Social protection encompasses all interventions from public or private bodies intended to relieve households and individuals of the burden of a defined set of risks or needs, provided neither a simultaneous reciprocal nor an individual arrangement is involved.
Net social protection benefits; The value of social protection benefits excluding taxes and social contributions paid by the benefits’ recipients complemented by the value of fiscal benefits” where fiscal benefits are defined to be “social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans”.
Pension beneficiaries, pension beneficiaries are defined as recipients of one or more of the periodic cash benefits of a social protection scheme falling within seven pension categories(disability pension; early retirement benefit due to reduced capacity to work; old-age pension; anticipated old-age pension; partial pension; survivors' pension; early retirement benefit due to labour market reasons).
The data on social protection expenditure and receipts have been drawn up according to the methodology of the European System of integrated Social Protection Statistics (ESSPROS).
The ESSPROS Manual classifies social benefits under the following eight risks or needs;
1. Sickness/health care,
3. Old age,
8. Social exclusion and not elsewhere classified (n. e. c.).
Social Protection Statistics are compiled according to the ESSPROS standards which allows the comparability between the EU Countries, prepared by EUROSTAT. Social Protection Expenditures are calculated by summing up Social Protection Benefits, Administration Costs, Transfers to the other schemes and Other Expenditures. Social Protection Benefits are accounted by adding up Health/Sicknes Care, Disability, Old Age, Survivor, Family/Children, Unemployment, Housing and Social Exclusion n.e.c expenditures which are compiled in accordance with the criterias mean tested/non-mean tested and cash/benefit in kind and calculated by summing up these values. Social protection receipts are accounted by summing up Social Contributions, General Government contributions, Transfers from other schemes and Other Receipts.