Definition: Net social protection benefits (restricted approach)
Social benefits are recorded after the deduction of taxes or social contributions paid on cash social benefits by their recipients.
=> Net social benefits (restricted) = Gross social benefits - Taxes & social contributions paid on benefits by recipients (ESSPROS Manual 2011).
"Net social protection benefits - restricted approach" means social benefits after the deduction of f taxes and social contributions paid on cash social benefits by their recipient and after the addition of residual fiscal benefit, if any, according to the formula:
Net social benefits (restricted approach) = gross social protection benefits* (1-AITR-AISCR) + residual fiscal benefits
Residual fiscal benefits should be introduced in the calculation of net social benefits only if they are not directly accounted for in AITR and/or AISC (Regulation (EC) No 1980/2003 (EU-SILC))
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011