# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 14): Variable 220303: Social security costs

Extent: E+W+S+N.I.

Employers’ social security costs correspond to an amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits.
Social security costs for the employer include the employer’s social security contributions to schemes for retirement pensions, sickness, maternity, disability, unemployment, occupational accidents and diseases, family allowances as well as other schemes.
Included are the costs for all employees including homeworkers and apprentices.
Charges are included for all schemes, regardless of whether they are statutory, collectively agreed, contractual or voluntary in nature. Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity leave or short-time working may be recorded here or under wages and salaries, dependent upon the unit’s accounting practices.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/IV/division/II/division/B/division/14 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-B/division-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.