 1 January 2022, this task was taken over by the Social Insurance Institution, while during the transitional period, local governments continued to pay benefits that were granted for the period until 31 May 2022.