Revenue 103
assessed on a diff erent base and earmarked for fund-
ing social protection schemes are classifi ed in the re-
spective tax category and not as social contributions.
In particular, receipts based on net income personal-
ized by adjustments for personal deductions and ex-
emptions are classifi ed as taxes on income, profi ts, and
capital gains (111), even if earmarked for the pay-
ment of social benefi ts. Compulsory payments levied
on enterprises as a function of earnings, payroll, or
the number of employees that do not make provision
for entitlement to social security benefi ts are classi-
fi ed as taxes on payroll or workforce (112). Similarly,
compulsory levies on the use of fuel are classifi ed as
excises (1142), even though some of it could be ear-
marked to fi nance social benefi ts to victims of motor
vehicle accidents. In these cases, if the government
unit that levies the tax and the unit providing the
social benefi ts are not the same, a subsequent grant
should be recorded to the unit providing the social
benefi t.
Social security contributions [GFS] (121)
5.97 Social security contributions [GFS] (121) are
actual revenue receivable by social security schemes
organized and operated by government units, for the
benefi t of the contributors to the scheme. Th ese con-
tributions are classifi ed by the source of the contribu-
tion, which may be the employers or the household
sector (separated according to whether they are em-
ployees, self-employed, or unemployed). Employee
contributions (1211) are either payable directly by em-
ployees or deducted from employees’ wages and sala-
ries and transferred on their behalf by the employer.
Employer contributions (1212) are payable directly by
employers on behalf of their employees. Self-employed
or unemployed contributions (1213) are paid by con-
tributors who are not employees. Unallocable contri-
butions (1214) are those contributions whose source
cannot be determined. Amounts payable by general
government employers are not eliminated by con-
solidation when the paying and receiving units are
in the same sector or subsector because the contri-
butions are considered to be rerouted as described in
paragraph 3.28.
Other social contributions [GFS] (122)
5.98 Other social contributions [GFS] (122) are ac-
tual and imputed contributions receivable by social
insurance schemes operated by employers on behalf
of their employees. Unlike social security schemes,
social insurance schemes for employees generally tie
the level of benefi ts directly to the level of contribu-
tions. Such schemes usually are operated by general
government units for their own employees, but they
can be operated by one unit on behalf of the employ-
ees of many government units or even public corpo-
rations. Th ese contributions can be receivable from
employees or from employers.
5.99 Employee contributions (1221) include amounts
payable directly by employees or deducted from wages
and salaries and transferred by employers on behalf
of employees. Employer contributions (1222) include
amounts payable by employers on behalf of their em-
ployees. As with employer contributions to social se-
curity schemes, these contributions are not eliminated
by consolidation when the paying and receiving gov-
ernments are in the same sector or subsector.
5.100 Imputed contributions (1223) are revenue
that arises when government employers provide non-
pension benefi ts directly to their employees, former
employees, or dependents out of their own resources
without involving an insurance enterprise and with-
out creating a special fund or segregated reserve for
the purpose.^28 As described in detail in paragraphs
A2.64–2.66, in this situation, existing employees may
be considered as being protected against various spec-
ifi ed needs or circumstances, even though no reserves
are built up to provide for future entitlement. Com-
pensation of employees (2122) is therefore imputed
(see paragraph 6.22) equal to the amount of social
contributions that would be needed to secure the de
facto entitlements to the social benefi ts they accumu-
late. A simultaneous transaction is recorded between
the household sector and government, for the house-
hold imputed contributions (1223) receivable.Grants (13)
5.101 Grants (13) are transfers receivable by gov-
ernment units, from other resident or nonresident gov-
ernment units or international organizations, that do
not meet the defi nition of a tax, subsidy, or social con-
tribution. As indicated in paragraph 3.10, a transfer is
a transaction in which one institutional unit provides a(^28) Revenue from imputed contributions excludes imputed contri-
butions to employment-related pension and retirement schemes,
which are recorded as the incurrence of a liability.