Class 1040 Family and children (IS) of Classification of the Functions of Government (COFOG):

  • Provision of social protection in the form of cash benefits and benefits in kind to households with dependent children;
  • 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);
  • 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).

Excludes: family planning services (#cofog0740 - Public health services (IS)).


Corresponding ISICv4 class: #isic8430 - Compulsory social security activities

providing services #cpc9134 - Administrative services related to family and child allowance programmes