Pensions in National Accounts - Overview

Introduction

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One feature of the current international accounting standards – the System of National Accounts (SNA 2008) and European System of Accounts (ESA 2010) - is enhanced reporting on pensions.

The newly developed framework of a supplementary pension table on accrued-to-date pension entitlements is in particular important in the context of an ageing society where comprehensive information on pensions is indispensable.

At the same time, it should be noted that accrued-to-date pension entitlements in social insurance are not as such a measure of the sustainability of public finances and not part of government debt. National accountants focus on already earned (accrued-to-date) pension entitlements. The impact of ageing on European societies from in a wider angle is analysed by the Economic Policy Committee (EPC). The EPC'S Ageing Report brings together estimates even for entitlements being accrued in the future, including expenditure on health care and long-term care, pointing at the long-term sustainability of public finances.

Other information

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Have a look at the available publications on pensions in national accounts from the Member States. 

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Consult our PDF document on questions and answers on the supplementary table on accrued-to-date pension entitlements in social insurance.

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