This spreadsheet is an updated database of social protection expenditure across a selection of Pacific Island Countries and Timor-Leste. Social protection is presented according to economic and functional classifications, as described in the International Monetary Fund’s Government finance statistics manual (IMF, 2014). The database classifies expenditure by scheme and benefit, covering as many years as possible depending on the data available. It draws primarily on national budget documents (including budget estimates, reports and speeches) and annual reports or financial statements from provident funds and social security funds.