The national accounts in 2022 National accounts - 2014 Base

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

Non-profit institutions serving households in 2022 National accounts - 2014 Base

Detailed figures

Insee Résultats

Paru le :26/07/2023

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), non-market output (P13), current transfers to non-profit institutions serving households (D751), and other miscellaneous current transfers (D759) which are not available for the NPISHs account in 2022.

7.501 – Non-profit institutions serving households account (S15)
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Non-profit institutions serving households (S15)

Non-profit institutions serving households (NPISH) are economic units, with a legal identity, serving households, and that are private non-market producers. Their principal resources, other than those coming from occasionnal sales, are voluntary contributions, in cash or in kind, from households as consumers, from central government, and from property income. Their "non-profit" status forbids them to provide any income, profit or other financial gain to the individuals or the corporations who created, control or finance them.

According to this definition, are excluded:

  • private non-profit institutions without legal identity or of low importance (i.e. that do not employ any salaried person), assimilated to households (S14), as well as syndicates of co-owners,
  • private non-profit institutions having a legal identity, merchant or serving corporations that are market producers, classified in the non-financial corporations sector (S11) or in the financial corporations sector (S12), according to their activity,
  • non-profit institutions having a legal identity and which are non-market producers controlled and mainly financed by central government, classified in the central government sector (S13).

NPISH are divided in seven principal categories:

  • political parties,
  • trade-unions,
  • churches and religious societies (except Concordat churches of Alsace-Moselle that are financed by central government budget and classified in central government (S13)),
  • declared associations having a non-market activity,
  • charities who have a non-market activity (except charities with a single object and charities with a single object that are linked to their creative unit),
  • non-market social action organizations non controlled by central government (social action institutions hosting mainly disabled persons or persons in social difficulty),
  • private non-market education institutions.


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