Expenditure and receipts (financing) of social protection are calculated according to ESSPROS (European System of integrated Social Protection Statistics) within the EU. Social protection encompasses all interventions from public or private bodies to relieve households and individuals of the burden of a defined set of risks or needs, provided that there is neither a simultaneous reciprocal nor an individual arrangement involved. Social expenditure are primarly expenditure on social benefits (unemployment benefit, family allowance, penisons etc.). Life insurances, private payments of care costs, educational expenditure or tax redistributions without a social security component are excluded from the scope of social protection. Net social benefits are compiled by deducting wage tax and social contributions.
Data and further informations are published on the Eurostat-Website. More information on the methodology can be find in the ESSPROS manual.