Glossary:Levies

The net benefits module (restricted approach) determines the final net value of social benefits. This is calculated by deducting from gross social benefits the part of the combined value of two forms of obligatory levy.

• Taxes on income
• Social contributions

These levies are applied by general government to the income of fiscal units that relates to liable cash social benefits.

Further information

European system of integrated social protection statistics — ESSPROS Manual and User guidelines. 2019 edition

Statistical data

Social protection statistics - social benefits