Commission Regulation (EC) No 10/2008Show full title

1. CLASSIFICATION OF SCHEMES AND OF QUANTITATIVE DATA (INCLUDING RECEIPTS, EXPENDITURE AND BENEFITS BY FUNCTION) COVERED BY THE ESSPROS CORE SYSTEM

1.1. CLASSIFICATION OF SCHEMES (Qualitative information)

Criterion: Decision-making

Government-controlled schemes

Non government-controlled schemes

Criterion: Legal enforcement

Compulsory schemes

Non-compulsory schemes

Criterion: Establishment of entitlements

Contributory schemes

Non-contributory schemes

Criterion: Scope

Universal schemes

General schemes

Special schemes

Criterion: Level of protection

Basic schemes

Supplementary schemes

1.2. CLASSIFICATION OF QUANTITATIVE DATA

The full detailed classifications to be used for compulsory data to be transmitted to Eurostat are laid down in the ESSPROS Manual produced by the European Commission in cooperation with Member States. These detailed classifications are aggregated into the first-level classification set out below.

1.2.1. Receipts

The ESSPROS core system classifies the receipts of social protection schemes by type and origin. The type indicates the nature of, or reason for, a payment: social contributions, general government contributions, transfers from other schemes and other receipts.

1.2.1.1. Receipts by type

Total receipts

Social contributions

Employers’ social contributions

Social contributions by the protected persons

General government contributions

Earmarked taxes

General revenue

Transfers from other schemes

Social contributions re-routed from other schemes

Other transfers from other resident schemes

Other receipts

Property income

Other receipts

1.2.1.2. Receipts by origin

The origin specifies the institutional sector from which the payment is received.

The classifications of the institutional sectors from which the receipts of social protection schemes originate are those used in the national accounts (ESA 95).

Corporations

Central government

State and local government

Social security funds

Households

Non-profit institutions serving households

Rest of the world

1.2.2. Expenditure

The expenditure of social protection schemes is classified by type, indicating the nature of, or reason for, the expenditure: social protection benefits, administration costs, transfers to other schemes and other expenditure.

Social protection benefits are broken down into means-tested and non means-tested benefits. The classification of social protection benefits gives further details depending on whether the benefit is provided in cash (as a periodic payment or lump sum) or in kind. Furthermore, a more detailed classification is used in which the items are relevant to only one or only a limited number of the functions listed in Section 1.2.3. This further classification is defined in the ESSPROS Manual.

Total expenditure

Social protection benefits

Social protection benefits, non means-tested

Cash benefits, non means-tested

Periodic cash benefits, non means-tested

Lump sum cash benefits, non means-tested

Benefits in kind, non means-tested

Social protection benefits, means-tested

Cash benefits, means-tested

Periodic cash benefits, means-tested

Lump sum cash benefits, means-tested

Benefits in kind, means-tested

Administration costs

Transfers to other schemes

Social contributions re-routed to other schemes

Other transfers to other resident schemes

Other expenditure

1.2.3. Benefits by function

The classification by function is as follows:

• Sickness/Health care

• Disability

• Old-age

• Survivors’

• Family/Children

• Unemployment

• Housing

• Social exclusion (n.e.c.)