This table provides a full picture of the liabilities of social insurance pension schemes in a country, covering all social insurance pensions whether they are included in the core national accounts or not. It also shows the flows that take place each year, such as contributions received by pension schemes and benefits paid to retirees. It is a supplementary national accounts table based on Table 17.10 of the 2008 System of National Accounts and Table 17.15 of the European System of Accounts 2010.
The definition of social insurance pensions is social security or employment-related pensions that provide beneficiaries with an entitlement to income in retirement resulting from contributions made during their working lives. To quality as a social insurance pension scheme, participation in the scheme must be mandatory and/or the scheme must be collective and/or an employer must make a contribution.
Liabilities of social insurance pension schemes are calculated in the national accounts on an accrued-to-date basis, which takes into account benefits due based on contributions made to date. The results are not suitable for fiscal sustainability analysis because they do not take into account future accruals of entitlements.
The presentation of this table is on a country-by-country basis. Users are recommended to select one country (or area) at a time in the ‘Reference area’ filter. It is also possible to select a single ‘Transaction’ such as closing balance (of liabilities) for comparisons between countries.
Further information can be obtained from the
Guidelines for the OECD Table on social insurance pension schemes.
These indicators were presented in the previous dissemination system in the SNA_TABLE29 dataset.
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