The national accounts in 2022 National accounts - 2014 Base

Detailed figures
Insee Résultats
Paru le :Paru le20/12/2023
Insee Résultats- December 2023

Households in 2022 National accounts - 2014 Base

Detailed figures

Insee Résultats

Paru le :04/10/2023

Given a production process that differs marginally from the usual process, certain detailed operations are not available for 2022. This is the case for market output (P11), output for own final use (P12), employers' imputed social contributions (D122), dividends (D421), Current transfers to non-profit institutions serving households (D751), current transfers between households (D752) and other miscellaneous current transfers (D759) which are not available for the household account in 2022.

Following a lack of updating, table 7.401 was updated on October 3, 2023. Current transfers between households (D752) in resources as well as social transfers in kind (D63) including their breakdown into non-market production (D631) and purchased market production (D632) had not been reported in the table. Furthermore, the order of operations has been changed in order to correspond to the reading of the accounts.

7.401 – Households account (S14)
(xlsx, 51 Ko)

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Households (S14)

The households sector consists of individuals composing the whole resident population. They are mostly regrouped in "ordinary households" - within the meaning of population census - and include all the persons living in a same principal dwelling. Members of the same "ordinary household" share a dwelling, pool a part or the totality of their income and their assets, and consume collectively some goods and services. An "ordinary household" may include only one single person. In national accounts, the households sector also include persons living in institutions (retirement homes, college campus, students or workers residences, military barracks, boarding schools, prisons, etc.).

Individuals, or groups of individuals, belonging to households sector have for principal function to consume, but they may also produce goods or services. In their market producer function, and when they regularly produce for other people, they form the "unincorporated entreprises" (farmers, own-account workers, craftsmen, etc.). In particular cases, households produce goods or services for their own final use:

  • households employing salaried people are producers of domestic services,
  • households may produce food by themselves and consume it,
  • households owners of their dwelling are producers for own final use of housing service.

Moreover, households produce a market housing service (for-hire service) when they rent a dwelling to a third party.

Households' resources are mainly compensation of employees, property income (interests, dividends, land revenues,...), receipts coming from their market production and social benefits.

The balance of the generation of income account of individual entrepreneur is called "mixed income": this income is called "mixed" because it corresponds indistinctly to the compensation of the entrepreneur's work and to the compensation of his productive capital. In the same way, when households are producers of goods and services for their own final use (except housing service), they get a "mixed income" paying work and fixed capital. The balance of generation of income account of households producing an housing service is the gross operating surplus that corresponds to the single compensation of the fixed asset.

Households generation of income

Households generation of income is analysed in three steps: primary allocation of income, secondary distribution of income and redistribution of income in kind.

Households primary income

They include income directly related to the households' participation in the production process. The main part of households primary income consists of compensation of employees, which includes gross wages and salaries and employers' social contributions. To facilitate international comparisons of labor cost, are recorded in social contributions not only actual employers' contributions (payments to social security funds and to other social insurance schemes related to employment), but also "imputed" contributions (that are the counterpart of other social insurance benefits directly provided by employers to their salaried people, ex-salaried and other entitled). Are added to compensation of employees, households and individual entrepreneurs' mixed income and operating surplus of households producing housing service. The rents - free of charges - received by owners are considered as compensation of real estate productive capital of households and therefore recorded in operating surplus. To facilitate international comparisons and make homogeneous the valuation of standards of living between tenants and owners, the operating surplus also includes the imputed rents - free of charges - received by occupying owners, these imputed rents compensating the real estate capital of occupying owners. At least, households mixed income (except individual entrepreneurs) retrace income coming from agricultural activities and building for own final use. Households primary income also includes property income resulting from lending or renting of financial assets or land (interests, dividends, land revenues...).

Households secondary distribution of income account

This account shows how the primary income balance is modified by redistribution operations: current taxes on income and assets, social contributions and benefits (except social transfers in kind), other current transfers. Social contributions, that are part of compensation of employees, are recorded as uses in the households secondary distribution of income account, and as resources in the secondary distribution of income account of sectors that pay social contributions (mainly central government). The balance of the secondary distribution of income account is the disposable income.

Households redistribution of income in kind account

This account presents a wider measure of households' income, including social benefits in kind (medical reimboursements, etc.) and individualized collective services (education, health, etc.). This measure facilitate comparisons over time, and between countries, when the economic and social conditions are different. Social transfers in kind are recorded as uses in the redistribution of income in kind account of central government (they correspond to their individualized expenditures) or of non-profit institutions serving households. The balance of the distribution of income in kind account is the adjusted disposable income.

The concept of adjusted disposable income was introduced by ESA 1995. It plays, in the valuation of income, a symetric part of the one of actual consumption in the measure of final consumption. A social transfer in kind is a form of income that has its counterpart in the final consumption, without having any expenditure from the beneficiary household.

Households' saving

The share of households disposable income (or of the adjusted disposable income) that is not used as final consumption expenditure (or actual final consumption) is their saving. The difference between disposable income and adjusted disposable income, that corresponds to social transfers in kind, is also the one dividing the final consumption expenditure from the actual final consumption. Thus, there is only one single saving concept.

Saving rate

Saving rate is the ratio between households' saving and gross disposable income (non adjusted).

Financial saving rate

Financial saving rate is the ratio between households' lending capacity and gross disposable income (non adjusted).


Methodology of the annual accounts

From May 30, 2018, INSEE publishes the national accounts in 2014 base.

The most significant changes concern the national economy's transactions with the rest of the world, as well as the estimations of flows of property income between resident agents (enterprises, households, general government, etc.) as well as between resident agents and the rest of the world.

This basic change is accompanied by some improvements that are described in the " The national accounts switch to 2014 base" folder and in the methodology sheets of the 2014 database.

Online, aids to understanding facilitate the reading of results (definitions,  classification, glossary).

Presentation of the transition to the 2014 base of the national accounts