Definition: Employers' social contributions
ESSPROS Manual
Employers' social contributions are the costs incurred by employers to secure entitlement to social benefits for their employees, former employees and their dependants.
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
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