Definition: Net social protection benefits (restricted approac...

Category: ESSPROS Manual

Social benefits are recorded after the deduction of taxes or social contributions paid on cash social benefits by their recipients.

=> Net social benefits (restricted) = Gross social benefits - Taxes & social contributions paid on benefits by recipients (ESSPROS Manual 2011).


"Net social protection benefits - restricted approach" means social benefits after the deduction of f taxes and social contributions paid on cash social benefits by their recipient and after the addition of residual fiscal benefit, if any, according to the formula: 

Net social benefits (restricted approach) = gross social protection benefits* (1-AITR-AISCR) + residual fiscal benefits 

Residual fiscal benefits should be introduced in the calculation of net social benefits only if they are not directly accounted for in AITR and/or AISC (Regulation (EC) No 1980/2003 (EU-SILC)) http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-RA-11-014-EN.pdf Regulation (EC) No 263/2011 implementing ESSPROS