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IMPUTED CONTRIBUTION [3 records]

Record 1 2017-02-06

English

Subject field(s)
  • National Accounting
OBS

unfunded employee welfare contribution imputed : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Comptabilité nationale
OBS

cotisations sociales imputées : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Key term(s)
  • cotisation sociale imputée

Spanish

Save record 1

Record 2 2017-01-25

English

Subject field(s)
  • National Accounting
OBS

imputed unfunded employee pension and welfare contributions: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

Key term(s)
  • imputed unfunded employee pension and welfare contribution

French

Domaine(s)
  • Comptabilité nationale
OBS

pensions et cotisations sociales imputées : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Key term(s)
  • pension et cotisation sociale imputée

Spanish

Save record 2

Record 3 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

Save record 3

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