A large proportion of expenditure on social benefits in Austria is in respect of the old age function. In 2010, around €36.3 bn was spent on old age benefits, equating to 43% of total social benefit expenditure (1980: 32%, 1990: 37%, 2000: 40%). Expenditure on benefits in the context of the sickness/health care function, at a level of around €21.3 bn, was in second place with a share of 25% (1980: 29%, 1990 and 2000: 26%). More than two-thirds of social expenditure was thus in respect of old age and health benefits. Significantly lower proportions of expenditure were accounted for by the following functions (stages of life or social risks): 10% family/children, 8% disability, 7% survivors, 6% unemployment, 1% housing and social exclusion.
70% of social expenditure consisted of cash benefits (if transfers in the form of re-routed social contributions and transfers between the social protection systems are taken into account in the expenditure, the cash benefit share is reduced to 60%). Old age, disability and survivors’ benefits are the most important cash benefits, with importance also being accorded to family and unemployment transfers. Benefits in kind (30% or 26% if transfers are taken into account) are dominated by out-patient and in-patient health care benefits.
In 2010, €42.9 bn was spent for pension benefits, amounting to 15% of gross domestic product (GDP). The social benefits for pension beneficiaries according to the European system of integrated social protection statistics (ESSPROS) comprise pension benefits of the statutory pension insurance, public authorities, work accident insurance, maintenance acts (social compensation), unemployment insurance and occupational pensions.
After deduction of wage tax and social contributions, partly due from cash benefits, 90% of social benefits (cash benefits and benefits in kind) actually arrive at the beneficiaries. The share of net social benefits is lowest in old age function (84%), while social benefits for families and in the functions housing and social exclusion are granted without deduction.
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