Glossary:Wages and salaries - EBS
The variable "Wages and salaries" contains all expenses incurred during the reference period on the total gross remuneration, in cash or in kind, of all employees of the statistical unit. Wages and salaries is part of the variable 220301 Employee benefits expense.
The total gross remuneration, in cash or in kind, contains as examples, but is not limited to the following items: direct remuneration, bonuses, allowances, gratuities, tips, commissions, payments to employees’ saving schemes, payments for days not worked, wages and salaries in kind, company products, staff housing, company cars, stock options and purchase schemes, amounts to be withheld by the employer (social security contributions of the employee, personal income tax, etc.). Infra-annual statistics may not be able to take into account all these items.
Expenses regarding services provided through agency workers, as well as the expenses of social security contributions and other similar fiscal obligations (tied directly or indirectly to wages and salaries), if incurred by the employer, are excluded.
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