Commission Regulation (EC) No 1737/2005 of 21 October 2005 amending Regulation (EC) No 1726/1999 as regards the definition and transmission of information on labour costs (Text with EEA relevance)
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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.1.1, 74.50) 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).
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.
They are : cash transactions from an employer to an employee.They are not :paid on an ad hoc basis or with a frequency below that of the regular remuneration payments (these belong to D.11112) payments in kind (these belong to D.1114) payments to an employee savings scheme (these belong to D.1112) payments intended to cover a specific period that is not worked (these belong to D.1113 or, in the case of sickness, to D.1221).
They can :be bonuses paid for work risks or shift work be paid weekly or monthly depending on the normal pay period reflect performance of an employee or group of employees
| Item | Description |
|---|---|
| Expatriation allowance/cost-of-living allowance | Payment to employees working outside their usual country of origin or residence/their usual domicile to reflect the difference in the costs of living |
| Household allowance | Payment towards the costs of accommodation |
| Duty or on-call payments | Payment for employees who must be available to work during periods outside normal working hours |
| Additional pay for risks or hazards | Bonus paid to employees where there are specific risks associated with the work, e.g. dangerous chemicals |
| Reduced working time allowance | Extra payment (non-guaranteed) to compensate employees in full or in part for a reduction in the normal working time. (Guaranteed payments belong to D.1224) |
| Sales commissions | Bonus linked to the number of products sold |
| Overtime pay | Bonus payment for hours worked beyond the normal working hours |
| Retention allowance | Continuous payment to encourage or commit existing employees to stay with the employer |
| Payment by results | Bonus payment dependent on the number of products processed by the employee, e.g. the number of garments made |
| Shift pay | Bonus payment for working non-standard hours, e.g. during the night |
They are : cash transactions from an employer to an employee.They are not :paid in every pay period (these may belong to D.11111) payments in kind (these belong to D.1114) payments to an employee savings scheme (these belong to D.1112) payments intended to cover a specific period that is not worked (these belong to D.1113 or, in the case of sickness, to D.1221).
They can :be an allowance towards specific costs or expenses reflect the performance of an employee or group of employees be an obligatory payment stipulated in the employment contract or collective agreement be a discretionary payment be paid either at variable time points or at fixed points during the year
| Item | Description |
|---|---|
| Exceptional length-of-service award | Paid once when an employee has worked a specific number of years for the employer |
| Leaving or retirement bonus | Payment on leaving or retiring from employment, not associated with pension entitlements, if those payments are not linked to a collective agreement. (Otherwise, or if no information about a possible linkage with a collective agreement is available, these payments belong to D.1223) |
| Golden handshake | Exceptional payments to employees leaving the enterprise if those payments are not linked to a collective agreement. (Otherwise or if no information about a possible linkage is available, exceptional leave payments are assigned to D.1223) |
| Recruitment incentive | Single payment paid to a new employee at the start of employment |
| Backdated pay arrears | Payments which represent increases in direct remuneration that are applied retrospectively |
| Company merger bonus | One-off payment made to employees as a result of a company merger |
| Employee recognition awards | Exceptional payment awarded by the employer to distinguish individuals or groups of employees |
| Productivity bonuses/awards for meeting performance targets | Payments which depend on an employee or group of employees achieving pre-set targets, e.g. relating to sales, customer service or budgets |
| Special festive bonus | Paid at the time of certain festivals, e.g. Christmas |
| Company profit-sharing and stock-appreciation rights | Payment in cash dependent on company's profit. Stock appreciation rights represent a form of company profit-sharing where an employee becomes entitled to a future cash payment based on the increase in the company’s share price from a specified level over a specified period of time. Stock-appreciation rights are to be evaluated at and refer to the time of the cash payment, regardless of the value at grant date or the duration of the vesting period. |
| Quarterly company bonus | Paid every quarter, based on employer's profit or performance (pay period assumed not to be each quarter) |
| 13 | Annual extra payments |
| Annual company bonus | Paid once each year and dependent on employer's profit or performance |
| Item | Description |
|---|---|
| Holiday pay | Payments to employees to cover days not worked owing to annual, national or local holidays. (Payments made by the employer to cover absence of employees due to sickness or maternity leave are treated as employers' social contributions under D.1221) |
| Special leave | Payments to employees to cover days not worked for special personal reasons, e.g. marriage, death of family members, union representation, military or jury service. (Payments made by the employer to cover absence of employees due to sickness or maternity leave are treated as employers' social contributions under D.1221) |
| Item | Description | Further breakdown |
|---|---|---|
| Product discounts | Employer sells products to employees at reduced rates. The income in kind is equal to the difference between the market price and the reduced price | D.11141 |
| Free or subsidised housing | Employer pays employees’ housing costs in full or in part. Again, the income in kind is arrived at by comparing with the market price | D.11142 |
| Use of a car owned by the employer | Employer meets the running costs for a car owned by the employer and made available to the employee for business as well as private use (The income in kind refers to the value of the use of the private car) | D.11143 |
| Free or subsidised petrol | Employer pays all or part of the employee's private fuel costs associated with the use of a car owned by the employer. The income in kind is equal to the cash value of this benefit | D.11143 |
| Share purchase schemes | Share-based payments in kind where shares are granted to employees as part of their compensation packages. The employee receives the shares without delay at a price below the market price (Stock appreciation rights are cash-settled forms of share-based compensation and should come under D.11112) | D.11144 |
| Stock options | Share-based payments in kind where shares are granted to employees as part of their compensation packages. The employee receives the right to buy shares at a well-defined point of time in the future for a price already fixed in the present (Stock-appreciation rights are cash-settled forms of share-based compensation and should come under D.11112) | D.11144 |
| Free or subsidised parking at work | Employer provides parking facilities for employees at reduced or zero cost to the employee. The income in kind is equal to the cash value of this benefit | D.11145 |
| Free or subsidised use of a mobile telephone | Employer provides a mobile phone for business and private use and pays all the associated costs. The income corresponds to the cash value of this benefit | D.11145 |
| Free or subsidised travel to and from work | Employees' travel costs to and from work are paid in full or in part. The income in kind is equal to the cash value, as above | D.11145 |
| Free or subsidised meals | Meals are provided by the employer at reduced or zero cost to the employee. The income in kind is equal to the cash value, as above | D.11145 |
| Item | Description | Further breakdown |
|---|---|---|
| Employers’ payments to an insurance scheme for disability | Regular funded payments of the employer into the insurance scheme | D.1211 |
| Employers’ statutory payments to pension funds | The employer pays during occupation into a pension scheme involving a social-security fund, an insurance enterprise or an autonomous pension fund | D.1211 |
| Enhanced employer pension contributions | Employer pays an extra contribution to the employee's pension scheme | D.1212 |
| Item | Description | Further breakdown |
|---|---|---|
| Payments during maternity leave | Employer pays directly to the employee during maternity as compensation for loss of earnings | D.1221 |
| Employers’ imputed social contributions for pensions of civil servants | The employer does not make payments into a pension scheme during the person’s employment. Pensions are later paid out from the employer’s own resources | D.1222 |
| Payments in early-retirement schemes for part-timers | Additional payments made by the employer into part-time early retirement schemes | D.1222 |
| Severance payments based on a collective agreement | Employer pays directly to employees leaving the enterprise | D.1223 |
| Study grants | Employer meets part or all of the cost of non-work-related training undertaken outside the enterprise | D.1224 |
| Marriage or childbirth award | Payment made to the employee following the event | D.1224 |
| Free or subsidised child education | Education fees for the employee's children are paid in full or in part | D.1224 |
| Reduced working time allowance | Guaranteed payment to compensate employees in full or in part for a reduction in the normal working time. (Additional payments, paid in each pay period, belong to D.11111) | D.1224 |
| Item | Description |
|---|---|
| Fees for instructors from outside the enterprise | Costs related to vocational training for employees, e.g. organised in the form of in-house seminars (subsidies, if any, belong to D.5 and must be excluded) |
| Expenditure on teaching aids | Costs related to vocational training, e.g. in the form of Intranet-based e-courses developed by specialist companies (subsidies, if any, belong to D.5 and must be excluded) |
| Item | Description |
|---|---|
| Clothing allowance | Paid in occupations where special clothing is required, e.g. for protection or presentation and not intended for personal use |
| Recruitment costs | Costs of recruitment agencies or job advertisements |
| Installation or relocation allowance | Paid when the employee is required to change the place of residence |
Table A contains national data (one record for each economic activity at the section and division levels of NACE Rev. 1.1) Table B contains national data by size class (one record for each economic activity at the section and division levels of NACE Rev. 1.1, 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. 1.1, 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. 1.1, 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.