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This report assesses the outturn of the Social Security budget and the Civil Servants Pension Agency budget in the first half of 2015, taking as its starting point the 2015 State Budget (SB/2015, approved by Law no. 82-B/2014 of 31 December) and the previous year’s budget outturn.

 

This assessment has been made from the public accounts standpoint. However, the aggregate figures used for Social Security revenue and expenditure are net of the impact of European Social Fund transfers, as is the case in the national accounts, thus offsetting their impact on the system’s balance. Therefore, to this extent the figures analysed differ from those in the budget outturn summary published by the Directorate-General for Budget. For a more detailed description of the social protection provided by these two systems see Notebook no. 2/2014 on Social Protection Systems.

General Government Sectors . Report nº 7/2015 . 15 September 2015