Eurostat

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 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 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

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'.

The harmonised data on accidents at work are collected in the framework of the European Statistics on Accidents at Work (ESAW), on the basis of a methodology developed in 1990. The data refer to accidents at work resulting in more than 3 days' absence from work (serious accidents) and fatal accidents. A fatal accident is defined as an accident which leads to the death of a victim within one year of the accident. The indicators used are the number and incidence rate of serious and fatal accidents at work. The incidence rate of serious accidents at work is the number of persons involved in accidents at work with more than 3 days' absence per 100,000 persons in employment. The incidence rate of fatal accidents at work is the number of persons with fatal accidents at work per 100,000 persons in employment. The national ESAW sources are the declarations of accidents at work, either to the public (Social Security) or private specific insurance for accidents at work, or to other relevant national authority (Labour Inspection, etc.) for countries having a "universal" Social Security system. For the Netherlands only survey data are available for the non-fatal accidents at work (a special module in the national labour force survey). Sector coverage: In general the private sector is covered by all national reporting systems. However some important sectors are not covered by all Member States. The specification of sectors is given according to the NACE classification (NACE = Nomenclature statistique des activités économiques dans la Communauté européenne). The incidence rate is calculated for the total of the so-called 9 common branches (See point 3.6). For a structured metadata overview on variables, coverage of sectors and professional status please see also the annex Metadata_overview_2007.Statistical adjustments: Because the frequency of work accidents is higher in some branches (high-risk sectors), an adjustment is performed to get more standardised incidence rates. For more details, please see the summary methodology (link at the bottom of the page). Geographical coverage: For accidents at work, data are available for all old EU-Member States (EU 15) and Norway. The methodology has also been implemented in the New Member States and Switzerland with first data being available for the reference year 2004.

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 harmonised data on accidents at work are collected in the framework of the European Statistics on Accidents at Work (ESAW), on the basis of a methodology developed in 1990. The data refer to accidents at work resulting in more than 3 days' absence from work (serious accidents) and fatal accidents. A fatal accident is defined as an accident which leads to the death of a victim within one year of the accident. The indicators used are the number and incidence rate of serious and fatal accidents at work. The incidence rate of serious accidents at work is the number of persons involved in accidents at work with more than 3 days' absence per 100,000 persons in employment. The incidence rate of fatal accidents at work is the number of persons with fatal accidents at work per 100,000 persons in employment. The national ESAW sources are the declarations of accidents at work, either to the public (Social Security) or private specific insurance for accidents at work, or to other relevant national authority (Labour Inspection, etc.) for countries having a "universal" Social Security system. For the Netherlands only survey data are available for the non-fatal accidents at work (a special module in the national labour force survey). Sector coverage: In general the private sector is covered by all national reporting systems. However some important sectors are not covered by all Member States. The specification of sectors is given according to the NACE classification (NACE = Nomenclature statistique des activités économiques dans la Communauté européenne). The incidence rate is calculated for the total of the so-called 9 common branches (See point 3.6). For a structured metadata overview on variables, coverage of sectors and professional status please see also the annex Metadata_overview_2007.Statistical adjustments: Because the frequency of work accidents is higher in some branches (high-risk sectors), an adjustment is performed to get more standardised incidence rates. For more details, please see the summary methodology (link at the bottom of the page). Geographical coverage: For accidents at work, data are available for all old EU-Member States (EU 15) and Norway. The methodology has also been implemented in the New Member States and Switzerland with first data being available for the reference year 2004.

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).

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.

Eurostat Dataset Id:hsw_ij_svnia An ad hoc module on "Work-related health problems and accidental injuries" was included in the 1999 Labour Force Survey (LFS), in order to act as a complementary data source to ESAW (European Statistics on accidents at Work) and EODS (European Occupational Diseases Statistics) and give a broader view on Health and Safety at Work.. This module provided complementary information on accidents occurring at work and resulting in less than 4 days' absence from work, on return to work after the accident at work and on health problems caused or made worse by work. The data refer to self-reported accidental injuries at work during a 12 month period before the survey and to self-reported non-accidental health problems caused or made worse by work and from which the respondent had suffered during a 12 month period before the survey. The indicators used for accidental injuries are the percentage distributions of accidents and the relative incidence rate of accidents (relative to the rate in the total of all participating countries, which is marked with 100). The incidence rate is the number of accidents at work per 100 000 employed workers. The indicators used for non-accidental health problems are the percentage distribution, number, prevalence rate and relative prevalence rate of health problems (relative to the rate in the total of all participating countries, which is marked with 100). The prevalence rate is the number of people suffering from the health problem during the last 12 months per 100 000 employed workers (see the link to summary methodology at the bottom of the page). Statistical adjustments: Because the frequency of work accidents is higher in some branches (high-risk sectors), an adjustment is performed to get more standardised incidence rates. Similarly, the prevalence rates for non-accidental health problems are standardised for economic activity and for age, as age influences importantly the prevalence of health problems. For more details, please see the link to the summary methodology at the bottom of the page. Geographical coverage: Denmark, Germany, Greece, Spain, Hungary, Ireland, Italy, Luxembourg, Portugal, Finland, Sweden, United Kingdom. Sector coverage: All sectors of economic activity are covered. The specification of sectors is given according to the NACE classification (NACE = Nomenclature statistique des activités économiques dans la Communauté européenne). The incidence and prevalence rates are calculated for the total of all branches.

Eurostat Dataset Id:hsw_ij_edse An ad hoc module on "Work-related health problems and accidental injuries" was included in the 1999 Labour Force Survey (LFS), in order to act as a complementary data source to ESAW (European Statistics on accidents at Work) and EODS (European Occupational Diseases Statistics) and give a broader view on Health and Safety at Work.. This module provided complementary information on accidents occurring at work and resulting in less than 4 days' absence from work, on return to work after the accident at work and on health problems caused or made worse by work. The data refer to self-reported accidental injuries at work during a 12 month period before the survey and to self-reported non-accidental health problems caused or made worse by work and from which the respondent had suffered during a 12 month period before the survey. The indicators used for accidental injuries are the percentage distributions of accidents and the relative incidence rate of accidents (relative to the rate in the total of all participating countries, which is marked with 100). The incidence rate is the number of accidents at work per 100 000 employed workers. The indicators used for non-accidental health problems are the percentage distribution, number, prevalence rate and relative prevalence rate of health problems (relative to the rate in the total of all participating countries, which is marked with 100). The prevalence rate is the number of people suffering from the health problem during the last 12 months per 100 000 employed workers (see the link to summary methodology at the bottom of the page). Statistical adjustments: Because the frequency of work accidents is higher in some branches (high-risk sectors), an adjustment is performed to get more standardised incidence rates. Similarly, the prevalence rates for non-accidental health problems are standardised for economic activity and for age, as age influences importantly the prevalence of health problems. For more details, please see the link to the summary methodology at the bottom of the page. Geographical coverage: Denmark, Germany, Greece, Spain, Hungary, Ireland, Italy, Luxembourg, Portugal, Finland, Sweden, United Kingdom. Sector coverage: All sectors of economic activity are covered. The specification of sectors is given according to the NACE classification (NACE = Nomenclature statistique des activités économiques dans la Communauté européenne). The incidence and prevalence rates are calculated for the total of all branches.

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.

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 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

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).