Households’ actual social contributions (D613) are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households’ actual social contributions (D613) are split into two categories:
(a) households’ actual pension contributions (D6131);
(b) households’ actual non-pension contributions (D6132).
They are recorded on an accrual basis. For those in work, this is at the times when the work that gives rise to the liability to pay the contributions is carried out. For non-employed persons, this is at the time where the contributions are to be made.