Definition: Employers' imputed social contributions

Category: ESSPROS Manual

Employers' imputed social contributions are the costs incurred by employers by granting social benefits, or by promising social benefits payable in future, to their employees, former employees and their dependants, (i) without involving an autonomous insurer, and; (ii) without maintaining segregated reserves for that purpose in their balance sheets. 

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"
Source:
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011
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