Definition: Employers' actual social contributions

Category: ESSPROS Manual

Employers' actual social contributions are payments made by employers to insurers to secure entitlement to social benefits for their employees, former employees and their dependants. 

The term insurers includes:
(i) social security funds;
(ii)non-profit institutions running contributory schemes (such as autonomous pension funds);
(iii) commercial insurance companies;
(iv) employers running non-autonomous schemes and maintaining segregated reserves in their balance sheets for that purpose.

This definition is identical in versions 1996, 2008 and 2011 of the Manual http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-RA-11-014-EN.pdf Eurostat, "ESSPROS Manual 2008"Eurostat, "ESSPROS Manual 1996"