European social statistics

European Commission Eurostat

Description

Social protection : expenditure and receipts : data 1991-2000
Population and social conditions
Social protection and social security
Target audience: All

Sujets

• Social security
• Cost
• Revenue
• Member state of the European Union
• Sociologie, société et politique

Informations

• Publié par: EUROPEAN-COMMISSION-EUROSTAT
• Nombre de lectures: 27
• Langue: English
• Poids de l'ouvrage: 1 Mo

Extrait

European social
statistics
Social protection
Expenditure and receipts
Data 1991-2000
THEME 3
Population3
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
PRINTED ON WHITE CHLORINE-FREE PAPERCONTENTS
A) INTRODUCTION 5
B) EXPENDITURE ( 1991-2000 ) 13
C) SOCIAL BENEFITS BY FUNCTION 53
D) RECEIPTS ( 1991-2000 ) 229
E) ECONOMIC AND DEMOGRAPHIC INDICATORS 279
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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

schemes.
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 s