Definition: Employers' imputed social contributions

ESSPROS Manual

Employers' imputed social contributions are the costs incurred by employers by granting social benefits, or by promising social benefits payable in future, to their employees, former employees and their dependants, (i) without involving an autonomous insurer, and; (ii) without maintaining segregated reserves for that purpose in their balance sheets. 

This definition is identical in versions 1996, 2008 and 2011 of the Manual
Source:
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011
Created:
Updated:

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