European social statistics

European Commission Eurostat

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• Social security
• Sociologie, société et politique

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• Publié par: EUROPEAN-COMMISSION-EUROSTAT
• Nombre de lectures: 19
• Langue: English
• Poids de l'ouvrage: 1 Mo

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ISSN 1681-9365
European social
statistics
Social protection
Expenditure and receipts
Data 1995-2003
THEME
Population
EUROPEAN and social
COMMISSION conditions
DETAILED TABLES
2006 EDITIONEurope Direct is a service to help you fi nd answers
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Luxembourg: Offi ce for Offi cial Publications of the European Communities, 2006
ISBN 92-894-9859-5
ISSN 1681-9365
© European Communities, 2006Contents
A. Introduction 5
B. Expenditure 13
C. Social benefits by function 55
D. Receipts 83
E. Economic and demographic indicators 137
F. Annexe 1 143
147G. Annexe 2

3A. Introduction
1. Preamble analysing and comparing social protection
financial flows.

This Eurostat publication relates to social
protection data in Europe. The detailed Social protection is defined as follows in
tables on social benefits for each country the ESSPROS Manual 1996:
are in an additional publication:
“Expenditure and receipts – detailed “Social protection encompasses all
breakdown of social benefits by function, interventions from public or private bodies
1994-2003”. intended to relieve households and
Data for the Cyprus are available for the individuals of th e burden of a defined set
of risks or needs, provided that there is first time in this publication. These data
could be revised in the future. neither a simultaneous reciprocal nor an
individual arrangement involved.
The list of risks or needs that may give rise
to social protection is fixed by convention The tables are compiled from data
supplied by the national statistical offices as follows:
or the ministries in charge of social
protection statistics. The 2003 data 1) Sickness/Health care
available are shown in this publication. 2) Disability
3) Old age
More detailed statistics can be found in the
4) Survivors Social Protection domain (“population and
social conditions” theme, “living conditions 5) Family/children
and welfare” sub-theme) of Eurostat’s free 6) Unemployment data, which contains, for example,
7) Housing chronological data since 1990.

8) Social exclusion not elsewhere
Eurostat wishes to thank the national classified.”
statistical offices and ministries, without whose collaboration this project will not have been possible.
3. Expenditure 2. Methodology (“ESSPROS 1996”) Expenditure of social protection schemes is broken down into social benefits, administration costs, transfers to other The data on expenditure and receipts of schemes and other expenditure. social protection schemes contained in this publication are drawn up according to the ESSPROS Manual 1996. Social benefits consist of transfers, in cash ESSPROS stands for European System of or in kind, by social protection schemes to integrated Social PROtection Statistics, a households or individuals to relieve them harmonised system providing a means of of the burden of the eight risks or needs
(“social protection functions”) listed above.
7 4. Receipts

Social benefits are classified:
Receipts of social protection schemes
- by function (1. Sickness/Health care, 2. comprise social contributions, general
government contributions, transfers from Disability, etc...) other schemes and other receipts.
- by whether or not they are subject to
means-testing (i.e. by whether the Social contributions are the costs incurred
beneficiary’s income and/or wealth falls by employers on behalf of their employees
or by protected persons to secure below a specified level); entitlement to social benefits.
- by type:
- cash benefits (periodic and lump sum) Within social contributions by employers a
- benefits in kind distinction is made between actual and
imputed contributions. - re-routed social contributions.

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

Transfers to other schemes are unrequited
payments made to other social protection Social contributions by protected persons
schemes. are broken down by socio-occupational
status: employees, self-employed,
pensioners and others.
Other expenditure consists of
miscellaneous expenditure by social
protection schemes such as interest A social protection scheme may also
payable by the scheme to banks and other receive a third type of social contribution:
creditors in respect of loans taken up and re-routed social contributions (see
payment of taxes on income or wealth. paragraph 2 above).



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, Iceland, Norway and
government, state and local 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, country). This section is in an additional
Greece, Spain, France, Ireland, Italy, publication: “Expenditure and receipts –
Luxembourg, the Netherlands, Austria, detailed breakdown of social benefits by
Portugal and Finland. function, 1994-2003”.

EU15 includes the Eurozone12 countries Part D contains tables of receipts.
plus Denmark, Sweden and the United Section D1 contains tables on the
Kingdom. 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. As Cyprus (corporations, general government etc.).
data are available only for 2001 and 2002, Section D3 contains more detailed tables
Eu25 data for 2000 and 2003 are on the structure of receipts by both type
calculated without Cyprus. and sector of origin, for each country.


EEA includes the EU25 countries plus Part E contains economic and
Iceland, Liechtenstein and Norway. No demographic data used in the calculations
data are available for Liechtenstein. in the tables. The extract date of these
data is November 2005.
The data relate to the years 1995 to