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

1.1. Contact organisation

Statistics Poland

1.2. Contact organisation unit

Labour Market Research and Analysis Center - Statistical Office in Bydgoszcz

1.3. Contact name

Confidential because of GDPR

1.4. Contact person function

Confidential because of GDPR

1.5. Contact mail address

Statistics Poland
85-066 Bydgoszcz,
ul. Ks. Stanisława Konarskiego 1-3

1.6. Contact email address

Confidential because of GDPR

1.7. Contact phone number

Confidential because of GDPR

1.8. Contact fax number

Confidential because of GDPR

2.1. Data description

Polish labour cost survey collects information on labour costs which is presented by kind of activities and ownership sectors. The labour costs survey has a representative character and results are generalized on the whole population. The basic measures used in Polish labour costs statistics are: average labour cost per 1 employee, labour cost per 1 hour paid and labour cost per 1 hour worked. 

2.2. Classification system

Polish Classification of Activities 2007 (based on NACE Rev.2) which was introduced by the Regulation of the Council of Ministers on 24 December 2007  (Journal of Laws No. 251, item 1885), in force since 1 January 2008, was applied in LCS 2020.

2.3. Coverage - sector

The survey covers NACE Rev.2 sections (A-S) and divisions. Data for division 94 are not included in Polish LCS (and other surveys like SES or JVS), because of significant difficulties in collecting these data.

2.4. Statistical concepts and definitions

Labour costs consist of a sum of gross wages and salaries as well as non-wage related expenditures incurred in order to acquire, maintain, requalify and improve the staff qualifications.

Labour costs comprise the following components:

• personal wages and salaries
• annual extra wages and salaries for employees of budgetary sphere entities
• wages and salaries from the contracts for mandate or contract work
• fees
• expenditures on improvement, training and retraining of personnel
• expenditures on business trips
• expenditures on occupational safety and health
• retirement, pension and accident insurance contributions paid by employer altogether with the contributions to the Guaranteed Employment Benefit Fund and the Labour Fund
• benefits from the establishment’s social fund
• benefits in kind
• other expenditures
• payments from profits in enterprises and from the surplus in co-operatives.

2.5. Statistical unit

Statistical units include mainly local units or enterprises in case of inability to use local units.

2.6. Statistical population

The survey covers units of the whole national economy with 10 and more employed persons.

2.7. Reference area

LCS data are presented for Poland (for the whole country) or at the level of macroregions and voivodeships by NUTS 1 classification.

2.8. Coverage - Time

Data as of 31 December 2020.

2.9. Base period

Not applicable.

See below.

3.1. Source data

The data were collected from selected units of the whole national economy with 10 and more employed persons, according to sections and divisions of Nace Rev. 2 and by ownership sectors.

3.2. Frequency of data collection

Beginning from LCS 1996 the survey has been conducted every 4 years.

3.3. Data collection

The random sample was drawn from over 236,7 thousand public and private sector units located all over the country (sampling frame). The number of surveyed units  covered about 20% random sample of the whole sampling frame. In order to draw a sample, a scheme of stratified and proportional sampling was applied.

Since the 1 of January 2009 Poland  has been applying an electronic questionnaire to collect statistical data on labour costs.

3.4. Data validation

Data is verified both at the collection stage (e-questionnaire checks) and before transmission to Eurostat (verification through arithmetic checks) using IT tools.

3.5. Data compilation

Data aggregates are calculated due to Eurostat’s requirements and Polish data users needs.

3.6. Adjustment

Not applicable.

See below.

4.1. Quality assurance

The quality policy is based on continuous improvement of statistical processes in order to better satisfy the users needs, reduce respondents burden and to diminish the costs of statistical production.

Activities focused on quality improvements are in line with the following International and European standards:

• Fundamental Principles of Official Statistics;
• European Statistics Code of Practice;
• Quality Assurance Framework QAF;
• Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics (amended on May 2015).

The quality policy of Polish Official Statistics and the standard tools for measuring, assessing and monitoring the quality of statistical surveys are presented in  the study  Vademecum of Quality in official statistics.

Information on quality in Polish statistics is available on Statistics Poland website.

4.2. Quality management - assessment

Overall assessment of data quality, based on standard quality criteria is good, as it is presented in detail in this quality report.

See below.

5.1. Relevance - User Needs

1. Description of the users

Users of the LCS data can be divided into the following groups:

National users:

• Government bodies such as the Ministry of Family and Social Policy, the Ministry of Finance, and Ministry of Development and Technology. The Ministry of Education and Science; National Central Bank;
• Research centres such as the Polish Academy of Science, universities, high schools;
• Employers -  for example employers of: financial intermediation and real estate sector;
• Trade unions;
• Students;
• Mass  media.

International users:

• European  Union institutions – European Council, European Commission;
• International organizations such as OECD, European Central Bank, International Labour Organization;
• Foreign  employers;
• Foreign research centres.

2. Description of users needs

Generally, national users are interested in the basic measures of labour costs and their impact on the situation on labour market e.g.

• the Ministry of Family and Social Policy examines the relation between labour costs measures and unemployment;
• the Ministry of Finance examines labour costs in different types of activity;
• the The Ministry of National Education examines labour demand in relation to the basic measures of labour costs;
• Research centres  are interested in analysis of labour costs in comparison with work efficiency, besides they conduct international comparisons on the level of labour costs in European Union Member States  and  other countries;
• Employers  make economic analyzes with applying labour costs measures  in order to conduct  their adequate employment and investment policy;
• Students use labour costs data in their master thesis or Ph thesis.

5.2. Relevance - User Satisfaction

USERS	BASIS ON WHICH USERS NEEDS ARE EXPRESSED	USERS NEEDS	SATISFACTION OF THE USERS NEEDS
Ministries (national users)	The needs are expressed on the basis of national law and government program within consultations of statistical survey program of official statistics conducted every year.	Ministries are interested in the basic measures of labour costs and their impact on labour market.	Available data on labour costs are sufficient to satisfy users needs.
Enterprises (national users)	The needs are expressed on the basis of economic and investment policy of enterprises.	Enterprises are interested in comparision of labour costs data by different types of activity, size of units and ownership sector.	Available data on labour costs are sufficient to satisfy users needs.
Employers associations (national users)	The needs are expressed on the basis of national law and collective agreements.	Employers associations are interested in trends of labour costs and adaptation of enterprises to changes in  labour costs.	Available data are sufficient with regard to labour costs by types of activity, ownership sectors and size of units. Employers are also interested in projections. Forecasts of labour costs are not conducted by Statistics Poland because it is beyond its competences.
Trade unions (national users)	The needs are expressed on the basis of national law and collective agreements.	Trade unions are interested in applying of labour costs data in negotiation of collective agreements.	Available data are sufficient with regard to labour costs by type of activity, ownership sectors and size of units.
Researchers (national users)  (e.g.: Polish Academy of Science, University, Research institutes, students)	Needs are expressed on the basis of surveys programmes prepared by research centres.	Scientists are interested in  conducting labour costs analyses in comparison with: the level of unemployment, the labour demand, work efficiency. They also conduct international comparisons of labour costs in  European Union Member States and other countries.	Users needs are satisfied, however some researchers would like the LCS to be carried out with higher frequency and  on more detailed level (below voivodships). These changes are impossible to be realised due to the sample survey method and increase in costs.
Media (national users)	Needs depend on current socio-economic situation in the country.	Journalists are interested in different publications on labour market.	Users have an access to different statistical publications where labour costs results are presented: Yearbooks, Labour Yearbooks edited every 2 years, publication on labour costs edited every 4 years.
EUROSTAT OECD ILO (international users)	Needs are expressed on the basis of  Commission Regulation No 1737/2005 of 21 October 2005 amending Regulation (EC) No 1726/1999 as regards the definition and transmission of information on labour costs.	Users are interested in different aggregations of variables.	Requested aggregations are constructed to satisfy users needs. When requested aggregations of data are not available, the most similar aggregations are applied.

5.3. Completeness

The LCS dataset is missing 1 variable - D1112.

Data for division X94 are not available as well.

X94 has never been covered by Polish LCS. This activity is very difficult to report and other surveys (like SES) also do not cover it.

D1112 has always been unavailable, because of the lack of appropriate information. 

D1112 will be available for LCS 2024, under the Employee Capital Plans Regulation it will be possible to collect such information.

5.3.1. Data completeness - rate

1 variable of 34 mandatory variables is missing, so the ratio is 97.1%.

See below.

6.1. Accuracy - overall

Data obtained from sample surveys such as the survey on labour costs are biased with: sampling and non-sampling errors which determine accuracy of the survey. Thus, limitation and reduction of these errors significantly influences on improvement of data quality and correct interpretation of survey results.

6.2. Sampling error

Sampling errors are related to the sample size and sampling schemes. Their nature consists in the fact that incomplete information concerning a phenomenon influences on lack of confidence regarding relevance of estimates obtained from a sample survey. Thus, results of a sample survey should be treated as only approximate estimation on a value of an unknown parameter of population. Therefore, on one hand we should be aware of incomplete reliability of results (i.e. differences between values gained from a sample and actual values in population, possible to obtain only from a full survey), while on the other hand we should try to obtain maximum credibility of data through adequate sampling. 

 The collection of surveyed units is characterised by two variables: 

• kind of activity, i.e. NACE division or group according to section,
• ownership sector (public and private).

300 sub-populations-layers were created, which included 236.728 units.

It was assumed that the number of surveyed units should cover approximately 20% of the random sample drawn from the sampling frame, i.e. 47.1 thousand. units. The examined subsets include a very diverse number of units. As a consequence, the study covered over 25.5 thousand. large entities (50 and more employees) and 21.1 thous. medium-sized entities (working range 10-49).

The following assumptions were adopted in surveyed units selection:

• the number of sample units is determined a priori jointly for all subsets and amounts to approx. 47 thousand. Units;
• in each sub-collection first one stratum (the upper stratum) is distinguished which contains the largest units according to the adopted allocation and stratification criteria.  The number of employed from the Business Register was used as stratification and sample allocation variable. In the upper stratum of the sub-collection drawing is not applied but all units included in this stratum  are surveyed; number of units in the upper stratum equals in total 25 471 units;
• in particular sub-collections, after excluding the upper stratum, sampling in the remaining part is performed according to the stratified sampling scheme.

The LCS is a difficult and time consuming survey. The biggest difficulties were connected with the completing variables for NACE Rev.2  divisions: 72, 85, 86, 90, 93 because certain group of persons employed in these types of activity (e.g. researchers, teachers, doctors, artists) has other, specific working conditions regulations than other professional groups.

6.2.1. Sampling error - indicators

Evaluation of sampling errors in the LCS 2020 is carried out on the basis of the relative standard error. Standard error determines a range of variation of a sample mean estimator around a real mean in population (standard error square is called variance of estimated mean). 

Standard error is a measure of data precision. The lower is standard error the higher is precision and vice versa – the higher is standard  error the lower is  precision. 

Sampling errors are only available for the basic measures of labour costs by sections according to NACE rev.2  and ownership sectors.

Data on sampling errors by types of activity are presented in Annex 1 of this report.

Relative standard errors (Annex 1 ) were estimated for the basic indicators of labour  costs.

The sampling errors for the basic measures of labour costs for the  whole national economy were the following:

• Labour costs per 1 employee - 0.61%
• Labour costs per 1 hour paid - 0.61%
• Labour costs per 1 hour worked - 0.62%

The highest sampling errors by types of activity took place in: 

• trade; repair of motor vehicles: the level of 3.68% was reached for labor costs per 1 employee, hour paid and worked;
• other service activities - range from 2.91% for costs per1 employee (monthly average) to 2.43% per 1 hour worked;
• information and communication – the level of 2.54% was reached for cost per 1 employee, 2.53% per 1 hour worked.

The smallest sampling errors by types of activity were in:

• education - ranged from 0.49% per 1 employee (monthly average) to 0.58% per 1 hour worked;
• health care and social assistance – per 1 employee 0.50% (monthly average) 0.53% per 1 hour worked.

6.3. Non-sampling error

Non-sampling errors, which are the second type of errors in sample surveys, are divided into:

• frame  errors;
• measurement and processing  errors;
• non-response errors;
• model assumption errors.

6.3.1. Coverage error

Generally, frame errors are divided into over-coverage and under-coverage errors.

Over-coverage errors relate to units present in the frame and which, in fact, do not belong to the target population or to units not existing in practice (e.g. units that have not been contacted at all, units that are in scope but classified in the wrong sampling strata, duplication in the sampling frame).

In the LCS 2020 information on dead units and inactive units which are part of over-coverage are following:

• dead units constituted about 0.9 % of the selected sample (the ratio of 447 dead units to the selected sample of  47169 units)
• inactive units constituted  about 0.7% of the selected sample (the ratio of 317  inactive units to the selected sample of   47169  units).

Under-coverage errors   refer to  units not included in the frame, but which should be (e.g. delays in birth registration, lost registration applications). For these units  no information is available.

As for  methods of limitation and reduction of frame errors, errors due to  lack of answers from the whole unit are eliminated mainly through updating addresses in a sampling frame  and methods of results weighting. Errors deriving from  lack of answers regarding items are limited through the grossing-up correction.

• overall sampling rate (including those units exhaustively covered) - 20% (the ratio of number of units sampled 47169 units to the universe 236728 units)
• response rate (including over-coverage related to  dead units and inactive units) - 70% (the ratio of final number of units actually used 32958 units to the selected sample of 47169 units)
• response rate (excluding over-coverage related to  dead units and inactive units) - 71% (the ratio of final number of units actually used 32958 units to the sample of 46405 units – deducting inactive units and dead units from the ex-ante sample 47169 –764 = 46405 units)
• overall final sample size (number of units actually used) - 32958  units  (after deduction of 14211  non-response  units   from the selected sample of 47169 units)
• coverage rate - 14% (the ratio of  number of units actually used i.e. 32958 units to the universe i.e. 236728 units – deducting inactive units and dead units from the universe i.e.  236728 –764 = 235964 units).

6.3.1.1. Over-coverage - rate

1.6% of the selected sample (or 2.3% if units which have not been contacted at all are included).  

6.3.1.2. Common units - proportion

Not applicable.

6.3.2. Measurement error

Measurement errors are divided into: the survey instrument (questionnaire) errors, the respondent errors, the information system and the mode of data collection errors.

As for the survey instrument- questionnaires errors, the questionnaire in the LCS 2020 is designed in such a way to eliminate these types of errors because the explanatory notes are placed on the e-questionnaire below questions to increase their clarity.

Generally, the errors regarding to unclear, illegible questions and explanations were reduced by staff of field statistical office during the data collection period. Staff of statistical office obtained detailed methodological instructions on how to deal with such errors.

As for the respondent errors, these errors are connected with misunderstandings of methodological notes and misinterpretation. Respondents sometimes give incomplete answers in case of time consuming questions. These type of errors are eliminated during the control phase in field statistical office. If errors are caused by averse attitudes of  respondents, a survey objective  is explained once again, with emphasizing the role of respondents and clearance of any doubts concerning a survey. 

As for the errors of information system, these types of errors are connected with wrong figures that are inserted to the computer system from the paper forms. There are very rare, because of using e-questionnaire. Thanks to arithmetical and  logical control implemented directly in        e-questionnaire these errors are identified very quickly, explained and corrected.

As for the mode of data collection errors, the methods of data collection in the LCS 2020  were based on electronic forms filled in with the use of electronic portal. All doubts regarding variables were explained during the completing e-questionnaire (metadata displayed) and during  phone calls of respondents with the appropriated staff of field statistical office and  by the  e-mail contact.

 As for errors deriving from data compiling and processing, during the phase control the e-questionnaire is tested and improved .

6.3.3. Non response error

Non-response errors are divided into unit non-response and item non-response.

6.3.3.1. Unit non-response - rate

Non-response errors due to missing answers of sampled units for the LCS 2020 amounted to 30,1%, of which due to refusals – 27.7%. More detailed classification of non-response units is following:

non- response units consist of  14211 units  i.e.  30.1% of the selected sample by  reasons given below:

refusals: 13085 i.e. 27.7% of the selected sample;

over-coverage: 764  i.e.1.6% of the selected sample of which:

• dead   units: 447 i.e.  0,9% of the selected sample i.e. 47169;
• inactive units: 317 i.e. 0.7% of  the selected sample;

others (lack of contact): 362 i.e 0.8% of the selected sample.

6.3.3.2. Item non-response - rate

Non response errors due to missing items are marginal and they are eliminated by appliance of grossing-up correction.

6.3.4. Processing error

Not applicable.

6.3.4.1. Imputation - rate

No imputation applied.

6.3.5. Model assumption error

There are not errors connected with benchmarking procedures (preliminary data before grossing up are available six months after the reference year - in June, final data after grossing up  are available eight months after the reference year – in August).

 

The assumptions  regarding  the  grossing up procedure are following.

The basic parameter estimated in the  labour costs survey 2020 is a sum of values of the surveyed variable X. The parameter is  estimated by the following formula:

(1)

where:

M_ki – weight assigned to the i-th unit in the k-th sub-collection,

X_ki – value of variable X  in the i-th unit of the k-th sub-collection.

 

Generalization of the results according to the formula (1) would be correct if the survey was complete in each of the surveyed sub-collections. In the labour costs survey 2020 non-responses were observed. They were mainly due to refusals and the so-called lack of contact with the sampled units. Therefore, in sub-collections where significant number of non-responses was observed, weights M_ki were adjusted with the use of information concerning the number of the employed persons recorded in the sample frame for the surveyed units, as well as those that were  not surveyed for various reasons. The corrections were made separately in 5 classes of unit size according to the number of the employed persons recorded in the sample frame. The following classes were determined:10-49,50-249,250-499,500-999,1000 and more employed persons.

 In the k-th sub-collection weights were corrected according to the formula:

(2)

while:

(3)

where:

P_1kj – the number of the employed  persons  in the surveyed units in the j-th

class of the k-th sub-collection,

 

P_2kj – the number of the employed persons in the units that were not  surveyed

due to refusals in the j-th class of the k-th sub-collection,

 

P_3kj – the number of the employed  persons in the units that were not  surveyed

due to lack of contact in the j-th class of the k-th sub-collection,

 

P_4kj – the number of the employed  persons in the units that were not  surveyed

due to lack of activity, liquidation or  bankruptcy of the unit  in  the j-th class of

the k-th sub-collection.

 

The formulas (2) – (3)  indicate that  weights correction covered non-responses caused by refusals and  in proportion to the number of refusals  those that were due to lack of contact with a sampled unit. 

Values of the variable X for the k‑th sub-collection estimated with the appliance of weights  M_k or W_kj, were then  aggregated, according to the needs, into NACE divisions and sections, ownership sectors and for the whole national economy. Moreover, quotients of variables X/Y  e.g.  labour costs per one employee  were also estimated on different aggregation levels.  

        The next assumptions regarding  labour costs survey are as follows: 

• Labour costs survey cover calendar year figures. Where is necessary we ask the reporting units to supply calendar year estimates.

• Small enterprises, in this case enterprises with less than 10 employees, have not been accounted for.

• No combinations between survey data and data  from administrative source have been done. That is, all data come  from the survey results.

6.4. Seasonal adjustment

Not applied.

6.5. Data revision - policy

The transmission includes final data.
Revisions take place when data are corrected due to mistakes or inconsistencies.

 

6.6. Data revision - practice

In the case of the LCS 2020 transmission, 2 corrections were made, which concerned changes in the technical format required for data transmission.

Inconsistent data for the following costs have been verified: D1, D2, D3, D4, D5 (study carried out in the conditions of the COVID-19 pandemic).

6.6.1. Data revision - average size

The first revision (update of the technical format for data transmission) took place on July 1.2022, and the second on November 29. 2022.

Finally, 2 revisions of the data submitted to Eurostat were introduced, including a verification of data integrity.

See below.

7.1. Timeliness

As for drawing the sample for the LCS 2020:
Sample was prepared in February 2021;

As for preparing the electronic questionnaire/offline application:
The application was ready  in March 2021;

In the scope of preparation of methodological guidelines for the Statistical Research Implementation Department;

The methodological guidelines were prepared in March 2021;

As for data- collection dates:

Data were collected via electronic questionnaire from 1 April 2021 to 14 May 2021;

As for key dates for the post-collection phase:

the data was checked and processed at the statistical office in May 2021;

Preliminary data before  the  grossing  procedure were available in June 2021;

Final data after the gross-up procedure were available in October 2021.;

As for key publication dates: 
publication on labour costs in the Polish-English version was available on 30 November 2021.

7.1.1. Time lag - first result

Not applicable.

7.1.2. Time lag - final result

334 days.

7.2. Punctuality

LCS 2020 data was submitted to Eurostat on 30 June 2022 in accordance with Commission Regulation 1735/2005

7.2.1. Punctuality - delivery and publication

The LCS 2020 data was submitted to Eurostat in accordance with the deadline, i.e. 30 June 2022.

The final broadcast with corrections took place on 29 November 29 2022.

The final transmission with corrections took place 29 November 2022.

See below.

8.1. Comparability - geographical

The study of labor costs in 2020 allowed for the analysis of basic indicators by voivodeships. The data was compared between 16 voivodeships. The analysis of differences in labor costs per 1 hour paid and worked by voivodeships confirms the similarity to the distribution of average monthly labor costs per 1 employee. There are no discrepancies and significant differences between the numbers.

Detailed information on the comparison of voivodeships is included in the publication "Labour costs in the national economy in 2020." on pages: 13, 14, 15, 19, 20, 21.

Link to the publication

8.1.1. Asymmetry for mirror flow statistics - coefficient

Not available.

8.2. Comparability - over time

Starting with the 1996 LCS, Poland runs the LCS every 4 years. In the periods between surveys, annual assessments of basic labor cost indices are carried out. Thanks to this solution, we are able to carry out comparability over time in relation to LCS results. The definitions of statistical units, reference populations and variables are based on the recommendation of Eurostat, therefore LCS results are internationally comparable.

In the years 1996-2012, the scope of units was changed, namely LCS data for the years 1996-1999 covered units with more than 5 employees, and since 2000 LCS includes units with more than 9 employees. There have also been changes in the past regarding the distribution of social security contributions, namely until 1998 all social security contributions were paid by employers, from 1999 social security contributions were partly paid by employers and employees. The archive for the years 2016-2020 is available on the website.

8.2.1. Length of comparable time series

4 years.

It should be mentioned that annual labour costs estimations are carried out in between the LCS years.

8.3. Coherence - cross domain

1. The LCS coherence with the Labour Force Survey

See Annex "Coherence with LFS"

2. The LCS coherence with the Structural Business Statistics

See Annex "Coherence with SBS"

3. The LCS coherence with the Labour Cost Index

See Annex "Coherence with LCI"

Annexes:
Coherence with LFS
Coherence with SBS
Coherence with LCI

8.4. Coherence - sub annual and annual statistics

The information is included in annexes in p.8.3.

8.5. Coherence - National Accounts

See Annex "Coherence with National Accounts "

 

Annexes:
Coherence with NA

8.6. Coherence - internal

Internal coherence is kept in the extent to which representative survey allows it. In each survey different units can be draw and it results in various data observed within the same survey or in a comparison with the previous surveys.

Information on precision is available in Annex 1 of this report.

Data are available in the form of tables, graphs, methodological description, main characteristics of basic indicators.

9.1. Dissemination format - News release

Not applicable.

9.2. Dissemination format - Publications

The data is well documented in the form of:

Publications – the latest LCS publication (Polish-English version) is synthetic, 28 pages long, includes a methodological note, characteristics of basic measures of labor costs, information on the sampling method, charts and a set of tables in xlxs format. LCS publications are distributed every 4 years (previous editions in the form of: paper, CD-ROM and on the Internet). The LCS 2020 publication is available in electronic form on web site of the Central Statistical Office.

The resulting statistical information is available in thematic publications of the Central Statistical Office (electronic form - generally available/ printed for domestic and external users): Statistical Industry, Statistical Yearbook of the Republic of Poland, Concise Statistical Yearbook of Poland,

Labor costs in the national economy, Statistical Yearbook of Voivodeships.

9.3. Dissemination format - online database

Currently there is no Polish online dabase with data from the LCS.

9.3.1. Data tables - consultations

Not applicable.

9.4. Dissemination format - microdata access

Micro-data are not disseminated.

9.5. Dissemination format - other

Not applicable.

9.6. Documentation on methodology

Publication "Methodological report. Statistics on labour market, wages and salaries" is available on Statistics Poland website.

9.7. Quality management - documentation

The Central Statistical Office complies with the quality requirements. The documentation is available on the website of the Central Statistical Office.

Principles regarding the institutional environment, statistical processes and statistical outputs are defined in the European Statistics Code of Practice.

9.7.1. Metadata completeness - rate

Not applicable.

9.7.2. Metadata - consultations

Not applicable.

The cost of the survey borne by Statistics Poland was  76776 PLN.

 Respondent’s burden with preparing data and filling in the questionnaire amounted to 115599 hours in total.

See below.

11.1. Confidentiality - policy

According to the Polish Law on Public Statistics identifiable unit data collected in statistical surveys are subject to absolute protection. These data can be used only for studies, compilations and statistical analyzes and for the aim of preparing random sample of a statistical survey; making available or using these data for purposes other than those specified above is prohibited (statistical confidentiality).

11.2. Confidentiality - data treatment

Confidential  data in the transmitted dataset to Eurostat are flagged when the number of units is tiny for an individual record.

The report includes  Annex 1:

Annex1_Estimates on relative standard errors of estimators_LCS2020.

Annexes:
Annex 1_LCS 2020

Polish labour cost survey collects information on labour costs which is presented by kind of activities and ownership sectors. The labour costs survey has a representative character and results are generalized on the whole population. The basic measures used in Polish labour costs statistics are: average labour cost per 1 employee, labour cost per 1 hour paid and labour cost per 1 hour worked. 

Not Applicable

Labour costs consist of a sum of gross wages and salaries as well as non-wage related expenditures incurred in order to acquire, maintain, requalify and improve the staff qualifications.

Labour costs comprise the following components:

• personal wages and salaries
• annual extra wages and salaries for employees of budgetary sphere entities
• wages and salaries from the contracts for mandate or contract work
• fees
• expenditures on improvement, training and retraining of personnel
• expenditures on business trips
• expenditures on occupational safety and health
• retirement, pension and accident insurance contributions paid by employer altogether with the contributions to the Guaranteed Employment Benefit Fund and the Labour Fund
• benefits from the establishment’s social fund
• benefits in kind
• other expenditures
• payments from profits in enterprises and from the surplus in co-operatives.

Statistical units include mainly local units or enterprises in case of inability to use local units.

The survey covers units of the whole national economy with 10 and more employed persons.

LCS data are presented for Poland (for the whole country) or at the level of macroregions and voivodeships by NUTS 1 classification.

Not Applicable

Data obtained from sample surveys such as the survey on labour costs are biased with: sampling and non-sampling errors which determine accuracy of the survey. Thus, limitation and reduction of these errors significantly influences on improvement of data quality and correct interpretation of survey results.

Not Applicable

Data aggregates are calculated due to Eurostat’s requirements and Polish data users needs.

The data were collected from selected units of the whole national economy with 10 and more employed persons, according to sections and divisions of Nace Rev. 2 and by ownership sectors.

Not Applicable

As for drawing the sample for the LCS 2020:
Sample was prepared in February 2021;

As for preparing the electronic questionnaire/offline application:
The application was ready  in March 2021;

In the scope of preparation of methodological guidelines for the Statistical Research Implementation Department;

The methodological guidelines were prepared in March 2021;

As for data- collection dates:

Data were collected via electronic questionnaire from 1 April 2021 to 14 May 2021;

As for key dates for the post-collection phase:

the data was checked and processed at the statistical office in May 2021;

Preliminary data before  the  grossing  procedure were available in June 2021;

Final data after the gross-up procedure were available in October 2021.;

As for key publication dates: 
publication on labour costs in the Polish-English version was available on 30 November 2021.

The study of labor costs in 2020 allowed for the analysis of basic indicators by voivodeships. The data was compared between 16 voivodeships. The analysis of differences in labor costs per 1 hour paid and worked by voivodeships confirms the similarity to the distribution of average monthly labor costs per 1 employee. There are no discrepancies and significant differences between the numbers.

Detailed information on the comparison of voivodeships is included in the publication "Labour costs in the national economy in 2020." on pages: 13, 14, 15, 19, 20, 21.

Link to the publication

Starting with the 1996 LCS, Poland runs the LCS every 4 years. In the periods between surveys, annual assessments of basic labor cost indices are carried out. Thanks to this solution, we are able to carry out comparability over time in relation to LCS results. The definitions of statistical units, reference populations and variables are based on the recommendation of Eurostat, therefore LCS results are internationally comparable.

In the years 1996-2012, the scope of units was changed, namely LCS data for the years 1996-1999 covered units with more than 5 employees, and since 2000 LCS includes units with more than 9 employees. There have also been changes in the past regarding the distribution of social security contributions, namely until 1998 all social security contributions were paid by employers, from 1999 social security contributions were partly paid by employers and employees. The archive for the years 2016-2020 is available on the website.