Definition: Supplementary pension schemes
These involve expenditure by the enterprise or local unit on the funding of non-compulsory supplementary pension schemes. It includes:
(a) Insured plans;
(b) Self-administered funds;
(c) Book reserves or provisions;
(d) Other Expenditure.
Community statistics on the level and structure of labour costs 1996 - List, definition and breakdown of the variables, p.7