The differences are larger and more widespread for self-employed workers. The most common differences include the exclusion of self-employed workers from unemployment benefits, and no or non-compulsory eligibility for work injury benefits as well as differences in the rules on sickness and maternity benefits. With the exception of a handful of countries (Ireland, Italy, New Zealand and the United Kingdom), the effective differences in the content and extent of taxes and benefits for part-time workers are related more to their particular circumstances (e.g. lower earnings due to fewer hours of work) than to structural differences in policy rules.