Government-controlled schemes
Non government-controlled schemes
Compulsory schemes
Non-compulsory schemes
Contributory schemes
Non-contributory schemes
Universal schemes
General schemes
Special schemes
Basic schemes
Supplementary schemes
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.
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.
Employers’ social contributions
Social contributions by the protected persons
Earmarked taxes
General revenue
Social contributions re-routed from other schemes
Other transfers from other resident schemes
Property income
Other receipts
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
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.
Periodic cash benefits, non means-tested
Lump sum cash benefits, non means-tested
Periodic cash benefits, means-tested
Lump sum cash benefits, means-tested
Social contributions re-routed to other schemes
Other transfers to other resident schemes
The classification by function is as follows:
Sickness/Health care
Disability
Old-age
Survivors’
Family/Children
Unemployment
Housing
Social exclusion (n.e.c.)