TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

IMPUTED SOCIAL CONTRIBUTION [1 record]

Record 1 2003-02-07

English

Subject field(s)
  • National Accounting
  • Labour and Employment
  • Employment Benefits
CONT

Imputed social contributions are recorded when employers provide social benefits, e.g. pensions, to their employees or former employees out of their own resources without engaging any insurance company. In this case a social contribution has to be imputed, in practice often as being equal to what is actually paid during the accounting period. This imputed contribution is recorded in a way similar to actual contributions, but the households are recorded as paying back the contribution to the employers.

French

Domaine(s)
  • Comptabilité nationale
  • Travail et emploi
  • Avantages sociaux
OBS

contribution sociale imputée : Source(s) : Traduction de l'ONU [Organisation des Nations Unies]; Traduction recommandée par l'INSEE [Institut national de la statistique et des études économiques].

OBS

contribution sociale imputée : Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU et de celle recommandée par l'INSEE.

Spanish

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