The definitions laid down in Article 2 of Regulation (EC) No 458/2007 shall apply.

The definitions laid down in point ‘1.3. Expenditure of social protection schemes’ of Annex I to Commission Regulation (EC) No 10/2008 shall apply.

‘net social protection benefits — restricted approach’ means social benefits after the deduction of taxes and social contributions paid on cash social benefits by their recipient and after the addition of residual fiscal benefit, if any, according to the formula: Net social benefits (restricted approach) = gross social protection benefits* (1-AITR-AISCR) + residual fiscal benefits residual fiscal benefits should be introduced in the calculation of net social benefits only if they are not directly accounted for in AITR and/or AISCR; ‘average itemised tax rate (AITR) for a benefit (or group of benefits)’ means the sum of taxes paid on that benefit by recipients divided by the total income from that benefit (i.e. gross benefits received); ‘average itemised social contribution rate (AISCR) for a benefit (or group of benefits)’ means the sum of social contributions paid on that benefit by recipients, divided by the total income from that benefit (i.e. gross benefit received); ‘residual fiscal benefit’ means the part of the total value of a fiscal benefit that relates to relief on levies applied to social benefits (as opposed to the part that relates to relief on levies applied to all other forms of income).

The detailed definitions to be used for applying this Regulation are laid down in the ESSPROS Manual produced by the Commission in cooperation with Member States.

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, social protection benefits, means-tested, cash benefits, means-tested, periodic cash benefits, means-tested, lump sum cash benefits, means-tested.

sickness/health care, disability, old age, survivors, family/children, unemployment, housing, social exclusion (not elsewhere classified).

total net social protection benefits, the proportion of social protection benefits liable to taxes and/or social contributions, net social protection benefits by function, means-tested versus non-means-tested.

The Commission (Eurostat) shall, on demand, disseminate detailed data broken down by scheme and by Member State to specific users (national authorities compiling ESSPROS data, Commission departments and international institutions).

If the Member State concerned agrees to full dissemination of the data, the specific users shall be authorised to publish data by scheme.

If the Member State concerned does not agree to full dissemination, the specific users shall be authorised to publish data aggregated across schemes. Aggregation across schemes shall comply with the dissemination rules laid down by the Member State concerned.