20 Scottish Government, Quarterly National Accounts , current GBP, 2023, onshore, GDP per capita converted to current USD using Average Sterling exchange rate: US Dollar XUMAUSS, December 2024

21 World Bank Group, Age dependency ratio (% of working-age population) – Croatia

22 World Bank Group, Age dependency ratio, young (% of working-age population) – Croatia

23 Scotland’s Census (2025), Scotland's Census 2022 - Rounded population estimates

24 Eurostat (2025), At-risk-of-poverty rate by poverty threshold, age and sex (ilc_li02)

25 Scottish Government poverty and child poverty data 2023/24, single-year estimate for children living in relative poverty in Scotland (below 60% of UK median income before housing costs)

26 Eurostat (2025), At-risk-of-poverty rate by poverty threshold and household type (ilc_li03)

27 Scottish Government poverty and child poverty data 2023/24, single-year estimate for all people living in relative poverty in Scotland (below 60% of UK median income before housing costs)

28 Eurostat (2025), At-risk-of-poverty rate by poverty threshold and household type (ilc_li03)

29 Eurostat (2025), Income quintile share ratio S80/S20 for disposable income by sex and age group (ilc_di11)

30 Eurostat, Gini coefficient of equivalised disposable income (ilc_di12)

31 Scottish Government poverty and child poverty data 2023/24, single-year estimate for income inequality measures (Gini coefficient before housing costs)

32 International Monetary Fund (2025), Country Data Profile, Croatia, Unemployment rate

33 ONS, LFS: ILO unemployment rate: Scotland: All: %: SA

34 Eurostat (2024), Population in jobless households (lfsi_jhh_a)

35 ONS (2023), Workless households for regions across the UK: 2023, Dataset - Children by the combined economic activity status of household members by ITL area: Table C1 ITL

36 Eurostat (2025), In-work at-risk-of-poverty rate by household type (ilc_iw02)

37 Scottish Government (2025), Poverty and Income Inequality in Scotland 2020-23

38 Eurostat (2025), In-work at-risk-of-poverty rate by age and sex (ilc_iw01)

39 Country Economy (2025), Croatia National Minimum Wage – NMW

40 Eurostat (2025), Monthly minimum wage as a proportion of average monthly earnings (%) - NACE Rev. 2 from 2008 onwards (earn_mw_avgr2)

41 Eurostat (2025), Employment and activity by sex and age - annual data (lfsi_emp_a)

42 Eurostat (2025), Employment and activity by sex and age - annual data (lfsi_emp_a)

43 World Bank Group (2024), Croatia Gender Landscape 2024

44 Eurostat (2025), Gender pay gap in unadjusted form (sdg_05_20)

45 Scottish Government (2025), Annual survey of hours and earnings: 2024

46 World Bank Group (2019), A Note on Performance of Social Protection Programs in Croatia

47 Eurostat (2025), General government expenditure by function (gov_10a_exp)

48 Carter, B., Roelen, K., Enfield S. and Avis, W. (2019). Social Protection Topic Guide. Revised Edition. K4D Emerging Issues Report 18. Institute of Development Studies.

49 Carter, B., Roelen, K., Enfield S. and Avis, W. (2019). Social Protection Topic Guide. Revised Edition. K4D Emerging Issues Report 18. Institute of Development Studies.

50 World Bank Group (2020), Tackling Poverty and Inequality in Croatia: The Way Forward

51 Part of the Croatian child support system along with child personal tax allowance.

52 While contribution-based, there is a national pension for those that have not contributed enough.

53 Refers to a specific form of benefit equivalent to a government-sponsored life insurance. “Family members of a deceased insured person are entitled to a survivors' pension (family pension)”.

Moja Socijalna Sigurnost, Pensions

54 World Bank Group (2019), A Note on Performance of Social Protection Programs in Croatia

55 World Bank Group (2019), A Note on Performance of Social Protection Programs in Croatia

56 Eurostat (2025), At-risk-of-poverty rate before social transfers (pensions included in social transfers) by poverty threshold, age and sex (ilc_li09)

57 Eurostat (2025), At-risk-of-poverty rate by poverty threshold, age and sex (ilc_li02)

58 World Bank Group (2020), Tackling Poverty and Inequality in Croatia: The Way Forward

59 Martina Pezer, Economic Research-Ekonomska Istraživanja (2023), How could Croatia reform tax-benefit policies for families with children: tackling distributional effects

60 World Bank Group (n.d.), Fiscal Policies, Inequality, and Poverty in Croatia

61 European Commission (2015), ESPN Thematic Report on minimum income schemes – Croatia, European Social Policy Network

62 European Commission (2015), ESPN Thematic Report on minimum income schemes – Croatia, European Social Policy Network

63 Government of the Republic of Croatia, Guaranteed Minimum Benefit, e-citizens Information and Services

64 Government of the Republic of Croatia, Guaranteed Minimum Benefit, e-citizens Information and Services

65 Đaković, Senta and Kasunić (2024), Franet National contribution to the Fundamental Rights Report 2024, Centre for Peace Studies, Human Rights House Zagreb

66 Croatian Anti Poverty Network (2023), Poverty Watch Croatia 2023

67 Đaković, Senta and Kasunić (2024), Franet National contribution to the Fundamental Rights Report 2024, Centre for Peace Studies, Human Rights House Zagreb

68 European Commission (2015), ESPN Thematic Report on minimum income schemes – Croatia, European Social Policy Network

69 European Social Network, Croatia Factsheet for 2023

70 Croatian Anti Poverty Network (2023), Poverty Watch Croatia 2023

71 Tomić, I., Rubil, I., Nestić, D., Stubbs, P. (2019), The employment and social situation in Croatia, Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament

72 Along with the personal allowance for dependent children under the personal income tax.

Martina Pezer, Economic Research-Ekonomska Istraživanja (2023), How could Croatia reform tax-benefit policies for families with children: tackling distributional effects

73 Institute of Public Finance (2019), About Child Benefit, Newsletter 118. doi: 10.3326/nle.2019.118

74 Government of the Republic of Croatia, Child allowance, e-citizens Information and Services

75 Migracije HR, Child allowance

76 World Bank Group (n.d.), Fiscal Policies, Inequality, and Poverty in Croatia

77 Government of the Republic of Croatia, Child allowance, e-citizens Information and Services

78 PwC (2025), Croatia – Individual deductions

79 Martina Pezer, Economic Research-Ekonomska Istraživanja (2023), How could Croatia reform tax-benefit policies for families with children: tackling distributional effects

80 Net national income (NNI) is defined as gross national income minus the depreciation of fixed capital assets (dwellings, buildings, machinery, transport equipment and physical infrastructure) through wear and tear and obsolescence.

OECD (2022), Net National Income

81 World Bank Group, Adjusted Net National Income (constant 2015 USD) – Croatia

82 Institute of Public Finance (2019), About Child Benefit, Newsletter 118. doi: 10.3326/nle.2019.118

83 Based on the 2018 average exchange rate of 0.1348 EUR

84 Institute of Public Finance (2019), About Child Benefit, Newsletter 118. doi: 10.3326/nle.2019.118

85 Jutarnji List (2019), A MAJOR FAILURE OF THE DEVELOPED DEMOGRAPHIC MEASURE: Instead of 100,000 families, only 19,000 received child benefit

86 Jutarnji List (2019), A MAJOR FAILURE OF THE DEVELOPED DEMOGRAPHIC MEASURE: Instead of 100,000 families, only 19,000 received child benefit

87 Pronatalism is the policy or practice of encouraging the bearing of children, especially government support of a higher birthrate.

Population Media Center, What is Pronatalism?

88 World Bank Group (2019), A Note on Performance of Social Protection Programs in Croatia

89 Eurostat (2025), At-risk-of-poverty rate by poverty threshold, age and sex (ilc_li02)

90 Institute of Public Finance (2019), About Child Benefit, Newsletter 118. doi: 10.3326/nle.2019.118

91 Based on the 2018 average exchange rate of 0.1348 EUR

92 World Bank Group, Gender Data Portal

93 Tomić, I., Rubil, I., Nestić, D., Stubbs, P. (2019), The employment and social situation in Croatia, Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament.

94 Bjelić Gaćeša, D., Kasap, J., & Lachner, V. (2024), The Development Of The Right To Maternity Leave In The Republic Of Croatia - Looking Back At The Past And A Look Into The Future, EU and Comparative Law Issues and Challenges Series (ECLIC), 8, 816–864.

95 Boundless, Holiday Leave in Croatia

96 Euro Health Observatory (2024), Increased maternity allowances, newborn allowances and extension of paternity leave

97 Boundless, Holiday Leave in Croatia

98 Dobrotić, I. (2016), Croatia Country Note, International Review of Leave Policies and Research 2017

99 World Bank Group, Gender Data Portal

100 World Bank Group (2020), Investing in Opportunities for All - Increasing labor market participation of women in Croatia

101 World Bank Group, Gender Data Portal, Vulnerable employment, total (% of total employment) (modeled ILO estimate)

102 United Nations, Indicator - Proportion of migrants employed in vulnerable employment, by sex

103 World Bank Group (2020), Tackling Poverty and Inequality in Croatia: The Way Forward

104 A programme is considered pro-poor if most of its benefits are distributed among the poorest quintile. World Bank Group (2020), Tackling Poverty and Inequality in Croatia: The Way Forward

105 World Bank Group (2020), Tackling Poverty and Inequality in Croatia: The Way Forward

106 International Monetary Fund (2025), Country Data Profile, Croatia, Unemployment rate

107 Centre for Eastern Studies (2023), The fading star pupil: ten years of Croatia’s membership in the European Union

108 Centre for Eastern Studies (2023), The fading star pupil: ten years of Croatia’s membership in the European Union

109 Centre for Eastern Studies (2023), The fading star pupil: ten years of Croatia’s membership in the European Union

110 Centre for Eastern Studies (2023), The fading star pupil: ten years of Croatia’s membership in the European Union

111 Centre for Eastern Studies (2023), The fading star pupil: ten years of Croatia’s membership in the European Union

112 UNICEF (2021), A deep-dive into the European Child Guarantee in Croatia

113 UNICEF (2021), A deep-dive into the European Child Guarantee in Croatia

114 UNICEF (2022), THE CHILD GUARANTEE: BREAKING THE CYCLE OF DISADVANTAGE - PHASE III OF THE PREPARATORY ACTION FOR A CHILD GUARANTEE

115 UNICEF, The Child Guarantee: Phase III – “Testing the Child Guarantee in the EU Member States”

116 UNICEF (2022), THE CHILD GUARANTEE: BREAKING THE CYCLE OF DISADVANTAGE - PHASE III OF THE PREPARATORY ACTION FOR A CHILD GUARANTEE

117 UNICEF (2023), Successful implementation of activities in Međimurje as a proof that EU Child Guarantee works

118 Included due to Croatia having a significant number of inter-generational households, so increases in old-age pension boost overall household income.

Contact

Email: TCPU@gov.scot

Thanks for your feedback