Glossary:Social contributions (ESSPROS classification)
Social contributions include the costs incurred by employers on behalf of their employees (Employers’ imputed social contributions) or by protected persons to secure entitlement to social benefits. By convention all periodic payments by protected persons, or for protected persons by their employers, into compulsory universal schemes are classified as social contributions if levied as a function of income, payroll, or the number of employees.
Further information
Regulation (EC) No 458/2007 of the European Parliament and of the Council of 25 April 2007 on the European system of integrated social protection statistics (ESSPROS)
Regulation (EC) No10/2008 of 8 January 2008 implementing Regulation (EC) No 458/2007 of the European Parliament and of the Council on the European system of integrated social protection statistics (ESSPROS)