HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 71/4
EN
Official Journal of the European Union
18.3.2011
II
(Non-legislative acts)
REGULATIONS
COMMISSION REGULATION (EU) No 263/2011
of 17 March 2011
implementing Regulation (EC) No 458/2007 of the European Parliament and of the Council on the
European system of integrated social protection statistics (ESSPROS) as regards the launch of full
data collection for the ESSPROS module on net social protection benefits
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
(4) The
module
on
net
social
protection
benefits
should
be
obtained using the restricted approach, in order to have
the same population of beneficiaries of the gross social
protection benefits collected in the ESSPROS core system.
Having regard to the Treaty on the Functioning of the European
Union,
(5) Pursuant
to
Article
7(3)
of
Regulation
(EC)
No
458/2007,
implementing measures relating to the first year for
Having regard to Regulation (EC) No 458/2007 of the European
which full data shall be collected, and measures relating
Parliament and of the Council of 25 April 2007 on the
to the detailed classification of data covered, the defi
European system of integrated social protection statistics
nitions to be used and the rules on dissemination for
(ESSPROS) ( 1 ), and in particular Articles 5(2) and 7(3) thereof,
the module on net social protection benefits should be
adopted.
Whereas:
(6) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the European Statistical
System Committee,
(1) Regulation
(EC)
No
458/2007
established
a
methodo
logical framework to be used for compiling statistics
on a comparable basis for the benefits of the European
Union and time limits for the transmission and dissemi
HAS ADOPTED THIS REGULATION:
nation of statistics compiled in accordance with the
European system of integrated social protection statistics
(hereinafter referred to as ‘ESSPROS’).
Article 1
1. Member States shall submit data relating to the ESSPROS
(2) Pursuant
to
Article
5(1)
of
Regulation
(EC)
No
458/2007, module on net social protection benefits to the Commission
pilot data collection for the year 2005 was carried out in
(Eurostat) annually. The reference period shall be the calendar
all Member States with a view to introducing a module
year.
on net social protection benefits.
2. The deadline for the transmission of data for the year N,
(3) A
synthesis
of
the
national
pilot
data
collection
showed together with any revision of previous years’ data, shall be 31
that the outcome of a very large majority of the pilot
December of the year N + 2.
studies was positive, so the implementing measures
needed to launch full data collection for the module on
net social protection benefits should be adopted.
3. The first reference year for which full data shall be
( 1 ) OJ L 113, 30.4.2007, p. 3.
collected on net social protection benefit shall be 2010.

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EN
18.3.2011 Official
Journal
of
the
European
Union
L
71/5
Article 2
3. The
criteria
for
dissemination
of
the
data
relating
to
the
module on net social benefits shall be as laid down in Annex III.
1. The
definitions
to
be
applied
to
the
module
on
net
social
protection benefits shall be as laid down in Annex I.
Article 3
2. The
detailed
classifications
to
be
used
in
the
module
on
This Regulation shall enter into force on the 20th day following
net social protection benefits shall be as laid down in Annex II.
its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 March 2011.
For the Commission
The President
José Manuel BARROSO

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L 71/6
EN
Official Journal of the European Union
18.3.2011
ANNEX I
Definitions for the module on net social protection benefits
1. The
definitions
laid
down
in
Article
2
of
Regulation
(EC)
No
458/2007
shall
apply.
2. The definitions laid down in point ‘1.3. Expenditure of social protection schemes’ of Annex I to Commission
Regulation (EC) No 10/2008 ( 1 ) shall apply.
3. In
addition,
for
the
specific
purpose
of
this
Regulation
the
following
definitions
shall
apply:
3.1. ‘net social protection benefits — restricted approach’ means social benefits after the deduction of taxes and social
contributions paid on cash social benefits by their recipient and after the addition of residual fiscal benefit, if any,
according to the formula:
Net social benefits (restricted approach) = gross social protection benefits* (1-AITR-AISCR) + residual fiscal benefits
residual fiscal benefits should be introduced in the calculation of net social benefits only if they are not directly
accounted for in AITR and/or AISCR;
3.2. ‘average itemised tax rate (AITR) for a benefit (or group of benefits)’ means the sum of taxes paid on that benefit by
recipients divided by the total income from that benefit (i.e. gross benefits received);
3.3. ‘average itemised social contribution rate (AISCR) for a benefit (or group of benefits)’ means the sum of social
contributions paid on that benefit by recipients, divided by the total income from that benefit (i.e. gross benefit
received);
3.4. ‘residual fiscal benefit’ means the part of the total value of a fiscal benefit that relates to relief on levies applied to
social benefits (as opposed to the part that relates to relief on levies applied to all other forms of income).
4. The
detailed
definitions
to
be
used
for
applying
this
Regulation
are
laid
down
in
the
ESSPROS
Manual
produced
by
the Commission in cooperation with Member States.
( 1 ) OJ L 5, 9.1.2008, p. 3.

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EN
18.3.2011 Official
Journal
of
the
European
Union
L
71/7
ANNEX II
Detailed classifications relating to the module on net social protection benefits
1. Social protection benefits are broken down into means-tested and non-means-tested benefits. The classification of
social protection benefits gives further details depending on whether the benefit is provided in cash as a periodic
payment or as a lump sum:
— social protection benefits,
— social protection benefits, non-means-tested,
— cash benefits, non-means-tested,
— periodic cash benefits, non-means-tested,
— lump sum cash benefits, non-means-tested,
— social protection benefits, means-tested,
— cash benefits, means-tested,
— periodic cash benefits, means-tested,
— lump sum cash benefits, means-tested.
2. Benefits are broken down by function, provided for in Article 2(b) of Regulation (EC) No 458/2007. This detailed
classification is aggregated at the first level classification as follows:
— sickness/health care,
— disability,
— old age,
— survivors,
— family/children,
— unemployment,
— housing,
— social exclusion (not elsewhere classified).

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L 71/8
EN
Official Journal of the European Union
18.3.2011
ANNEX III
Criteria for dissemination of data relating to the module on net social protection benefits
1. Eurostat shall publish information by Member State only after aggregation across schemes, at least on:
— total net social protection benefits,
— the proportion of social protection benefits liable to taxes and/or social contributions,
— net social protection benefits by function,
— means-tested versus non-means-tested.
2. The Commission (Eurostat) shall, on demand, disseminate detailed data broken down by scheme and by Member State
to specific users (national authorities compiling ESSPROS data, Commission departments and international insti
tutions).
3. If the Member State concerned agrees to full dissemination of the data, the specific users shall be authorised to publish
data by scheme.
4. If the Member State concerned does not agree to full dissemination, the specific users shall be authorised to publish
data aggregated across schemes. Aggregation across schemes shall comply with the dissemination rules laid down by
the Member State concerned.

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