136 Government Finance Statistics Manual 2014
then by whether the payment was made in cash or
in kind. Th ese benefi ts are divided between pensions
and nonpension benefi ts.
6.99 Social security benefi ts [GFS] (271) are so-
cial benefi ts expense payable in cash or in kind to
households by social security schemes (see paragraph
A2.33). Typical social security benefi ts in cash [GFS]
(2711) include extended sickness and invalidity ben-
efi ts, maternity allowances, children’s or family al-
lowances, unemployment benefi ts, retirement and
survivors’ pensions, and death benefi ts.
6.100 Social security benefi ts in kind [GFS] (2712)
typically consist of goods and services purchased
from a market producer on behalf of households and
benefi ts related to the reimbursements of costs of
goods and services purchased by households in accor-
dance with the rules of the scheme.^37 Th ese benefi ts
are likely to consist of medical or dental treatments,
surgery, hospital accommodation, spectacles or con-
tact lenses, pharmaceutical products, home care, and
similar goods or services.(^37) Although these reimbursements (partial or in full) are normally
paid in cash, they are recorded as social benefi ts in kind, because
they are assumed to be incurred directly by the social security
fund at the time the household makes the purchase.
6.101 Social assistance benefi ts [GFS] (272) are
transfers payable in cash or in kind to households to
meet the same needs as social insurance benefi ts but
that are not made under a social insurance scheme.
Eligibility to receive such benefi ts is not dependent
on having elected to participate as demonstrated by
the payment of contributions. Social assistance ben-
efi ts therefore exclude all benefi ts payable by social
security funds.
6.102 Social assistance benefi ts may include those
benefi ts payable under any one of the following
circumstances:
- No social insurance scheme exists to cover the
circumstances in question. - Although a social insurance scheme, or schemes,
may exist, the households in question do not par-
ticipate and are not eligible for social insurance
benefi ts. - Contributions to social insurance schemes were
made on behalf of households who cannot oth-
erwise aff ord to participate in the scheme, in
order to secure entitlement to the benefi ts of the
scheme for them. - Social insurance benefi ts are deemed to be inade-
quate to cover the needs in question, so the social
assistance benefi ts are being paid in addition. - Implicit social assistance benefi ts were paid re-
sulting from payable tax credits (see paragraph
5.31). - As a matter of general social policy.
6.103 Social assistance benefi ts do not include
transfers made in response to events or circumstances,
such as natural disasters, which are not normally cov-
ered by social insurance schemes. Such transfers are
recorded under transfers not elsewhere classifi ed (282).
6.104 Employment-related social benefi ts [GFS]
(273) are social benefi ts payable in cash or in kind by
government or public sector units to their employees
or employees of other government or public sector
units participating in the scheme (or to survivors
and dependents of the employees who are eligible for
such payments). Th e kinds of benefi ts provided relate
to nonpension benefi ts, and are similar to those listed
for social security schemes, such as the continued
payment of wages during periods of absence from
work as a result of ill health, accidents, maternity,
Table 6.8 Detailed Classifi cation of Social
Benefi ts (27)
27 Social benefi ts [GFS]^1
Social benefi ts [SNA]^1
Minus: Social benefi ts related to reductions in
liabilities
Minus: Cost associated with the own
production of goods and services
transferred to households
271 Social security benefi ts [GFS]
2711 Social security benefi ts in cash [GFS]
2712 Social security benefi ts in kind [GFS]
272 Social assistance benefi ts [GFS]
2721 Social assistance benefi ts in cash [GFS]
2722 Social assistance benefi ts in kind [GFS]
273 Employment-related social benefi ts [GFS]
2731 Employment-related social benefi ts in
cash [GFS]
2732 Employment-related social benefi ts in
kind [GFS](^1) A similar breakdown could be applied to other subcategories of
social benefi ts, as relevant.