Regulation (EC) No 458/2007 of the European Parliament and of the Council of 25 April 2007 on the European system of integrated social protection statistics (ESSPROS)( Text with EEA relevance).
Date: 2007-04-25
Institutions: Council of the European Union, European Parliament
Subjects: EU statistics, European social policy, data transmission, social security, statistical method

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REGULATION (EC) No 458/2007 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 25 April 2007

on the European system of integrated social protection statistics (ESSPROS)

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO-
PEAN UNION,

(6)

The Commission (Eurostat) already collects annual data on
social protection from the Member States on a voluntary
basis. This practice has become established in the Mem-
ber States and is based on common methodological prin-
ciples designed to ensure the comparability of data.

Having regard to the Treaty establishing the European Commu-
nity, and in particular Article 285(1) thereof,

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and
Social Committee (1),

Acting in accordance with the procedure laid down in Article 251
of the Treaty (2),

Whereas:

(1)

(2)

(3)

(4)

Article 2 of the Treaty refers to the promotion of a high
level of social protection as one of the tasks of the
Community.

The Lisbon European Council of March 2000 gave impe-
tus to a process of policy exchange among the Member
States on the modernisation of social protection systems.

A Social Protection Committee was established by Coun-
cil Decision 2004/689/EC (3) in order to serve as a vehicle
for cooperative exchange between the Commission and
the Member States in relation to modernising and improv-
ing social protection systems.

By communication of 27 May 2003, the Commission out-
lined a strategy for streamlining the processes of open
coordination in the social policy area with a view to
strengthening the position of social protection and social
inclusion within the Lisbon strategy. On 20 October 2003
the Council agreed that streamlining would come into
effect from 2006 onwards. In this context, an annual Joint
Report became the core reporting instrument, with the
task of bringing together the key analytical findings and
political messages pertaining both to the Open Method of
Coordination (OMC) in the different strands where it is
applied and to cross-cutting issues in social protection.

(5)

The OMC has placed new emphasis on the need for com-
parable, timely and reliable statistics in the social policy
area. In particular, comparable statistics on social protec-
tion are used in the annual Joint Reports.

(7)

(8)

(9)

The production of specific Community statistics is gov-
erned by the rules set out in Council Regulation (EC)
No 322/97 of 17 February 1997 on Community
Statistics (4).

The measures necessary for the implementation of this
Regulation should be adopted in accordance with Council
Decision 1999/468/EC of 28 June 1999 laying down the
procedures for the exercise of implementing powers con-
ferred on the Commission (5).

In particular, power should be conferred on the Commis-
sion to decide the first year for which full data should be
collected on net social protection benefits. Power should
also be conferred on the Commission to adopt measures
relating to the detailed classification of data covered, the
definitions to be used and the updating of the rules on
dissemination. Since those measures are of general scope
and are designed to amend non-essential elements of this
Regulation and to supplement it by the addition of new
non-essential elements, they should be adopted in accor-
dance with the regulatory procedure with scrutiny pro-
vided for in Article 5a of Decision 1999/468/EC.

(10)

Since the objective of this Regulation, namely the creation
of common statistical standards that permit the produc-
tion of harmonised data, cannot be sufficiently achieved
by the Member States and can therefore be better achieved
at Community level, the Community may adopt measures,
in accordance with the principle of subsidiarity as set out
in Article 5 of the Treaty. In accordance with the prin-
ciple of proportionality, as set out in that Article, this
Regulation does not go beyond what is necessary in order
to achieve that objective.

(1) OJ C 309, 16.12.2006, p. 78.
(2) Opinion of the European Parliament of 30 November 2006 (not yet
Journal) and Council Decision of

published in the Official
22 March 2007.

(3) OJ L 314, 13.10.2004, p. 8.

(4) OJ L 52, 22.2.1997, p. 1. Regulation as amended by Regulation (EC)
No 1882/2003 of the European Parliament and of the Council
(OJ L 284, 31.10.2003, p. 1).

(5) OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

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(11)

(12)

There is existing cooperation with the Organisation for
Economic Cooperation and Development in the field of
net social protection benefits.

The Statistical Programme Committee established by
Council Decision 89/382/EEC, Euratom (1) has been
consulted,

(d)

(e)

HAVE ADOPTED THIS REGULATION:

‘Social protection benefits’: transfers, in cash or in kind, by
social protection schemes to households and individuals to
relieve them of the burden of one or more of the defined
risks or needs;

‘Fiscal benefits’: social protection provided in the form of tax
breaks that would be defined as social protection benefits if
they were provided in cash, excluding tax breaks promoting
the provision of social protection or promoting private
insurance plans;

Article 1

Subject matter

(f)

‘Net social protection benefits’: the value of social protec-
tion benefits excluding taxes and social contributions paid
by the benefits’ recipients complemented by the value of fis-
cal benefits.

The objective of this Regulation is to set up the European sys-
tem of integrated social protection statistics (hereinafter referred
to as ESSPROS), by providing:

(a) a methodological framework based on common standards,
definitions, classifications and accounting rules to be used
for compiling statistics on a comparable basis for the ben-
efit of the Community;

and

(b)

time limits for the transmission of statistics compiled in
accordance with ESSPROS.

Article 2

Definitions

For the purpose of this Regulation, the following definitions shall
apply:

(a)

‘Community statistics’ shall have the meaning assigned to it
in Article 2 of Regulation (EC) No 322/97;

(b)

‘Social protection’: all interventions from public or private
bodies intended to relieve households and individuals of the
burden of a defined set of risks or needs, provided that nei-
ther a simultaneous reciprocal arrangement nor an indi-
vidual arrangement is involved. The list of risks or needs that
may give rise to social protection is, by convention, as fol-
lows: sickness and/or health care; disability; old age; survi-
vorship; family/children; unemployment; housing; and social
exclusion not elsewhere classified;

(c)

‘Social protection scheme’: a distinct body of rules, sup-
ported by one or more institutional units, governing the pro-
vision of social protection benefits and their financing;

Article 3

Scope of the system

1.
The statistics relating to the ESSPROS core system shall
cover the financial flows on social protection expenditure and
receipts.

These data shall be transmitted at social protection scheme level.
For each scheme, detailed expenditure and receipts shall be pro-
vided following the ESSPROS classification.

For quantitative data by scheme and detailed benefits, the data
to be transmitted, with reference to aggregated classification, and
the arrangements for data provision and dissemination, are laid
down in point 1 of Annex I. For qualitative information by
scheme and detailed benefits, the subjects covered, and the
arrangements for data provision, updating of qualitative informa-
tion and dissemination, are laid down in point 2 of Annex I.

The first year for which data are collected shall be 2008.

2.
In addition to the ESSPROS core system, modules cover-
ing supplementary statistical information on pension beneficia-
ries and net social protection benefits shall be added.

Article 4

Module on pension beneficiaries

1.
A module on pension beneficiaries shall be added to the
core system from the first year of data collection under this Regu-
lation. The subjects to be covered and the arrangements for data
provision and dissemination are laid down in Annex II.

(1) OJ L 181, 28.6.1989, p. 47.

2.

The first year for which data are collected shall be 2008.

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Article 5

Module on net social protection benefits

1. With a view to introducing a module on net social protec-
tion benefits, pilot data collection for the year 2005 shall be car-
ried out in all Member States by the end of 2008. The subjects
to be covered and the arrangements for data provision are laid
down in Annex III.

2.
On the basis of a synthesis of such national pilot data col-
lection, and provided that the outcome of a very large majority
of the pilot studies is positive, the measures relating to launch-
ing full data collection in respect of this module shall be adopted
in accordance with the regulatory procedure with scrutiny
referred to in Article 8(3). The launch of such full data collection
shall take place no earlier than 2010.

module on net social protection benefits, as referred to in
Article 5.

2.
The measures relating to the formats for the transmission
of data, the results to be transmitted and the criteria for measur-
ing quality shall be adopted in accordance with the regulatory
procedure referred to in Article 8(2).

3.
The measures concerning the decision as to the first year
for which full data shall be collected, and measures relating to
the detailed classification of data covered, the definitions to be
used and the updating of the rules for dissemination shall be
adopted in accordance with the regulatory procedure with scru-
tiny referred to in Article 8(3). These measures are designed to
amend non-essential elements of this Regulation, inter alia by
supplementing it.

Article 6

Data sources

The social protection statistics shall be based on the following
data sources, according to their availability in the Member States
and in accordance with national laws and practices:

(a)

registers and other administrative sources;

(b)

surveys;

(c)

estimates.

Article 7

Arrangements for implementation

The arrangements for implementing this Regulation shall
1.
take into account the results of a cost-benefit analysis and shall
relate to the ESSPROS core system, as set out in Annex I, the
module on pension beneficiaries, as set out in Annex II and the

Article 8

Procedure

1.
The Commission shall be assisted by the Statistical Pro-
gramme Committee established by Decision 89/382/EEC,
Euratom.

2. Where reference is made to this paragraph, Articles 5 and 7
of Decision 1999/468/EC shall apply, having regard to the pro-
visions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC
shall be set at three months.

3. Where reference is made to this paragraph, Article 5a(1)
to (4) and Article 7 of Decision 1999/468/EC shall apply, hav-
ing regard to the provisions of Article 8 thereof.

Article 9

Entry into force

This Regulation shall enter into force on the 20th day following
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 Strasbourg, 25 April 2007.

For the European Parliament
The President
H.-G. PÖTTERING

For the Council
The President
G. GLOSER

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ANNEX I

ESSPROS CORE SYSTEM

1.

Quantitative data by scheme and detailed benefits

1.1.

Data transmitted

With reference to aggregated classification, transmitted data will cover:

1.1.1.

Expenditure

1.1.1.1. Social protection benefits classified by:

(a)

function (corresponding to each risk or need);

and

(b)

for each function by dual breakdown: means-tested versus non-means-tested, and cash benefits (breakdown
by periodic and lump sum benefits) versus benefits in kind.

1.1.1.2. Administration costs

1.1.1.3. Transfers to other schemes

1.1.1.4. Other expenditure

1.1.2.

Receipts

1.1.2.1. Social contributions

1.1.2.2. General government contributions

1.1.2.3. Transfers from other schemes

1.1.2.4. Other receipts

Data covered (with reference to detailed classification) will be provided in accordance with the regulatory proce-
dure with scrutiny laid down in Article 8(3).

1.2.

Data provision

Statistics will be provided annually. Data will refer to the calendar year according to national practices. The dead-
line for the transmission of data for the year N, together with any revision of previous years, is 30 June of the
year N + 2.

1.3.

Dissemination

The Commission (Eurostat) will publish data on social protection expenditure at total scheme level for the year
N by 31 October of the year N + 2. The Commission (Eurostat) will, at the same time, disseminate detailed data
by scheme to specific users (national institutions compiling ESSPROS data, Commission departments and inter-
national institutions). These specific users will only be allowed to publish groups of schemes.

2.

Qualitative information by scheme and detailed benefits

2.1.

Subjects covered

For each scheme, qualitative information will include a general description of the scheme, a detailed description
of the benefits and information on recent changes and reforms.

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2.2.

Data provision and updating of qualitative information

Annual updating of a complete set of qualitative information already provided will be limited to changes in the
social protection system and will be transmitted together with quantitative data.

2.3.

Dissemination

The Commission (Eurostat) will disseminate qualitative information at scheme level by 31 October of the
year N + 2.

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ANNEX II

MODULE ON PENSION BENEFICIARIES

1. Categories of benefits covered

This module covers data on pension beneficiaries, who are defined as recipients of one or more of the following peri-
odic cash benefits of a social protection scheme:

(a)

disability pension;

(b)

early retirement benefit due to reduced capacity to work;

(c)

old-age pension;

(d)

anticipated old-age pension;

(e)

partial pension;

(f)

survivor’s pension;

(g)

early retirement benefit due to labour market reasons.

2. Data provision

Statistics will be provided annually. Data will be stock data referring to the end of the calendar year. The deadline for
the transmission of data for the year N is 31 May of year N + 2, broken down as follows:

(a)

by social protection scheme;

(b) by gender for the total of the schemes.

3. Dissemination

The Commission (Eurostat) will publish data for all schemes for the year N by 31 October of the year N + 2. The
Commission (Eurostat) will, at the same time, disseminate detailed data by scheme to specific users (national institu-
tions compiling ESSPROS data, Commission departments and international institutions). These specific users will only
be allowed to publish groups of schemes.

The Commission (Eurostat) will publish and disseminate to specific users (national institutions compiling ESSPROS
data, Commission departments and international institutions) the total of each of the seven categories for the year N
by 31 October of the year N + 2.

ANNEX III

PILOT DATA COLLECTION ON NET SOCIAL PROTECTION BENEFITS

1. Subjects covered

This collection covers the calculation of ‘net social protection benefits’.

2. Data provision

The appropriate fraction of personal income tax and social contributions levied on social protection benefits for the
year 2005 must be indicated according to the different types of cash social protection benefits, preferably further sub-
divided for particular groups of homogenously taxed schemes. In difficult cases, results may be reported by appropri-
ate groups of benefits, e.g. the total of the seven pension categories listed in Annex II or the total of the cash benefits
of a specific function. Fiscal benefits will be provided for each item separately using the revenue forgone method.