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European social statistics

278 pages
Social protection : expenditure and receipts : data 1991-2000
Population and social conditions
Social protection and social security
Target audience: All
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European social
Social protection
Expenditure and receipts
Data 1991-2000
EUROPEAN and social
COMMISSION conditions
2003 EDITION A great deal of additional information on the European Union is available on the Internet.
It can be accessed through the Europa server (http://europa.eu.int).
Cataloguing data can be found at the end of this publication.
Luxembourg: Office for Official Publications of the European Communities, 2003
ISBN 92-894-4894-6
ISSN 1681-9365
© European Communities, 2003
Printed in Luxembourg
B) EXPENDITURE ( 1991-2000 ) 13
D) RECEIPTS ( 1991-2000 ) 229

A. Introduction

beneficiary’s income and/or wealth falls 1. New methodology (“ESSPROS 1996”)
below a specified level);
- by type:
The data on expenditure and receipts of social - cash benefits (periodic and lump sum)
- benefits in kind protection schemes contained in this
publication are drawn up according to the - re-routed social contributions.
Re-routed social contributions are payments ESSPROS Manual 1996.
ESSPROS stands for European System of that a social protection scheme makes to
another scheme in order to maintain or accrue integrated Social PROtection Statistics, a
harmonised system providing a means of the rights of its protected people to social
analysing and comparing social protection protection from the recipient scheme.
financial flows.
Administration costs are the costs charged to
the scheme for its management and Social protection is defined as follows in the
ESSPROS Manual 1996: administration.
“Social protection encompasses all
interventions from public or private bodies Transfers to other schemes are unrequited
payments made to other social protection intended to relieve households and individuals
schemes. of the burden of a defined set of risks or
needs, provided that there is neither a
Other expenditure consists of miscellaneous simultaneous reciprocal nor an individual
expenditure by social protection schemes such arrangement involved.
as interest payable by the scheme to banks The list of risks or needs that may give rise to
and other creditors in respect of loans taken social protection is fixed by convention as
up and payment of taxes on income or wealth. follows:
1) Sickness/Health care
2) Disability
3) Old age
3. Receipts 4) Survivors
5) Family/children
6) Unemployment
Receipts of social protection schemes 7) Housing
comprise social contributions, general
8) Social exclusion not elsewhere
government contributions, transfers from other classified.”
schemes and other receipts.

Social contributions are the costs incurred by
employers on behalf of their employees or by
2. Expenditure
protected persons to secure entitlement to

social benefits.

Within social contributions by employers a
Expenditure of social protection schemes is
distinction is made between actual and
broken down into social benefits,
imputed contributions.
administration costs, transfers to other
Actual contributions include all payments
schemes and other expenditure.
made by employers to social protection

Social benefits consist of transfers, in cash or

in kind, by social protection schemes to
Imputed contributions are the costs incurred by
households or individuals to relieve them of
employers from granting social benefits, or
the burden of the eight risks or needs (“social
from promising social benefits payable in the
protection functions”) listed above.
future, to their employees, former employees

and their dependants, without involving an
Social benefits are classified:
autonomous insurer and without maintaining
- by function (1. Sickness/Health care, 2.
separate reserves for this purpose in their
Disability, etc...)
balance sheets.
- by whether or not they are subject to
Social contributions by protected persons are
means-testing (i.e. by whether the
broken down by socio-occupational status:
7employees, self-employed, pensioners and The main transactions between social
others. protection schemes are:
A social protection scheme may also receive a - transfers between schemes;
third type of social contribution: re-routed - re-routed social contributions.
social contributions (see paragraph 2 above). These are recorded in ESSPROS 1996 as
expenditure of the scheme from which they
General government contributions relate to the originate and as receipts of the scheme to
financing of social protection expenditure by which they are paid.
central, state, regional or local governments in
their role as public authorities rather than as In order to obtain national values (i.e. for the
employers. overall system of social protection in each
They consist of: country), these transactions need to be
- the cost to general government of running consolidated, for both expenditure and
public non-contributory schemes; receipts. In practice, they are not included in
- financial support provided by general the calculation of aggregate values.
government to other resident social
protection schemes.
The category of General government
contributions is broken down into Earmarked 5. Contents of tables
taxes and General revenue.
Earmarked taxes are the proceeds from taxes
and levies which, by law, can be used only to Data relate to the 15 Member States of the
finance social protection. European Union, Iceland, Norway, Slovakia,
General revenue are general government Slovenia and Switzerland. Totals are
contributions from sources other than calculated for the European Union (EU-15),
earmarked taxes. the euro-zone composed of eleven countries
(EUR-11), the euro-zone composed of twelve
Transfers from other schemes are unrequited countries (EUR-12) and the European
payments received from other social Economic Area (EEA).
protection schemes.
EUR-11 includes Belgium, Germany, Spain,
Other receipts come from a variety of sources, France, Ireland, Italy, Luxembourg, the
such as interest and dividends. Netherlands, Austria, Portugal and Finland.

Receipts are also broken down by sector of EUR-12 includes the EUR-11 countries plus
origin according to the national accounts, i.e. Greece.
- corporations;
- general government (central government, EU-15 includes the EUR-12 countries plus
state and local government, social Denmark, Sweden and the United Kingdom.
security funds);
- households; EEA includes the EU-15 countries plus
- non-profit institutions serving households; Iceland, Liechtenstein and Norway. No data
- rest of the world. are available for Liechtenstein.
The data relate to the years 1991 to 2000.
Data for social benefits by function are also
available for the period 1980-1990 on the
4. National values - Treatment of Eurostat database (New Cronos)..
transactions between schemes

Part B contains expenditure tables.
The national values contained in this Section B1 contains comparative tables of
total expenditure in the different countries. publication are the sum of the values of all the
individual social protection schemes. Section B2 contains tables on the structure of
expenditure (social benefits, administration
Some financial flows of schemes refer to costs and other expenditure).
Section B3 contains more detailed tables on transactions with other social protection
schemes. the structure of benefits by type (means-tested
8and non-means-tested, cash benefits and These are all direct benefits in the sense that
benefits in kind, etc.) for each country. they imply a direct rise in the disposable
income of beneficiaries.
Part C contains tables of social benefits
broken down by function. For Spain (for the period 1991-1994), The
Section C1 contains tables on the total of each Netherlands (for the period 1991-1993),
function. Austria, Sweden (for the years 1991 and 1992)
Section C2 contains tables of benefits specific and Switzerland figures are still calculated
to each function, for each country. according to the old national accounts
methodology ESA79; the rest of countries'
Part D contains tables of receipts. figures are calculated according to ESA95.
Section D1 contains tables on the structure of The appropriate GDP has been used in the
receipts by type (social contributions, general tables showing figures "as a % of GDP".
government contributions, etc.)
Section D2 contains tables on the structure of Because the implementation of the new
receipts by sector of origin (corporations, methodology (ESSPROS 1996) may still
general government etc.). cause some problems, the data are liable to be
Section D3 contains more detailed tables on revised in future issues of this publication.
the structure of receipts by both type and
sector of origin, for each country. In the sections B1, B2, C1 and D1 the
currency ECU/EURO is obtained by converting
Part E contains economic and demographic the national currency applying the ECU
data used in the calculations in the tables. conversion rates in use until 1998 and the
EURO conversion rates as from 1999.
In the sections B3, C2 and D3 the currency of
the euro-zone countries is referred to the
6. Important remarks EURO currency. For the historical data the
EURO currency is obtained by converting the
old national currency with the 1999 (2000 for
Greece) EURO conversion rates. Social benefits are recorded without any
deduction of taxes or other compulsory levies Consequently the data for the period 1991-
1998 (1991-1999 for Greece) is different from payable on them by beneficiaries. Users of the
data are warned that, for some types of that in the sections B1, B2, C1 and D1.
analysis, the use of data on gross benefits
1 Some data are still provisional (abbr. “p”), or may give rise to misleading conclusions .
estimated (abbr. “*”). These data may be On the other hand, because of the
subject to ordinary revisions. consolidation of transactions between
schemes - in particular the re-routed social
Many footnotes have been included in the contributions - (see paragraph 4 above), social
tables where problems of comparability benefits do not include the social contributions
between figures may persist. which social protection schemes pay on behalf
of their beneficiaries.
Data for the United Kingdom are on a financial Benefits granted within the framework of social
year basis and relate to the year from 1 April protection can take many forms; however, in
to 31 March (for example, data for 1993 relate this publication (i.e. within the framework of
to the year from April 1993 to March 1994). ESSPROS 1996 “core system”), they are
limited to:
United Kingdom data do not include - cash payments to protected persons,
“Appropriate personal pension schemes”. - reimbursements of expenditure made by
protected persons,
Results for the European Economic Area - goods and services provided directly to
(EEA) do not include Liechtenstein. protected persons.

1 A module to estimate net social benefits is under
going development.
9Statistics in focus, Population and social 7. Abbreviations
- Social protection in Europe, 2002
EU-15 = total for the European Union - Social protection: expenditure on
EUR-11 = total for the 11 country euro- pensions, 2002
zone - Social protection: expenditure on cash
EUR-12 = total for the 12 country euro- benefits and on benefits in kind, 2002
B = Belgium Other Eurostat publications on social
DK =Denmarkprotection:
D Germany Digest of statistics on social protection in
D_90 =Germany as constituted prior to Europe
3 October 1990 - Vol. 1: Old age, 1992;
EL = Greece - Vol. 2: Disability
ESpain - Vol. 3: Survivors, 1993;
F = France - Vol. 4: Family, 1993;
IRL =Ireland- Vol. 5: Sickness, 1995;
I = Italy - Vol. 6: Maternity, 1995;
LLuxembourg - Vol. 7: Unemployment, 1994;
NL = The Netherlands - Vol. 8: General neediness, 1994;
A =Austria - Old age and Survivors: an update, 1996.
P = Portugal
FIN = Finland Database and Eurostat Web site
UK = United Kingdom More information is contained in the Eurostat
"New Cronos" database, "SESPROS" domain.
IS = Iceland To obtain information or to order publications,
NONorwaydatabases and special sets of data, please
EEA = total for the European Economic contact the Eurostat Data Shop network. See
Area list of Eurostat Data Shops at the end of this
CH = Switzerland The list of Eurostat Data Shops as well as
SKSlovakia other useful information can be found on
SI = Slovenia Eurostat Web site:
GDP = gross domestic product
PPS = purchasing power standard Readers who would like to make a data
request may find useful the following extract
from the "SESPROS" domain classification
n.e.c. = not elsewhere classified plan, containing the list of all the tables
available in the database according to the new
p = provisional data methodology ("ESSPROS 1996").
*estimated dataA complete version of this classification plan,
: = data not available containing a detailed description of all the
variables available for each table, can be
found on Eurostat Web site (see "social
protection" under "database information") or
8. References may be requested from Data Shops.

Eurostat publications

ESSPROS Manual 1996, 1996

Some analysis
10Classification plan of "SESPROS" domain in "New Cronos" (extract)

theme3 Population and Social Conditions
sespros Social protection

meth_96 1996 methodological version

expend96 Social protection expenditure

summ96 Summary tables
e96_sum Expenditure: main results
e96_pens Pensions

curr96 Tables by functions, aggregated benefits and grouped schemes
e96_nat Tables by functions, etc. - in MIO of national currency
e96_n95 Tables by functions, etc. - in MIO of nat. curr. at constant 1995 prices
e96_ecu - in MIO of ECU
e96_ecuh Tables by functions, etc. - in ECU per head
e96_ec95 in MIO of ECU at constant 1995 prices
e96_pps Tables by functions, etc. - in MIO of PPS
e96_ppsh Tables by functions, etc - in PPS per head
e96_gdp - in % of the GDP

func96 Tables by benefits, grouped schemes and currency
e96_f_si Tables by benefits, etc. - sickness/health care function
e96_f_di by etc. - disability function
e96_f_ol Tables benefits, - old age
e96_f_su Tables by benefits, etc. - survivors function
e96_f_fa Tables by benefits, etc. - family/children function
e96_f_un by benefits, etc. - unemployment function
e96_f_ho Tables - housing function
e96_f_ex by etc. - social exclusion n.e.c. function
e96_f_to Tables by benefits, etc. - all functions

receip96 Social protection receipts

summ_96 Summary tables
r96_sumt Receipts by type
r96_sums by sector of origin

curr_96 Tables by sectors, types and grouped schemes
r96_nat Tables by sectors, etc. - in MIO of national currency
r96_n95 Tables by sectors, etc. - in MIO of nat. curr. at constant 1995 prices
r96_ecu by - in MIO of ECU
r96_ecuh Tables by sectors, etc. - in ECU per head
r96_ec95 Tables by sectors, etc. - in MIO of ECU at constant 1995 prices
r96_pps sectors, etc. - in MIO of PPS
r96_ppsh - in PPS per head
r96_gdp - in % of the GDP

meth_81 1981 methodological version (data from 1980 to 1994)
11B. Expenditure (1991 - 2000)