METHODOLOGY ON SURVEYS ON EMPLOYEES AND EARNINGS OF EMPLOYEES

Transcription

1 MONTENEGRO STATSTCAL OFFCE METHODOLOGY ON SURVEYS ON EMPLOYEES AND EARNNGS OF EMPLOYEES Podgorica, METHODOLOGES AND STANDARDS

2 METHODOLOGES AND STANDARDS Methodological notes on the surveys on employees and earnings of employees Published by: Podgorica, V Proleterske 2 On behalf of publisher: Ms. Gordana Radojevic, MSc, Director When using the data presented in this publication, it is mandatory to name the source. Statistical Office of Montenegro MONSTAT

3 PREFACE Statistical Office of Montenegro collects the data on earnings through the following surveys: Monthly survey on employees and earnings of employees (the questionnaire RAD 1) Semi-annual survey on employees and earnings of employees (the questionnaire RAD 1/P March and September). Data on employees are collected through the following surveys: Survey on the number of employees from the administrative sources according to the records kept by the Tax Administration (Central Register of Tax Payers and nsured Persons) Labour Force Survey (the questionnaires LFS a, LFS b, and questionnaires LFS 1, and LFS 2). Methodological material contained in this book refers to the first two surveys based on the reporting method in the data collection, and based on the data on number of employees from the administrative sources. The methodology for Labour Force Survey is separately published, and it is based on the interview method for the data collection. Surveys which collect the data on employees and earnings of employees are carried out in accordance with the Law on Official Statistics and Official Statistical System of Montenegro (Official Gazette of Montenegro 18/12), the Law on the Records in the Field of Labour and Employment (Official Gazette of the Republic of Montenegro 69/03), and the Law on Consolidated Registration and Reporting System on Calculation and Collection of Tax and Contributions (Official Gazette of the Republic of Montenegro 29/05). Podgorica, Director, Gordana Radojevic, MSc

4 TABLE OF CONTENTS Page Preface... 4 Table of contents... 5 EARNNGS STATSTCS... 6 Monthly and semi-annual survey on employees and earnings of employees (RAD 1, RAD 1/P) 6 ntroduction... 6 Aim of survey... 9 Reporting units... 8 Data source... 8 Selection and coverage of reporting units... 8 Data collection... 9 Definition... 9 Calculation method for average earnings... 9 Types of data published by Statistical Office of Montenegro Dissemination STATSTCS ON EMPLOYMENT ntroduction Aim of survey Reporting units Data source Selection and coverage of reporting units Data collection Definition Types of data published by Statistical Office of Montenegro Data dissemination ncluding the data in the total number of employees Semi-annual survey on private entrepreneurs and their employees (RAD 15) Aim of survey Data source Coverage Reporting units and data collection method ncluding the data in the total number of employees Annexes

5 STATSTCS ON EARNNGS MONTHLY AND SEM-ANNUAL SURVEY ON EMPLOYEES AND ON EARNNGS OF EMPLOYEES (RAD 1, RAD 1/P MARCH AND SEPTEMBER) ntroduction The data on amount, changes, and structure of earnings of employees were collected by the surveys on incomplete monthly and semi-annual coverage of reporting units of all types of ownership. Until 1992, the statistics calculated the average net earnings paid for month, by dividing the wage volume paid for the reporting month with the number of employees to whom the payments referred. At the beginning of 1990s this methodological approach in the calculation and presentation of average net earnings paid for the month was under the question, because due to the well known events in the area of economy there appeared disturbances in the payment dynamics of earnings. Since January 1992, there was introduced the calculation of average earnings paid in a month, and per paid off employee. Since 1997, average gross and net earnings are calculated by dividing the earnings volume in the reporting month with the number of employees at the end of reporting month according to the the data of records on human resources. The data on average earnings refer to all employees working in the reporting month, regardless if they received or not this earning in that month. Within the monitoring system of employees and earnings of employees, there was used the JKD - Single Activity Classification, and from 2001 the KD - Activity Classification harmonised with the European Union standards: NACE Rev.1. n accordance with the Law on Natural Persons ncome Tax (Official Gazette of the Republic of Montenegro 65/01), and secondary legislation following after the mentioned law, definition of the term earnings was changed on 1 July Since then, term earnings is linked with the gross earnings. Legal basis for carrying out statistical survey Carrying out statistical survey Report on employees and earnings (wages) of employees is done based on the Programme of Statistical Surveys from 2009 to 2013 (Official Gazette of Montenegro 17/09) with filling the statistical form RAD-1 with the monthly dynamics, i.e. frequency. 7 Statistical Office of Montenegro

6 METHODOLOGCAL BASES 1. Aim of survey Aim of survey on earnings of employees is to provide reliable data on size, structure, and changes in average earnings by, for Montenegro, and by municipalities. Main characteristics collected are the following: number of employees in accordance with amount of average earnings, and amount of average earnings according to the level of educational attainment and gender of employees. 2. Reporting units Observation units and reporting units of statistical survey Monthly report on employees and earnings of employees (the questionnaire RAD 1) are enterprises, institutions, cooperatives, and other organisations, as well as units within their composition, regardless of the type of ownership (private, cooperative, joint or state), activity and legal status (if they are or not in the liquidation, insolvency or foundation process), and these according to the organisational and territorial principle, starting at the municipality level. f an enterprise or other organisation possesses units (parts) in its composition engaged in the activity different from the activity of main organisation (regardless of the municipality where they are located in) or which are placed out of the municipality of main organisation (regardless of the activity they are engaged in), then these units are also observation units, because they send the final report according to the activity they are engaged in, i.e. according to the municipality they are located in. 3. Data source The current financial and accounting documentation, as well as documentation of human resources service managed by reporting units, and in accordance with the Law on the Records in the Field of Labour and Employment (Official Gazette of the Republic of Montenegro 69/03). On the basis of this documentation, reporting units submit filled forms of RAD 1 to regional offices of Statistical Office of Montenegro MONSTAT not later than 5 th in a month for the previous month, and which are forwarded to Statistical Office of Montenegro by regional offices not later than 7 th in a month for the previous month. 4. Selection and coverage of reporting units Basic set of reporting units comprises: enterprises, institutions, organisations, cooperatives, and their territorially separate units introduced in the Statistical Business Register - SBR. 8

7 A principle introduced for the selection of units in the incomplete coverage is the principle of organisation size according to the number of employees. The units are selected by size, from larger to smaller, having in mind that, when the organisation ceases to work, the selection of units is done within the basic set in accordance with the characteristics of units which are replaced. Employees in private shops and independent professions are not included, thus the data on average earnings lack the data on their payments. Monthly coverage of units represents the unity for Montenegro regardless of the number of reporting units and number of employees by territorial parts. Monthly survey (RAD 1) is carried out on the incomplete coverage of approx reporting units with the 70% employees of the total number of employees in enterprises, institutions, cooperatives, and organisations, equally represented in all types of ownership. 5. Data collection Data on employees and earnings of employees are collected in monthly and semi-annual periodicity. There are used two questionnaires: RAD 1 (monthly) and RAD 1/P (semi-annual). The questionnaire for monthly survey collects the data on the number of employees at the end of reporting month, according to the human resource records, on number of employees having received the earnings in the reporting month, earnings volume, and volume of tax and contributions paid by employees in the reporting month. The total number of paid hours worked of employees who received earnings and number of employees according to the records on human resources. n addition to the data contained in the monthly questionnaire, semi-annual questionnaire also covers the data on the number of employees by gender, volume of earnings paid to employees by gender and education level, and on number of employees by the amount of earnings. Questionnaires filled based on the records kept on payments of earnings, and based on the human resource records of reporting unit, not later than 5 th in a month for previous month, are submitted by the reporting units to the regional offices of Statistical Office of Montenegro, responsible for the data collection for their territory. The reports are submitted to the Statistical Office of Montenegro until the 7 th in a month, where the calculation and logical control is done, as well as final data processing is performed with the data published on the 15 th in a month for previous month. The data submitted by enterprises, institutions, cooperatives, and other organisations represent the official secret, and they are not allowed to be published, but they are aggregated at different classification levels, and only after that they can be available to the users. 6. Definition Earnings of employees, referred to Article 78 of the Law on Labour (Official Gazette of Montenegro 49/08 from 15 August 2008, and 26/09 from 10 April 2009), and the Law on Amendments to the Law on Contributions for Obligatory Social nsurance (Official Gazette of Montenegro 78/10 from 29 December 2010), are gross earnings which cover the earnings for the work performed and time spent on work, increased earnings, payment of earnings, and other 9

8 personal earnings liable to tax for the income of natural persons defined by the law, collective contract, and working contract, except severance pay, welfare payments, separation allowance, and jubilee rewards. 10

9 7. Method of calculation of average earnings The data on paid earnings (wages) are collected since Methodological basis of this survey were harmonised with the international standards, units of selected sample existed, and average earnings are calculated by dividing the total paid volume for month with the number of employees paid wages referred to. From 1965 until the end of 1991, the average earnings were calculated by dividing the volume of earnings with the number of workers received the earnings for the given month. From 1991, a large number of reporting units experienced a change in the wage dynamics having an influence on the data collection on earnings paid to be done in a month. Since January 1997, and according to the guideline of ex-federal Statistical Office (from 21 February 1997), average earnings are calculated dividing the volume of earnings paid in the reporting month with the number of employees at the end of reporting month, in accordance with the human resource records. The data on average earnings refer to all employees that have worked in the reporting month, regardless of this earning was received by them in that month. Since January 2007 average earnings are calculated by dividing the volume of earnings paid with the number of employees that have received the earnings in that month. 8. Types of data published by Statistical Office of Montenegro The data on average earnings are monthly published in total at the level of Montenegro and by activity sectors, NACE Rev 1 classification, and in total by municipalities. Every month the following indices of nominal and real earnings by sectors of are published: Current month for previous month; Current period for the same period of previous year. Documentation tables are drafted twice in year (with the situation on 31 March, and 30 September) containing the data on the number of employees in enterprise, institution, and organisation by educational attainment level, and data on earnings amount for Montenegro total and by sectors of activity for women, as well as tables by the amount of earnings. Nominal index is calculated by comparing the nominal amount of average earnings in current month with nominal amount of average earning in a certain base period. Real index represents a ratio between index of nominal earnings without taxes and contributions, and consumer price index in an appropriate period. 12

10 9. Dissemination The data on average earnings are monthly published in the following releases: Average earnings (wages) in Montenegro by activity sectors, and Average earnings (wages) in Montenegro by municipalities. Data on average earnings are published in Monthly Statistical Review. Monthly releases are published in paper form, as well as in electronic form and downloadable at the website of Statistical Office of Montenegro. The data on average earnings are published at annual level within the following publications: Statistical Yearbook, and Montenegro in Figures. Average earnings and indices of average earnings are published: at the country level total, and at the municipality level. Average earnings and indices of average earnings are published for sectors and activity coverage. 12

11 GUDELNE FOR FLLNG (FORM RAD-1) Monthly report on employees and earnings of employees on form RAD-1 is submitted by business organisations and their units in its composition, institutions, and other organisations of all types of ownership by organisational and territorial principle at the municipality level. f business organisation, institution or other organisation possesses units in their composition out of municipality of their head office or if they are engaged in other activity compared with the parent company and organisation (regardless of municipality they are situated in), they do not show the data for these units in the report, because the mentioned units are obliged to submit a separate report to the statistical body at the territory they belong to. f this kind of unit does not possess the necessary data, parent company or organisation this unit belongs to, is obliged to provide the necessary data for filling this report. Report RAD-1 is filled in two copies, one is kept by the one who submits the report, and other is submitted to the responsible statistical body. 1. Data on unit the report refer to (enterprise, institution, cooperative, organisation, units in its composition) a) Name (enterprise) t is necessary to enter a complete and accurate name of enterprise, institution, cooperative or organisation the same as it is recorded in the statistical business register. n the case a unit in the composition of enterprise is engaged in other activity or it is placed in municipality different to the one of parent organisation, it is necessary to enter an accurate name of parent organisation, and then a name of unit in its composition. b) Register D number All eight digits of D number from the Statistical Business Register are entered. Ordinal number of unit in the composition Ordinal number of unit in the composition is entered in the same manner as it is recorded in the Uniform Register of Enterprises and nstitutions, and it only refers to units in the composition. n the case the report is submitted to parent company, this question is not answered (it is left empty). c) Type of organisation The type of organising enterprise, institution, cooperative or organisation, the same as it is kept in the Statistical Business Register. d) Type of ownership One option for the type of ownership is entered. The response can be: private, state, mixed, and without specified ownership. e) Origin of capital The origin of founding capital is entered. The response can be: domestic, foreign, and mixed or without specified capital.

12 f) Municipality, settlement, street, and phone The five-digit D number is entered which corresponds to the entered name of municipality in the report according to the valid Uniform Register of Geographical Units. 2. Activities (subgroup) The five-digit activity code by NACE Rev.1 classification is entered. Table 1. Earnings of employees paid in a month (in euro) The first row of table is entered with the amount of gross earnings paid off in the reporting month. The earnings in gross amount represent the sum of earnings amount without taxes and contributions (in net amount), and amount paid for taxes and contributions. n the second row of table, Taxes paid by Employee, there is entered the total amount of tax paid by employee for the reporting month. The tax paid by employer is not included. The third row of table, Contributions paid by employee, is entered with the total amount of contributions paid by employees for the reporting month. Contributions paid by employer are not included. The fourth row of table, Earnings without taxes and contributions, is entered with the total amount of earnings without taxes and contributions paid in reporting month. Earnings without taxes and contributions are equal to the difference between earnings, taxes paid by employees, and contributions paid by employees. n the fifth row of table, Number of employees the earnings is referring to, the number of employees to whom wages belong for the reporting month is entered. The sixth row of table, Other compensation, assistance and rewards (severance pay, welfare payments, separation allowance, and jubilee rewards), is entered with the total gross amount of the mentioned items. The seventh row of table, Number of employees whom other compensation, assistance, and rewards refer to, is entered with the number of employees to whom the earnings refer. The eighth row of table, Number of employees who received minimal earnings, is entered with the number of employees who received the minimal wage. Minimal earnings of employees for the standard work performed and full working time (176 hours in a month) cannot be lower than 30% of average earnings in Montenegro for previous semi-annual period (Article 80 of the Law on Labour, Official Gazette of Montenegro 49/08, and Article 10 of the General Collective Contract, Official Gazette of Montenegro 65/10). The ninth row of table, Date of payment, is entered with the date of payment occurred. Table 2 Paid hours worked in month The first row of table is filled with the total number of hours worked of employees who received the earnings.

13 Number of paid hours worked includes: performed hours worked (hours performed in the regular random time and overtime hours), and unperformed but paid hours within the legal person (vacation, holidays, and non-working days, sick leave up to 60 days, and other paid nut not performed hours). Number of paid hours worked does not include: unperformed hours worked paid out of legal person (hours of sick leave 60 days and over, hours of maternity leave, part-time hours of parent). Number of vacation hours of employees in the reporting month is entered in the second row of table. The third row of table is entered with the number of sick-leave hours of employees paid by employer (up to 60 days). Number of hours of state holidays and not working days defined by the law of employees in the reporting month is entered in the fourth row. The fifth row of table comprises the number of other hours worked paid but not performed of employees in that reporting month. Other paid but not performed hours worked include: paid absence in accordance with Law on Labour (marriage, child birth, heavy illness or death of family member, etc.). The sixth row of table is entered with the number of performed (actual) hours worked of employees in the reporting month. Performed hours worked include hours actually worked within the full working time, part working time, and overtime hours, also paid hours of waiting, delay and interruptions in the work caused not by employees. f business entity does not have the payment of earnings, hours worked are not presented in the reporting month. Table 3 Employees by data of human resource records The first row of table is entered with the number of employees at the end of previous reporting month according to the data of human resource records. The total number of employees by the data of human resource records also includes apprentices. There is entered the total number of employees, and number of women of the total. The second row of table is entered with the number of employees came during the reporting month. Total number of employees and number of women of that total are entered. Number of employees left during the reporting month is entered in the third row of table. Total number of employees and number of women of that are entered. The fourth row is entered with the number of employees at the end of reporting month. There is entered total number of employees and number of women of this number. Note Here should be noted special remarks related to the data in the Report, when there are significant changes in data, non-availability, and similar.

14 n case that the reporting unit pay also earnings not paid off for previous period, it is necessary to note for which months the paid difference refer that is contained in the presented amount of paid earnings in the Report. n the case that reporting unit did not perform the payment of earnings, also it is necessary to enter it within the note. The report is signed by the employee responsible for filling the report, and head of enterprises, institution, organisation or units in their composition, to which the report refer for month. ANNEXES 1. Monthly report on employees and earnings of employees paid off in a month RAD-1 2. Monthly report on employees and earnings of employees paid off in March RAD- 1p 3. Output tables release of Statistical Office of Montenegro 4. Output tables Monthly Statistical Review

15 Montenegro Statistical Office Podgorica V Proleterske 2 Form RAD-1 Annual Plan of Statistical Surveys for, Official Gazette of Montenegro 53/11 MONTHLY REPORT ON EMPLOYEES AND EARNNGS OF EMPLOYEES N MONTH Refusal to provide data, providing incomplete and inaccurate data or not providing data within the defined deadline shall be liable to a fine under Articles 67 and 69 of the Law on Official Statistics and Official Statistical System of Montenegro (Official Gazette of Montenegro 18/). The data provided in the report shall be only used for statistical purposes and shall not be individually published. Monthly report on employees and earnings of employees in form RAD-1 is submitted by business organisations and units in their composition, institutions and other organisations with all types of ownership by organisational and territorial principle at the municipality level. f business organisation, institution or other organisation possesses units in its composition out of the municipality of its head office or it is engaged in other economic activity in comparison with the parent organisation or other organisation (regardless of the municipality in which it is situated), the report does not present the data for these units, because they must submit a separate report to the statistical body at the territory in which they are placed. f this type of unit does not possess the necessary data, parent organisation or other organisation this unit belongs to, the unit must provide the necessary data for making this report. Report RAD-1 is filled in two copies; one is kept by the reporting units, and other one is submitted to the statistical authorities. 1. THE DATA ON UNT FOR WHCH THE REPORT S SUBMTTED (BUSNESS ORGANSATON, NSTTUTON, ORGANSATON, UNT N THE COMPOSTON) a) Name (enterprise) (Territorially separated unit enters the name of enterprise it belong to, and its name) FLLED BY STATSTCS Ordinal number from the address book b) D number of single register Ordinal number of unit in the composition c) Municipality Place Street and number Phone Contact person Phone number and 2. Activity Activity classification (group of activity classification NACE Rev 2.2)

16 Table 1 EARNNGS EMPLOYEES PAD N A MONTH (in EUR) 1. Earnings (gross) 2. Taxes paid by employees 3. Contributions paid by employees 4. Earnings without taxes and contributions = (1-2-3) 5. Number of employees the earnings refer to 6. Other compensation, assistance and rewards (severance pay, welfare payments, separation allowance, and jubilee rewards) THS AMOUNT S NOT NCLUDED N EARNNGS, but separately reported in this row (in gross amount). 7. Number of employees to who other compensation, assistance, and rewards are referring 8. Number of employees having received minimal earnings 9. Date of payment Table 1: Row 1: Gross earnings comprise the earnings for the work performed and time spent on the work, increased earnings, compensation of salary, and other earnings defined by the law, collective contract and working contract, except for severance pay, welfare payments, separation allowance, and jubilee rewards. Row 2: Tax paid by employee, defined by the Law on Tax on ncome of Natural Persons (Official Gazette of Montenegro 65/01, 37/04, and 78/06, and the Law on Amendments to the Law on Tax on ncome of Natural persons (Official Gazette of Montenegro 86/09). Row 3: Contributions for social insurance paid by employees are calculated by the tax basis comprising the gross earnings, in accordance with the Law on contributions for obligatory social insurance (Official Gazette of Montenegro 13 from 18 December 2007), and the Law on Amendments to the Law on Contributions for Obligatory Social nsurance (Official Gazette of Montenegro 79/08, and 86/09, and 78/10). Row 4: There are presented earnings without taxes and contributions comprising the difference between earnings and tax and contributions for social insurance paid by employee = (1-2-3). Row 5: Number of employees who received the earnings is presented here (from the payment list, it is not calculated from the number of hours worked). Row 6: Other compensation, assistance and rewards (severance pay, welfare payments, separation allowance, and jubilee rewards), in gross amount. Row 7: Number of employees who received other compensation, assistance, and rewards is entered here. Row 8: Number of employees having received minimal earnings is entered. Minimal earnings of employees for work performed and full working time (176 hours in month) may not be lower than 30% of average earnings in Montenegro for previous semi-annual period (Article 80 of the Law on Labour (Official Gazette of Montenegro 49/08), and Article 10 of the General Collective Contract (Official Gazette of Montenegro 65/10 from 15 November 2010)). Table 2. HOURS WORKED PAD OFF N A MONTH 1. Total number of paid hours worked of employees having received the earnings 2.1. Hours of annual leave 2. Paid but performed hours worked 2.2. Hours of sick leave paid by employer (up to 60 days) 2.3. Public holidays and non-working days defined by the law 2.4. Other paid but not actually performed hours worked 1 3. Hours actually worked = 1 - ( ) 1 Other paid but not performed/worked hours cover: paid leave in accordance with the Law on Labour (marriage contracted, child birth, serious illness or death of family member, etc.). Number of paid hours worked covers: performed hours worked (hours worked under regular working time and overtime hours), and not performed/worked, but paid hours in the legal entity (annual leave, holidays and non-working days, sick leave up to 60 days and other paid but not performed hours).

17 Number of paid hours worked does not include: not performed hours worked paid outside legal entity (hours of sick leave longer than 60 days, hours of maternity leave, part-time hours for parents, etc.). Performed hours worked include hours actually worked (actual work) within the full-working time, part time and overtime, and include paid hours of waiting and work stoppage not caused by employees. NOTE: f a business entity does not paid off earnings, hours worked should not be reported in the reporting month. Table 3. EMPLOYEES ACCORDNG TO THE HUMAN RESOURCE RECORDS DATA Employees (including apprentices) Total Women 1. Number of employees at the end of previous reporting month 2. Arrived during the reporting month 3. Left during the reporting month 4. Number of employees at the end of reporting month (total = 1+2-3) Table 3 presents employees entered into the employment for permanent or temporary period, regardless if they work full or part time. The data also include apprentices. Persons working on the basis of contract for occasional and temporary, contract with youth and student services. Note For additional information, contact Section for Labour Market Statistics, phone: and Name and surname of person filled this form (М.P.) Signature of manager Montenegro Statistical Office Podgorica V Proleterske 2 Form RAD-1 Annual Plan of Statistical Surveys for (Official Gazette of Montenegro 53/11) MONTHLY REPORT ON EMPLOYEES AND EARNNGS OF EMPLOYEES N MARCH Refusal to provide data, providing incomplete and inaccurate data or not providing data within the defined deadline shall be liable to a fine under Articles 67 and 69 of the Law on Statistics and Statistical System of Montenegro (Official Gazette of the Republic of Montenegro 18/). The data provided in the report shall be only used for statistical purposes and shall not be individually published. Monthly report on employees and earnings of employees in form RAD-1 is submitted by business organisations and units in their composition, institutions and other organisations with all types of ownership by organisational and territorial principle at the municipality level. f business organisation, institution or other organisation possesses units in its composition out of the municipality of its head office or it is engaged in other economic activity in comparison with the parent organisation or other organisation (regardless of the municipality in which it is situated), the report does not present the data for these units, because they must submit a separate report to the statistical

18 body at the territory in which they are placed. f this type of unit does not possess the necessary data, parent organisation or other organisation this unit belongs to, the unit must provide the necessary data for making this report. Report RAD-1 is filled in two copies; one is kept by the reporting units, and other one is submitted to the statistical authorities. 1. THE DATA ON UNT FOR WHCH THE REPORT S SUBMTTED (BUSNESS ORGANSATON, NSTTUTON, ORGANSATON, UNT N THE COMPOSTON) a) Name (enterprise) (Territorially separated unit enters the name of enterprise it belong to, and its name) Ordinal number from the address book FLLED BY STATSTCS b) D number of single register Ordinal number of unit in the composition c) Municipality Place Street and number Phone Contact person Phone number and 2. Activity Activity classification (group of activity classification NACE Rev 2.2) Table 1 EARNNGS EMPLOYEES PAD OFF N MARCH EUR) (in 1. Earnings (gross) 2. Taxes paid by employees 3. Contributions paid by employees 4. Earnings without taxes and contributions = (1-2-3) 5. Number of employees the earnings refer to 6. Other compensation, assistance and rewards (severance pay, welfare payments, separation allowance, and jubilee rewards) THS AMOUNT S NOT NCLUDED N EARNNGS, but separately reported in this row (in gross amount). 7. Number of employees to who other compensation, assistance, and rewards are referring 8. Number of employees having received minimal earnings 9. Date of payment

19 Table 1: Row 1: Gross earnings comprise the earnings for the work performed and time spent on the work, increased earnings, compensation of salary, and other earnings defined by the law, collective contract and working contract, except for severance pay, welfare payments, separation allowance, and jubilee rewards. Row 2: Tax paid by employee, defined by the Law on Tax on ncome of Natural Persons (Official Gazette of Montenegro 65/01, 37/04, and 78/06, and the Law on Amendments to the Law on Tax on ncome of Natural persons (Official Gazette of Montenegro 86/09). Row 3: Contributions for social insurance paid by employees are calculated by the tax basis comprising the gross earnings, in accordance with the Law on contributions for obligatory social insurance (Official Gazette of Montenegro 13 from 18 December 2007), and the Law on Amendments to the Law on Contributions for Obligatory Social nsurance (Official Gazette of Montenegro 79/08, and 86/09, and 78/10). Row 4: There are presented earnings without taxes and contributions comprising the difference between earnings and tax and contributions for social insurance paid by employee = (1-2-3). Row 5: Number of employees who received the earnings is presented here (from the payment list, it is not calculated from the number of hours worked). Row 6: Other compensation, assistance and rewards (severance pay, welfare payments, separation allowance, and jubilee rewards), in gross amount. Row 7: Number of employees who received other compensation, assistance, and rewards is entered here. Row 8: Number of employees having received minimal earnings is entered. Minimal earnings of employees for work performed and full working time (176 hours in month) may not be lower than 30% of average earnings in Montenegro for previous semi-annual period (Article 80 of the Law on Labour (Official Gazette of Montenegro 49/08), and Article 10 of the General Collective Contract (Official Gazette of Montenegro 65/10 from 15 November 2010)). Таb. 2 HOURS WORKED PAD OFF N MONTH 1. Total number of paid hours worked of employees having received the earnings 2.1. Hours of annual leave 2. Paid but performed hours worked 2.2. Hours of sick leave paid by employer (up to 60 days) 2.3. Public holidays and non-working days defined by the law 2.4. Other paid but not actually performed hours worked 1 3. Hours actually worked = 1 - ( ) 1 Other paid but not performed/worked hours cover: paid leave in accordance with the Law on Labour (marriage contracted, child birth, serious illness or death of family member, etc.). Number of paid hours worked covers: performed hours worked (hours worked under regular working time and overtime hours), and not performed/worked, but paid hours in the legal entity (annual leave, holidays and non-working days, sick leave up to 60 days and other paid but not performed hours). Number of paid hours worked does not include: not performed hours worked paid outside legal entity (hours of sick leave longer than 60 days, hours of maternity leave, part-time hours for parents, etc.). Performed hours worked include hours actually worked (actual work) within the full-working time, part time and overtime, and include paid hours of waiting and work stoppage not caused by employees. NOTE: f a business entity does not paid off earnings, hours worked should not be reported in the reporting month. Table 3. EMPLOYEES ACCORDNG TO THE HUMAN RESOURCE RECORDS DATA

20 Employees (including apprentices) Total Women 1. Number of employees at the end of previous reporting month 2. Arrived during the reporting month 3. Left during the reporting month 4. Number of employees at the end of reporting month (total = 1+2-3) Table 3 presents employees entered into the employment for permanent or temporary period, regardless if they work full or part time. The data also include apprentices. Persons working on the basis of contract for occasional and temporary, contract with youth and student services. Table 4 EARNNGS OF EMPLOYEES PAD N MARCH, NUMBER OF EMPLOYEES RECEVED EARNNGS AND NUMBER OF EMPLOYEES BY HUMAN RESOURCE RECORDS N MARCH Ordi nal num ber of Level of education Mass of earnings total (Table-1 Row-1) Number of employees Who received the earnings (Table-1 Row-5- Total) By human resource records (Table-3 Row- 4-Total) Mass of earnings paid to women Number of female employees Who received earnings (Table-1 Row-5a) 1. TOTAL 2. High education 3. Post-secondary education 4. Secondary education 5. Lower education 6. Highly qualified 7. Qualified 8. Semi-qualified 9. Unqualified The level of educational attainment (necessary qualification) for performing certain jobs is a level defined by the working position (general act, job description, enterprise or other organisation). Employees are entered by the level of educational attainment having received the earnings, and number of employees by human resource records. By human resource records (Table-3 Row-4 - Women) TABLE 5 EMPLOYEES BY HUMAN RESOURCE RECORDS BY LEVEL OF WAGE (TABLE 1, ROW 1) PAD N MARCH 1. TOTAL 2. Did not receive the earnings 3. Received up to 200 EUR EUR EUR EUR EUR EUR EUR EUR EUR and over All employees are presented by the human resource records who received earnings regardless of number of hours they worked in reporting month. Note For additional information, contact Section for Labour Market Statistics, phone: and

21 Name and surname of person filled this form (М.P.) Signature of manager

22 AVERAGE EARNNGS (WAGES) June EARNNGS NDCES TOTAL: Name of sector V V Earnings (gross) half half half V Earnings without tax and contributions (net) V half half half Nominal earnings (gross) V V half half half half Nominal earnings without tax and contributions (net) V V half half half half Real earning s without taxes and contrib utions (net) V V Agriculture, forestry and fishery Mining and quarrying Manufacturing Electricity, gas, steam and air conditioning supply Water supply, sewerage, waste management Construction Whole sale and retail trade, repair of motor vehicles Transport and storage Accommodation and food service nformation and communication Financial and insurance Real estate Professional, scientific, and technical Administrative and support service 7

23 AVERAGE EARNNGS (WAGES) January EARNNGS NDCES TOTAL: Name of sector Earnings (gross) X Ø Earnings without tax and contributions (net) and contributions (net) X Ø Nominal earnings (gross) - X- - Ø- - - Nominal earnings without tax and contr. (net) and contrib. (net) - X- - Ø- - - Real earnings without tax and contr. (net) - X- Agriculture, forestry and fishery Mining and quarrying Manufacturing Electricity, gas, steam and air conditioning supply Water supply, sewerage, waste management Construction Whole sale and retail trade, repair of motor vehicles Transport and storage Accommodation and food service nformation and communication Financial and insurance Professional, scientific, and technical Administrative and support service 8

24 AVERAGE EARNNGS (WAGES) December, annual average, first and second half-year of EARNNGS NDCES Name of sector Earnings (gross) Earnings without tax and contributions (net) and contributions(net) Nominal earnings (gross) Nominal earnings without tax and contr.(net) Real earnings without tax and contrib. (net) and contr. TOTAL: X Ø Ø half half X Ø Ø half half X X Ø Ø half half X X Ø Ø half half Ø Ø Agriculture, forestry and fishery Mining and quarrying Manufacturing Electricity, gas, steam and air conditioning supply Water supply, sewerage, waste management Construction Whole sale and retail trade, repair of motor vehicles Transport and storage Accommodation and food service nformation and communication Financial and insurance Real estate Professional, scientific, and technical Administrative and support service 9

25 ZARADE PO SEKTORMA DJELATNOST EARNNGS BY ACTVTY SECTORS PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro Ukupno Total poljoprivreda, šumarstvo i ribarstvo Agriculture, forestry and Fishing vađenje ruda i kamena Mining and quarrying prerađivačka industrija Manufacturing snabdijevanje električnom energijom, gasom, parom i klimatizacija Electricity,gas, steam and air conditioning supply snabdijevanje vodom, upravljanje otpadnim vodama, kontrolisanje procesa uklanjanja otpada i sl. Water supply, sewerage, waste management and remediation Ø 2010 Ø V V V V V X X X X / /nastavak/ / continued/ PO SEKTORMA / BY ACTVTY SECTORS građevinarstvo Constructio n trgovina na veliko i malo, popravka motornih vozila i motocikala Wholesale and retail trade, repair of motor vehicles and motor recycles saobraćaj i skladištenje Transport, and storage usluge smještaja i ishrane Accommodation and food service informisanje i komunikacije nformation and communication finansijske djelatnosti i djelatnosti osiguranja Financial and insurance poslovanje s nekretninama Real estate Ø 2010 Ø V V V V V X X X X / 12

26 ZARADE PO SEKTORMA DJELATNOST GROSS WAGES BY ACTVTY SECTORS PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro stručne, naučne i tehničke djelatnosti Professional, scientific and technical administrativne i pomoćne uslužne djelatnosti Administrative and support service državna uprava i odbrana, obavezno soc. osiguranje Public administration and defence, compulsory social security obrazovanje Education zdravstvena i socijalna zaštita Human health and social work umjetnost, zabava i rekreacija Arts, Entertainment and recreation ostale uslužne djelatnosti Other service Ø 2010 Ø V V V V V X X X X / 13

27 ZARADE BEZ POREZA DOPRNOSA PO SEKTORMA DJELATNOST WAGES WTHOUT TAXES AND CONTRBUTONS BY ACTVTY SECTORS PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro Ukupno Total poljoprivreda, šumarstvo i ribarstvo Agriculture, forestry and Fishing vađenje ruda i kamena Mining and quarrying prerađivačka industrija Manufacturing snabdijevanje električnom energijom, gasom, parom i klimatizacija Electricity,gas, steam and air conditioning supply snabdijevanje vodom, upravljanje otpadnim vodama, kontrolisanje procesa uklanjanja otpada i sl. Water supply, sewerage, waste management and remediation Ø 2010 Ø V V V V V X X X X / /nastavak/ / continued/ PO SEKTORMA / BY ACTVTY SECTORS građevinarstvo Constructio n trgovina na veliko i malo, popravka motornih vozila i motocikala Wholesale and retail trade, repair of motor vehicles and motor recycles saobraćaj i skladištenje Transport, and storage usluge smještaja i ishrane Accomodation and food service informisanje i komunikacije nformation and communication finansijske djelatnosti i djelatnosti osiguranja Financial and insurance poslovanje s nekretninama Real estate Ø 2010 Ø V V V V V X X X X / 14

28 ZARADE BEZ POREZA DOPRNOSA PO SEKTORMA DJELATNOST EARNNGS WTHOUT TAXES AND CONTRBUTONS BY ACTVTY SECTORS PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro stručne, naučne i tehničke djelatnosti Professional, scientific and technical administrativne i pomoćne uslužne djelatnosti Administrative and support service državna uprava i odbrana, obavezno soc. osiguranje Public administration and defence, compulsory social security obrazovanje Education zdravstvena i socijalna zaštita Human health and social work umjetnost, zabava i rekreacija Arts, Entertainment and recreation ostale uslužne djelatnosti Other service Ø 2010 Ø V V V V V X X X X / 15

29 NDEKS PROSJECNH ZARADA PO SEKTORMA DJELATNOST NDCES OF AVERAGE EARNNGS BY ACTVTY SECTOR Ø=100 PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro Ukupno Total poljoprivreda, šumarstvo i ribarstvo Agriculture, forestry and Fishing vađenje ruda i kamena Mining and quarrying prerađivačka industrija Manufacturing snabdijevanje električnom energijom, gasom, parom i klimatizacija Electricity,gas, steam and air conditioning supply snabdijevanje vodom, upravljanje otpadnim vodama, kontrolisanje procesa uklanjanja otpada i sl. Water supply, sewerage, waste management and remediation Ø 2010 Ø V V V V V X X X X / /nastavak/ / continued/ PO SEKTORMA / BY ACTVTY SECTORS građevinarstvo Constructio n trgovina na veliko i malo, popravka motornih vozila i motocikala Wholesale and retail trade, repair of motor vehicles and motor recycles saobraćaj i skladištenje Transport, and storage usluge smještaja i ishrane Accomodation and food service informisanje i komunikacije nformation and communication finansijske djelatnosti i djelatnosti osiguranja Financial and insurance poslovanje s nekretninama Real estate Ø 2010 Ø V V V V V X X X X / 16

30 NDEKS PROSJECNH ZARADA PO SEKTORMA DJELATNOST NDCES OF AVERAGE EARNNGS BY ACTVTY SECTOR PO SEKTORMA / BY ACTVTY SECTORS Ø=100 Crna Gora Montenegro stručne, naučne i tehničke djelatnosti Professional, scientific and technical administrativne i pomoćne uslužne djelatnosti Administrative and support service državna uprava i odbrana, obavezno soc. osiguranje Public administration and defence, compulsory social security obrazovanje Education zdravstvena i socijalna zaštita Human health and social work umjetnost, zabava i rekreacija Arts, Entertainment and recreation ostale uslužne djelatnosti Other service Ø 2010 Ø V V V V V X X X X / 17

31 NDEKS PROSJECNH ZARADA PO SEKTORMA DJELATNOST NDCES OF AVERAGE EARNNGS BY ACTVTY SECTOR Ø=100 PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro Ukupno Total poljoprivreda, šumarstvo i ribarstvo Agriculture, forestry and Fishing vađenje ruda i kamena Mining and quarrying prerađivačka industrija Manufacturing snabdijevanje električnom energijom, gasom, parom i klimatizacija Electricity,gas, steam and air conditioning supply snabdijevanje vodom, upravljanje otpadnim vodama, kontrolisanje procesa uklanjanja otpada i sl. Water supply, sewerage, waste management and remediation Ø 2010 Ø V V V V V X X X X / /nastavak/ / continued/ PO SEKTORMA / BY ACTVTY SECTORS građevinarstvo Constructio n trgovina na veliko i malo, popravka motornih vozila i motocikala Wholesale and retail trade, repair of motor vehicles and motor recycles saobraćaj i skladištenje Transport, and storage usluge smještaja i ishrane Accommodation and food service informisanje i komunikacije nformation and communication finansijske djelatnosti i djelatnosti osiguranja Financial and insurance poslovanje s nekretninama Real estate Ø 2010 Ø 2010 V V V V V X X X X / 18

32 NDEKS PROSJECNH ZARADA BEZ POREZA DOPRNOSA PO SEKTORMA DJELATNOST NDCES OF AVERAGE EARNNGS WTHOUT TAXES AND CONTRBUTON BY ACTVTY SECTOR Ø=100 PO SEKTORMA / BY ACTVTY SECTORS Crna Gora Montenegro stručne, naučne i tehničke djelatnosti Professional, scientific and technical administrativne i pomoćne uslužne djelatnosti Administrative and support service državna uprava i odbrana, obavezno soc. osiguranje Public administration and defence, compulsory social security obrazovanje Education zdravstvena i socijalna zaštita Human health and social work umjetnost, zabava i rekreacija Arts, Entertainment and recreation ostale uslužne djelatnosti Other service Ø 2010 Ø 2010 V V V V V X X X X / 19

33 AVERAGE EARNNGS (GROSS) BY MUNCPALTES O p š t i n e / Municipalities in EUR Bar Berane Bijelo Polje Budva Žabljak Kolašin Kotor Andrijevica Danilovgrad Mojkovac Nikšić Ø 2008 Ø 2009 Ø 2010 Ø - V2010 Ø - V 2010 V V X X X X V V V V - V /- V 2010 AVERAGE EARNNGS WTHOUT TAXES AND CONTRBUTONS (NET) BY MUNCPALTES in EUR O p š t i n e / Municipalities Bar Berane Bijelo Polje Budva Žabljak Kolašin Kotor Andrijevica Danilovgrad Mojkovac Nikšić Ø 2008 Ø 2009 Ø 2010 Ø - V 2010 Ø - V V V X X X X V V V V - V /- V

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35 EMPLOYMENT STATSTCS 1. ntroduction Data on annual and monthly number of employees are collected from the records regulated by the Law on the Records in the Field of Labour and Employment (Official Gazette of the Republic of Montenegro 69/03); they are kept by the Central Register of Tax Administration, and regularly used by the Statistical Office of Montenegro. 2. Legal basis for conducting statistical survey Conducting the statistical survey on employees is performed based on Law on Official Statistics and Official Statistical System of Montenegro (Official Gazette of Montenegro 18/12), Programme of Statistical Surveys (Official Gazette of the Republic of Montenegro 17/09), and Annual Plan of Statistical Surveys for (Official Gazette of Montenegro 15/11). 3. Aim of survey The aim of monthly survey on employees is to provide reliable and relevant data on number, dynamics, and structure of employees, at the level of activity sector, and with the monthly frequency, as well as at the level of municipalities - total. 4. Coverage These records cover employees in enterprises, institutions, and organisations of all types of ownership, as well as foreigners employed in our country. Employees do not include persons working on the temporary basis or on the basis of contract on temporary and occasional. The classification of employees by has been done since 2001 based on the activity classification - KD which is based on the EU standard: NACE Rev.1, and since, by classification NACE Rev Definitions Employees are all persons having entered into employment in enterprise, institution or organisation or individual employer, regardless if they entered into employment on permanent or temporary, and if they work on full-time or part-time basis. Since 1 January 2009, the total number of employees in Montenegro also includes foreign persons in employment on the basis of Article 1 of the Law on Employment and Work of Foreigners (Official Gazette of Montenegro 22/08), having entered into force on 1 January 2009, A foreigner can be employed, i.e. work in Montenegro under the conditions determined by law and collective agreement, in accordance with the ratified international agreements and generally accepted international law rules. 22