ANNEX 2Supplementary provisions
ANNEX 2 DETAILED CLASSIFICATIONS 1. CLASSIFICATION OF SCHEMES AND OF QUANTITATIVE DATA (INCLUDING RECEIPTS, EXPENDITURE AND BENEFITS BY FUNCTION) COVERED BY THE ESSPROS CORE SYSTEM 1.1. CLASSIFICATION OF SCHEMES (Qualitative information) Criterion: Decision-making Government-controlled schemes Non government-controlled schemes Criterion: Legal enforcement Compulsory schemes Non-compulsory schemes Criterion: Establishment of entitlements Contributory schemes Non-contributory schemes Criterion: Scope Universal schemes General schemes Special schemes Criterion: Level of protection Basic schemes Supplementary schemes 1.2. CLASSIFICATION OF QUANTITATIVE DATA The full detailed classifications to be used for compulsory data to be transmitted to Eurostat are laid down in the ESSPROS Manual produced by the European Commission in cooperation with Member States. These detailed classifications are aggregated into the first-level classification set out below. 1.2.1. Receipts The ESSPROS core system classifies the receipts of social protection schemes by type and origin. The type indicates the nature of, or reason for, a payment: social contributions, general government contributions, transfers from other schemes and other receipts. 1.2.1.1. Receipts by type Total receipts Social contributions Employers’ social contributions Social contributions by the protected persons General government contributions Earmarked taxes General revenue Transfers from other schemes Social contributions re-routed from other schemes Other transfers from other resident schemes Other receipts Property income Other receipts 1.2.1.2. Receipts by origin The origin specifies the institutional sector from which the payment is received. The classifications of the institutional sectors from which the receipts of social protection schemes originate are those used in the national accounts (ESA 95). Corporations Central government State and local government Social security funds Households Non-profit institutions serving households Rest of the world 1.2.2. Expenditure The expenditure of social protection schemes is classified by type, indicating the nature of, or reason for, the expenditure: social protection benefits, administration costs, transfers to other schemes and other expenditure. Social protection benefits are broken down into means-tested and non means-tested benefits. The classification of social protection benefits gives further details depending on whether the benefit is provided in cash (as a periodic payment or lump sum) or in kind. Furthermore, a more detailed classification is used in which the items are relevant to only one or only a limited number of the functions listed in Section 1.2.3. This further classification is defined in the ESSPROS Manual. Total expenditure Social protection benefits Social protection benefits, non means-tested Cash benefits, non means-tested Periodic cash benefits, non means-tested Lump sum cash benefits, non means-tested Benefits in kind, non means-tested Social protection benefits, means-tested Cash benefits, means-tested Periodic cash benefits, means-tested Lump sum cash benefits, means-tested Benefits in kind, means-tested Administration costs Transfers to other schemes Social contributions re-routed to other schemes Other transfers to other resident schemes Other expenditure 1.2.3. Benefits by function The classification by function is as follows: Sickness/Health care Disability Old-age Survivors’ Family/Children Unemployment Housing Social exclusion (n.e.c.) 2. DETAILED CLASSIFICATION OF PENSION BENEFICIARIES 2.1. DATA Total number of pension beneficiaries without double counting Total number of pension beneficiaries (disability function) without double counting Total number of disability pension beneficiaries without double counting Total number of beneficiaries receiving early retirement benefits due to reduced capacity to work without double counting Total number of disability (non means-tested) pension beneficiaries without double counting Total number of beneficiaries receiving early retirement benefits due to reduced capacity to work (non means-tested) without double counting Total number of disability (means-tested) pension beneficiaries without double counting Total number of beneficiaries receiving early retirement benefits due to reduced capacity to work (means-tested) without double counting Total number of pension beneficiaries (old-age and survivors’ pension functions) without double counting Total number of pension beneficiaries (old-age function) without double counting Total number of old-age pension beneficiaries without double counting Total number of anticipated old-age pension beneficiaries without double counting Total number of partial pension beneficiaries without double counting Total number of old-age (non means-tested) pension beneficiaries without double counting Total number of anticipated old-age (non means-tested) pension beneficiaries without double counting Total number of partial (non means-tested) pension beneficiaries without double counting Total number of old-age (means-tested) pension beneficiaries without double counting Total number of anticipated old-age (means-tested) pension beneficiaries without double counting Total number of partial (means-tested) pension beneficiaries without double counting Total number of pension beneficiaries (survivors’ function) without double counting Total number of survivors’ (non means-tested) pension beneficiaries without double counting Total number of survivors’ (means-tested) pension beneficiaries without double counting Total number of pension beneficiaries (unemployment function) without double counting Total number of beneficiaries receiving early retirement benefits for labour market reasons (non means-tested) without double counting Total number of beneficiaries receiving early retirement benefits for labour market reasons (means-tested) without double counting 2.2. SUPPLEMENTARY INFORMATION Legal or standard retirement age by gender and by scheme Reference date/method of calculation by scheme