Canada

The supplementary table on accrued-to-date  pension entitlements in social insurance (pensions in National Accounts) is compiled in accordance with the European System of Accounts (ESA 2010) and is transmitted by EU Member States, EEA Members (Norway, Iceland) and Switzerland following the ESA2010 transmission programme (Table 29) established by the Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, annexes A and B respectively). By introducing this table, ESA 2010 added enhanced reporting on pensions, covering both entitlements of pension schemes recorded in the core national accounts, and unfunded "pay-as-you-go" pension schemes managed by general government. The latters' entitlements are excluded from the core national accounts and are considered as contingent liabilities. However, full coverage of all pension schemes in one table provides a complete overview of organisation of pension social insurance in a given country and enhances cross-country analysis of pension entitlements of households. At the same time, it should be stressed that accrued-to-date pension entitlements in social insurance are not a measure of the sustainability of public finances and not part of government debt. The European reporting system on age-related expenditure is multifaceted. National accountants focus in this dataset on already earned (accrued-to-date) pension entitlements of current persons employed and current pensioners, whereas the Economic Policy Committee (EPC) is analysing the impact of ageing on European societies from a wider angle. The EPC'S Ageing Report includes estimates for pension entitlements (and related contributions) being accrued in the future. Data are presented by means of two tables: 1.  "Accrued-to-date pension entitlements in social insurance" (nasa_10_pens1) The table gives an overview of accumulation of pension entitlements by all types of social insurance pension schemes (defined contribution vs. defined benefit schemes, private vs. general government schemes, core accounts schemes vs. social security schemes) in a given period due to pension contributions, payment of pension benefits and other changes. 2. "Sensitivity analysis of accrued-to-date pension entitlements in general government pension schemes outside of core national accounts" (nasa_10_pens2) The data on unfunded general government pension schemes outside of core national accounts are based on actuarial calculations. Thus, the results for pension entitlements depend to a large extent on the underlying assumptions. To ensure a consistent approach and cross-country data comparability, actuarial assumptions for these schemes in ESA 2010 Table 29 are aligned with those proposed by the EPC Ageing Working group (AWG), including the discount rate to calculate present value of pension entitlements. Actuarial assumptions are regularly reviewed by the AWG in the framework of 3-yearly Ageing reports. Analysis shows that the discount rate is the most important parameter that impacts on the resulting value of pension entitlements. Therefore, table 2 shows how the outcome of actuarial calculations varies based on a different choice of discount rate. Three scenarios are presented as follows under SECTOR dimension: S13_BC – base case scenario with current discount rate 5% in nominal terms (3% in real terms) S13_SC1 –scenario with discount rate 1 percentage point less than in base case S13_SC3 –scenario with discount rate 1 percentage point higher than in base case Data, as far as they are available, are expressed in national currency and millions of euro in current prices. In line with ESA2010 Transmission programme requirements data series start from 2015 and are to be transmitted on 3-yearly basis. Countries may transmit longer time series or transmit data annually on voluntary basis.

This indicator measures the income of selected jobless families that claim Guaranteed Minimum Income (GMI) benefits. Values are expressed both in national currency and as a percentage of the median disposable income in the country. When the country's poverty line is defined as a fixed percentage of the median disposable income, the normalization of GMI amounts in terms of the median disposable income allows measuring the gap between benefit entitlements and the poverty line. For instance, if the poverty threshold is 50% of the median disposable income, a value of the indicator of 30% means that benefit entitlements are 20 percentage points below the poverty line.

This ad-hoc module "transition from work to retirement" aimed at answering the following main questions: how people leave the labour market,why they left the labour market,why they did not stay longer and,how long the active population, aged 50 to 69, expects to be in the labour market.

The domain "Income and living conditions" covers four topics: people at risk of poverty or social exclusion, income distribution and monetary poverty, living conditions and material deprivation, which are again structured into collections of indicators on specific topics. The collection "People at risk of poverty or social exclusion" houses main indicator on risk of poverty or social inclusion included in the Europe 2020 strategy as well as the intersections between sub-populations of all Europe 2020 indicators on poverty and social exclusion. The collection "Income distribution and monetary poverty" houses collections of indicators relating to poverty risk, poverty risk of working individuals as well as the distribution of income. The collection "Living conditions" hosts indicators relating to characteristics and living conditions of households, characteristics of the population according to different breakdowns, health and labour conditions, housing conditions as well as childcare related indicators. The collection "Material deprivation" covers indicators relating to economic strain, durables, housing deprivation and environment of the dwelling.

The average effective age of retirement is calculated as a weighted average of (net) withdrawals from the labour market at different ages over a 5-year period for workers initially aged 40 and over. In order to abstract from compositional effects in the age structure of the population, labour force withdrawals are estimated based on changes in labour force participation rates rather than labour force levels. These changes are calculated for each (synthetic) cohort divided into 5-year age groups. The estimates shown in red are less reliable as they have been derived from interpolations of census data rather than from annual labour force surveys. The estimates for women in Turkey are based on 3-yearly moving averages of participation rates for each 5-year age group. OECD estimates based on the results of national labour force surveys, the European Union Labour Force Survey and, for earlier years in some countries, national censuses.

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C'est un indicateur (de substitution) pour la disponibilité des soins de santé. Il représente le pourcentage de la population qui n'a pas accès aux soins de santé en raison de l'absence du personnel de santé. Le seuil pour avoir un personnel de santé suffisant est 41,1 travailleurs pour 10 000 habitants. Un chiffre plus élevé indique une disponibilité plus faible. Notez que cet indicateur reflète le côté de l'offre de la disponibilité, dans ce cas la disponibilité des ressources humaines est à un niveau qui garantit au moins un accès de base, mais universel. Pour estimer l'accès aux services de professionnels de la santé qualifiés (médecins, personnel infirmier et sages-femmes), il utilise comme indicateur la différence relative entre la densité de travailleurs de la santé dans un pays (pour 10 000 habitants) et la valeur médiane des pays avec un niveau de vulnérabilité faible (défini selon la structure de l'emploi et les niveaux de pauvreté).Pour déterminer si un pays dépense «assez» ou a «assez» d'agents de santé clés, il faut d'abord définir ce qui constitue «assez», à savoir fixer un seuil contre lequel la performance d'un pays peut être comparé. Les opinions divergent sur ce qui constitue «assez» dans ces contextes, notamment parce qu'elle est susceptible d'être une cible en mouvement, influencé par les problèmes de santé en vigueur, la démographie, etc. La méthode de BIT pour mesurer le déficit financier est de: (i) calculer la dépense médiane sur la santé (à l'exception de paiements directs) des pays à faible vulnérabilité, puis (ii) pour chaque pays, comparer les dépenses contre cette médiane. En 2014, la médiane des pays à faible vulnérabilité était de US$239. Par exemple, un pays dépensant 50% de moins que la médiane des pays à faible vulnérabilité a un déficit financier de 50%. Le même principe s'applique à l'indicateur de déficit d'accès du (au) personnel, pour lequel la médiane en 2014 des pays à faible vulnérabilité était 41,1. Il s’agit de l'un des cinq indicateurs mesurant les dimensions clés des déficits de l'accès aux soins de santé et de la couverture santé. Pour des fins d'analyse tous les indicateurs doivent être considérés dans leur ensemble.

C'est un indicateur (de substitution) pour la qualité des soins de santé. Il représente le pourcentage de la population qui n'a pas accès aux soins de santé en raison du déficit de ressources financières. Le seuil pour avoir des ressources financières suffisantes est US$239 par personne et par année. Un chiffre plus élevé indique des niveaux plus faibles de couverture. Pour estimer la qualité des soins de santé, cet indicateur utilise comme indicateur de substitution la différence relative entre les dépenses de santé par habitant dans un pays et la valeur médiane des pays avec un niveau de vulnérabilité faible.Pour déterminer si un pays dépense «assez» ou a «assez» d'agents de santé clés , il faut d'abord définir ce qui constitue «assez», à savoir fixer un seuil contre lequel la performance d'un pays peut être comparé. Les opinions divergent sur ce qui constitue «assez» dans ces contextes, notamment parce qu'elle est susceptible d'être une cible en mouvement, influencé par les problèmes de santé en vigueur, la démographie, etc. La méthode de BIT pour mesurer le déficit financier est de: (i) calculer la dépense médiane sur la santé (à l'exception de paiements directs) des pays à faible vulnérabilité, puis (ii) pour chaque pays, comparer les dépenses contre cette médiane. En 2014, la médiane des pays à faible vulnérabilité était US$239. Par exemple, un pays dépensant 50% de moins que la médiane des pays à faible vulnérabilité a un déficit financier de 50%. Il s’agit de l'un des cinq indicateurs mesurant les dimensions clés des déficits de l'accès aux soins de santé et de la couverture santé. Pour des fins d'analyse tous les indicateurs doivent être considérés dans leur ensemble.

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The Pensions at a Glance indicators, covering all 34 OECD countries, are designed to show future entitlements for workers who entered the labour market in 2008 and spend their entire working lives under the same set of rules. The results presented here include all mandatory pension schemes for private-sector workers, regardless of whether they are public or private.

The indicator is defined as the percentage share of social protection expenditure devoted to old age care in GDP. These expenditures cover care allowance, accommodation, and assistance in carrying out daily tasks.

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

Data include pension funds per the OECD classification by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data include plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. A full description of the OECD classification can be found at:http://www.oecd.org/dataoecd/0/49/38356329.pdf. Pension funds include also some personal pension arrangements like the Individual Retirement Accounts (IRAs) in the United States as well as funds for government workers. The coverage of the statistics follows the regulatory and supervisory framework. All authorised pension funds are therefore normally covered by the Global Pension Statistics exercise. Assets pertaining to reserve funds in social security systems are excluded.

Data include pension funds per the OECD classification by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data include plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. A full description of the OECD classification can be found at: http://www.oecd.org/dataoecd/0/49/38356329.pdf.  Pension funds include also some personal pension arrangements like the Individual Retirement Accounts (IRAs) in the United States as well as funds for government workers. The coverage of the statistics follows the regulatory and supervisory framework. All authorised pension funds are therefore normally covered by the Global Pension Statistics exercise. Assets pertaining to reserve funds in social security systems are excluded.

These indicators present total expenditure of general government devoted to three different socio-economic functions (according to the Classification of the Functions of Government - COFOG), expressed as a ratio to GDP. The COFOG divisions covered are 'health', 'education' and 'social protection'.

Melbourne Mercer Global Pension  index has become an important reference point in the debate about the adequacy, sustainability and integrity of retirement systems around the world. While some countries have well-established retirement systems that have stood the test of time, others are just developing, especially those within the Asian region. Regardless, as nations and policy makers struggle with the competing needs of an aging population and achieving an appropriate fiscal balance, our hope is that this report will provide an opportunity for debate and discussion about possible alternative strategies. The Index uses three sub-indices—adequacy, sustainability and integrity—to measure each country's retirement income system. The overall index value for each country's system represents the weighted average of the three sub-indices. The weightings used are 40 percent for the adequacy sub-index, 35 percent for the sustainability sub-index and 25 percent for the integrity sub-index. The different weightings are used to reflect the primary importance of the adequacy sub-index which represents the benefits that are currently being provided together with some important benefit design features. The integrity sub-index considers several items that influence the overall governance and operations of the system which affects the level of confidence that the citizens of each country have in their system. 

This indicator measures the net costs paid by parents for full-time centre-based childcare, after any benefits designed to reduce the gross childcare fees. Childcare benefits can be received in the form of childcare allowances, tax concessions, fee rebates and increases in other benefit entitlements.

This indicator is the ratio between the number of persons aged 65 and over (age when they are generally economically inactive) and the number of persons aged between 15 and 64. The value is expressed per 100 persons of working age (15-64).

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The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

The datasets are composed by baseline population projections and the 'No migration' sensitivity test. Data is available as follows: •           Projected population on 1 January by age and sex, and by single year time interval; •           Assumptions on future age-specific fertility rates, age-specific mortality rates and international net migration levels (including statistical adjustment); •           Corresponding approximated values of the life expectancy by age and sex. Moreover, for the baseline projections, the following demographic balances and indicators are available: •           Total numbers of the projected live births and deaths; •           Projected population structure indicators: proportions of broad age groups in total population, age dependency ratios and median age of the population. The time horizon covered is: 2018 to 2100.

Cet indicateur transmet la proportion de la population effectivement couverte par un système de protection sociale, y compris les socles de protection sociale. Il présente aussi les taux de couverture des principaux composants de la protection sociale : les prestations de maternité et pour enfants, l'appui aux personnes sans emploi, aux personnes handicapées, aux victimes de lésions professionnelles et aux personnes plus âgées. Pour plus d'informations, veuillez vous référer au Repositoire de Métadonnées sur les Indicateurs des ODD.

Data cover both social security reserve funds and sovereign pension reserve funds, the two main categories of public pension reserve funds. Social security reserve funds are set up as part of the overall social security system. They are funded chiefly by surpluses from employee and/or employer contributions over current payouts and, in some cases, by top-up contributions from the government through fiscal transfers and other sources. They may be managed either as part of a national social security scheme or by an independent - often public sector - fund management entity. Sovereign pension reserve funds are funds established by governments (independently of social security systems), who finance them directly through fiscal transfers. They are usually mandated to finance public pension expenditures at a specific future date. Some are not allowed to make any payouts for decades.

The Regional Database contains annual data from 1995 to the most recent available year (generally 2014 for demographic and labour market data, 2013 for regional accounts, innovation and social statistics).   In any analytical study conducted at sub-national levels, the choice of the territorial unit is of prime importance. The territorial grids (TL2 and TL3) used in this database are officially established and relatively stable in all member countries, and are used by many as a framework for implementing regional policies. This classification - which, for European countries, is largely consistent with the Eurostat classification - facilitates greater comparability of regions at the same territorial level. The differences with the Eurostat NUTS classification concern Belgium, Greece and the Netherlands where the NUTS 2 level correspond to the OECD TL3 and Germany where the NUTS1 corresponds to the OECD TL2 and the OECD TL3 corresponds to 97 spatial planning regions (Groups of Kreise). For the United Kingdom the Eurostat NUTS1 corresponds to the OECD TL2. Due to limited data availability, labour market indicators in Canada are presented for a different grid (groups of TL3 regions). Since these breakdowns are not part of the OECD official territorial grids, for the sake of simplicity they are labelled as Non Official Grids (NOG).

The supplementary table on accrued-to-date  pension entitlements in social insurance (pensions in National Accounts) is compiled in accordance with the European System of Accounts (ESA 2010) and is transmitted by EU Member States, EEA Members (Norway, Iceland) and Switzerland following the ESA2010 transmission programme (Table 29) established by the Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, annexes A and B respectively). By introducing this table, ESA 2010 added enhanced reporting on pensions, covering both entitlements of pension schemes recorded in the core national accounts, and unfunded "pay-as-you-go" pension schemes managed by general government. The latters' entitlements are excluded from the core national accounts and are considered as contingent liabilities. However, full coverage of all pension schemes in one table provides a complete overview of organisation of pension social insurance in a given country and enhances cross-country analysis of pension entitlements of households. At the same time, it should be stressed that accrued-to-date pension entitlements in social insurance are not a measure of the sustainability of public finances and not part of government debt. The European reporting system on age-related expenditure is multifaceted. National accountants focus in this dataset on already earned (accrued-to-date) pension entitlements of current persons employed and current pensioners, whereas the Economic Policy Committee (EPC) is analysing the impact of ageing on European societies from a wider angle. The EPC'S Ageing Report includes estimates for pension entitlements (and related contributions) being accrued in the future. Data are presented by means of two tables: 1.  "Accrued-to-date pension entitlements in social insurance" (nasa_10_pens1) The table gives an overview of accumulation of pension entitlements by all types of social insurance pension schemes (defined contribution vs. defined benefit schemes, private vs. general government schemes, core accounts schemes vs. social security schemes) in a given period due to pension contributions, payment of pension benefits and other changes. 2. "Sensitivity analysis of accrued-to-date pension entitlements in general government pension schemes outside of core national accounts" (nasa_10_pens2) The data on unfunded general government pension schemes outside of core national accounts are based on actuarial calculations. Thus, the results for pension entitlements depend to a large extent on the underlying assumptions. To ensure a consistent approach and cross-country data comparability, actuarial assumptions for these schemes in ESA 2010 Table 29 are aligned with those proposed by the EPC Ageing Working group (AWG), including the discount rate to calculate present value of pension entitlements. Actuarial assumptions are regularly reviewed by the AWG in the framework of 3-yearly Ageing reports. Analysis shows that the discount rate is the most important parameter that impacts on the resulting value of pension entitlements. Therefore, table 2 shows how the outcome of actuarial calculations varies based on a different choice of discount rate. Three scenarios are presented as follows under SECTOR dimension: S13_BC – base case scenario with current discount rate 5% in nominal terms (3% in real terms) S13_SC1 –scenario with discount rate 1 percentage point less than in base case S13_SC3 –scenario with discount rate 1 percentage point higher than in base case Data, as far as they are available, are expressed in national currency and millions of euro in current prices. In line with ESA2010 Transmission programme requirements data series start from 2015 and are to be transmitted on 3-yearly basis. Countries may transmit longer time series or transmit data annually on voluntary basis.

Social expenditure aggregates: The OECD Social Expenditure Database (SOCX) has been developed in order to serve a growing need for indicators of social policy. It includes reliable and internationally comparable statistics on public and mandatory and voluntary private social expenditure at programme level. SOCX provides a unique tool for monitoring trends in aggregate social expenditure and analysing changes in its composition.

The OECD Social Expenditure Database (SOCX) has been developed in order to serve a growing need for indicators of social policy. It includes reliable and internationally comparable statistics on public and mandatory and voluntary private social expenditure at programme level. SOCX provides a unique tool for monitoring trends in aggregate social expenditure and analysing changes in its composition. It covers 35 OECD countries for the period 1980-2013/14 and estimates for aggregates for 2014-16. The main social policy areas are as follows: Old age, Survivors, Incapacity-related benefits, Health, Family, Active labor market programmes, Unemployment, Housing, and Other social policy areas. This version also includes estimates of net total social spending for 2013 for 34 OECD countries.

Labour Costs are the total expenditure borne by employers for the purpose of employing staff. They include employee compensation (including wages, salaries in cash and in kind, employers' social security contributions), vocational training costs, other expenditure such as recruitment costs, spending on working clothes and employment taxes regarded as labour costs minus any subsidies received.

Data are the result of the annual structure of government debt survey and cover the EU countries as well as Norway. The following series are available: Central government gross debt by initital maturity and sector of debt holder; State government gross debt by initital maturity and sector of debt holder; Local government gross debt by initital maturity and sector of debt holder; Social security funds gross debt by initital maturity and sector of debt holder; General government gross debt by initital maturity and sector of debt holder; Debt by currency of issuance; Government guarantees (contingent liabilities).

The OECD’s Social Benefit Recipients Database (SOCR) presents, for the first time, comparable information on the number of people receiving cash benefits. SOCR includes data for the main income replacement programmes in the unemployment, social assistance, disability and old-age branches. It currently covers eight years (2007-2014) for most OECD and EU countries

This table reports employee social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality.

This table reports employer social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by locality). Threshold and maximum contribution amounts are shown in national currencies. Note on aggregation In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for the purpose of reporting in this table.

This table reports self-employed social security contribution rates and related provisions. A representative case is used for those countries where social security provisions vary by locality. Threshold and maximum contribution amounts are shown in national currencies.

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables: e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published: according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits.3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function, type and characteristic. The collection "RECEIPTS" is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables: r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts. r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published: according to the classification by types of receipts;according to the classification by sectors of origin.Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happens for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are: Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are: Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

The ESSPROS domain In Eurostat database, ESSPROS domain, ESSPROS data on expenditure and receipts, data on net social protection benefits as well as data on Pension beneficiaries for the total of schemes are currently disseminated. The qualitative information is available in the dedicated section "Social protection" of the Eurostat website. The release of ESSPROS data, quality reports and the qualitative information is made annually. Among the three main categories of data soruces - administrative data, national accounts and other estimates, surveys/census - most of the countries report administrative data and register-based data as their main data sources. Data on expenditure and receipts correspond to two collections "EXPEND" (Social protection expenditure) and "RECEIPTS" (Social protection receipts). The collection "EXPEND" is composed by three groups: 1. expsum (Expenditure - Summary tables); it contains two summary tables:e sum Expenditure: main results. The data include the expenditure broken down in social benefits, administration cost and other expenditure. In addition, social benefits are classified by functions of social protection. e pens Pensions. The data include the social benefits relating to pensions (old age, disability, survivors and unemployment pensions). In addition the data are split between means-tested and non means-tested benefits. 2. expcur (Expenditure - Tables by functions and aggregated benefits); it contains five tables corresponding to different "currencies": national currencies (e nac), euros (e eur), Purchasing Power Standards (e pps), Purchasing Power Standards per head (e ppsh) and % of the GDP (e gdp). For each table data (social protection benefits) are published:according to the classification by function of social protection: eight functions (Sickness /Health care; Disability; Old age; Survivors; Family/children; Unemployment; Housing; Social exclusion not elsewhere classified) and the total of social benefits;according to the detailed classification of benefits by type - cash benefits and benefits in kind- and by characteristic -split between means-tested and non means-tested benefits. 3. expfunc (Expenditure - Tables by benefits and currency); it contains nine tables corresponding to the eight different functions of social protection and one for the total of social benefits. In each table data are published according to the detailed classification of benefits by function,type and characteristic. The collection "RECEIPTS"is composed by two groups: 1. recsum (Receipts - Summary tables); it contains two tables:r sumt Receipts by type. The data include the receipts of social protection broken down in the different types of receipts - social contributions, general government contributions and other receipts.r sums Receipts by sector of origin. The data include the receipts of social protection broken down by the different sectors of origin -corporations, general government, households, non-profit institutions serving households, rest of the world. 2. reccur (Receipts by different "currencies"); it contains three tables: national currencies (r nac), euros (r eur) and % of the GDP (r gdp). For each table data (receipts) are published:according to the classification by types of receipts;according to the classification by sectors of origin. Data on net social protection benefits correspond to the table " spr_net_ben" (Net social protection benefits) in the collection "NET". The ESSPROS module on net social protection benefits (restricted approach) measures net expenditure by collecting information on the average rates of taxes and social contributions paid by recipients of each cash benefit reported in the Core system. These rates are then applied to the gross expenditure on each benefit to obtain a net value as follows: Net social benefits = Gross social benefits * (1 – AITR – AISCR) where AITR / AISCR are the Average itemized tax / social contribution rates. The net social protection benefits are complemented by the value of “Fiscal benefits” provided in the form of tax breaks that would be defined as social protection benefits, if they were provided in cash. Tax breaks promoting the provision of social protection or promoting private insurance plans are excluded. Exceptionally, if some fiscal benefits cannot be taken into account in the assessment of the actual taxes and social contributions paid on social benefits (this happen for few countries), then the value of net benefits should be complemented by the residual value of the fiscal benefit. In this case the formula above becomes: Net social benefits = Gross social benefits * (1 – AITR – AISCR) + Residual fiscal benefits In ESSPROS, fiscal benefits are defined as social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. According to a 2015 decision of the Working Group on Social Protection Statistics, fiscal benefits in the form of payable tax credits should be included in full (cash component plus fiscal component) in the ESSPROS Core System while all other forms of fiscal benefit are excluded from the Core System and dealt with in the NET modules (the existing restricted approach module and the planned enlarged approach modules). More information is available in the Annex I "Payable tax credits".   Data on pension beneficiaries correspond to the collection "PENS" that contains the table "spr_pns_ben" (Pension Beneficiaries at 31 December of each year). The data include the number of recipients of one or more periodic cash benefits under a social protection scheme falling within seven pension categories grouped into four basic functions. The seven categories of pensions in this module are:Disability pension;Early retirement benefit due to reduced capacity to work;Old-age pension;Anticipated old-age pension;Partial pension;Survivor's pension;Early retirement benefit due to labour market reasons. The four functions of the module are:Disability (grouping the first two categories of pensions above);Old age (grouping the next three);Survivors (the sixth category);Unemployment (the last category). The data, available by gender for the total of schemes, are expressed in "units". Methodological definitions and more details about social protection classifications and breakdowns can be found in the ESSPROS Manual - The European System of integrated Social PROtection Statistics. Annexes:Payable tax credits

Dans le but de promouvoir la comparabilité internationale, les statistiques présentées sur ILOSTAT sont basées sur des définitions internationales standard dans la mesure du possible et peuvent différer des chiffres nationaux officiels. Le taux de couverture de la négociation collective représente le nombre de salariés dont le salaire et/ou les conditions de travail sont déterminés par une ou plusieurs conventions collectives exprimé en pourcentage du nombre total de salariés. Le nombre de travailleurs couverts par la négociation collective inclut, dans la mesure du possible, les travailleurs couverts par des conventions collectives sur la base de l'extension de telles conventions. Les taux de couverture de la négociation collective sont corrigés de la possibilité que certains travailleurs n'aient pas le droit de négocier collectivement leurs salaires (par exemple, travailleurs des services publics dont les salaires seraient fixés par réglementation de l'état, ou autres méthodes de consultation), sauf indication contraire dans les notes. Les statistiques présentées dans ce tableau découlent d'un gros effort de compilation de données du BIT (y compris un questionnaire annuel et de nombreuses enquêtes spéciales), avec des contributions de J. Visser. Pour plus d'informations, reportez-vous à notre page sur les concepts et définitions.

Administration costs represent the costs charged to the scheme for its management and administration. Expenditure on social protection contain: social benefits, which consist of transfers, in cash or in kind, to households and individuals to relieve them of the burden of a defined set of risks or needs; administration costs; other expenditure, which consists of miscellaneous expenditure (payment of property income and other).