52A benefit such as the parental leave allowance at issue in the main proceedings does not constitute an unemployment benefit. The Court has held that, in order to distinguish between the various categories of social security benefit, ‘the risk covered’ by each benefit must be taken into consideration. Thus, an unemployment benefit covers the risk associated with the loss of revenue suffered by a worker following the loss of his employment although he is still able to work. A benefit granted if that risk, namely loss of employment, materialises and which is no longer payable if that situation ceases to exist as a result of the claimant’s engaging in paid employment must be regarded as constituting an unemployment benefit (see Case C-406/04 De Cuyper [2006] ECR I-6947, paragraph 27).
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