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National reference metadata

Greece

Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.

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Labour costs survey - NACE Rev. 2 activity (lcs_r2)

National Reference Metadata in ESS Standard for Quality Reports Structure (ESQRS)

Compiling agency: Hellenic Statistical Authority (ELSTAT)

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The Labour Cost Survey was carried out by the Hellenic Statistical Authority (ELSTAT) pursuant to the requirements of Council Regulation (EC) No 530/1999, Commission Regulation (EC) No 1726/1999 and Commission Regulation (EC) No 1737/2005.

The scope of the survey, at national level, is the production of statistical data regarding labour cost in enterprises. More specifically, the collected data pertain to the following variables: a) Number of employees, b) Hours actually worked, c) Paid hours and d) Labour costs. Additionally, at a macroeconomic level, the conduct of the labour cost survey will become the way to depict the allocation of labour cost to several divisions of economic activity. Moreover, this allocation can be evaluated according to the special characteristics of persons employed broken down by divisions of economic activity. Finally, at EU level, the survey aims at providing harmonized statistics, which will provide comparable quantity and quality information for all Member-States as regards labour cost.

The quality report is prepared in accordance with Commission Regulation No 698/2006 of 5 May 2006 implementing Council Regulation (EC) No. 530/1999 concerning quality evaluation of structural statistics on labour costs and earnings,   providing information on the six dimensions of the European Statistical System quality definition, namely relevance, accuracy, timeliness and punctuality, accessibility and clarity, comparability and coherence.

Not Applicable

The concepts and definitions of the basic variables of the Labour Cost Survey are defined in Commission Regulation (EC) 1737/2005 amending Regulation (EC) No 1726/1999, as well as Regulation (EC) 530/1999 of the European Parliament and of the Council.

 In the framework of the Labour Cost Survey, the following definitions shall apply:

 

Regional Unit is a geographical area and it is defined in accordance with the Municipalities under Kallikratis Plan. In most cases, it refers to a geographical area which is defined by the boundaries of the Department (“Nomos” -  NUTS 3 level).

More information about the structure of the Regional Units in Greece are available on the website of ELSTAT at the following link:

 

https://www.statistics.gr/en/statistics/-/publication/SKA01/2021

 

Local unit of the enterprise is every local branch of the enterprise which is operating in a different physical place and may belong to a different division of economic activity and be located in another Regional Unit.

An enterprise may belong to more than one divisions of economic activity. For the Labour Cost Survey, the division of Economic Activity of the Enterprise shall be the division which employs the majority of the employees of the 

enterprise.

 

The Division of Economic Activity of the local unit is the division which employs the majority of the employees of the local unit and may be different from the division of economic activity of the enterprise.

 

Employees are defined as all the employed persons who have a direct employment contract with the enterprise or the local unit, i.e., they are listed in the enterprises’ payroll and receive remuneration in the form of wages or salaries, irrespectively of the kind of their work and the number of working hours (full or part-time employment) and the duration of the contract (fixed or indefinite).

 

Apprentices are those remunerated employed persons who do not yet fully participate in the production process and who work either under an apprenticeship contract or in a situation in which vocational training predominates over productivity.

 

Total hours actually worked during the year represent the sum of all hours of actual work, during normal working hours and hours of overtime work,  paid or not paid and irrespectively of the level of the remuneration. This variable includes time for preparatory tasks, time spent at the place of work during which no work is done  (for example: machine stoppages and accidents), the time spent on filling in forms and writing reports and the hours spent in training.

Total hours actually worked does not include hours paid but not worked, for example: paid holidays/vacation, public holidays, absence due to sickness, maternity leave, etc, as well as the hours spent on the training of apprentices.

 

Paid hours are the annual number of normal work hours and overtime remunerated hours during the year, the hours remunerated with a lower rate even if the difference is covered by social security contributions, as well as hours not worked during the reference periods but nevertheless paid (annual leave, sick leave, official holidays and other special leave, etc).

 

Total labour cost is the total expenditure borne by employers in order to employ staff. Labour costs include compensation of employees with wages and salaries in cash or in kind and employers' social contributions and any taxes relating to employment regarded as labour costs, any expenditure borne by the employer for vocational training and other expenditure less any subsidies received by the employer.

 

Wages and salaries include bonuses, pay forshift work, allowances, fees, tips and gratuities, commission and remuneration in kind. Wages and salaries are recorded for the period during which the work is performed. However, Christmas/Easter bonuses and other extraordinary payments (13th salary and payment of delayed remunerations, etc.) are recorded in the period during which they should normally be paid.

 

Employer’s social contributions: are the total of the social security contributions paid by the employer, in order to ensure the employees’ right to social benefits. The employer’s social contributions may be actual or imputed.

 

Vocational training costs paid by the employer

These include: expenditure on vocational-training services and facilities, also those for apprentices but not their wages and salaries. This expenditure also includes small repairs and maintenance of buildings and installations, expenditure on participation in courses; the fees of instructors from outside the enterprise; expenditure on teaching aids and tools used for training; sums paid by the enterprise to vocational-training organisations, etc. Subsidies linked to vocational training, as well as expenditure on the remuneration of training personnel should be deducted.

 

Other expenditure paid by the employer and are related to labour cost, such as:

a) recruitment costs (these are the sums paid to recruitment agencies), expenditure on job advertisements in the press, other expenses paid to candidates called for interview (travel expenses), installation allowances paid to newly recruited staff, etc.

b) other expenses, such as on uniforms provided by the employer, etc.

 

Labour cost-linked taxes paid by the employer (excluding payroll taxes). These are all the taxes based on wages and salaries expenditure, paid by the employer.

 

Subsidies received by the employer: These are all amounts received in the form of subsidies of a general nature intended to refund part or all of the cost of direct remuneration but not intended to cover social-security or 

vocational-training costs. These do not include refunds paid to the employer by social security institutions or supplementary insurance funds.

The primary statistical unit is the local unit of the enterprise with average annual employment amounting to, at least, 10 employees. As a register of local units is not available, the primary unit is considered the enterprise with average annual employment amounting to, at least, 10 employees and belongs to sections B to S of Nace Rev.2. (Excluding section O).

The statistical population is the total of the enterprises employing at least 10 employees and that belong to sections B to S of Nace Rev.2 (excluding section O).

Greece, total.

Not Applicable

The errors that have an impact on the accuracy of the data are: sampling errors (a) and non-sampling errors (b).

 

 a.Sampling errors are due to the fact that the survey is not conducted on all the enterprises of the target population but on a sample. The sample size ensures high accuracy estimations at the level of Greece as a total.

 

  b.Non-sampling errors mostly refer to measurement errors and non-response errors, on account of non-response of the sample enterprises. Any measurement errors during data collection are identified by means of quality checks and are duly corrected. As regards non-response errors, all efforts are made for contacting the enterprises, that have not responded, by phone or by other means of communication, in order to  encourage cooperation and to provide necessary information.

Not Applicable

Not applicable.

Labour Cost survey (LCS) is a mandatory survey.

Not Applicable

The reference period for Labour Cost Survey (LCS) is the calendar year 2020.

The final results of the LCS 2020 were transmitted to Eurostat in 15 July 2022, thus the time lag between the transmittion date and the reference period of the data is t+18,5 months

No deviations from Labour Cost survey (LCS) concepts and definitions.

The definition of the statistical units, the reference population, the classifications and definitions of the surveyed variables in the results transmitted to Eurostat were determined in compliance with Council Regulation (EC) No 530/1999.  Thus, the produced statistics are comparable among the Member States of the European Union.

The 2008,2012,2016 and 2020 Labour Cost surveys were based on the same methodology. For reference years 2012,2016 and 2020, Nace Rev.2 section O was not included (optional section).