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, if defined requirements are fulfilled. Social (protection) expenditure is primarily expenditure on social benefits (unemployment benefit, family allowance, pensions etc.). Life insurances, private payments for care costs, educational expenditure and tax redistributions without a social security component are excluded from the scope of social protection according to ESSPROS. Net social benefits are compiled by deducting wage tax and social contributions.