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 2021* 24,855 86,648 573,214 439,442 598,008 109,542 799,486 408,557 319,313 89,244 58,758 -174 20,769 38,159 4 148,103 348 147,755 59,357 62,621 25,777 17,592 158,566 7,910 314,601 5,604 80,103 71,994 8,109 197,450 197,102 72,534 16,710 84,325 33,552 -10,019 348 21,914 9,530 35,461 25,030
Disposable income: 1st 20%-group 2021* 645 3,415 14,475 24,381 55,864 -16,526 70,297 7,521 5,783 1,737 3,163 3 137 3,023 0 23,670 6 23,664 10,533 1,994 11,137 3,439 31,483 1,021 19,900 270 4,733 3,480 1,253 9,883 9,877 1,412 325 7,233 2,395 -1,488 6 2,586 2,428 2,252 748
Disposable income: 2nd 20%-group 2021* 2,817 4,373 41,046 51,579 86,885 -1,713 107,573 30,235 23,102 7,133 4,134 -14 105 4,043 0 33,428 13 33,415 18,024 9,265 6,126 3,241 35,306 1,229 28,614 513 4,003 2,503 1,500 19,202 19,189 5,798 1,336 10,393 3,470 -1,808 13 2,932 1,964 3,129 -2,263
Disposable income: 3rd 20%-group 2021* 5,855 7,278 91,327 78,115 111,175 12,026 149,535 72,290 55,342 16,947 7,026 -45 201 6,870 0 32,053 25 32,028 13,710 14,417 3,901 3,485 33,060 1,621 51,674 1,123 8,095 6,403 1,692 36,725 36,700 13,774 3,173 15,672 6,178 -2,097 25 3,929 1,802 5,726 1,604
Disposable income: 4th 20%-group 2021* 7,460 12,717 146,767 105,073 136,120 28,526 195,130 118,185 90,979 27,206 10,032 -75 401 9,706 0 30,296 49 30,247 9,957 17,514 2,776 3,662 31,047 1,908 78,762 1,628 15,314 13,514 1,800 55,269 55,220 22,112 5,094 21,437 8,862 -2,285 49 5,071 1,480 8,051 8,092
Disposable income: 5th 20%-group 2021* 8,078 58,865 279,599 180,294 207,964 87,229 276,951 180,326 144,107 36,221 34,403 -43 19,925 14,517 4 28,656 255 28,401 7,133 19,431 1,837 3,765 27,670 2,131 135,651 2,070 47,958 46,094 1,864 76,371 76,116 29,438 6,782 29,590 12,647 -2,341 255 7,396 1,856 16,303 16,849
Type: Single man 2021* 2,905 8,938 57,941 46,694 59,258 -3,815 80,382 40,990 31,980 9,010 5,587 -6 1,834 3,759 0 18,219 35 18,184 7,539 6,880 3,765 2,236 12,564 786 33,649 479 8,469 7,470 999 20,744 20,709 7,323 1,687 9,650 3,070 -1,021 35 2,488 1,469 3,519 1,786
Type: Single woman 2021* 2,966 4,161 37,247 41,249 63,655 -11,485 81,761 25,390 19,490 5,899 5,073 13 790 4,270 0 25,831 14 25,817 13,047 9,374 3,396 2,350 22,406 711 26,310 343 5,637 4,725 912 16,785 16,771 4,795 1,105 8,319 3,617 -1,065 14 1,757 1,788 2,825 -2,315
Type: One-parent family 2021* 1,106 4,706 31,207 26,614 40,003 7,125 50,551 23,387 18,114 5,273 2,279 -16 697 1,598 0 9,644 17 9,627 2,179 2,150 5,298 1,345 13,389 507 16,197 271 3,463 2,935 528 10,730 10,713 4,286 987 4,794 1,343 -697 17 1,390 343 1,938 2,195
Type: Couple, with child(ren) 2021* 7,113 43,055 268,182 174,857 234,570 91,707 315,726 200,564 157,547 43,017 20,260 -179 9,603 10,834 2 26,484 179 26,305 6,712 11,040 8,553 5,712 59,713 2,993 129,617 2,812 35,056 32,379 2,677 81,049 80,870 34,962 8,054 31,881 9,592 -3,619 179 9,417 1,283 14,899 24,928
Type: Couple, no children 2021* 10,272 21,188 158,101 130,811 169,350 22,048 233,613 104,297 81,328 22,970 23,893 18 7,259 16,614 2 59,526 87 59,439 26,395 30,867 2,177 4,839 38,539 2,519 96,663 1,548 24,872 22,218 2,654 60,893 60,806 18,669 4,301 25,838 15,019 -3,021 87 5,889 3,461 10,651 -1,864
Other types of households 2021* 493 4,600 20,536 19,217 31,172 3,962 37,453 13,929 10,854 3,075 1,666 -4 586 1,084 0 8,399 16 8,383 3,485 2,310 2,588 1,110 11,955 394 12,165 151 2,606 2,267 339 7,249 7,233 2,499 576 3,843 911 -596 16 973 1,186 1,629 300
Source of income: mixed income 2021* 2,746 61,188 100,453 76,602 91,731 37,375 61,807 15,089 11,972 3,117 21,874 25 17,732 4,115 2 6,938 273 6,665 2,641 2,147 1,877 1,867 15,129 910 34,557 444 15,512 14,669 843 14,074 13,801 2,533 584 8,791 2,982 -1,089 273 3,069 1,458 10,513 2,578
Source of income: compensation of employ 2021* 12,391 20,534 437,189 267,011 342,666 112,216 538,280 386,346 301,679 84,667 22,334 -248 2,514 20,067 1 39,799 62 39,737 9,105 21,616 9,016 9,318 75,655 4,828 225,820 4,416 53,618 49,099 4,519 152,093 152,031 68,814 15,853 55,045 18,040 -5,721 62 13,583 2,110 17,757 48,873
Source of income: old age benefits 2021* 8,811 2,619 26,789 71,833 122,468 -33,911 147,812 3,132 2,576 556 12,824 56 480 12,287 1 77,473 9 77,464 38,072 37,700 1,692 2,441 50,635 1,307 40,978 597 8,734 6,853 1,881 22,700 22,691 452 104 13,078 11,223 -2,166 9 3,437 5,510 5,611 -26,856
Source of income: other 2021* 907 2,307 8,783 23,996 41,143 -6,138 51,587 3,990 3,086 904 1,726 -7 43 1,690 0 23,893 4 23,889 9,539 1,158 13,192 3,966 17,147 865 13,246 147 2,239 1,373 866 8,583 8,579 735 169 7,411 1,307 -1,043 4 1,825 452 1,580 435
Main earner: to 35 years 2021* 2,066 14,097 99,361 70,637 92,781 15,944 123,232 82,449 63,132 19,317 1,491 -54 556 989 0 11,254 52 11,202 1,705 3,761 5,736 4,848 22,144 1,046 45,912 743 9,444 7,957 1,487 32,513 32,461 15,700 3,617 14,076 740 -1,672 52 2,868 344 4,926 8,612
Main earner: 35 to 50 years 2021* 4,716 30,339 192,313 126,938 170,946 53,737 230,596 148,433 116,358 32,075 10,997 -151 5,082 6,065 1 21,239 129 21,110 4,910 7,045 9,155 3,986 44,008 1,933 93,478 2,173 25,245 23,162 2,083 58,601 58,472 26,070 6,006 23,803 5,150 -2,557 129 6,754 705 10,226 18,017
Main earner: 50 to 65 years 2021* 8,414 34,077 234,065 153,820 191,568 66,183 274,529 166,110 130,410 35,700 27,449 -87 10,245 17,289 2 33,842 138 33,704 11,295 13,851 8,558 5,921 37,748 3,459 123,817 1,982 32,221 29,781 2,440 79,448 79,310 29,015 6,684 31,490 15,457 -3,336 138 8,339 1,827 12,927 23,685
Main earner: 65 years or older 2021* 9,659 8,135 47,475 88,047 142,713 -26,322 171,129 11,565 9,413 2,152 18,821 118 4,886 13,816 1 81,768 29 81,739 41,447 37,964 2,328 2,837 54,666 1,472 51,394 706 13,193 11,094 2,099 26,888 26,859 1,749 403 14,956 12,205 -2,454 29 3,953 6,654 7,382 -25,284
Home ownership: Owner-occupied home 2021* 25,061 65,617 448,818 318,807 411,157 103,605 560,247 313,000 245,671 67,329 50,613 -175 19,538 31,246 4 89,224 270 88,954 33,536 47,701 7,717 9,713 92,350 5,347 241,743 5,475 65,712 60,741 4,971 147,491 147,221 54,723 12,607 58,256 27,857 -6,222 270 15,747 7,318 30,685 21,996
Home ownership: Rent with rent subsidy 2021* -19 3,795 18,463 33,361 62,389 -6,252 73,566 13,176 10,076 3,100 1,517 -1 14 1,504 0 26,249 12 26,237 11,226 2,848 12,163 2,679 29,028 917 14,380 4 1,979 823 1,156 9,955 9,943 2,519 580 7,126 1,074 -1,356 12 2,095 347 1,093 -579
Home ownership: Rent: no rent subsidy 2021* -244 16,179 101,908 81,040 111,346 14,181 150,570 79,793 61,538 18,255 6,298 -1 1,161 5,138 0 28,120 65 28,055 12,681 11,112 4,262 4,555 30,306 1,498 54,553 119 11,713 9,892 1,821 38,165 38,100 14,837 3,418 17,578 4,440 -2,173 65 3,665 891 3,106 4,164
Home ownership: Other 2021* 57 1,057 4,025 6,234 13,116 -1,992 15,103 2,588 2,028 560 330 3 56 271 0 4,510 1 4,509 1,914 960 1,635 645 6,882 148 3,925 6 699 538 161 1,839 1,838 455 105 1,365 181 -268 1 407 974 577 -551
Net worth: 1st 20%-group 2021* -227 4,544 40,680 40,161 66,507 -1,804 84,963 35,164 27,019 8,145 1,376 -9 848 537 0 17,242 4 17,238 5,131 1,737 10,370 3,977 26,346 858 22,408 177 4,022 2,812 1,210 15,406 15,402 6,620 1,525 8,447 250 -1,440 4 2,309 494 2,337 2,856
Net worth: 2nd 20%-group 2021* 844 4,952 61,636 55,933 86,050 4,895 115,017 53,963 41,477 12,486 2,264 -23 219 2,068 0 24,591 16 24,575 12,457 5,378 6,740 2,943 30,117 1,139 34,501 387 5,926 4,503 1,423 24,559 24,543 10,148 2,338 12,199 1,549 -1,691 16 2,752 877 1,972 3,386
Net worth: 3rd 20%-group 2021* 4,859 11,375 109,364 83,648 115,344 20,320 156,055 89,278 68,745 20,533 5,178 -84 576 4,686 0 24,908 46 24,862 12,038 9,198 3,626 3,399 31,696 1,596 56,988 1,327 10,527 8,831 1,696 39,636 39,590 16,688 3,845 16,999 4,083 -2,025 46 3,861 1,637 5,424 7,320
Net worth: 4th 20%-group 2021* 8,468 20,098 140,391 105,025 140,428 28,639 186,005 103,728 80,653 23,075 9,854 -105 1,468 8,490 1 31,496 86 31,410 14,063 14,416 2,931 3,543 35,403 1,981 74,797 1,758 16,179 14,341 1,838 48,950 48,864 18,754 4,321 20,406 7,705 -2,322 86 5,276 2,634 9,141 7,478
Net worth: 5th 20%-group 2021* 10,911 45,679 221,143 154,675 189,679 57,492 257,446 126,424 101,419 25,005 40,086 47 17,658 22,378 3 49,866 196 49,670 15,668 31,892 2,110 3,730 35,004 2,336 125,907 1,955 43,449 41,507 1,942 68,899 68,703 20,324 4,681 26,274 19,965 -2,541 196 7,716 3,888 16,587 3,990
Source: CBS.
Explanation of symbols

Table explanation


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:
All data are provisional.

Changes as of October 19th 2023:
The figures of 2015-2020 are revised, because national accounts figures are changed due to the revision policy of Statistics Netherlands. Results for 2021 are added to the table.

When will new figures be published?
New figures will be released in October 2024.

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.