employers' imputed social contribution

Employers imputed social contributions (excluding apprentices

D.122 Employers’ imputed social contributions (excluding apprentices)

Employers' imputed social contributions for pensions and health care

Refundable tax credits and imputed social contributions in France and in Germany, 2015 (% of GDP)

2. representing the counterpart of voluntary direct social benefits are recorded at the time these benefits are provided.

Imputed social contributions which represent the counterpart of voluntary direct social benefits are recorded at the time the benefits are provided.

TOTAL (D.2_D.5_D.91_D.61_M_D.995): total receipts from taxes and social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected.

Employers' imputed social contributions for pensions and health care (optional

The concept of the tax burden used by the INE in its disclosures corresponds to the total income from taxes and social contributions of the government and the European Union, excluding social contributions attributed.

Time of recording: imputed social contributions which represent the counterpart of compulsory direct social benefits are recorded at the time the obligation to pay the benefits arises.

Imputed social contributions which represent the counterpart of voluntary direct social benefits are recorded at the time the benefits are provided.

For the valuation of employers' imputed social contributions, the amount of which does not necessarily coincide with that of direct social benefits, reference should be made to heading D.612.

Variable D.122 includes in particular imputed employers social contributions for pensions and health care.

Imputed social contributions which represent the counterpart of voluntary direct social benefits are recorded at the time the benefits are provided.

Employers' imputed social contributions are needed in order to get a complete measure of labour costs at the time the work is done.