Social Protection 281
population), although possibly limited by eligi-
bility criteria, while employment-related schemes
provide benefi ts as part of the conditions of
employment.^6- Provide pension and other retirement benefi ts, or
other types of social benefi ts—Social protection
arrangements distinguish between those that
provide pensions and other retirement benefi ts,
(^6) As indicated in paragraph A2.12, individual insurance or saving
arrangements that maintain the integrity of the participant’s
contributions are not considered social insurance.
and those that provide other types of nonpen-
sion benefi ts, such as medical, unemployment,
disability, etc. Th is distinction determines the
transactions recorded for the arrangement; for
example, employment-related pension schemes
are considered to give rise to liabilities in the
form of pension entitlements recorded under the
debt instrument insurance, pension, and stan-
dardized guarantee schemes.
- Autonomous versus nonautonomous—A so-
cial protection scheme is autonomous when a
Figure A2.2 Typology of Social ProtectionRelated to
government employee
schemes?Defined
contributions?Who are the
beneficiaries?Actual
contributions?Impute contributions
and treat similarly to
contributory schemesSocial Insurance
SchemeSocial Security SchemeAutonomous Private
Pension EnterpriseSocial Protection TypologyNoNoYesSocial AssistanceYesDefined-contribution
pension scheme:
akin to life insuranceNoWhole (or large
segments) of the
population?Employees and
their dependents?Employment-Related
Social Insurance
SchemeProvides mainly
pension benefits?Employment-Related Yes No
Pension SchemeAutonomous Pension
SchemeNonautonomous
Pension SchemeUnfunded Pension
SchemeYesEmployment-Related
Nonpension Benefit
Scheme