Définition
Employers’ actual social contributions (D611) are paid by employers to social security schemes and other employment related social insurance schemes to secure social benefits for their employees.
Employers’ actual social contributions (D611) correspond to flow D121.
As employers’ actual social contributions are made for the benefit of their employees, their value is recorded as one of the components of compensation of employees together with wages and salaries in cash and in kind. The social contributions are then recorded as being paid by the employees as current transfers to the social security schemes, and other employment related social insurance schemes.