Definition: Employees' social contributions
European System of Accounts (ESA)
Social contributions payable by employers to social security schemes or other employment-related social insurance schemes to secure social benefits for their employees (ESA 2010).
Social contributions payable by employees to social security, private funded and unfunded schemes (ESA 1995).
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013