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French Equivalent: Salaires et traitements – Eurostat

Wages and salaries are defined as "the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including homeworkers), in return for work done during the accounting period" regardless of whether it is paid on the basis of working time, output or piecework and whether it is paid regularly or not.

Wages and salaries include the values of any social contributions, income taxes, etc. payable by the employee even if they are actually withheld by the employer and paid directly to social insurance schemes, tax authorities, etc. on behalf of the employee. Wages and salaries do not include social contributions payable by the employer.

Wages and salaries include: all gratuities, bonuses, ex gratia payments, "thirteenth month payments", severance payments, lodging, transport, cost-of-living, and family allowances, tips, commission, attendance fees, etc. received by employees, as well as taxes, social security contributions and other amounts payable by employees and withheld at source by the employer. Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity leave or short-time working may be recorded here or under social security costs, dependent upon the unit's accounting practices.

Payments for agency workers are not included in wages and salaries.

Source Publication:
Definitions of Structural Business Statistics Regulation (Commission Regulation (EC) No. 2700/98 of 17 December 1998) variables (13 32 0)

Cross References:
Compensation of employees – SNA
Wages and salaries – SNA

Version Indicator: Eurostat

Statistical Theme: Labour statistics - Labour compensation statistics

Created on Tuesday, September 25, 2001

Last updated on Sunday, March 17, 2002