Definition: Employers' social insurance contributions

Category: EU-SILC

Employers' contributions are defined as payments made, during the income reference period, by employers for the benefits of their employees to insurers (social security funds and private funded schemes) covering statutory, conventional or contractual contributions in respect of insurance against social risks.

It includes:

- employers' contributions to private retirement (pension) plans,
- employers' contributions to private health insurance,
- employers' contributions to life insurance,
- employers' contributions to other employer insurance schemes (e.g. disability),
- employers' contributions to government insurance (social security) schemes (including payroll taxes levied for social insurance purposes). http://ec.europa.eu/eur-lex/pri/en/oj/dat/2003/l_298/l_29820031117en00010022.pdf