Income distribution of households; National Accounts
| Characteristics of households | Periods | Total amount Uses Total (million euros) | Total amount Uses Property income (million euros) | Total amount Uses Current taxes on income and wealth (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 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) | Average amount Uses Total (1,000 euro) | Average amount Uses Property income (1,000 euro) | Average amount Uses Current taxes on income and wealth (1,000 euro) | Average amount Uses Other current transfers (1,000 euro) | Average amount Uses Capital transfers (1,000 euro) | Average amount Uses Consumption of fixed capital (1,000 euro) | Average amount Uses Social contributions and benefits Net social contributions Households' actual social contributions (1,000 euro) | Average amount Uses Social contributions and benefits Net social contributions Households' social contrib. supplements (1,000 euro) | Standardised amount Uses Total (1,000 euro) | Standardised amount Uses Property income (1,000 euro) | Standardised amount Uses Current taxes on income and wealth (1,000 euro) | Standardised amount Uses Other current transfers (1,000 euro) | Standardised amount Uses Capital transfers (1,000 euro) | Standardised amount Uses Consumption of fixed capital (1,000 euro) | Standardised amount Uses Social contributions and benefits Net social contributions Households' actual social contributions (1,000 euro) | Standardised amount Uses Social contributions and benefits Net social contributions Households' social contrib. supplements (1,000 euro) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total | 2023* | 409,824 | 30,050 | 103,323 | 19,751 | 31,105 | 41,770 | 91,106 | 35,454 | 47.6 | 3.5 | 12.0 | 2.3 | 3.6 | 4.9 | 10.6 | 4.1 | 32.6 | 2.4 | 8.2 | 1.6 | 2.5 | 3.3 | 7.2 | 2.8 |
| Disposable income: 1st 10%-group | 2023* | 15,027 | 930 | 5,037 | 1,115 | 2,285 | 1,206 | 4,155 | 830 | 17.5 | 1.1 | 5.9 | 1.3 | 2.7 | 1.4 | 4.8 | 1.0 | 13.5 | 0.8 | 4.5 | 1.0 | 2.1 | 1.1 | 3.7 | 0.7 |
| Disposable income: 2nd 10%-group | 2023* | 15,175 | 606 | 1,829 | 1,122 | 4,550 | 942 | 4,731 | 1,057 | 17.6 | 0.7 | 2.1 | 1.3 | 5.3 | 1.1 | 5.5 | 1.2 | 13.5 | 0.5 | 1.6 | 1.0 | 4.1 | 0.8 | 4.2 | 0.9 |
| Disposable income: 3rd 10%-group | 2023* | 18,160 | 876 | 2,166 | 1,200 | 4,570 | 1,243 | 5,256 | 1,849 | 21.1 | 1.0 | 2.5 | 1.4 | 5.3 | 1.4 | 6.1 | 2.1 | 16.3 | 0.8 | 1.9 | 1.1 | 4.1 | 1.1 | 4.7 | 1.7 |
| Disposable income: 4th 10%-group | 2023* | 23,618 | 1,448 | 3,103 | 1,391 | 3,895 | 1,861 | 6,430 | 2,597 | 27.4 | 1.7 | 3.6 | 1.6 | 4.5 | 2.2 | 7.5 | 3.0 | 20.2 | 1.2 | 2.7 | 1.2 | 3.3 | 1.6 | 5.5 | 2.2 |
| Disposable income: 5th 10%-group | 2023* | 29,988 | 2,175 | 4,364 | 1,591 | 3,327 | 2,484 | 7,845 | 3,183 | 34.8 | 2.5 | 5.1 | 1.8 | 3.9 | 2.9 | 9.1 | 3.7 | 24.4 | 1.8 | 3.6 | 1.3 | 2.7 | 2.0 | 6.4 | 2.6 |
| Disposable income: 6th 10%-group | 2023* | 37,081 | 2,961 | 5,935 | 1,798 | 2,940 | 3,104 | 9,241 | 3,687 | 43.1 | 3.4 | 6.9 | 2.1 | 3.4 | 3.6 | 10.7 | 4.3 | 28.7 | 2.3 | 4.6 | 1.4 | 2.3 | 2.4 | 7.2 | 2.9 |
| Disposable income: 7th 10%-group | 2023* | 44,982 | 3,758 | 8,003 | 2,032 | 2,629 | 3,900 | 10,737 | 4,223 | 52.3 | 4.4 | 9.3 | 2.4 | 3.1 | 4.5 | 12.5 | 4.9 | 33.4 | 2.8 | 6.0 | 1.5 | 2.0 | 2.9 | 8.0 | 3.1 |
| Disposable income: 8th 10%-group | 2023* | 54,307 | 4,503 | 11,121 | 2,292 | 2,367 | 4,959 | 12,387 | 4,883 | 63.1 | 5.2 | 12.9 | 2.7 | 2.8 | 5.8 | 14.4 | 5.7 | 39.4 | 3.3 | 8.1 | 1.7 | 1.7 | 3.6 | 9.0 | 3.5 |
| Disposable income: 9th 10%-group | 2023* | 67,164 | 5,343 | 16,489 | 2,679 | 2,258 | 6,789 | 14,442 | 5,805 | 78.1 | 6.2 | 19.2 | 3.1 | 2.6 | 7.9 | 16.8 | 6.7 | 47.8 | 3.8 | 11.7 | 1.9 | 1.6 | 4.8 | 10.3 | 4.1 |
| Disposable income: 10th 10%-group | 2023* | 104,322 | 7,450 | 45,276 | 4,531 | 2,284 | 15,282 | 15,882 | 7,340 | 121.2 | 8.7 | 52.6 | 5.2 | 2.7 | 17.8 | 18.5 | 8.5 | 74.1 | 5.3 | 32.1 | 3.2 | 1.6 | 10.9 | 11.3 | 5.2 |
| Single less 65 year old | 2023* | 53,337 | 3,283 | 12,352 | 3,004 | 1,512 | 4,480 | 13,684 | 2,899 | 25.3 | 1.6 | 5.9 | 1.4 | 0.7 | 2.1 | 6.5 | 1.4 | 26.5 | 1.6 | 6.1 | 1.5 | 0.8 | 2.2 | 6.8 | 1.4 |
| Single 65 and older | 2023* | 26,151 | 1,029 | 5,593 | 1,765 | 8,522 | 2,650 | 5,541 | 4,497 | 21.0 | 0.8 | 4.5 | 1.4 | 6.9 | 2.1 | 4.5 | 3.6 | 22.0 | 0.9 | 4.7 | 1.5 | 7.2 | 2.2 | 4.7 | 3.8 |
| Single with children living at home | 2023* | 13,638 | 1,065 | 3,023 | 945 | 280 | 1,321 | 3,319 | 798 | 30.6 | 2.4 | 6.8 | 2.1 | 0.6 | 3.0 | 7.5 | 1.8 | 19.5 | 1.5 | 4.3 | 1.4 | 0.4 | 1.9 | 4.8 | 1.1 |
| Two adults less than 65 no child at home | 2023* | 75,288 | 5,428 | 19,079 | 3,046 | 2,322 | 6,795 | 16,827 | 5,289 | 64.1 | 4.6 | 16.2 | 2.6 | 2.0 | 5.8 | 14.3 | 4.5 | 44.7 | 3.2 | 11.3 | 1.8 | 1.4 | 4.0 | 10.0 | 3.1 |
| Two adults: 65 or older no child at home | 2023* | 57,013 | 2,991 | 14,219 | 2,914 | 12,995 | 6,355 | 12,302 | 10,901 | 43.1 | 2.3 | 10.7 | 2.2 | 9.8 | 4.8 | 9.3 | 8.2 | 30.0 | 1.6 | 7.5 | 1.5 | 6.8 | 3.3 | 6.5 | 5.7 |
| Two adult hh with one or two children | 2023* | 111,567 | 10,433 | 30,513 | 4,892 | 1,805 | 12,024 | 22,958 | 6,109 | 78.1 | 7.3 | 21.4 | 3.4 | 1.3 | 8.4 | 16.1 | 4.3 | 38.9 | 3.6 | 10.6 | 1.7 | 0.6 | 4.2 | 8.0 | 2.1 |
| Two adult hh with at least 3 children | 2023* | 26,304 | 2,639 | 7,978 | 1,344 | 337 | 3,425 | 5,267 | 1,258 | 77.8 | 7.8 | 23.6 | 4.0 | 1.0 | 10.1 | 15.6 | 3.7 | 29.8 | 3.0 | 9.0 | 1.5 | 0.4 | 3.9 | 6.0 | 1.4 |
| Others | 2023* | 46,526 | 3,182 | 10,566 | 1,841 | 3,332 | 4,720 | 11,208 | 3,703 | 85.0 | 5.8 | 19.3 | 3.4 | 6.1 | 8.6 | 20.5 | 6.8 | 34.8 | 2.4 | 7.9 | 1.4 | 2.5 | 3.5 | 8.4 | 2.8 |
| Source of income: mixed income | 2023* | 33,595 | 4,338 | 11,722 | 3,012 | 1,146 | 16,203 | 8,208 | 1,527 | 55.8 | 7.2 | 19.5 | 5.0 | 1.9 | 26.9 | 13.6 | 2.5 | 34.1 | 4.4 | 11.9 | 3.1 | 1.2 | 16.4 | 8.3 | 1.5 |
| Source of income: compensation of employ | 2023* | 257,227 | 19,530 | 62,951 | 9,547 | 5,810 | 14,655 | 52,564 | 16,591 | 68.2 | 5.2 | 16.7 | 2.5 | 1.5 | 3.9 | 13.9 | 4.4 | 43.4 | 3.3 | 10.6 | 1.6 | 1.0 | 2.5 | 8.9 | 2.8 |
| Source of income: old age benefits | 2023* | 79,511 | 4,098 | 15,739 | 4,604 | 18,119 | 7,585 | 22,204 | 15,233 | 28.9 | 1.5 | 5.7 | 1.7 | 6.6 | 2.8 | 8.1 | 5.5 | 23.2 | 1.2 | 4.6 | 1.3 | 5.3 | 2.2 | 6.5 | 4.5 |
| Source of income: property income | 2023* | 11,123 | 448 | 8,847 | 449 | 337 | 836 | 268 | 498 | 165.0 | 6.6 | 131.3 | 6.7 | 5.0 | 12.4 | 4.0 | 7.4 | 113.1 | 4.6 | 90.0 | 4.6 | 3.4 | 8.5 | 2.7 | 5.1 |
| Source of income: other | 2023* | 28,368 | 1,636 | 4,064 | 2,139 | 5,693 | 2,491 | 7,862 | 1,605 | 20.1 | 1.2 | 2.9 | 1.5 | 4.0 | 1.8 | 5.6 | 1.1 | 13.2 | 0.8 | 1.9 | 1.0 | 2.6 | 1.2 | 3.7 | 0.7 |
| Main earner: to 34 years | 2023* | 51,164 | 3,889 | 10,109 | 2,212 | 330 | 4,050 | 13,344 | 784 | 31.9 | 2.4 | 6.3 | 1.4 | 0.2 | 2.5 | 8.3 | 0.5 | 25.2 | 1.9 | 5.0 | 1.1 | 0.2 | 2.0 | 6.6 | 0.4 |
| Main earner: 35 to 44 years | 2023* | 70,928 | 6,592 | 18,356 | 3,261 | 537 | 7,602 | 15,815 | 2,423 | 54.1 | 5.0 | 14.0 | 2.5 | 0.4 | 5.8 | 12.1 | 1.8 | 32.7 | 3.0 | 8.5 | 1.5 | 0.2 | 3.5 | 7.3 | 1.1 |
| Main earner: 45 to 54 years | 2023* | 93,100 | 8,213 | 26,085 | 4,589 | 1,688 | 9,936 | 19,638 | 5,587 | 65.0 | 5.7 | 18.2 | 3.2 | 1.2 | 6.9 | 13.7 | 3.9 | 36.7 | 3.2 | 10.3 | 1.8 | 0.7 | 3.9 | 7.7 | 2.2 |
| Main earner: 55 to 64 years | 2023* | 102,200 | 6,866 | 27,027 | 4,633 | 5,265 | 10,264 | 22,138 | 10,278 | 65.1 | 4.4 | 17.2 | 3.0 | 3.4 | 6.5 | 14.1 | 6.5 | 42.2 | 2.8 | 11.2 | 1.9 | 2.2 | 4.2 | 9.2 | 4.2 |
| Main earner: 65 years or older | 2023* | 92,432 | 4,490 | 21,746 | 5,056 | 23,285 | 9,918 | 20,171 | 16,382 | 34.4 | 1.7 | 8.1 | 1.9 | 8.7 | 3.7 | 7.5 | 6.1 | 27.0 | 1.3 | 6.4 | 1.5 | 6.8 | 2.9 | 5.9 | 4.8 |
| Home ownership: Owner-occupied home | 2023* | 309,781 | 27,730 | 85,235 | 14,813 | 18,166 | 37,086 | 62,635 | 28,671 | 65.6 | 5.9 | 18.1 | 3.1 | 3.8 | 7.9 | 13.3 | 6.1 | 41.2 | 3.7 | 11.3 | 2.0 | 2.4 | 4.9 | 8.3 | 3.8 |
| Home ownership: Rent | 2023* | 100,043 | 2,320 | 18,088 | 4,938 | 12,939 | 4,684 | 28,471 | 6,783 | 25.8 | 0.6 | 4.7 | 1.3 | 3.3 | 1.2 | 7.3 | 1.7 | 19.8 | 0.5 | 3.6 | 1.0 | 2.6 | 0.9 | 5.6 | 1.3 |
| Net worth: 1st 10%-group | 2023* | 11,801 | 591 | 2,050 | 849 | 716 | 319 | 3,583 | 117 | 13.7 | 0.7 | 2.4 | 1.0 | 0.8 | 0.4 | 4.2 | 0.1 | 11.7 | 0.6 | 2.0 | 0.8 | 0.7 | 0.3 | 3.5 | 0.1 |
| Net worth: 2nd 10%-group | 2023* | 15,290 | 217 | 1,981 | 987 | 1,798 | 147 | 5,061 | 174 | 17.8 | 0.3 | 2.3 | 1.1 | 2.1 | 0.2 | 5.9 | 0.2 | 14.2 | 0.2 | 1.8 | 0.9 | 1.7 | 0.1 | 4.7 | 0.2 |
| Net worth: 3rd 10%-group | 2023* | 21,719 | 573 | 3,111 | 1,080 | 3,116 | 662 | 6,194 | 693 | 25.2 | 0.7 | 3.6 | 1.3 | 3.6 | 0.8 | 7.2 | 0.8 | 19.8 | 0.5 | 2.8 | 1.0 | 2.8 | 0.6 | 5.7 | 0.6 |
| Net worth: 4th 10%-group | 2023* | 28,177 | 1,375 | 4,673 | 1,301 | 3,300 | 1,626 | 7,691 | 1,626 | 32.7 | 1.6 | 5.4 | 1.5 | 3.8 | 1.9 | 8.9 | 1.9 | 24.2 | 1.2 | 4.0 | 1.1 | 2.8 | 1.4 | 6.6 | 1.4 |
| Net worth: 5th 10%-group | 2023* | 37,077 | 3,080 | 6,726 | 1,701 | 2,535 | 2,815 | 9,284 | 2,277 | 43.1 | 3.6 | 7.8 | 2.0 | 2.9 | 3.3 | 10.8 | 2.6 | 29.6 | 2.5 | 5.4 | 1.4 | 2.0 | 2.2 | 7.4 | 1.8 |
| Net worth: 6th 10%-group | 2023* | 42,564 | 4,100 | 8,142 | 2,016 | 2,939 | 3,972 | 9,952 | 2,802 | 49.5 | 4.8 | 9.5 | 2.3 | 3.4 | 4.6 | 11.6 | 3.3 | 32.3 | 3.1 | 6.2 | 1.5 | 2.2 | 3.0 | 7.5 | 2.1 |
| Net worth: 7th 10%-group | 2023* | 46,685 | 4,416 | 9,603 | 2,233 | 3,624 | 4,954 | 10,538 | 3,782 | 54.3 | 5.1 | 11.2 | 2.6 | 4.2 | 5.8 | 12.2 | 4.4 | 34.5 | 3.3 | 7.1 | 1.6 | 2.7 | 3.7 | 7.8 | 2.8 |
| Net worth: 8th 10%-group | 2023* | 52,351 | 4,619 | 11,951 | 2,467 | 4,005 | 6,035 | 11,466 | 5,301 | 60.8 | 5.4 | 13.9 | 2.9 | 4.7 | 7.0 | 13.3 | 6.2 | 37.9 | 3.3 | 8.6 | 1.8 | 2.9 | 4.4 | 8.3 | 3.8 |
| Net worth: 9th 10%-group | 2023* | 61,789 | 4,896 | 16,414 | 2,839 | 4,218 | 7,678 | 12,903 | 7,671 | 71.8 | 5.7 | 19.1 | 3.3 | 4.9 | 8.9 | 15.0 | 8.9 | 43.6 | 3.5 | 11.6 | 2.0 | 3.0 | 5.4 | 9.1 | 5.4 |
| Net worth: 10th 10%-group | 2023* | 92,371 | 6,183 | 38,672 | 4,278 | 4,854 | 13,562 | 14,434 | 11,011 | 107.3 | 7.2 | 44.9 | 4.9 | 5.6 | 15.8 | 16.8 | 12.8 | 61.3 | 4.1 | 25.7 | 2.8 | 3.2 | 9.0 | 9.6 | 7.3 |
| Source: CBS. | |||||||||||||||||||||||||
Table explanation
This table describes the income and saving distributions of the sector households in the national accounts across different household groups. Whereas macro-economic aggregates and averages convey merely the general situation, these distributional statistics provide insight into how economic resources and developments are distributed among different segments of the population. The relevance lies in the fact that the economic aggregates or growth of the Household sector may by reflected differently and unevenly when decomposed by different household groups. The Households sector is broken down into groups identified by main source of income, living situation, household composition, age class of the head of the household, income deciles, and net worth deciles.
These statistics are produced through combining microdata on households (among others administrative data and surveys) with the National Accounts aggregates. By adhering to the National Accounts totals, these distributional statistics align to the official macro-economic statistics. To accomplish this alignment, definitional, population-related, and methodological differences between micro- and macro-statistics are analyzed and resolved. Since National Accounts are internationally harmonized in terms of concepts and methodology, these aggregates are comparable across countries. Hence, due to the alignment to National Accounts totals, these distributional statistics have similar international comparability.
The methodology applied is developed in international context within expert groups of the OECD, ECB, and Eurostat, among others the work of the Expert Group on Disparities in a National Accounts framework (EG DNA). This methodology is outlined in the OECD Handbook on the Compilation of Household Distributional Results on Income, Consumption and Saving in Line with National Accounts Totals.
Data available from: 2021.
Status of the figures:
All data are provisional. The macro statistics are final, however the micro data used have varying statuses. The methodology is still under development at the international level.
Changes as of January 29th 2026:
None. This is a new table. Statistics Netherlands has carried out a revision of the national accounts. The Dutch national accounts are recently revised. New statistical sources, methods and concepts are implemented in the national accounts, in order to align the picture of the Dutch economy with all underlying source data and international guidelines for the compilation of the national accounts. This table contains revised data. For further information see section 3.
When will new figures be published?
New figures will be released at T+2 at the latest.
Description topics
- Total amount
- 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.
- 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.- 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.
- 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.
- 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.
- Average amount
- Amount per household.
- 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.
- 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.- 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.
- 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.
- 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.
- Standardised amount
- Amount per household converted to a single-person household.
- 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.
- 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.- 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.
- 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.
- 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.