The actualization is estimated on the basis of the four-yearly surveys and partial up-to-date with the available information.

Transcription

1 COUNTRY SPECIFIC CHARACTERISTICS CONCERNING ANNUAL LABOUR COST STATISTICS (Situation: ) Country name: BELGIUM Annual Labour Cost 1996: local units : C-G LC structure, hourly labour cost for the industry (C-F), monthly labour cost for services (G and NACE Rev ) 1999 :C-G 2000: enterprises : C-K 2004: local units : C-K and M-O annual The actualization is estimated on the basis of the four-yearly surveys and partial up-to-date with the available information. 1996, 2000 and 2004: all information of the four-yearly survey the calculation of the evolution of wages and salaries: Actualization with results of a half-yearly survey (reference period: April and October) on salaries (hourly for the industry (C-F) and monthly for services (G and Nace Rev ) Actualization of the social security paid by the employer : with a comparison of the legal tariffs of contribution for the social security of one year with the previous year The actualization is based on the administrative files of the National Social Security Office for employers who have a declaration for the 4 quarters of the year. (there are no estimations for employers with less than 4 quarters to avoid seasonal effects) There is information on wages and salaries and the social security paid by employer but no information on other costs. For the actualization of the structure of the labour cost the evolution is calculated by comparing the different labour costs elements (D11, D1111 and D12) of the actual year with the previous year. For the hourly and monthly labour cost the total labour cost (for each employer) is devised by the number of full time equivalents (the full time and the part-time employees are converted to full-time units) and compared with the previous year to obtain the evolution. 1

2 L'actualisation comprend 3 postes généraux: - D11= les salaires et traitements - D12 = les cotisations sociales à la charge de l'employeur. -D2, D3, D4, D5 = Autres coûts - Lorsqu'il s'agit d'une année d'enquête, on prend les chiffres de l'enquête (Exemple: 2004 il y avait une enquête donc on reprend les pourcentages repris dans l'enquête (plus complet)). >> But garder une certaine cohérence avec ce qui est publié pour l'enquête. - Pour les autres années, on calcule une évolution sur base des fichiers administratifs (exemple : pour 2005, on prend les fichiers administratifs de 2004 et 2005, on calcul l'évolution des variables que l'on y trouve et on applique l'évolution aux chiffres de l'enquête 2004). Pour calculer l'évolution, on se base uniquement sur les variables que l'on retrouve dans les fichiers administratifs de l'onss (l Office National de Sécurité Sociale). Il s agit de 4 fichiers trimestriels (période T +7) par année. Les calcules se font uniquement sur base des entreprises qui ont fait une déclaration pour les 4 trimestres. Les variables suivantes sont utilisées : > Pour les salaires : salaires, salaires forfaitaires + Salaires attente + Primes+ Pec Vac. > Pour les cotisations : cotisations patronales + cotisations spéciales + Cotisations AEL+ COTVO-C + COTVO_NC+ montant AEL et PREAVIS et on en soustrait les MNTRED 2

3 Country name: BULGARIA Annual Enterprises Survey on Labour ; Labour Cost Survey 2004 (for the year 2004) Annual Enterprises Survey on Labour - all NACE sections; all size classes; cost components D.2 - Vocational training costs, D.3 - Other expenditure paid by the employer and D.5 - Subsidies received by the employer are not covered; Labour Cost Survey 2004 all size classes and all NACE sections except agriculture, hunting, forestry and fishing. Annual Enterprises Survey on Labour annual; Labour Cost Survey 2004 four yearly. For all the years except 2004 source census Annual enterprises Survey on Labour Average hourly labour costs = (D.1+D.4)/B.1 total annual number of hours worked; Average monthly labour costs = ((D.1+D.4)/(total number of employees in FTU))/12; Total annual labour costs = (D1+D4). Total wages and salaries = Wages and salaries in cash + Wages and salaries in kind; Direct remuneration and bonuses = Wages and salaries in cash Payments for days not worked; Employers social contributions = Employers actual social contributions + Employers imputed social contributions; Other labour costs = D.4 For year 2004 source Labour Cost Survey 2004 Average hourly labour costs = (D.1+D.2+D.3+D.4-D.5)/B.1 total annual number of hours worked; Average monthly labour costs = (D.1+D.2+D.3+D.4-D.5)/(total number of employees in FTU))/12; Total annual labour costs = (D.1+D.2+D.3+D.4-D.5). Total wages and salaries =D.11; Direct remuneration and bonuses = D.1111; Employers social contributions =D.12; Other labour costs = (D2+D3+D4-D5) 3

4 Country name: CZECH REPUBLIC Labour Costs, (sample survey ) The labour costs data cover : - NACE Rev. 1.1 C-O, including section L - Enterprises with 1 or more employees. Annual Units that failed to respond the economic activity were first to check. No imputation was made where the activity was terminated permanently or temporarily, but for the whole year under survey (units outside the sample overcoverage). As the units are chosen from the Business Register at the end of the reference year, the under-coverage is supposed to be practically none. An imputation method was used to fill in the questionnaire for economically active units that failed to do so (unit non-response). For random sampled units (units with fewer than 500 employees), the imputation groups were chosen to be identical to the stratification used to sample the units. For units measured exhaustively (500+ employees), the imputation groups were constructed in a similar way, i.e. according to the CZ-NACE divisions. The imputation used the method of averages (average value of indicator per employee multiplied by the number of employees stated in the BR or average per enterprise, depending on the nature of the indicator imputed). The characteristics were calculated for individual imputation groups and a set of completed questionnaires. Imputation rates will be calculated in the next report. For units that did not respond and for which attempts to establish whether or not they were economically active at all were not successful (few cases), the imputation used averages the calculation of which also included inactive units (zero values), so that the degree of uncertainty concerning their economic activity would be taken account of (i.e. it was assumed that the probability of uncertainty corresponded to the share of provably revealed inactive units in the sample in a given imputation group. Item non-response is not imputed. The questionnaire is checked so that it could be considered as filled in and the unit is contacted (if possible) in the event of incompleteness errors. Should a quantitative indicator remains unfilled in the questionnaire and the questionnaire still meets prescribed logic checks, the value of such an indicator is considered and processed as a zero value. Given the fact that the unit non-response was dealt with by means of imputation methods, estimates for the whole population (grossing up to the basic population) used weights calculated when the stratified sampling was made. The weights were inverse values of probabilities of including the unit in the sample (Horwitz- Thompson estimator). No models were used in the CR, because: the tax year did not have to be adjusted to the calendar year, as the survey includes costs charged in the reference period to be paid; data for reporting units with fewer than 10 employees measured on the questionnaire and grossed up to the basic population in the same way as data for the other reporting units; no administrative sources were used in the survey. Only the data measured were processed. 4

5 Country name: GERMANY Labour Cost Survey and Labour Cost Index are used for the calculation of the annual estimation of labour costs. Coverage of Annual Labour Cost, Labour Cost Survey and Labour Cost Index: NACE sections C to O. The Labour Cost Survey covers enterprises with more than ten employees. Labour Cost Survey: four-yearly survey (2000, 2004, ) Labour Cost Index: quarterly calculation using different data sources Every four years (2000, 2004): results of Labour Cost Survey. Between 2000 and 2004, before 2000 and after 2004: results of Labour Cost Survey are updated using quarterly growth rates of the Labour Cost Index Germany publishes its own calculation of the yearly estimation of labour costs. The difference between the national and the European calculation is the treatment of apprentices. While according to the European definition of labour costs apprentices are included in labour costs and hours worked, their hours worked are excluded in the national definition. Hence, the national publications of German labour costs show higher results than the European one. 5

6 Country name: SPAIN There are several sources depending on the reference period of the data: - Data for 1996 and 2000 are the results of the four-yearly Labour Costs Survey. - Data from 1997 to 1999 have been estimated using as an indicator the data from the Quarterly wages and salaries survey of these years adjusted to the growth between both surveys. - Data from 2001 onwards are the results of the Annual Labour Cost Survey. - Data from 1996 to 1999 relate to enterprises with 10 or more employees and sections C-K of NACE Rev.1. - Data for 2000 relate to enterprises with 10 or more employees and sections C-O except L of NACE Rev.1. - Data from 2001 onwards relate to all size enterprises and sections C-O except L of NACE Rev.1. Since 2001 is an annual survey Since 2001 the data are based on a sample survey carried out annually. The sample consists of more than19,000 local units from the General Register of Social Security Contribution Accounts, issued by Central Treasury for Social Security. The type of sampling used corresponds to a stratified random sample with optimal allocation. The stratification criterion took three variables into account: the Autonomous Community (18 in total, with Ceuta and Melilla taken together), the economic activity at CNAE-93 level (54 divisions) and the size of the units (8 size strata). Separate ratio estimators, using the number of employees in the Directory Register of Social Security Contribution Accounts as the auxiliary variable are used to calculate the population estimates. 6

7 Country name: FRANCE Enquête sur le Coût de la Main d œuvre (ECMO), comptabilité nationale, Indice du Coût du Travail (LCI) Entreprises de 10 salariés ou plus des sections Cà K, M, N et O de la Nace Rev 1.1 L enquête ECMO a lieu tous les quatre ans. Les données de comptabilité nationale sont annuelles. L indice du coût du travail (LCI) est trimestriel. 3 séries sont demandées : - coût horaire du travail par section de la Nace : il est calculé à partir de l ECMO tous les 4 ans, selon les formules données dans la notice explicative. Pour les années intermédiaires, on applique les évolutions du LCI par section. - coût mensuel du travail par équivalent temps plein (par section de la Nace) : La série est produite à partir de la série précédente, et de séries d heures travaillées et d effectifs EQTP par secteur d activité et par année issues de la comptabilité nationale. Le coût obtenu est annuel, on le divise ensuite par 12 pour obtenir un coût mensuel. - Structure des coûts : la décomposition annuelle entre salaires et charges est obtenue à partir du LCI. La décomposition plus fine du salaire et des charges est celle estimée à partir de la tendance sur les années précédentes - évolution moyenne calée sur l ECMO les années de disponibilité, ne disposant d aucune autre source dans l intervalle. 7

8 Country name: LATVIA Quarterly Survey on Employment and Wages and since administrative data of the State Revenue Service for micro enterprises. Annual Annual labour costs are calculated in accordance with methodology stated in Gentlemen Agreement i.e. all definitions correspond to the variables in Regulation 1726/1999 as amended by Regulation 1738/2005: Total annual labour costs = (D1 + D2 + D3 + D4 - D5) Total annual number of hours worked by all employees = B1 Total number of employees (expressed as full-time units) = (A11+A121+A131) Average hourly labour cost = (total annual labour cost) / (total number of hours worked) = (D1+D2+D3+D4 - D5) / (B1) Average monthly labour cost = (Total annual labour cost / 12) Total number of employees = (D1+D2+D3+D4 - D5) /(12 * (A11+A121+A131)) All variables are collected on a quarterly basis in order to provide quarterly labour costs indexes; the only exception is variables D2 and D3 that are available only in the years when Labour Costs Survey (LCS) is carried out. These variables are estimated multiplying D1 with the share of D2 and D3 derived from the latest available LCS. Each quarter the hourly labour costs using for calculation of quarterly labour costs indexes are published in Monthly Bulletin and monthly/quarterly database of CSB. These figures don t contain variables D2 and D3. In annual figures` database hourly labour costs are published in accordance with methodology stated in Gentlemen Agreement. 8

9 Country name: LITHUANIA For 1996, 2000, 2004 Labour Costs Survey; For : Annual Survey on Earnings, Monthly Survey on Earnings, Labour Costs Survey 1996; For Quarterly Survey on Wages and Salaries, Labour Costs Survey 2000; For Quarterly Survey on Wages and Salaries, Labour Costs Survey 2004, the database of the Board of the State Social Insurance Fund (SODRA). Economic activity coverage. For : C to K by NACE Rev. 1.1, because sections L to O by NACE Rev. 1.1were not surveyed in Labour Costs Survey 1996; For : C to O by NACE Rev Enterprise coverage. The statistical data are collected from all enterprises irrespective of the kind of entity, ownership form and enterprise size, except individual enterprises. The individual enterprise (sole proprietorship) is a private legal entity of unlimited liability. Annual. Every four year Annual Labour Cost is calculated from Labour Costs Survey (1996, 2000, 2004). The labour costs items for were calculated applying the structure of those items from Labour Costs Survey 1996 for gross remuneration from Monthly Survey on Earnings. Number of employees from Monthly Survey on Earnings was used. Hours worked from the Annual survey on Earnings were used. The labour costs items in were calculated applying the structure of those items from Labour Costs Survey 2000 for gross remuneration from the Quarterly Survey on Wages and Salaries. Number of employees and hours worked from the Quarterly Survey on Wages and Salaries were used. The labour costs items D2 and D3 in were calculated applying the structure of those items from Labour Costs Survey Other labour costs items, except employers social contributions, were calculated from the Quarterly Survey on Wages and Salaries. Number of employees and hours worked from the Quarterly Survey on Wages and Salaries were used. Indicators from the Quarterly Survey on Wages and Salaries are calculated summing the data of reference year by each quarter in absolute figures: labour costs items, number of employees and hours worked. Variable Employers social contributions were received from administrative source (from SODRA database). The data were calculated from the same enterprises as in the population of the Quarterly Survey on Wages and Salaries. There are no differences between definitions of variable in the administrative concepts and in the theoretical statistical concepts. 9

10 Country name: MALTA National Accounts based on ESA 95 methodology Labour Force Survey (LFS) Labour Cost survey (LCS) 2004 (factors used were kept constant across the years ) All enterprises (1+ enterprises) Full coverage in NACE Rev. 1.1 for the years (that is NACE Rev. 1.1 Sec. C O) Full coverage in NACE Rev. 2 for the year 2008 (that is, NACE Rev. 2 Sec. B S) 1 10 and 10+ breakdown is not possible National Accounts Quarterly; LFS Quarterly; LCS every 4 years Component D1 1 (Compensation of Employees) and the corresponding number of employees are attained directly from National Accounts data based on ESA-95 methodology. The components D2 1, D3 1, D5 1 are attained from LCS 2004 and were kept constant for the years The number of hours worked is attained by multiplying the average number of actual hours worked in a week from LFS, by the number of employees from National Accounts data. As regards the 2008 data, the National Accounts and the Labour Cost Survey data have been converted to NACE Rev. 2 using a conversion matrix. 1 All definitions correspond to the variables in regulation 1726/1999 as amended by Regulation 1738/

11 Country name: THE NETHERLANDS 1996, 2000 and 2004: Labour Costs Survey (LCS) , and 2005: Annual Survey on Employment and Earnings (ASEE), Quarterly Survey on Sick Leave (QSSL), National (Labour) Accounts (LA), and up: Employees register of declaration of earnings to Tax Authorities, National (Labour) Accounts, Quarterly Survey on Sick Leave. All economic activities in sections C-K, enterprises with 10 or more employees. Yearly. 1996, 2000 and 2004: figures were adopted from LCS : starting from the LCS-2000, estimations were made using the yearly development of ASEE, QSSL and LA. Note that, because of differences in source and method of LCS-1996, the year 1996 is not connected with the series up from : starting from the LCS-2000, estimations were made using the yearly development of ASEE, QSSL and LA. Accordingly, these estimations were fit in to make a connection with LCS : starting from the LCS-2004, estimations were made using the yearly development of ASEE, QSSL and LA and up: not available yet. 11

12 Country name: AUSTRIA LCS 1996, 2000 and 2004 as well as estimations (see calculation method) between LCSs and afterwards. ÖNACE 1995 and 2003 corresponding to NACE Rev. 1 and Rev Local units of enterprises with 10 or more employees. Annually. Missing data between and after LCS are calculated by computing the gaps in necessary core variables by taking the variation rate of the chosen indicator and adapting these rates to fit to the LCSs. These core variables are: D.11 Wages and salaries, D.1111 Direct remuneration, bonuses and allowances, D.12 Employers social contributions, D.2+D.3+D.4-D.5 Other labour costs, B.1 total annual number of hours worked by all employees, A.11+A.121+A.131 Total number of employees expressed as full-time units. In sections C to F of ÖNACE 2003 indicators come from Short Term Statistics (STS) and Structural Business Statistics (SBS). Annual indicators for sections G to K and M to O are taken from SBS, Labour Force Survey (LFS) and National Accounts (NA). Afterwards, hourly and monthly labour costs as well as the structure of labour costs were computed. For more information please confer to: Statistics Austria, 2008, Annual Labour Costs, Final Technical Implementation Report for the Action Annual Labour Costs Funded by the Commission of the European Communities / Eurostat (Eurostat No ), Vienna. Labour Cost Index (LCI): Possible divergences are mainly due to different data sources which are to be available each quarter (see Quality Report on the Labour Cost Index). 12

13 Country name: ROMANIA Labour Cost Survey (LCS) Labour Cost Survey (LCS): all NACE Rev.1.1 and since 2008 NACE Rev.2 sections, all size classes, NUTS3 level Labour Cost Survey (LCS) - annually Average labour costs per hour by economic activity from LCS Average labour costs per month by economic activity from LCS Breakdown of total annual labour costs from LCS The indicators concerning the Annual labour costs disseminated through national publications have the following differences: Average labour costs per hour according to the national definition the indicator is calculated per hour paid, not per hour worked 13

14 Country name: SLOVENIA Administrative sources: a) data on payments of general government revenues on certain accounts (payroll tax, employer's contributions for employment, for maternity care, for health insurance for work-related injuries and occupational disease and for pension and disability insurance) source: Public Payments Administration of the Republic of Slovenia b) final accounts (subsidies) source: Agency for Public and Legal Records Statistical surveys: c) Monthly Report on Earnings by Legal Persons, d) Labour Force Survey e) Labour Costs Survey f) Continuing education All activities A-O, all enterprise sizes a) daily b) annual c) monthly d) quarterly e) 4 yearly f) annual 1. Employees incomes were estimated on the basis of the statistical survey Monthly Report on Earnings and Persons in Paid Employment (ZAP-M). The survey is carried out by the Statistical Office of the Republic of Slovenia. In preparing estimates we took into consideration the period indices of average monthly earnings (year on previous year) by activities. 2. Employer s social contributions were estimated with the help of the Administration of the Republic of Slovenia for Public Payments data on contributions for pension and disability insurance, contributions for employment and health insurance contributions. 3. Vocational training costs were estimated on the basis of the statistical survey Annual Statistical Report of Continuing Education Providers (ŠOL-NAD), which is carried out every year by the Statistical Office of the Republic of Slovenia. 4. There is no reliable source for estimating other labour costs, so we took the 2000 shares by activities. 14

15 5. Taxes (wage taxes) were estimated with the help of the Administration of the Republic of Slovenia for Public Payments data on expenditure of legal persons on wage taxes. 6. Subsidies were estimated on the basis of data from final accounts of enterprises. 15

16 Country name: SLOVAK REPUBLIC Labour Cost Survey 2007 All NACE Rev. 1.1 sections All enterprise size classes, incl. small-size with less than 10 employees All legal forms and kinds of ownership Annual Full compliance with the target methodology described in the doc. Gentlemen s Agreement - Labour costs updates - Explanatory notes 16

17 Country name: FINLAND Labour Cost Survey, Labour Cost Index The data doesn t cover NACE rev sections (E, G, H, I, J, K, M, N, O) in L is missing in every year. In structure data the direct remunerations and bonuses are also missing in the same NACE rev. 1.1 sections. The survey covers enterprises, which have 10 or more employees. We have sent the missing data in , the revised data of 2006 and the new data of 2007 The base of data is LCS 1996, 2000 and 2004 and in the years between them the data have been updated by LCI. 17

18 Country name: SWEDEN Labour cost index NACE Rev. 1.1 C-O excl. L Enterprise size >4 employees Quarterly Structural: the same as LCS, the structure is the same for four years. Hourly: LCS2004*(LCI2007/LCI2004) for every NACE section Monthly: LCS2004*(LCI2007/LCI2004) for every NACE section 18

19 Country name: SWITZERLAND Definition and method The estimations of the labour costs established by the Federal Statistical Office are based on the definitions of the European regulations (EC) 530/1999, 1726/1999 and 1737/2005. The statistics used for these estimations are mainly the following: - Swiss Earnings Structure Survey: informations about salaries and working hours. - Work Volume Statistics: information about employees absences (illness, etc.) and holidays. Work Volume Statistics Gathered since 1991, Work Volume Statistics (WV) present a yearly total of effective working hours, normal working hours, working hours lost and overtime hours. Effective volume of work includes all hours effectively spent working as defined in the national accounts. Coverage (e.g. NACE, enterprise size): Swiss Earnings Structure Survey (SES): The data are based on a sample survey and covers the entire economy of Switzerland. The figures are broken down by economic branches (except agriculture) size of the companies, jobs characteristics (required level of skills for the job, management position, occupation group) and employees characteristics (age, gender, education, nationality, a.s.o.). In 2008, the SES sample population covered 44'600 companies and approximately 1'700'000 persons from the private and public sectors. Breakdowns available (e.g. ISCO-88 major groups, Gender, Financial control or any other breakdown): The survey takes place every 2 years since