Social benefits other than social transfers in kinds (D62) are current transfers in cash received by households intended to provide for the needs that arise from certain events or circumstances. These cover, for example, payments due in respect of sickness, unemployment, housing, education or family circumstances.
Social benefits other than social transfers in kinds are made up of three sub-headings:
- Social security benefits in cash (D621) which are social insurance benefits payable in cash to households by social security funds. Reimbursements are excluded and treated as social transfers in kind (D632);
- Other social insurance benefits (D622) which correspond to benefits payable by employers in the context of other employment related social insurance schemes. Other employment-related social insurance benefits are social benefits (in cash or in kind) payable by social insurance schemes other than social security, to contributors to the schemes, their dependants or their survivors (for instance the continued payment of normal, or reduced, wages during periods of absence from work as a result of ill health, accident, maternity, the payment of family, education or other allowances in respect of dependants);
- Social assistance benefits in cash (D623) which are current transfers payable to households by government units or NPISHs to meet the same needs as social insurance benefits but which are not made under a social insurance scheme requiring participation usually by means of social contributions.