Social benefits may be divided into two main classes: pensions and all other social benefits, described in the SNA as non-pension benefits.
The most important type of pension is one paid to an individual when they cease employment on retirement. Pensions may also be payable to other individuals, for example a bereaved spouse or someone suffering from a permanent disability. Payments made while a person is temporarily unemployed or suffering a medical condition that prevents them from working for a period are treated as non-pension benefits (§ 8.67).
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009