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EMPLOYERS’ IMPUTED SOCIAL CONTRIBUTIONS – ESA

Statistics Directorate    
French Equivalent: Cotisations sociales imputées à la charge des employeurs – SEC

Definition:
Employers’ imputed social contributions represent the counterpart to unfunded social benefits (less eventual employees’ social contributions) paid directly by employers to their employees or former employees and other eligible persons without involving an insurance enterprise or autonomous pension fund, and without creating a special fund or segregated reserve for the purpose.

Source Publication:
ESA [4.10 - 11].

Cross References:
Employers’ imputed social contributions – SNA

Version Indicator: ESA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Tuesday, November 06, 2001