Tables contain data deriving from the monthly institutional earnings survey. The scope of statistical observation includes all corporations with more than 49 employees, while corporations with 549 employees are observed on a representative basis. Budgetary institutions are observed on a full-scope basis and also designated non-profit institutions supply data.
Employees are members of staff who have a legally binding relationship with their employers based on a working contract, regulating that they work at least 60 hours per month for financial compensation.
Earnings (as defined by the HCSO) refer to persons employed full-time. Earnings comprise basic wages, supplements, bonuses, premiums, 13th month salary and payments for time not worked.
Based on Government Decrees compensation is paid to employees of budgetary and non-profit institutions in order to compensate for the changes in taxes and contributions. Though this amount is paid together with monthly earnings, this compensation is not part of wages and salaries. In statistics it is taken into account among social costs.
Net earnings (as defined by the HCSO) derive from gross earnings after subtracting labour market contribution, personal income tax, pension and health insurance contribution.
The calculation of net earnings takes only those taxes and contributions into consideration that are relevant for all employees thus it does not take into account family tax benefits for children, introduced in 1999, and certain other benefits either.
Personal income tax is calculated using the official personal income tax rate defined by law each year, net data are calculated monthly and by institutions.
Nominal gross wages and salaries, i.e. earnings in accordance with the SNA concept, comprise payments defined by Eurostat, incorporating the earnings components defined by the HCSO, plus financial benefits and benefits in kind. Such benefits include cost reimbursements for housing, meals, transportation and company cars etc., and several other benefits.
Traditionally, HCSO has published the major index number to show the rate of change in earnings. The rate of change reflects the change in nominal earnings between two time periods as well as the shift in employment by staff category.
The total values in tables on employment may differ from the sum of subtotals due to rounding.