Annexes to COM(2006)11 - European system of integrated social protection statistics (ESSPROS) - Main contents
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dossier | COM(2006)11 - European system of integrated social protection statistics (ESSPROS). |
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document | COM(2006)11 |
date | April 25, 2007 |
ESSPROS CORE SYSTEM
1. Quantitative data by scheme and detailed benefits
Data transmitted
With reference to aggregated classification, transmitted data will cover:
Expenditure
1.1.1.1. Social protection benefits classified by:
(a) | function (corresponding to each risk or need); and |
(b) | for each function by dual breakdown: means-tested versus non-means-tested, and cash benefits (breakdown by periodic and lump sum benefits) versus benefits in kind. |
1.1.1.2. Administration costs
1.1.1.3. Transfers to other schemes
1.1.1.4. Other expenditure
Receipts
1.1.2.1. Social contributions
1.1.2.2. General government contributions
1.1.2.3. Transfers from other schemes
1.1.2.4. Other receipts
Data covered (with reference to detailed classification) will be provided in accordance with the regulatory procedure with scrutiny laid down in Article 8(3).
1.2. Data provision
Statistics will be provided annually. Data will refer to the calendar year according to national practices. The deadline for the transmission of data for the year N, together with any revision of previous years, is 30 June of the year N + 2.
1.3. Dissemination
The Commission (Eurostat) will publish data on social protection expenditure at total scheme level for the year N by 31 October of the year N + 2. The Commission (Eurostat) will, at the same time, disseminate detailed data by scheme to specific users (national institutions compiling ESSPROS data, Commission departments and international institutions). These specific users will only be allowed to publish groups of schemes.
2. Qualitative information by scheme and detailed benefits
2.1. Subjects covered
For each scheme, qualitative information will include a general description of the scheme, a detailed description of the benefits and information on recent changes and reforms.
2.2. Data provision and updating of qualitative information
Annual updating of a complete set of qualitative information already provided will be limited to changes in the social protection system and will be transmitted together with quantitative data.
2.3. Dissemination
The Commission (Eurostat) will disseminate qualitative information at scheme level by 31 October of the year N + 2.
ANNEX II
MODULE ON PENSION BENEFICIARIES
1. Categories of benefits covered
This module covers data on pension beneficiaries, who are defined as recipients of one or more of the following periodic cash benefits of a social protection scheme:
(a) | disability pension; |
(b) | early retirement benefit due to reduced capacity to work; |
(c) | old-age pension; |
(d) | anticipated old-age pension; |
(e) | partial pension; |
(f) | survivor's pension; |
(g) | early retirement benefit due to labour market reasons. |
2. Data provision
Statistics will be provided annually. Data will be stock data referring to the end of the calendar year. The deadline for the transmission of data for the year N is 31 May of year N + 2, broken down as follows:
(a) | by social protection scheme; |
(b) | by gender for the total of the schemes. |
3. Dissemination
The Commission (Eurostat) will publish data for all schemes for the year N by 31 October of the year N + 2. The Commission (Eurostat) will, at the same time, disseminate detailed data by scheme to specific users (national institutions compiling ESSPROS data, Commission departments and international institutions). These specific users will only be allowed to publish groups of schemes.
The Commission (Eurostat) will publish and disseminate to specific users (national institutions compiling ESSPROS data, Commission departments and international institutions) the total of each of the seven categories for the year N by 31 October of the year N + 2.
ANNEX III
PILOT DATA COLLECTION ON NET SOCIAL PROTECTION BENEFITS
1. Subjects covered
This collection covers the calculation of ‘net social protection benefits’.
2. Data provision
The appropriate fraction of personal income tax and social contributions levied on social protection benefits for the year 2005 must be indicated according to the different types of cash social protection benefits, preferably further subdivided for particular groups of homogenously taxed schemes. In difficult cases, results may be reported by appropriate groups of benefits, e.g. the total of the seven pension categories listed in Annex II or the total of the cash benefits of a specific function. Fiscal benefits will be provided for each item separately using the revenue forgone method.