Commission Regulation (EC) No 1726/1999 of 27 July 1999 Implementing Council Regulation (EC) No 530/1999 concerning structural statistics on earnings and on labour costs as regards the definition and transmission of information on labour costs
Modified by
- Commission Regulation (EC) No 1737/2005of 21 October 2005amending Regulation (EC) No 1726/1999 as regards the definition and transmission of information on labour costs(Text with EEA relevance), 305R1737, October 22, 2005
- Commission Regulation (EC) No 973/2007of 20 August 2007amending certain EC Regulations on specific statistical domains implementing the statistical classification of economic activities NACE Revision 2, 307R0973, August 21, 2007
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sales representatives, provided they are on the payroll and receive another form of remuneration in addition to any commission, paid working proprietors, apprentices, students and trainees (articled clerks, student nurses, research or teaching assistants, hospital interns, etc.) who have a formal commitment whereby they contribute to the unit’s production process in return for remuneration, interim or temporary workers (e.g. secretarial staff) recruited, employed and remunerated by employment agencies to work elsewhere, often for temporary periods To avoid double counting, the hours worked by persons employed by employment agencies are to be included in the NACE category of the employment agency (NACE Rev. 2, 78,20) and not in the NACE category of the enterprise for which they actually work. employees for whom labour costs were incurred in the reference year but who were temporarily not at work because of illness or injury, holiday or vacation, strike or lock-out, educational or training leave, maternity or parental leave, reduced economic activity, suspension of work due to bad weather, mechanical breakdowns, lack of materials, fuels or power, or other temporary absence with or without leave, those working abroad if they continue to receive remuneration from the statistical unit, outworkers An outworker is a person who agrees to work for a particular enterprise or to supply a certain quantity of goods or services to a particular enterprise by prior arrangement or contract with that enterprise, but whose place of work is not within it (Reference ESA 95: 11.13(g)). Hours actually worked by outworkers might be estimated.
sales representatives and other persons who are wholly remunerated by way of fees or commission, are not on the payroll, or who are self-employed, owners, directors or managers whose remuneration wholly takes the form of a share in profits, family workers who are not employees (as defined above) of the enterprise or local unit, own-account workers, unpaid voluntary workers (e.g. those who typically work for non-profit institutions such as charities).
hours worked during normal periods of work, periods of paid overtime, i.e. hours worked in addition to normal working hours, irrespective of the hourly pay rate applied (e.g. one hour worked at double the normal hourly pay rate should be entered as one hour), periods of unpaid overtime Unpaid hours worked as a component of "hours actually worked" often have to be estimated, for example from household survey data. time spent on tasks such as: work and site preparation; preparing, maintaining, repairing and cleaning tools and machines; making out receipts and invoices; writing up work cards and reports, etc., time spent at the place of work during which no work is done owing to, for example, machine stoppages, accidents or occasional lack of work but for which payment is made in accordance with the employment contract, short rest periods at the place of work, including tea and coffee breaks, hours spent in training either in the enterprise/local unit or in educational establishments (this item is excluded for apprentices).
hours paid but not worked, for example: paid holidays/vacation, public holidays, absence due to sickness, maternity leave, etc., hours not worked and not paid, for example, during sickness and maternity, etc., hours not worked (whether paid or not) during special leave for medical examinations, marriages, funerals, moving house, following an accident, etc., main meal breaks (i.e. not short rest periods or refreshment breaks), hours not worked (whether paid or not) during short-time working, labour disputes, lock-outs, etc., time spent by the employee travelling between home and place of work, hours spent by apprentices in training either in the enterprise/local unit or in educational establishments.
normal and overtime hours remunerated during the year, any hours for which the employee was paid at a reduced rate, even if the difference was made up by payments from social-security funds, hours not worked during the reference period but nevertheless paid (annual holidays/vacation, absence due to sickness, public holidays and other hours paid, including time off for medical examinations, births, weddings, funerals, moving house, etc).
(A.11) Average monthly number of full-time employees (a) Average annual normal contractual hours of a full-time employee, excluding overtime and main meal breaks (b) Average annual overtime (both paid and unpaid) of a full-time employee (c) Average daily number of contractual plus overtime hours worked by a full-time employee, excluding main meal breaks(d) Average annual number of days of holidays/vacation per full-time employee, granted by the employer (e) Average annual number of days of official public holidays per full-time employee (f) Average annual number of days of sickness and maternity leave per full-time employee (g) Average annual number of days of short-time working and labour disputes per full-time employee (h) Average annual number of other days not actually worked per full-time employee (e.g. special leave for medical examinations, births, marriage, funerals, moving house, following an accident, etc.).
(A.11) Average monthly number of full-time employees (a1) Average annual paid contractual hours of a full-time employee, excluding overtime and main meal breaks (b1) Average annual paid overtime hours of a full-time employee
wages and salaries (D.11), mainly consisting of wages and salaries (excluding apprentices) (D.111) and wages and salaries of apprentices (D.112) employers' social contributions (D.12), mainly consisting of employers' actual social contributions (excluding apprentices) (D.121), employers' imputed social contributions (excluding apprentices) (D.122) and employers' social contributions for apprentices (D.123).
basic wages and salaries, direct remuneration calculated on the basis of time worked, output or piecework and paid to employees for hours worked, remuneration and additional payments for overtime, night work, working on Sundays and public holidays, and shift work, bonuses and allowances paid regularly at each pay period, such as: workplace bonuses for noise, risk, difficult work, shift or continuous work, night work and working on Sundays and public holidays, individual performance bonuses, bonuses for output, production, productivity, responsibility, diligence, punctuality; regularly paid length-of-service bonuses; qualifications and special knowledge.
canteens and meal vouchers, cultural, sporting and leisure facilities and services, kindergartens and day nurseries, staff shops, transport costs for journeys between home and the usual place of work, payments into trade union funds and the costs of works committees.
contributions to insurance schemes for retirement pension, sickness, maternity and disability, statutory contributions to unemployment insurance schemes, statutory contributions to insurance schemes for occupational accidents and diseases, statutory contributions to family allowance schemes, all other statutory contributions not mentioned elsewhere.
supplementary pension schemes, occupational pension schemes (insured plans, self-administered funds, book reserves or provisions, all other expenditure intended to fund supplementary pension schemes), supplementary sickness insurance schemes, supplementary unemployment insurance schemes, all other non-compulsory supplementary social-security schemes not mentioned elsewhere.
recruitment costs (these are the sums paid to recruitment agencies, expenditure on job advertisements in the press, travel expenses paid to candidates called for interview, installation allowances paid to newly recruited staff, etc. This does not include administrative running costs (office expenses, staff wages, etc.), working clothes provided by the employer.
Table A contains national data (one record for each economic activity at the section and division levels of NACE Rev. 2) Table B contains national data by size class (one record for each economic activity at the section and division levels of NACE Rev. 2, for each of the size classes) Table C contains regional data at the NUTS 1 level (one record for each economic activity at the section and division levels of NACE Rev. 2, for each of the regions).
the year of the survey, the type of table, the country or region code, the economic activity and the size class.
the economic activities of NACE Rev. 2, the size classes for enterprises and the countries or regions
"1": if the data for an individual record in Table A, B or C are confidential When an individual record is flagged as confidential, Eurostat takes appropriate action to protect the confidentiality of the data submitted for Tables A, B and C. "": if the data are not confidential, insert a space "" (not a zero or a dash "–").
"NA" when the variable is not available (even though it definitely exists and is greater than zero). "OPT" when the variable is optional and is not completed. "0" for zero values, or for those variables which do not exist in the country concerned.