Social Protection 293
Table A2.4 Illustrative Recording of Flows Related to Employment-Related Nonpension Social
Insurance Schemes
Description Debit Credit
4.1 Social insurance contributions receivable from employers and employees
Social insurance contributions
receivable from employees3212 / 3218 Currency and deposits /
Other accounts receivable^11221 Other social contributions:
Employee contributions
Social insurance contributions
receivable from employers3212 / 3218 Currency and deposits /
Other accounts receivable^11222 Other social contributions:
Employer contributions
4.2 The government as employer makes contributions to social insurance schemes on behalf of its employees
Government contributions as
employer becomes payable2121 Actual employers’ social
contributions3212 / 3318 Currency and deposits /
Other accounts payable^1
4.3 Government as employer imputes contributions to the social insurance scheme where no or insuffi cient
contributions to obtain entitlement to benefi ts were made
Imputed contributions 2122 Imputed employers’ social
contributions1223 Imputed contributions4.4 Employer social insurance scheme provides benefi ts to government employees
Employer social insurance
scheme pays benefi ts in cash2731 Employment-related social
benefi ts in cash3212 / 3318 Currency and deposits /
Other accounts payable^1
4.5 Employer social insurance scheme provides goods purchased from market producers to employees in accordance
with the conditions of the scheme
Employer social insurance
scheme acquires the goods31224 Inventories (goods for
resale)^23212 / 3318 Currency and deposits /
Other accounts payable^1
Employer social insurance
scheme provides goods to
households2732 Employment-related social
benefi ts in kind31224 Inventories (goods for
resale)^24.6 Employer social insurance scheme reimburses market providers or households for goods and services provided by
market entities in accordance with the conditions of the scheme
Employer social insurance
scheme reimburses providers
or households2732 Employment-related social
benefi ts in kind3212 / 3318 Currency and deposits /
Other accounts payable^14.7 Government produces and provides goods or services to their employees in accordance with an employer’s social
insurance scheme
No employer social insurance
benefi ts are recorded in
GFS—the operational costs
incurred in the production
of the goods and services are
recorded as relevant21, 22, 23 Compensation of
employees, use of
goods and services, and
consumption of fi xed
capital3212 / 3318 Currency and deposits /
Other accounts payable^1(^) Note: The net implicit obligation for future social security benefi ts should be recorded as a memorandum item (see paragraph 7.261).
(^1) In a cash reporting environment, the revenue/expense will be recorded at the time of the cash fl ow. In an accrual reporting environment,
an other account receivable/payable should be recorded in cases where the payment is not made when the eligibility criteria have been met.
(^2) The fl ow of inventories will be recorded only in an inventory accounting system.