Definition: Collectively agreed, contractual and voluntary social security contributions payable by the employer

Labour market

These are all contributions paid by the employer to social security schemes which are supplementary to those which are compulsory by law.  Account should be taken of any tax exemptions which may apply. It includes:
(a) Supplementary pension schemes;
(b) Supplementary sickness insurance schemes;
(c) Supplementary unemployment insurance schemes;
(d) Other.
Community statistics on the level and structure of labour costs 1996 - List, definition and breakdown of the variables, p.7

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