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.
The Labour Cost Survey was carried out by Statistics Lithuania according to the Eurostat’s methodological recommendations and regulations. The survey also takes account national terminology, variable reporting, and other economic and legal conditions in force in the Republic of Lithuania, so that the results can be also used by domestic users.
Labour cost statistics provide a comprehensive and detailed picture of the level and structure of labour costs in different economic activities in the whole economy.
Information on labour costs is collected through four-yearly labour cost surveys (LCS). Since 2012 the LCS has been conducted on the basis of administrative sources (State Social Insurance Fund Board (Sodra) and State Tax Inspectorate (STI)) and earnings surveys carried out by Statistics Lithuania.
Statistical information on labour costs and their detailed structure (as well as the number of employees and working time) is broken down by economic activity and enterprise size class. LCS results are not available for regions (the level of NUTS 1), because the level of NUTS 1 in Lithuania corresponds to the whole country.
2.2. Classification system
Data is available by economic activity according to the General Industrial Classification of Economic Activities NACE Rev. 2. Economic activity is broken down at the division level of the NACE classification.
2.3. Coverage - sector
All economic activities defined in NACE Rev. 2 sections B to S at the division level. NACE Section O (Public administration and defence; compulsory social security) is optional; however, it is also covered.
Six size classes of local units (enterprises): under 10 employees, 10 to 49 employees, 50 to 249 employees, 250 to 499 employees, 500 to 999 employees, 1000 and more employees.
2.4. Statistical concepts and definitions
Labour costs refers to the total expenditure borne by an employer in order to employ workers. Labour costs include: compensation of employees (gross wages and salaries in cash and in kind and employers’ social contributions); vocational training costs; other expenditure incurred by the employer and taxes (employer‘s contributions to the Guarantee Fund). Subsidies received by the employer are deducted from the labour cost calculation.
Wages and salaries in cash and in kind refers to remuneration in cash covering the basic wage and bonuses, payable by the employer to the employee directly, including social security contributions and individual income tax payable by the employee, as well as wages and salaries in kind (all goods and services made available to employees through the enterprise, staff housing, presents and other employers’ expenditure in kind).
Earnings include overtime payments, remuneration for work on weekends and public holidays, time not worked but paid (annual and additional leave, idle time which is not the employee's fault, and other time off granted with pay and directly linked to work) as well as cost-of-living allowances (as difference due to wage indexation). Material and temporary unemployment benefits paid irrespective of the source of finance, compensation for unused annual leave, severance pays and similar benefits are excluded.
Other labour costs refers employers’ social contributions, vocational training costs, other expenditure paid by the employer, except for subsidies received by the employer.
Employers’ social contributions refers to the contributions of social nature paid by the employer: statutory social security contributions, allowances for sick leave paid by the employer from his own funds, guaranteed remuneration in the event of short-time working, payments to employees leaving the enterprise; family social benefits; cash compensation for unused annual leave, etc.
Vocational training costs refers to the employer’s expenditure related to vocational training and qualification courses for employees.
Other expenditure incurred by the employer refers to the expenditure borne by the employer in order to recruit workers; expenditure on working clothes for employees to be worn not only in the workplace (e.g. uniforms for customs, defence, etc. workers); other employer’s expenditure not elsewhere specified.
Hours worked refers to the normal hours of work and overtime. Hours worked do not include: hours paid for but not worked (such as paid annual leave, paid sick leave, etc.); meal breaks; time spent travelling between home and the place of work, etc.
2.5. Statistical unit
An enterprise of any type and form of ownership or its local units, if any.
2.6. Statistical population
The statistical population consists of enterprises, institutions and organisations of all types and forms of ownership engaged in economic activities from B to S (according to NACE Rev. 2) and having one and more employees.
2.7. Reference area
The data cover whole country.
2.8. Coverage - Time
2020
2.9. Base period
Not applicable
3.1. Source data
The source of statistical information – sample Quarterly Earnings Survey (QES), administrative sources (data of the State Social Insurance Fund Board (Sodra) and the State Tax Inspectorate). The data of the QES are getting from the statistical questionnaire DA-01. In 2020, the sample size of QES equalled 7185 units (9.2 per cent of all enterprises).
3.2. Frequency of data collection
Four-yearly.
3.3. Data collection
Administrative data provided by contract delivered to Statistics Lithuania. The data of the QES are getting from the statistical questionnaire DA-01. Statistical data are collected using electronic statistical data preparation and transfer system e-Statistics, by email.
3.4. Data validation
The validation of statistical data is performed at Statistics Lithuania. Validation procedures: the coverage of the survey population is verified, the results are compared with those of the previous periods, other surveys and administrative data sources.
3.5. Data compilation
Not requested
3.6. Adjustment
Not requested
4.1. Quality assurance
The quality of statistical information and its production process is ensured by the provisions of the European Statistics Code of Practice. In 2007, a quality management system, conforming with the requirements of the international quality management system standard ISO 9001, was introduced at Statistics Lithuania.
Main trends in activity of Statistics Lithuania aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
4.2. Quality management - assessment
The quality of data is in compliance with the requirements of accuracy, timeliness and punctuality, coherence and comparability.
In 2018, a self-assessment of the head of the Survey of Labour Cost was carried out. It showed that the results of the survey meet the requirements for the quality of statistical information.
Assessing statistical indicators, the quality of obtained information is analysed. The completeness of administrative data is checked, trends of changes are analysed, and aggregate administrative data are compared with the previous period and with data from earnings surveys. Indicators that stand out are identified, and appropriate analyse is carried out. In case of significant deviations, a data provider shall be contacted to explain the reasons of the deviation.
5.1. Relevance - User Needs
The main users of statistical information are State and municipal authorities and agencies, the media, research and business communities, students, European institutions whose needs are satisfied without a breach of the confidentiality principle.
The results of the LCS are used to assess the level of the economic development of the country, to make economic forecasts, economic and tariff policy-related decisions, etc.
Assessment of user needs and perceptions
Proposals from users to collect additional information in the LCS are not received. Most users, however, seek for information in the database, and it is not clear whether LCS data meet the demands of users. It is generally perceived that the statistics meet most user needs.
5.2. Relevance - User Satisfaction
Official Statistics Portal traffic is monitored; website visitor opinion polls, general opinion poll on the products and services of Statistics Lithuania, target user group opinion polls and other surveys are conducted. In 2007, the compilation of a user satisfaction index was launched. The said surveys are aimed at the assessment of the overall demand for and necessity of statistical information in general and specific statistical indicators in particular.
No special survey has been carried out in order to find out the relevance of the LCS information published (user needs). However, there is collaboration between Statistics Lithuania and public authorities. Available information on the LCS meets the needs of public authorities, which are the key users of statistical information.
5.3. Completeness
All statistical indicators and their components established by legislation are published.
5.3.1. Data completeness - rate
All mandatory variables requested by the Commission Regulation were collected.
See below
6.1. Accuracy - overall
LCS data have been calculated on the basis of administrative sources (Sodra and STI), sample of the QES.
The LCS results depend on the quality of the results of the QES and the quality of administrative sources. The owners of administrative data sources are responsible for the quality of their primary data.
Since 2004, some of the key variables collected in the LCS were also included in the QES questionnaire for the production of the quarterly LCI. The main differences between the LCS and the QES are: statistical unit is a local unit in the LCS and an enterprise in the QES; moreover, a more detailed breakdown of results is required for the LCS (in terms of NACE Rev. 2 and an enterprise size).
The estimation of variables is based on different sources:
1. Some variables are estimated solely based on administrative sources:
Total number of employees (A1);
Guaranteed remuneration in the event of sickness (D1221);
Statutory social security contributions (D1211);
Taxes (D4).
2. Other variables are based on administrative sources combined with the QES. These are as follows:
Full-time and part-time employees (A11, A12, A13, A121, A131);
Hours paid (C1, C11, C12, C13);
Hours actually worked (B1, B11, B12, B13);
Compensation of employees (D1);
Wages and salaries (D11, D111, D112);
Direct remuneration, bonuses and allowances (D1111, D11111, D11112);
Payments for days not worked (D1113);
Wages and salaries in kind (D1114)
Employer’s social contributions (D12, D121, D1212, D122, D1223, D1224, D123);
Subsidies received by the employer (D5).
When no other sources are available, LCS 2016 data are used: Vocational training costs (D2);Other expenditure paid by the employer (D3). These variables make up an insignificant proportion in total labour costs, up to 0.2 per cent.
QES is the main source for the estimation of data of the LCS.
Sampling design for the QES.
A simple random stratified sample is used for the QES. The population of enterprises of each economic activity and ownership form is stratified by the number of employees. The number of strata in each economic activity and ownership form equals 6 (size class of enterprises by the number of employees: 5–9, 10–49, 50–99, 100–249, 250–499, 500 and more). A simple random sample is selected in each stratum. Data on small enterprises (1–4 employees) are estimated on the basis of data on bigger enterprises (5–9 employees). Large enterprises (500 or more employees) are always included in the sample.
6.2. Sampling error
See below
6.2.1. Sampling error - indicators
Coefficient of variation for average annual labour costs per employee and per hour actually worked is not calculated because the data are based on a combination of administrative sources and other surveys.
For the QES, which is quite an important source for the LCS, a simple random stratified sample is used. Coefficients of variation of the key variables for the QES are presented in the table below.
Coefficient of variation of estimates of gross remuneration and hours worked in 2020, derived from the QES
Per cent
NACE Rev. 2
Gross remuneration
Hours worked
Q1
Q2
Q3
Q4
Q1
Q2
Q3
Q4
B–S
0.5
0.5
0.5
0.6
0.4
0.4
0.4
0.4
B
2.0
1.8
1.7
1.7
1.5
1.3
1.2
1.3
C
0.6
0.6
0.6
0.6
0.5
0.5
0.5
0.5
D
0.8
0.5
0.5
0.6
0.8
0.4
0.5
0.4
E
1.0
1.0
1.1
1.1
0.9
1.0
1.0
0.9
F
3.2
2.9
2.9
3.1
2.4
2.5
2.2
2.3
G
2.7
2.4
2.6
3.0
1.4
1.6
1.5
1.6
H
1.6
1.6
1.6
1.8
1.2
1.3
1.3
1.3
I
3.7
3.6
4.1
3.9
3.2
4.4
3.7
4.3
J
2.6
2.6
2.5
2.7
1.9
2.1
1.9
2.0
K
1.3
1.5
1.5
1.7
1.0
1.0
1.1
1.2
L
2.4
2.6
2.5
2.7
1.3
1.4
1.2
1.3
M
3.2
2.9
3.0
3.0
2.0
2.1
2.1
2.2
N
2.6
2.4
2.5
2.5
1.7
1.5
1.5
1.6
O
0.3
0.3
0.3
0.3
0.2
0.2
0.3
0.3
P
1.1
1.1
1.2
1.3
1.0
1.2
1.3
1.3
Q
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.6
R
1.9
1.8
1.8
1.9
1.6
1.7
1.7
1.7
S
3.2
3.2
3.1
3.1
2.3
2.5
2.3
2.1
6.3. Non-sampling error
See below
6.3.1. Coverage error
Coverage errors are not calculated. The frame is based on the Statistical Register of Economic Entities (Statistical Business Register). This register is maintained and updated on a regular basis with data from various statistical surveys and administrative data sources, including the Sodra database. The quality of this register is quite high, and coverage errors are supposed to be small.
6.3.1.1. Over-coverage - rate
Not applicable
6.3.1.2. Common units - proportion
Not applicable
6.3.2. Measurement error
The questionnaire of the QES is available in both paper and electronic form; electronic questionnaires were prepared using ABBYY eFormFiller software and may be filled in online, while their data are forwarded directly to a survey database.
Data entry for the QES was made at Data Preparation Division, where the first logic control was accomplished. Moreover, an electronic statistical data collection system has been introduced; thus, data are collected via the Internet.
The second control of data was accomplished. The enterprises were re-contacted and the necessary corrections were made in the primary database in cases when errors occurred. It was supposed that after the corrections no measurement errors were left.
The main method of reducing measurement errors is consultations by telephone and email. If an enterprise fills in a questionnaire via an electronic statistical data collection system, a warning message occurs in case of mistakes.
6.3.3. Non response error
Statistics Lithuania uses an internal classification of non-response reasons. This allows calculating more precise estimates. Legitimate reasons are as follows: bankruptcy of the enterprise; its liquidation; suspension of economic activity. In cases when non-response to the questionnaire was committed by an operating enterprise, it was considered that the enterprise had no legitimate grounds for non-response. Estimated average values of variables in the corresponding stratum are ascribed to these units.
If an enterprise does not respond to a questionnaire, a reminder is sent; later, a warning is sent; at the latest stage, a protocol of administrative violation of law is filled in.
6.3.3.1. Unit non-response - rate
Non-response rate in the Quarterly Earnings Survey in 2020 by quarters
Per cent
Q1
Q2
Q3
Q4
2.8
2.3
2.7
2.9
6.3.3.2. Item non-response - rate
Item non-response was not observed.
There are no missing data in the administrative data source since all enterprises report to its databases as it is strongly related to taxes and are strictly regulated by laws.
6.3.4. Processing error
Not applicable
6.3.4.1. Imputation - rate
Not applicable
6.3.5. Model assumption error
No model assumption errors were estimated in the LCS 2020.
6.4. Seasonal adjustment
Not requested
6.5. Data revision - policy
No mistakes were found in the LCS 2020 after the information was published.
If mistakes are discovered in published statistics, they are corrected, and users are informed about the situation.
6.6. Data revision - practice
Not requested
6.6.1. Data revision - average size
Not requested
7.1. Timeliness
Data on the LCS 2020 were transmitted to Eurostat at the end of June 2022.
7.1.1. Time lag - first result
Not requested
7.1.2. Time lag - final result
The time lag between the reference period of the LCS 2020 and the release of the LCS indicators at the national level was 18 months.
7.2. Punctuality
The LCS 2020 was conducted strictly following the orders and schedules related to this survey, and, as a result, work was accomplished on time.
A press release (in Lithuanian) were prepared according to the Advance Release Calendar – on 1 July 2022.
More detailed LCS data were placed in the Database of Indicators of the Official Statistics Portal, at osp.stat.gov.lt.
7.2.1. Punctuality - delivery and publication
Not requested
8.1. Comparability - geographical
All mandatory data were estimated in the LCS 2020. The results on labour costs were transferred according to the European concepts. Statistical data are comparable across EU countries.
8.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested
8.2. Comparability - over time
Labour costs indicators, excluding individual enterprises, are comparable for 2000, 2004 and 2008. In 2008, the scope of the LCS was enlarged by inclusion of individual enterprises, and LCS 2008 data are available both including and excluding individual enterprises. Since 2008, data are fully comparable.
8.2.1. Length of comparable time series
Not applicable
8.3. Coherence - cross domain
Coherence with the Labour Force Survey (LFS)
The indicator Hours actually worked per employee derived from the LFS was, on average, by 15.9 per cent higher than that from the LCS (see Table 1 ). The largest difference (by 31.5 per cent) was observed in real estate activities (Section L).
This discrepancy can be explained by certain differences in the methodology of these surveys.
They were as follows:
- the unit observed in the LCS was a local unit (enterprise) and its employees (working under a written employment contract), in the LFS – a household and its working members (working under a written or verbal employment contract);
- the persons surveyed in the LFS provided self-conception about the real working hours, while the official status, in accordance with the labour contract, was different.
- hours worked per employee in the LFS are calculated for employees in the main job, for LCS – for all employees.
Table 1. Number of hours actually worked per employee in the LCS and LFS
NACE rev. 2
LCS
LFS
% diff
B-S
1502
1786
-15,9
B-S (not O)
1487
1778
-16,4
B
1636
1987
-17,7
C
1583
1845
-14,2
D
1602
1902
-15,8
E
1655
1807
-8,4
F
1467
1888
-22,3
G
1514
1807
-16,2
H
1473
1877
-21,5
I
1184
1654
-28,4
J
1676
1865
-10,1
K
1682
1780
-5,5
L
1232
1798
-31,5
M
1428
1779
-19,7
N
1422
1745
-18,5
P
1504
1567
-4,0
Q
1423
1775
-19,8
R
1388
1587
-12,5
S
1156
1538
-24,8
Coherence with structural business statistics (SBS)
It was noticed that in 2020 the indicator Wages and salaries per employee from the LCS and the SBS had some discrepancies, which could be explained by differences in the methodology (see Table 2).
The main differences were as follows:
- In the LCS, payments to employees leaving the enterprise, compensations for unused annual leave, expenditure on business trips (daily allowances) were excluded from this indicator, while in the SBS all these payments were included;
- The scope of statistical units of economic activities Scientific research and development (division 72 of Section M), Education (Section P) and Health and social work (Section Q) was not the same. The LCS covered all statistical units from these activities, while the SBS did not cover non-profit statistical units from the mentioned sections.
Table 2. Wages and salaries per employee in the LCS and SBS
EUR
NACE rev. 2
LCS
SBS
% diff
B-S (not O)
13894
14367
-3.3
B
17029
17978
-5.3
C
15027
15664
-4.1
D
18567
19401
-4.3
E
14730
14349
2.7
F
12304
13858
-11.2
G
13200
13605
-3.0
H
12443
14108
-11.8
I
7785
8407
-7.4
J
27318
27529
-0.8
L
9829
10038
-2.1
M
16473
15834
4.0
N
11197
12727
-12.0
P
13569
10890
24.6
Q
16261
11902
36.6
R
10853
9051
19.9
S
8815
7853
12.3
Coherence with the LCI
No significant discrepancies between average annual growth rates in 2016–2020 were observed for the indicator Hourly labour costs and the unadjusted LC (Table 3). Some differences can be caused only by different components included in the calculation of hourly labour costs. Vocational training costs (D.2) as well as other labor costs (D.3), such as recruitment costs, working clothes provided by the employer, are not covered in the estimation of the LCI but are covered in the calculation of hourly labour costs in the LCS.
Table 3. Average annual growth rates of hourly labour costs in the LCS and the unadjusted LCI
Per cent
NACE Rev.2
LCS
LCI
p. point diff.
B-S not O
38,6
37,8
0,8
B
38,0
37,4
0,6
C
29,2
29,1
0,1
D
33,9
33,3
0,6
E
33,8
32,3
1,5
F
30,5
28,6
1,9
G
28,0
26,8
1,2
H
35,3
36,6
-1,3
I
22,3
18,8
3,5
J
33,2
28,6
4,6
K
46,1
48,5
-2,4
L
29,7
30,7
-1,0
M
34,0
29,1
4,9
N
42,8
39,1
3,7
P
26,2
30,1
-3,9
Q
44,0
41,6
2,4
R
36,8
36,1
0,7
S
67,3
66,9
0,4
8.4. Coherence - sub annual and annual statistics
Not requested
8.5. Coherence - National Accounts
The main component of the indicator of average annual labour costs per employee – compensation of employees (wages and salaries in cash and in kind, employers’ social contributions) – in the survey and in NA differs by the coverage of economic activities, definition and calculation methodology.
- The rate of non-observed economy was not taken into account in the LCS, whereas in NA it was estimated;
- Gratuities were not included in the Compensation of employees in the LCS, while NA included them in the calculations.
The comparison of the indicator Compensation of employees from the LCS and NA is provided in the Table 4.
Table 4. Compensation of employees, expressed per employee, in the LCS and NA
Statistical information is published in the publication Labour Market in Lithuania. On the Official Statistics Portal, at E-library.
9.3. Dissemination format - online database
Data that are based on the LCS, as well as on other labour statistics surveys, are deemed final when first released. Users can familiarise themselves with the results on the day of the first release (in a press release and a publication) on the Official Statistics Portal, at osp.stat.gov.lt.
9.3.1. Data tables - consultations
Not requested
9.4. Dissemination format - microdata access
Not requested
9.5. Dissemination format - other
Not requested
9.6. Documentation on methodology
The LCS indicators were calculated according to the methodology approved by order of the Director General of Statistics Lithuania. The last version of the LCS methodology was approved by Order No DĮ-114 of the Director General of Statistics Lithuania of 4 May 2022. The LCS methodology (in Lithuanian) is available on the Official Statistics Portal, at osp.stat.gov.lt.
9.7. Quality management - documentation
Not applicable
9.7.1. Metadata completeness - rate
Not applicable
9.7.2. Metadata - consultations
Not applicable
The burden for respondents has been reduced as the collection of data through questionnaires was stopped.
11.1. Confidentiality - policy
In the process of statistical data collection, processing and analysis and dissemination of statistical information, Statistics Lithuania fully guarantees the confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality Policy Guidelines of Statistics Lithuania.
11.2. Confidentiality - data treatment
Statistical Disclosure Control Manual, approved by Order No DĮ-107 of 26 April 2022 of the Director General of Statistics Lithuania.
The State Data Governance Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the State Data Governance Information System, approved by Order No DĮ-202 of 27 August 2021 of the Director General of Statistics Lithuania.
Not applicable
The Labour Cost Survey was carried out by Statistics Lithuania according to the Eurostat’s methodological recommendations and regulations. The survey also takes account national terminology, variable reporting, and other economic and legal conditions in force in the Republic of Lithuania, so that the results can be also used by domestic users.
Labour cost statistics provide a comprehensive and detailed picture of the level and structure of labour costs in different economic activities in the whole economy.
Information on labour costs is collected through four-yearly labour cost surveys (LCS). Since 2012 the LCS has been conducted on the basis of administrative sources (State Social Insurance Fund Board (Sodra) and State Tax Inspectorate (STI)) and earnings surveys carried out by Statistics Lithuania.
Statistical information on labour costs and their detailed structure (as well as the number of employees and working time) is broken down by economic activity and enterprise size class. LCS results are not available for regions (the level of NUTS 1), because the level of NUTS 1 in Lithuania corresponds to the whole country.
Not Applicable
Labour costs refers to the total expenditure borne by an employer in order to employ workers. Labour costs include: compensation of employees (gross wages and salaries in cash and in kind and employers’ social contributions); vocational training costs; other expenditure incurred by the employer and taxes (employer‘s contributions to the Guarantee Fund). Subsidies received by the employer are deducted from the labour cost calculation.
Wages and salaries in cash and in kind refers to remuneration in cash covering the basic wage and bonuses, payable by the employer to the employee directly, including social security contributions and individual income tax payable by the employee, as well as wages and salaries in kind (all goods and services made available to employees through the enterprise, staff housing, presents and other employers’ expenditure in kind).
Earnings include overtime payments, remuneration for work on weekends and public holidays, time not worked but paid (annual and additional leave, idle time which is not the employee's fault, and other time off granted with pay and directly linked to work) as well as cost-of-living allowances (as difference due to wage indexation). Material and temporary unemployment benefits paid irrespective of the source of finance, compensation for unused annual leave, severance pays and similar benefits are excluded.
Other labour costs refers employers’ social contributions, vocational training costs, other expenditure paid by the employer, except for subsidies received by the employer.
Employers’ social contributions refers to the contributions of social nature paid by the employer: statutory social security contributions, allowances for sick leave paid by the employer from his own funds, guaranteed remuneration in the event of short-time working, payments to employees leaving the enterprise; family social benefits; cash compensation for unused annual leave, etc.
Vocational training costs refers to the employer’s expenditure related to vocational training and qualification courses for employees.
Other expenditure incurred by the employer refers to the expenditure borne by the employer in order to recruit workers; expenditure on working clothes for employees to be worn not only in the workplace (e.g. uniforms for customs, defence, etc. workers); other employer’s expenditure not elsewhere specified.
Hours worked refers to the normal hours of work and overtime. Hours worked do not include: hours paid for but not worked (such as paid annual leave, paid sick leave, etc.); meal breaks; time spent travelling between home and the place of work, etc.
An enterprise of any type and form of ownership or its local units, if any.
The statistical population consists of enterprises, institutions and organisations of all types and forms of ownership engaged in economic activities from B to S (according to NACE Rev. 2) and having one and more employees.
The data cover whole country.
Not Applicable
LCS data have been calculated on the basis of administrative sources (Sodra and STI), sample of the QES.
The LCS results depend on the quality of the results of the QES and the quality of administrative sources. The owners of administrative data sources are responsible for the quality of their primary data.
Since 2004, some of the key variables collected in the LCS were also included in the QES questionnaire for the production of the quarterly LCI. The main differences between the LCS and the QES are: statistical unit is a local unit in the LCS and an enterprise in the QES; moreover, a more detailed breakdown of results is required for the LCS (in terms of NACE Rev. 2 and an enterprise size).
The estimation of variables is based on different sources:
1. Some variables are estimated solely based on administrative sources:
Total number of employees (A1);
Guaranteed remuneration in the event of sickness (D1221);
Statutory social security contributions (D1211);
Taxes (D4).
2. Other variables are based on administrative sources combined with the QES. These are as follows:
Full-time and part-time employees (A11, A12, A13, A121, A131);
Hours paid (C1, C11, C12, C13);
Hours actually worked (B1, B11, B12, B13);
Compensation of employees (D1);
Wages and salaries (D11, D111, D112);
Direct remuneration, bonuses and allowances (D1111, D11111, D11112);
Payments for days not worked (D1113);
Wages and salaries in kind (D1114)
Employer’s social contributions (D12, D121, D1212, D122, D1223, D1224, D123);
Subsidies received by the employer (D5).
When no other sources are available, LCS 2016 data are used: Vocational training costs (D2);Other expenditure paid by the employer (D3). These variables make up an insignificant proportion in total labour costs, up to 0.2 per cent.
QES is the main source for the estimation of data of the LCS.
Sampling design for the QES.
A simple random stratified sample is used for the QES. The population of enterprises of each economic activity and ownership form is stratified by the number of employees. The number of strata in each economic activity and ownership form equals 6 (size class of enterprises by the number of employees: 5–9, 10–49, 50–99, 100–249, 250–499, 500 and more). A simple random sample is selected in each stratum. Data on small enterprises (1–4 employees) are estimated on the basis of data on bigger enterprises (5–9 employees). Large enterprises (500 or more employees) are always included in the sample.
Not Applicable
Not requested
The source of statistical information – sample Quarterly Earnings Survey (QES), administrative sources (data of the State Social Insurance Fund Board (Sodra) and the State Tax Inspectorate). The data of the QES are getting from the statistical questionnaire DA-01. In 2020, the sample size of QES equalled 7185 units (9.2 per cent of all enterprises).
Not Applicable
Data on the LCS 2020 were transmitted to Eurostat at the end of June 2022.
All mandatory data were estimated in the LCS 2020. The results on labour costs were transferred according to the European concepts. Statistical data are comparable across EU countries.
Labour costs indicators, excluding individual enterprises, are comparable for 2000, 2004 and 2008. In 2008, the scope of the LCS was enlarged by inclusion of individual enterprises, and LCS 2008 data are available both including and excluding individual enterprises. Since 2008, data are fully comparable.
