Employers´ imputed social contribution

Domain : Demographic and social statistics

Circuit : Labour cost

Modified : 2023-09-05

Term

Employers´ imputed social contributions

Area of use

Labour costs

Definition

Contributions paid by employer that are considered as social security income e.g. compensations for income upon temporary incapacity for work, payments for maintaining income during sickness, maternity, accident (compensations of insurance company are not included); guaranteed remuneration for maintaining income in case of short-time working, severance pay for leaving the enterprise by reasons stated in the Labour Code and other un-refunded payments considered as social security income (e.g. retirement, maternity or funeral allowances).

Source

Statistical Office of the SR

Unit of measure
Method of calculation
Legal basis
Relation to international standards
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