Glossary:Average itemised social contribution rate (AISCR)

The AISCR for a benefit (or group of benefits) is defined as the sum of social contributions paid on that benefit by recipients, divided by the total income from that benefit (i.e. gross benefits received). A social benefit that is not liable to social contributions will always have an AISCR of zero.

Further information

European system of integrated social protection statistics - ESSPROS. Manual and user guidelines. 2019 edition