Actual social contributions (D.611) include:
a) employers' actual social contributions. Employers' actual social contributions are paid by employers to social security funds, insurance enterprises or autonomous as well as non autonomous pension funds administering social insurance schemes to secure social benefits for their employees. E.g. employers' unemployment insurance contribution, employers' pension insurance contribution, employers' social security contribution.
b) employees' social contributions. These are social contributions payable by employees to social security. Employees' social contributions consist of the actual contributions payable. E.g. employees' unemployment insurance premium, employees' pension insurance premium, employees' national pension insurance premium, employees' sickness insurance premium.
c) social contributions by self-employed and non-employed persons. these are social contributions payable for their own benefit by persons who are not employees - namely, self-employed persons (employers or own-account workers), or non-employed persons. E.g. entrepreneurs' pension insurance premiums.
Statistics using this definition
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