Definition: Social contributions by self-employed and non-empl...

Category: ESA 1995

These are social contributions payable for their own benefit by persons who are not employees – namely, self-employed persons (employers or own-account workers), or non-employed persons. They also include the value of the contribution supplements payable out of the property income attributed to insurance policy holders received by participating individuals that they are recorded as paying back to the insurance enterprises in addition to their other contributions. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view