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Efnisyfirlit
1 INNGANGUR.................................................................................................................................. 1
2 EÐLI OG MARKMIÐ FJÁRSTUÐNINGS VEGNA BARNA .................................................... 2
2.1 ÞRÓUN BARNABÓTA..................................................................................................................... 3
2.2 ALTÆKAR EÐA ÞARFAMIÐAÐAR BÆTUR .................................................................................... 5
2.3 NIÐURGREIÐSLA Á ÞJÓNUSTU EÐA GREIÐSLA BÓTA .................................................................. 8
3 TILFÆRSLUR – TEGUNDIR OG VIRKNI .............................................................................. 10
3.1 TEKJUSKATTUR .......................................................................................................................... 10
3.2 GREIÐSLUR VEGNA BARNA ......................................................................................................... 11
3.2.1 BARNABÆTUR .......................................................................................................................................11
3.2.2 MEÐLAG ..................................................................................................................................................14
3.2.3 MÆÐRA- OG FEÐRALAUN.....................................................................................................................16
3.2.4 BARNALÍFEYRIR ....................................................................................................................................17
3.2.5 AÐRAR BARNATENGDAR GREIÐSLUR ALMANNATRYGGINGA .........................................................17
3.3 AÐRAR TILFÆRSLUR .................................................................................................................. 18
3.3.1 ATVINNULEYSISTRYGGINGAR..............................................................................................................18
3.3.2 NÁMSLÁN ...............................................................................................................................................19
3.3.3 FJÁRHAGSAÐSTOÐ SVEITARFÉLAGA ...................................................................................................19
3.3.4 LÍFEYRISTRYGGINGAR ..........................................................................................................................21
3.3.5 FÆÐINGARORLOF ..................................................................................................................................22
3.3.6 GREIÐSLUR FRÁ SVEITARFÉLÖGUM ....................................................................................................22
3.4 STUÐNINGUR VEGNA HÚSNÆÐISKOSTNAÐAR .......................................................................... 23
3.4.1 HÚSALEIGUBÆTUR ...............................................................................................................................23
3.4.2 VAXTABÆTUR ........................................................................................................................................25
3.5 SAMANTEKT ............................................................................................................................... 27
4 FJÁRSTUÐNINGUR VEGNA FRAMFÆRSLU BARNA ........................................................ 30
4.1 FORELDRAR Á VINNUMARKAÐNUM........................................................................................... 34
4.1.1 FJÁRSTUÐNINGUR EFTIR TEKJUM FORELDRA ...................................................................................34
4.1.2 FJÁRSTUÐNINGUR EINSTÆÐRA FORELDRA .......................................................................................37
4.1.3 FJÁRSTUÐNINGUR HJÓNA OG SAMBÚÐARFÓLKS ...............................................................................40
4.1.4 SAMANTEKT ...........................................................................................................................................43
4.2 FORELDRAR UTAN VINNUMARKAÐAR ....................................................................................... 44
4.2.1 ATVINNULAUSIR ....................................................................................................................................44
4.2.2 NÁMSMENN ............................................................................................................................................47
4.2.3 LÍFEYRISÞEGAR .....................................................................................................................................49
4.2.4 SAMANTEKT ...........................................................................................................................................51
4.3 SAMANTEKT ............................................................................................................................... 53
5 ALÞJÓÐLEGUR SAMANBURÐUR .......................................................................................... 55
5.1 HEILDARÚTGJÖLD ...................................................................................................................... 55
5.2 FJÖLSKYLDULÍKAN ..................................................................................................................... 58
5.3 BARNAFÁTÆKT .......................................................................................................................... 67
5.4 SAMANTEKT ............................................................................................................................... 69