Overviews of the social budget in Germany 1960-2010.

The „Sozialbudget“ (budget for social services) is a Government’s of Germany report on expenditures on social affairs made in a given period of time.

Social benefits includes all benefits and services that private households and individuals are granted by the State or by public bodies or companies to cover certain social risks and needs. They are funded mainly by contributions from the insured and the employer as well as financial supports of the state.

On the expenditure side of the social budget the rendered financial service means are located. Central key numbers is the total amount of the benefit both, in absolute figures as well as in relation to gross domestic product (rate of social provisions). The structures and coherences of the social security system become most clear by analyzing the rendered financial services according to institutions and functions, as well as according to the methods and sources of their financing. The term ‘Institution’ (i.e. the service provider) refers to organizations, sub-units of territorial authorities (federal government, German states, communities) or participants as for example employers, managing benefits or to which benefit catalogs are attributed to. At institutional level the social budget is in the following parts: the social security systems (pension insurance, nursing insurance, health insurance, unemployment insurance, accident insurance), special systems (pension funds for selected occupational groups, eg. pension schemes for farmers and farm-workers), systems of public services, employer´s contributions, compensation systems, promotional and welfare systems (child and parental benefits, basic support for job seekers, social welfare) as well as tax benefits. Furthermore, the benefits of the social service budget are distinguished by their purpose and their function. Functions are social facts (risks or needs), whose occurrence triggers entitlements to social security. Functional groups are marriage and family, health, employment, age and survivors on the one hand and other functions (Housing, capital formation, consequences of political decisions and general living counselling and support) on the other hand. Under a third classification social benefits are listed by their typ. In this context social benefits are differentiated by single and periodical benefits, non-cash payments and administrative expenditures.

On the financing side actual and imputed incomes are listed and divided by Institutions, kind of financing, and source of financing. The types of financing include the social contributions of insured and employers, payments of public funds and other receipts. Funding sources are the economic sectors from which the funds are provided: companies, government, private households, nonprofit institutions, etc.

Datatables

A. Sozialbudget: Übersichten (1960 – 2010)
(Social Budget: Overviews)
A.01 Sozialbudget: Leistungen nach Arten, in Mrd. Euro
(Social Budget: services by typ, in Mrd. EURO)
A.02 Sozialbudget: Sozialleistungsquoten nach Funktionen, in Prozent
(Social Budget: Benefit rates by functions, in percent)
A.03 Sozialbudget: Finanzierung nach Arten, in Mrd. Euro
(Social Budget: financing by typ)
A.04 Sozialbudget: Finanzierung nach Quellen, in Mrd. Euro
(Social budget: financing by source)
A.05 Sozialbudget: Sozialleistungen insgesamt, Sozialleistungsquote, BIP
(Social budget: social benefits in total, social benefit rate, GDP

B. Sozialbudget, gegliedert nach Institutionen (1960 – 2010)
(Social budget, differentiated by institutions)
B.01 Sozialleistungen nach Institutionen, in Millionen Euro
(Social benefits by institutions)
B.02 Sozialleistungen nach Institutionen, Struktur in %
(Social benefits by institutions, in percent)
B.03 Sozialleistungen nach Institutionen, Anteile am Bruttoinlandsprodukt in %
(Social benefits by institutions, proportion of the gross domestic product in percent)

C. Sozialbudget, gegliedert nach Funktionen I (1960 – 2004)
(Social budget, differentiated by function I)
C.01 Sozialleistungen nach Funktionen, in Millionen Euro
(Social budget by function in mill. Euro)
C.02 Sozialleistungen nach Funktionen, Struktur in %
(Social budget by function in percent)
C.03 Sozialleistungen nach Funktionen, Anteile am Bruttoinlandsprodukt in %
(Social benefits by function, proportion of the gross domestic product in percent)

D. Sozialbudget, gegliedert nach Funktionen II (1991 bis 2010)
(Social budget, differentiated by function II)
D.01 Sozialleistungen nach Funktionen II, in Millionen Euro
(Social budget by function II in mill. Euro)
D.02 Sozialleistungen nach Funktionen II, Struktur in %
(Social budget by function II in percent)
D.03 Sozialleistungen nach Funktionen II, Anteile am Bruttoinlandsprodukt in %
(Social benefits by function II, proportion of the gross domestic product in percent)

社会预算（Sozialbudget）是德国政府发布的、用于记录特定时期内社会事务支出情况的官方报告。
社会福利涵盖国家、公共机构或企业为私人家庭及个人提供的、用于应对特定社会风险与需求的全部福利补贴与服务。其资金主要来源于参保人员、用人单位缴纳的保费，以及政府财政补助。
在社会预算的支出端，列示了实际拨付的社会服务资金。核心关键指标包括福利总规模的绝对数值，以及其与国内生产总值（GDP）的比值（即社会福利支出占比）。通过按照服务提供机构（Institution）、功能类别，以及资金的筹集方式与来源渠道，对实际拨付的金融服务进行分析，可最清晰地展现社会保障体系的结构与内在关联。此处的「机构（Institution）」指各类组织、属地管理部门的下属单位（包括联邦政府、德国各州、地方社区），或是诸如用人单位、福利管理机构等负责制定福利目录的参与主体。
在机构层面，社会预算包含以下类别：社会保障体系（养老保险、护理保险、医疗保险、失业保险、工伤保险）、特殊保障体系（针对特定职业群体的养老基金，例如农民及农业工人养老计划）、公共服务体系、用人单位缴费、补偿体系、儿童与育儿津贴、求职者基本救助金、社会救助等福利与救助体系，以及税收优惠政策。
此外，社会服务预算中的福利项目还可根据其宗旨与功能进行划分。功能指的是引发社会保障申领资格的社会事实（风险或需求），功能类别一方面涵盖婚姻与家庭、健康、就业、养老及遗属保障，另一方面则包括其他领域（住房保障、资本积累、政治决策影响及通用生活咨询与支持服务）。第三种分类方式则是按照福利类型进行列示，据此可将社会福利区分为一次性福利与定期给付福利、非现金福利以及行政管理支出。
在社会预算的筹资端，列示了实际收入与估算收入，并按照服务提供机构、筹资类别与筹资来源进行分类划分。筹资类别包括参保人员与用人单位缴纳的社保保费、公共财政拨款及其他各类收入。筹资来源指的是提供资金的经济部门，包括企业、政府、私人家庭、非营利机构等。

数据表
A. 社会预算（Sozialbudget）：概览（1960 – 2010）
A.01 社会预算：按类型划分的服务支出（单位：10亿欧元）
A.02 社会预算：按功能划分的福利支出占比（单位：百分比）
A.03 社会预算：按类型划分的筹资规模（单位：10亿欧元）
A.04 社会预算：按来源划分的筹资规模（单位：10亿欧元）
A.05 社会预算：社会福利总规模、社会福利支出占比及国内生产总值（GDP）
B. 社会预算：按机构划分（1960 – 2010）
B.01 社会福利：按机构划分的支出规模（单位：百万欧元）
B.02 社会福利：按机构划分的支出结构（单位：百分比）
B.03 社会福利：按机构划分的支出占国内生产总值（GDP）比重（单位：百分比）
C. 社会预算：按功能类别I划分（1960 – 2004）
C.01 社会福利：按功能划分的支出规模（单位：百万欧元）
C.02 社会福利：按功能划分的支出结构（单位：百分比）
C.03 社会福利：按功能划分的支出占国内生产总值（GDP）比重（单位：百分比）
D. 社会预算：按功能类别II划分（1991 – 2010）
D.01 社会福利：按功能II划分的支出规模（单位：百万欧元）
D.02 社会福利：按功能II划分的支出结构（单位：百分比）
D.03 社会福利：按功能II划分的支出占国内生产总值（GDP）比重（单位：百分比）