Total social insurance accounts (TSIA)
The total social insurance accounts (TSIA) provide an overview of the finances of the entire Swiss social insurance system. The income shown in the accounts includes current income from capital, but not changes in the value of capital – this contrasts with the approach taken in the official accounts (AVS/AI/SI/AI/IC). The expenses shown include not only the social benefits paid but also implementation and administration costs. However, only some of the administration costs are recognised in the income statements, as the majority of these costs are incurred outside the social insurance system.
Every year, the FSIO compiles the total social insurance accounts (TSIA). These are based on the financial data of all social insurance schemes and are used by the federal government to draft social insurance policy. The Federal Statistical Office (FSO) compiles the total social security accounts (TSSA) on the basis of the social security measures defined by Eurostat. Among other things, these accounts allow Switzerland to compare itself with other countries. Both approaches compare the total of social insurance benefits and the total of social insurance contributions with the GDP. The TSIA establishes the social insurance benefits ratio as well as the social insurance contribution ratio.
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Last modification 15.05.2018