One of the key instruments for increasing our knowledge of social reality is what the sociologists Comte and Spencer called “comparative art”. An examination of the cover provided for situations of labor inactivity in the European Union from 1981 to 1994 shows how the differences between countries in spending in ECU per person are very large, while the differences as a percentage of gross domestic product are much smaller. The research also highlights the need for protection with respect to retirement pensions and total unemployment benefits. It includes a comparative study of the coverage ratios of social expenditure in relation to individual contributions and the extent to which institutional resources and sectors contribute to expenditure.