Search box

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). European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013