European social statistics

European Commission Eurostat

Description

Social protection : expenditure and receipts : data 1994-2002
Population and social conditions
Social protection and social security
Target audience: Specialised/Technical

Sujets

• Social security
• Social cost
• Cost
• Revenue
• Sociologie, société et politique

Informations

• Publié par: EUROPEAN-COMMISSION-EUROSTAT
• Nombre de lectures: 8
• Langue: English

Extrait

Contents
A. Introduction 5
B. Expenditure 13
C. Social benefits by function 55
D. Receipts 83
E. Economic and demographic indicators 137
F. Annex 143

3ISSN 1681-9365
European social
statistics
Social protection
Expenditure and receipts
Data 1994–2002
THEME 3
Population3
EUROPEAN and social
COMMISSION conditions
2005 EDITION Europe Direct is a service to help you find answers to your questions about the European Union
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Luxembourg: Office for Official Publications of the European Communities, 2005
ISBN 92-894-8651-1
ISSN 1681-9365
© European Communities, 2005Contents
A. Introduction 5
B. Expenditure 13
C. Social benefits by function 55
D. Receipts 83
E. Economic and demographic indicators 137
F. Annex 143

3A. Introduction

51. Preamble harmonised system providing a means of
analysing and comparing social protection
financial flows.
This Eurostat publication relates to social
protection data in Europe. The detailed
tables on social benefits for each country Social protection is defined as follows in
are in an additional publication: the ESSPROS Manual 1996:
“Expenditure and receipts – detailed
breakdown of social benefits by function, “Social protection encompasses all
1993-2002”. interventions from public or private bodies
Data for the Czech Republic, Estonia, intended to relieve households and
individuals of the burden of a defined set Latvia, Lithuania and Poland are available
for the first time in this publication. These of risks or needs, provided that there is
neither a simultaneous reciprocal nor an data could be revised in the future.
individual arrangement involved.
The list of risks or needs that may give rise
The tables are compiled from data to social protection is fixed by convention
as follows: supplied by the national statistical offices
or the ministries in charge of social
protection statistics. The 2002 data 1) Sickness/Health care
available (2001 only for few countries) are
2) Disability
shown in this publication.
3) Old age

4) Survivors
More detailed statistics can be found in the
5) Family/children Social Protection domain (“population and
social conditions” theme, “living conditions
6) Unemployment
and welfare” sub-theme) of Eurostat’s free
data, which contains, for example, 7) Housing
chronological data since 1980.
8) Social exclusion not elsewhere

classified.”
Eurostat wishes to thank the national

statistical offices and ministries, without
whose collaboration this project will not

have been possible.
3. Expenditure




Expenditure of social protection schemes
2. Methodology (“ESSPROS 1996”)
is broken down into social benefits,

administration costs, transfers to other
schemes and other expenditure.
The data on expenditure and receipts of

social protection schemes contained in
this publication are drawn up according to
Social benefits consist of transfers, in cash
the ESSPROS Manual 1996. or in kind, by social protection schemes to
ESSPROS stands for European System of
households or individuals to relieve them
integrated Social PROtection Statistics, a
7 of the burden of the eight risks or needs 4. Receipts
(“social protection functions”) listed above.

Social benefits are classified: Receipts of social protection schemes
comprise social contributions, general
- by function (1. Sickness/Health care, 2. government contributions, transfers from
other schemes and other receipts.
Disability, etc...)

- by whether or not they are subject to
Social contributions are the costs incurred
means-testing (i.e. by whether the by employers on behalf of their employees
beneficiary’s income and/or wealth falls or by protected persons to secure
entitlement to social benefits.
below a specified level);

- by type:
Within social contributions by employers a - cash benefits (periodic and lump sum)
distinction is made between actual and
- benefits in kind imputed contributions.

- re-routed social contributions.

Actual contributions include all payments
made by employers to social protection
Re-routed social contributions are schemes.
payments that a social protection scheme
makes to another scheme in order to
maintain or accrue the rights of its Imputed contributions are the costs
protected people to social protection from incurred by employers from granting social
the recipient scheme. benefits, or from promising social benefits
payable in the future, to their employees,
former employees and their dependants,
Administration costs are the costs charged without involving an autonomous insurer
to the scheme for its management and and without maintaining separate reserves
administration. for this purpose in their balance sheets.


Transfers to other schemes are unrequited Social contributions by protected persons
payments made to other social protection are broken down by socio-occupational
schemes. status: employees, self-employed,
pensioners and others.

Other expenditure consists of
miscellaneous expenditure by social A social protection scheme may also
protection schemes such as interest receive a third type of social contribution:
payable by the scheme to banks and other re-routed social contributions (see
creditors in respect of loans taken up and paragraph 2 above).
payment of taxes on income or wealth.


8 General government contributions relate to 5. National values - Treatment of
transactions between schemes the financing of social protection
expenditure by central, state, regional or
local governments in their role as public
authorities rather than as employers. The national values contained in this
They consist of: publication are the sum of the values of all
the individual social protection schemes.
- the cost to general government of

running public non-contributory
Some financial flows of schemes refer to
schemes; transactions with other social protection
schemes. - financial support provided by general
The main transactions between social
government to other resident social protection schemes are:

protection schemes.
- transfers between schemes;
The category of General government
- re-routed social contributions.
contributions is broken down into
Earmarked taxes and General revenue. These are recorded in ESSPROS 1996 as
expenditure of the scheme from which
Earmarked taxes are the proceeds from they originate and as receipts of the
taxes and levies which, by law, can be scheme to which they are paid.
used only to finance social protection.
General revenue are general government
contributions from sources other than In order to obtain national values (i.e. for
earmarked taxes. the overall system of social protection in
Transfers from other schemes are each country), these transactions need to
unrequited payments received from other be consolidated, for both expenditure and
social protection schemes. receipts. In practice, they are not included
Other receipts come from a variety of in the calculation of aggregate values.
sources, such as interest and dividends.

Receipts are also broken down by sector
6. Contents of tables of origin according to the national
accounts, i.e.

- corporations;
Data relate to the 25 Member States of the - general government (central
European Union (except Cyprus), Iceland,
government, state and local Norway and Switzerland.
Totals are calculated for the European
government, social security funds);
Union (25 countries) EU25, the European
- households; Union (15 countries) EU15, the euro-zone
composed of twelve countries
- non-profit institutions serving (Eurozone12) and the European Economic
households; Area (EEA).

- rest of the world.
9 Eurozone12 includes Belgium, Germany, Section C2 contains tables of benefits
Greece, Spain, France, Ireland, Italy, specific to each function, for each
Luxembourg, the Netherlands, Austria, country). This section is in an additional
Portugal and Finland. publication: “Expenditure and receipts –
detailed breakdown of social benefits by
function, 1993-2002”.
EU15 includes the Eurozone12 countries
plus Denmark, Sweden and the United Part D contains tables of receipts.
Kingdom. Section D1 contains tables on the
structure of receipts by type (social
contributions, general government
EU25 includes the Eu15 countries plus contributions, etc.)
Czech Republic, Estonia, Cyprus, Latvia, Section D2 contains tables on the
Lithuania, Hungary, Malta, Poland, structure of receipts by sector of origin
Slovenia and Slovak Republic. No data (corporations, general government etc.).
are available for Cyprus. Section D3 contains