Income distribution of households; National Accounts

Income distribution of households; National Accounts

Characteristics of households Periods Total amount Gross operating surplus (million euros) Total amount Gross mixed income (million euros) Total amount Gross primary income (million euros) Total amount Gross disposable income (million euros) Total amount Gross adjusted disposable income (million euros) Total amount Gross saving (million euros) Total amount Resources Total (million euros) Total amount Resources Compensation of employees Total (million euros) Total amount Resources Compensation of employees Wages and salaries (million euros) Total amount Resources Compensation of employees Employers' social contributions (million euros) Total amount Resources Property income Total (million euros) Total amount Resources Property income Interest (million euros) Total amount Resources Property income Distributed income of corporations (million euros) Total amount Resources Property income Other investment income (million euros) Total amount Resources Property income Rent (million euros) Total amount Resources Social contributions and benefits Total (million euros) Total amount Resources Social contributions and benefits Employers' imputed social contributions (million euros) Total amount Resources Social contributions and benefits Social benefits in cash Total (million euros) Total amount Resources Social contributions and benefits Social benefits in cash Social sec. non-pension benefits in cash (million euros) Total amount Resources Social contributions and benefits Social benefits in cash Other social insurance benefits (million euros) Total amount Resources Social contributions and benefits Social benefits in cash Social assistance benefits in cash (million euros) Total amount Resources Other current transfers (million euros) Total amount Resources Social transfers in kind (million euros) Total amount Resources Capital transfers (million euros) Total amount Uses Total (million euros) Total amount Uses Property income (million euros) Total amount Uses Current taxes on income and wealth Total (million euros) Total amount Uses Current taxes on income and wealth Current taxes on income (million euros) Total amount Uses Current taxes on income and wealth Other current taxes (million euros) Total amount Uses Social contributions and benefits Total (million euros) Total amount Uses Social contributions and benefits Net social contributions Total (million euros) Total amount Uses Social contributions and benefits Net social contributions Employers' actual social contributions (million euros) Total amount Uses Social contributions and benefits Net social contributions Employers' imputed social contributions (million euros) Total amount Uses Social contributions and benefits Net social contributions Households' actual social contributions (million euros) Total amount Uses Social contributions and benefits Net social contributions Households' social contrib. supplements (million euros) Total amount Uses Social contributions and benefits Net social contributions The social insur. scheme service charges (million euros) Total amount Uses Social contributions and benefits Other social insurance benefits (million euros) Total amount Uses Other current transfers (million euros) Total amount Uses Capital transfers (million euros) Total amount Uses Consumption of fixed capital (million euros) Total amount Adjustm. change in pension entitlements (million euros)
Total 2018* 19,333 72,332 502,495 376,698 509,899 63,188 707,044 361,477 283,794 77,683 57,953 3,349 17,609 36,991 4 130,187 327 129,860 53,784 54,653 21,423 16,410 133,201 7,816 289,068 8,600 68,119 60,389 7,730 182,680 182,353 63,854 13,829 81,038 32,177 -8,545 327 21,595 8,074 28,884 22,263
Disposable income: 1st 20%-group 2018* 381 2,868 13,845 21,274 48,951 -17,342 63,061 7,915 6,266 1,650 3,065 155 185 2,725 0 19,984 4 19,980 9,178 1,604 9,198 3,352 27,677 1,068 18,352 385 3,998 2,774 1,224 9,217 9,213 1,356 294 6,756 2,115 -1,308 4 2,692 2,060 1,715 513
Disposable income: 2nd 20%-group 2018* 1,959 3,672 36,494 43,935 72,714 -4,805 93,382 27,243 21,186 6,057 4,289 266 145 3,878 0 28,794 12 28,782 15,301 7,244 6,237 3,004 28,779 1,273 26,572 669 3,717 2,306 1,411 17,662 17,650 4,979 1,078 9,938 3,194 -1,539 12 2,976 1,548 2,278 -1,475
Disposable income: 3rd 20%-group 2018* 4,764 6,369 82,341 67,265 95,052 5,708 132,593 65,340 50,536 14,804 7,449 571 290 6,588 0 27,180 25 27,155 12,598 11,844 2,713 3,223 27,787 1,614 48,531 1,582 7,423 5,801 1,622 34,160 34,135 12,169 2,635 15,309 5,827 -1,805 25 3,894 1,472 4,552 2,123
Disposable income: 4th 20%-group 2018* 6,078 10,995 130,020 90,295 116,199 17,220 172,983 104,615 80,906 23,709 10,710 848 551 9,310 1 26,536 48 26,488 9,437 15,108 1,943 3,376 25,904 1,842 73,277 2,376 13,556 11,841 1,715 51,191 51,143 19,488 4,221 20,927 8,445 -1,938 48 4,890 1,264 6,549 7,457
Disposable income: 5th 20%-group 2018* 6,151 48,428 239,795 153,929 176,983 62,407 245,025 156,364 124,900 31,463 32,440 1,509 16,438 14,490 3 27,693 238 27,455 7,270 18,853 1,332 3,455 23,054 2,019 122,336 3,588 39,425 37,667 1,758 70,450 70,212 25,862 5,601 28,108 12,596 -1,955 238 7,143 1,730 13,790 13,645
Type: Single man 2018* 2,256 7,187 50,449 39,686 50,057 -7,164 70,815 36,181 28,436 7,745 5,599 305 1,642 3,652 0 15,801 31 15,770 6,463 5,895 3,412 2,091 10,371 772 30,678 775 7,189 6,258 931 19,043 19,012 6,366 1,379 9,189 2,936 -858 31 2,424 1,247 2,818 1,576
Type: Single woman 2018* 2,463 3,487 32,891 35,690 54,753 -13,836 72,463 21,869 16,916 4,953 5,565 269 843 4,453 0 23,021 13 23,008 11,660 8,357 2,991 2,226 19,063 719 24,551 494 5,005 4,141 864 15,638 15,625 4,071 882 7,888 3,692 -908 13 1,806 1,608 2,235 -2,091
Type: One-parent family 2018* 743 3,725 25,607 21,485 32,527 3,471 42,520 19,461 15,188 4,273 2,085 138 508 1,439 0 8,189 15 8,174 1,919 1,805 4,450 1,252 11,042 491 14,245 407 2,836 2,345 491 9,375 9,360 3,513 761 4,494 1,171 -579 15 1,353 274 1,467 1,649
Type: Couple, with child(ren) 2018* 5,016 36,527 235,822 149,859 200,404 67,443 279,707 179,957 141,811 38,146 18,726 1,446 7,702 9,575 3 22,317 173 22,144 6,287 9,354 6,503 5,252 50,545 2,910 118,874 4,402 29,462 26,850 2,612 74,784 74,611 31,355 6,789 31,207 8,393 -3,133 173 9,283 943 12,366 21,736
Type: Couple, no children 2018* 8,487 17,716 139,823 113,500 145,623 11,176 208,623 91,552 71,607 19,945 24,340 1,085 6,456 16,798 1 53,475 81 53,394 24,284 27,223 1,887 4,597 32,123 2,536 89,515 2,271 21,369 18,856 2,513 57,228 57,147 16,394 3,551 24,676 15,094 -2,568 81 5,797 2,850 8,742 -809
Other types of households 2018* 368 3,690 17,903 16,478 26,535 2,098 32,916 12,457 9,836 2,621 1,638 106 458 1,074 0 7,384 14 7,370 3,171 2,019 2,180 992 10,057 388 11,205 251 2,258 1,939 319 6,612 6,598 2,155 467 3,584 891 -499 14 932 1,152 1,256 202
Source of income: mixed income 2018* 1,832 50,923 82,388 63,580 76,026 26,556 51,929 12,293 9,879 2,415 18,703 672 14,179 3,850 2 5,956 260 5,696 2,438 1,999 1,259 1,668 12,446 863 29,188 1,364 11,315 10,523 792 12,047 11,787 1,985 430 7,521 2,761 -910 260 3,071 1,391 9,204 1,667
Source of income: compensation of employ 2018* 9,197 17,177 385,682 228,273 291,642 78,513 475,364 342,952 268,865 74,086 22,622 2,037 2,617 17,967 1 33,137 56 33,081 8,419 17,859 6,803 8,611 63,369 4,673 206,945 6,263 46,367 42,053 4,314 139,579 139,523 60,897 13,188 54,330 15,989 -4,881 56 13,207 1,529 13,997 43,192
Source of income: old age benefits 2018* 7,491 2,254 26,429 63,604 106,099 -33,581 132,672 2,728 2,252 476 14,695 551 747 13,396 1 69,012 8 69,004 33,836 33,746 1,422 2,378 42,495 1,364 39,747 740 8,244 6,476 1,768 22,552 22,544 391 85 11,816 12,087 -1,835 8 3,420 4,791 4,432 -22,689
Source of income: other 2018* 813 1,978 7,996 21,241 36,132 -8,300 47,079 3,504 2,798 706 1,933 89 66 1,778 0 22,082 3 22,079 9,091 1,049 11,939 3,753 14,891 916 13,188 233 2,193 1,337 856 8,502 8,499 581 126 7,371 1,340 -919 3 1,897 363 1,251 93
Main earner: to 35 years 2018* 1,404 11,405 83,291 58,278 76,834 6,252 104,879 70,091 54,455 15,636 1,589 348 527 714 0 9,384 46 9,338 1,419 2,887 5,032 4,254 18,557 1,004 40,080 1,199 7,673 6,257 1,416 28,103 28,057 12,852 2,783 13,272 575 -1,425 46 2,874 231 3,877 6,781
Main earner: 35 to 50 years 2018* 3,212 27,232 178,513 114,898 153,214 39,719 214,982 140,386 110,420 29,966 11,313 1,129 4,699 5,484 1 19,035 132 18,903 4,741 6,344 7,818 3,930 38,316 2,002 90,748 3,630 22,535 20,429 2,106 56,931 56,799 24,631 5,334 24,575 4,581 -2,322 132 7,113 539 8,947 16,328
Main earner: 50 to 65 years 2018* 6,753 27,157 199,178 127,907 158,954 44,450 238,645 142,809 112,182 30,626 25,346 1,123 7,615 16,606 2 30,520 124 30,396 11,162 12,498 6,736 5,588 31,046 3,336 111,631 2,885 26,587 24,296 2,291 72,991 72,867 25,175 5,453 30,343 14,679 -2,783 124 7,803 1,365 10,318 20,326
Main earner: 65 years or older 2018* 7,964 6,538 41,513 75,615 120,897 -27,233 148,538 8,191 6,737 1,455 19,705 749 4,768 14,187 1 71,248 25 71,223 36,462 32,924 1,837 2,638 45,282 1,474 46,609 886 11,324 9,407 1,917 24,655 24,630 1,196 259 12,848 12,342 -2,015 25 3,805 5,939 5,742 -21,172
Home ownership: Owner-occupied home 2018* 19,614 55,715 397,917 275,968 352,746 70,364 499,546 281,394 221,092 60,300 49,413 3,117 16,530 29,762 4 77,680 258 77,422 30,050 41,451 5,921 9,135 76,777 5,147 222,978 8,219 55,365 50,617 4,748 138,125 137,867 49,566 10,734 56,501 26,377 -5,311 258 15,271 5,998 25,183 20,952
Home ownership: Rent with rent subsidy 2018* -25 3,007 14,182 26,348 49,999 -8,692 59,933 9,791 7,712 2,079 1,451 15 25 1,411 0 21,773 11 21,762 9,220 2,026 10,516 2,357 23,651 910 12,259 42 1,766 718 1,048 8,128 8,117 1,709 370 6,236 903 -1,101 11 2,070 253 812 -756
Home ownership: Rent: no rent subsidy 2018* -312 12,750 86,692 68,766 95,766 3,574 134,242 67,873 53,035 14,839 6,709 197 992 5,520 0 26,685 57 26,628 12,785 10,323 3,520 4,359 27,001 1,615 50,148 329 10,348 8,564 1,784 34,760 34,703 12,197 2,642 17,075 4,702 -1,913 57 3,863 848 2,489 2,584
Home ownership: Other 2018* 56 860 3,704 5,616 11,388 -2,058 13,323 2,419 1,955 465 380 20 62 298 0 4,049 1 4,048 1,729 853 1,466 559 5,772 144 3,683 10 640 490 150 1,667 1,666 382 83 1,226 195 -220 1 391 975 400 -517
Net worth: 1st 20%-group 2018* -558 4,577 45,744 38,752 60,098 -2,003 81,775 39,825 31,382 8,444 2,450 144 1,622 683 1 13,560 3 13,557 3,451 1,656 8,450 3,691 21,346 903 25,179 550 4,954 3,757 1,197 16,728 16,725 6,940 1,503 9,143 409 -1,270 3 2,560 387 2,126 3,190
Net worth: 2nd 20%-group 2018* 831 3,035 54,143 47,279 73,733 -554 102,546 48,550 37,831 10,719 2,479 215 301 1,963 0 21,088 9 21,079 10,864 3,820 6,395 2,789 26,454 1,186 32,206 751 5,456 4,102 1,354 22,362 22,353 8,811 1,908 11,755 1,327 -1,448 9 2,923 714 1,614 3,340
Net worth: 3rd 20%-group 2018* 3,181 7,298 97,134 70,997 97,997 11,926 142,192 82,702 64,053 18,649 5,966 603 705 4,658 0 21,792 31 21,761 11,087 7,831 2,843 3,154 27,000 1,578 54,243 2,013 9,641 8,022 1,619 37,498 37,467 15,329 3,320 16,633 3,927 -1,742 31 3,945 1,146 4,053 7,016
Net worth: 4th 20%-group 2018* 6,653 15,648 120,963 88,266 117,610 16,949 163,477 90,258 70,332 19,926 10,796 803 1,611 8,381 1 27,823 75 27,748 13,253 12,292 2,203 3,331 29,344 1,925 68,488 2,392 13,944 12,210 1,734 44,807 44,732 16,379 3,547 19,330 7,442 -1,966 75 5,099 2,246 7,115 6,876
Net worth: 5th 20%-group 2018* 9,226 41,774 184,511 131,404 160,461 36,870 217,054 100,142 80,196 19,945 36,262 1,584 13,370 21,306 2 45,924 209 45,715 15,129 29,054 1,532 3,445 29,057 2,224 108,952 2,894 34,124 32,298 1,826 61,285 61,076 16,395 3,551 24,177 19,072 -2,119 209 7,068 3,581 13,976 1,841
Source: CBS.
Explanation of symbols

Table description


This table describes the income distribution of the sector households in the national accounts over different household groups. Households are identified by main source of income, living situation, household composition, age classes of the head of the household, income class by 20% groups, and net worth class by 20% groups.

Data available from: 2015.

Status of the figures:
Data of 2015, 2016, 2017 and 2018 are provisional.

Changes as of June 24th 2020:
The figures of 2015 and 2016 are revised, because national accounts figures are changed due to a revision (for example balances of households). For 2017 also microdata are added that were not available in June 2019. The table shows not only the revised figures of 2015-2017, but also results of 2018.

When will new figures be published?
New figures will be released in June 2021.

Description topics

Total amount
Gross operating surplus
The surplus that remains after compensation of employees and taxes less subsidies on production and imports have been subtracted from the sum of value added at basic prices. For the self-employed (who are part of the sector households) the surplus is called mixed income, because it is partly a reward for their entrepreneurship compensation of labour.
The operating surplus of households equals housing services produced for own consumption by owner-occupiers.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used.
Gross mixed income
Mixed income is for households mainly equal to the income earned by sole proprietors and other entrepreneurs personally liable for all gains and losses from their activities. The income earned has both an element of wage income as well as profit since the entrepreneur is both rewarded for the provided labour input as well as the undertaken risks. Included in mixed income are rentals received from letting real estate and income earned from black and illegal activities.
In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used.
Gross primary income
Total primary income received by resident institutional units: compensation of employees, operating surplus / mixed income (gross), net property income and net taxes on production and imports less subsidies. Incomes flowing from one domestic sector to another have no effect on net national income. Gross national income (at market prices) equals GDP minus primary income paid by resident institutional units to non-resident institutional units plus primary income received by resident institutional units from the rest of the world. The division of payments by member states to the European Union is largely based upon differences in gross national income.

National income is not a production concept but an income concept, which is more significant if expressed in net terms, i.e. after deduction of consumption of fixed capital.
Gross disposable income
The sum of the gross disposable incomes of the institutional sectors. Gross national disposable income equals gross national income (at market prices) minus current transfers (current taxes on income, wealth et cetera, social contributions, social benefits and other current transfers) paid to non-resident units, plus current transfers received by resident units from the rest of the world. Because disposable national income is not a production concept but an income concept, it is usually expressed in net terms, i.e. after deduction of depreciation (consumption of fixed capital).
Gross adjusted disposable income
Adjusted disposable income is equal to disposable income of households including any income transfers in kind provided to households free of charge by general government or non-profit institutions serving households. This variable facilitates comparisons over time and across countries when there are differences or changes in economic and social conditions.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used.

Gross saving
The portion of disposable income that has not been used for final consumption expenditure.
Resources
Resources are transactions which add to the economic value of sectors.
Total
Compensation of employees
The compensation of employees is the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period. The compensation of employees is equal to the sum of wages and salaries and employers' social contributions.
Total
Wages and salaries
Wages and salaries are the remunerations an employee receives in return for work done during an accounting period. Wages and salaries include social contributions, income taxes and other payments payable by the employee, including those withheld by the employer and paid directly to social insurance schemes, tax authorities etc. on behalf of the employee. The most important form of wages and salaries is wages in cash (including withheld income taxes and social contributions). Wages in cash are composed of regular gross wages, standard extra allowances (for instance for hazardous work), bonuses, overtime pay, tips and compensation for costs related to employment (for instance refunds of fares to and from work). Bonuses include holiday pay, tantième, gratifications, profit shares and a thirteenth or fourteenth month. Wages in kind occur if an employee benefits from his or her job besides being paid wages. Examples of payment in kind are private use of a company car, free housing, free food, lower interest rates on mortgages, free or cheap use of the company's products or services, and company supplied or subsidized child care.
Employers' social contributions
Employers' social contributions are social contributions payable by employers to social security schemes or other employment-related social insurance schemes to secure social benefits for their employees. Employer's social contributions may be either actual or imputed. As set out by the ESA 2010, pay over periods in which no work is done due to illness or bad weather is registered as part of employers' social contributions.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit. Dividends are part of the property income.
Total
Interest
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Distributed income of corporations
Distributed income of corporations consists of dividends and withdrawals from income of quasi-corporations.
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Other investment income
Other investment income consists of:
- investment income attributable to insurance policy holders
- investment income payable on pension entitlements
- investment income attributable to collective investment fund shareholders
Rent
Rent is the income receivable by the owner of a natural resource for putting the natural resource at the disposal of another institutional unit.
There are two different types of resource rents: rent on land, and rent on subsoil resources. Resource rents on other natural resources such as radio spectra follow the same pattern. Examples are rents received by landowners from tenants and royalties for the permission to explore or to extract minerals or fossil fuels (received by owners of such deposits).
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Total
Employers' imputed social contributions
Imputed social contributions represent the counterpart to the 'unfunded employee social benefits' (less any employees' social contributions) paid directly by employers to their (former) employees. It is necessary to introduce this imputation because the direct payments are recorded twice. Firstly they are recorded as employers' social contributions (part of the compensation of employees). Secondly they are recorded as social benefits.
Social benefits in cash
Social benefits other than social transfers in kind is made up of three sub-headings:
- social security benefits in cash
- other social insurance benefits
- social assistance benefits in cash.
Total
Social sec. non-pension benefits in cash
Social security non-pension benefits in cash.
Other social insurance benefits
Other private social insurance benefits are benefits paid by employers out of special reserves, which are segregated from their other reserves.
Social assistance benefits in cash
Social assistance benefits are payments of the central and local government to households, for which no quid pro quo by the beneficiary is expected. These benefits are based on a number of Dutch laws, such as the Act on Labor and Social Assistance.
Other current transfers
Other current transfers consist of non-life insurance premiums, non-life insurance claims, current transfers within general government, current international co-operation and miscellaneous current transfers.
Social transfers in kind
Social transfers in kind consist of individual goods and services provided for free or at prices that are not economically significant to individual households by government units and NPISHs, whether purchased on the market or produced as non-market output by government units or NPISHs. They are financed out of taxation, other government income or social security contributions, or out of donations and property income in the case of NPISHs.
Capital transfers
Capital transfers are payments for which no quid pro quo by the beneficiary is expected. They burden the wealth of the payer, or are meant to finance fixed capital formation or other long-term expenditures of the receiver. Capital transfers can be classified into capital taxes, investment grants, imputed capital transfers and other capital transfers.
Uses
Uses are transactions appear which deduces the economic value of sectors.
Total
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit.
Current taxes on income and wealth
Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.
Total
Current taxes on income
Tax levied on income. These include: corporate income tax, payroll tax, income tax, dividend tax, gambling tax and one-time revenue in connection with the liquidation of holding companies.
Other current taxes
Tax levied on capital (such as bank balances, savings and investments). The amount to be paid depends on the volume of the capital.
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Total
Net social contributions
Social contributions include social security contributions, private social contributions (among which contributions to pension schemes) and imputed social contributions. Employers, employees, self-employed persons and non-active persons pay these contributions. Actually, the employers' part is paid directly to the insurers. However, in the national accounts, the employers' contributions are supposed to be part of primary income of households (i.e. the income from direct participation in the production process). Therefore, in first instance these contributions are treated as payments by employers to households as compensation of employees, who are deemed to pay them to the insurers in the income account.
Total
Employers' actual social contributions
Payments by employers, enforced by laws or (collective) labor agreement, in order to make social benefits possible.
Employers' imputed social contributions
Imputed social contributions represent the counterpart to the 'unfunded employee social benefits' (less any employees' social contributions) paid directly by employers to their (former) employees. It is necessary to introduce this imputation because the direct payments are recorded twice. Firstly they are recorded as employers' social contributions (part of the compensation of employees). Secondly they are recorded as social benefits.
Households' actual social contributions
Households' actual social contributions are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households' social contrib. supplements
Households' social contribution supplements consist of the property income earned during the accounting period on the stock of pension and non-pension entitlements.
The social insur. scheme service charges
The social insurance scheme service charges are the service fees charged by the units administering the schemes. They appear here as part of the calculation for net social contributions; they are not redistributive transactions but part of output and consumption expenditure.
Other social insurance benefits
Other private social insurance benefits are benefits paid by employers out of special reserves, which are segregated from their other reserves.
Other current transfers
Other current transfers consist of non-life insurance premiums, non-life insurance claims, current transfers within general government, current international co-operation and miscellaneous current transfers.
Capital transfers
Capital transfers are payments for which no quid pro quo by the beneficiary is expected. They burden the wealth of the payer, or are meant to finance fixed capital formation or other long-term expenditures of the receiver. Capital transfers can be classified into capital taxes, investment grants, imputed capital transfers and other capital transfers.
Consumption of fixed capital
The decline in value of fixed assets owned, as a result of normal wear and tear and obsolescence.

For the estimation of the consumption of fixed capital the perpetual inventory method (PIM) is applied. The capital stock at the beginning of the year is brought to replacement value because of price changes. The fixed capital formation during the year is added to this capital stock. Next it is diminished with the value of capital goods discarded. This gives to value of capital stock at the end of the year. The consumption of fixed obtained by applying a depreciation percentage.
This method may differ considerably from the method used to calculate depreciation in business accounts, which is based on historical costs or fiscal life span.
Adjustm. change in pension entitlements
Since households are treated in the financial accounts as owners of the pension entitlements an adjustment item is necessary to ensure that any excess of contributions to pension schemes over pension benefits does not affect household savings. This adjustment is equal to the difference between net pension contributions (including imputed contributions) and pension benefits.