The Social Security System. This group is made up the different social security regimes, managed by the National Institute of Social Security, the Marine Social Institute and the General Treasury of the Social Security, in addition to work accident and professional illness Mutual companies.
Social security family protection is included in a specific system. The Social Security Compensation Fund is a fictitious system that acts as a compensation body for transfers between surplus and deficit regimes in the social security and to which expenditure and income which cannot be distributed between these regimes is attributed.

The National Institute of Employment. This constitutes an independent group which stands out for its importance in social protection related to unemployment situations.

Public Servant Regimes. Under this heading are included expenditure and income relating to the provision of social protection for those subject to the Special Regime of Public Servants. This includes the basic services or regime of passive types and those corresponding to administrative mutual companies, which are paid by the three current public mutual companies, i.e. the Mutualidad de Funcionarios Civiles del Estado (MUFACE), the Instituto Social de las Fuerzas Armadas (ISFAS) and the Mutualidad General Judicial (MUGEJU). In addition, included in this group is an estimate of the quantities paid by the different public administrations to maintain salaries and wages and in cases of temporary disability and maternity that affect their employees.

Other social protection systems. This constitutes the rest of social protection dispensed by different systems and institutions, which makes it the most heterogeneous of all the groups. The most important systems under this grouping are:

• The public health system. which includes the action by the Basque administrations by virtue of their responsibilities in the area of health.
• The public social services systems that encompass the responsibilities of the different levels of administration in the A.C. of the Basque Country in the area of social services.
• The benefits that employees receive directly from their employees and are distributed in two systems according to the obligatory nature of these benefits.
• Assurance phenomena that correspond to the definition of private social security in accordance with the European System of Accounts (ESA-95), particularly part of the action by the Voluntary Social Prevision Institutions -Entidades de Previsión Social Voluntaria (EPSV) which may be classified in the following way.
• Action by public institutions with a specific purpose in the field of social protection, such as the Salary Guarantee Fund -Fondo de Garantía Salarial (FOGASA).
• The action of Non-Profit Making Private Institutions that act in the field of social services.