1. Earnings and labour cost statistics as exist in EUROSTAT’s website’s Free Data db
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Veijo Ritola
Eurostat / Unit D1 - Labour Market
Batiment BECH - D4/701
L LUXEMBOURG
tel
fax .

8. Earnings and labour costs
Minimum wages
- monthly minimum wage
(from LV €122 to LU €1403)
- proportion of employees on the minimum wage
(from ES, SK less than 1% to FR, LV, LU 14-15%)
- minimum wage as proportion of average earnings
(from Estonian 30% to Maltese 54%)
Gender pay gap, unadjusted
- the difference between average gross hourly earnings of male and of female as a percentage of average gross hourly earnings of male
(from MT, PT less than 10% to DE, EE, CY, SK 23-25%)

9. Earnings and labour costs
Net earnings and tax rates
- Annual net earnings in manufacturing industries 
- Tax rate on low wage earners 
- Tax rate in manufacturing industries
- Unemployment trap
- Low wage trap

10. Earnings and labour costs
- Labour cost surveys 1996, 2000 (2004, 2008,..)
(Regulation 530/1999, 1726/1999)
- Labour costs annual data 
- Labour cost index, quarterly data
(Regulation 450/2003, 1216/2003)
The purpose of the Labour cost surveys is to analyse the total labour costs and their structures in relationship with employer characteristics
Annual data completes the picture with the core variables
Quarterly data draws the time series over the most recent development of the core variables in an index format

11. Labour Cost Surveys 1996, 2000,…
The Community survey of labour costs is the statistical instrument providing data on wages and related employer contributions. The collection of statistics on the labour costs have been carried out either through specific surveys, or through utilization of administrative or different sources allowing access to equivalent information, or by the simultaneous use of various sources.
Indicators:
‘Hourly labour costs’ is annual labour costs divided by the number of hours worked during the year.
‘Monthly labour costs’ per employee is the annual labour costs divided by 12 and by the average number of employees during the year (converted into full-time units).
‘Total annual labour cost’ is the sum of wages and salaries, employer’s social contributions and other labour costs.
‘Average hourly labour costs’ is calculated by dividing the sum of the annual labour costs by the sum of the annual hours worked in the relevant countries. ‘Average monthly labour costs’ is calculated by dividing the sum of the annual labour costs by the sum of the number of employees (expressed in full-time equivalents) in the relevant countries.

12. Labour Cost Surveys 1996, 2000,… Main variables published
A Total staff employed (full-time, part-time, full-time units, apprentices)
B Temporary staff
C Working time (hours worked by employee categories)
D Total labour costs
D1 Compensation of employees
D11 Wages and salaries
D111 Direct remuneration and bonuses
D112 Payments to employees savings schemes
D113 Payments for days not worked
D114 Wages and salaries in kind
D12 Employers' social contributions
D121 Employers' actual social contributions
D122 Employers' imputed social contributions
D2 Vocational training costs
D21 Remuneration of apprentices
D22 Social security contributions for apprentices
D23 Other vocational training cost
D3 Other expenditure
D31 Recruitment
D32 Other
D4 Taxes
D5 Subsidies

13. Labour Cost Surveys 1996, 2000,…
Figure 1: Labour costs and their main components

14. Labour Cost Surveys 1996, 2000,…
Figure 2: Disaggregation of the component “Wages and salaries”
Wages and salaries
(excluding apprentices)
D111
Payments to employees’
savings schemes
D1112
Staff housing
D11142
Company cars
D11143
Other payments in kind
D11145
Company products
D11141
Direct remuneration, bonuses and allowances not paid in each pay period
D11112
Direct remuneration, bonuses and allowances paid in each pay period
D11111
Wages and salaries of apprentices
D112
Payments for days not worked
D1113
Wages and salaries in kind
D1114
Direct remuneration,
bonuses and allowances
D1111
D11
= Optional variables
Stock options and share purchase schemes
D11144

15. Labour Cost Surveys 1996, 2000,…
Figure 3: Disaggregation of the component “Employers’ social contributions”
= Optional variables

16. Labour Cost Survey 2000
Employers' social contributions, D12, as a percentage of the total labour costs

17. Labour Cost Survey 2000
Hourly total labour costs in euros

18. Earnings and labour costs
Gross earnings
- Structure of earnings survey 2002 (2006, 2010,..)  
(Regulation 1916/2000)
- Gross earnings – annual data
The purpose of the Statistics on the Structure of Earnings is to analyse the relationship between the level of remuneration, individual characteristics of employees and their employer
Annual data completes the picture with the core variables

19. Structure of Earnings Survey
Information relating to the local unit/enterprise :
-Geographical location -Principal economic activity of the observation unit -Form of economic and financial control -Collective agreement on pay covering the majority of employees -Minimum number of paid annual holidays per employee -Total number of persons employed in the observation unit during the reference month
Information relating to the employee:
-Earnings and hours of work for the specified periods -Sex -Employee’s age -Occupation -Highest completed level of education and training -Length of service with the enterprise -Type of contract of employment -Minimum number of paid annual holidays of the employee -Total gross annual earnings -Plus some optional items

20. Structure of Earnings Survey
Total gross earnings for a representative month cover remuneration in cash paid directly and regularly at the time of each wage payment before tax and social security contributions
Including
+ all payments relating to this period (even if actually paid outside the representative month) including anyovertime pay, shift premium, bonus, commission, etc;
+ overtime, allowances for team work, week-end work, comissions etc;
+ bonuses and allowances paid regularly in each pay period, even if the amount varies from month to month;
+ payments for periods of absence and work stoppage paid entirely;
+ family allowances and other gratuities in cash;

21. Structure of Earnings Survey
Total gross earnings for a representative month cover remuneration in cash paid directly and regularly at the time of each wage payment before tax and social security contributions
Not including
- payments paid in this period but relating to other periods (arrears, advances,);
periodic bonuses and gratuities not paid regularly at each pay date;
payments for periods of absence paid by the employer at a reduced rate;
statutory family allowances;
the value of benefits in kind;
allowances for work clothes or tools;
reimbursements or payments for travelling, subsistence etc. expenses incurred in carrying out the employer’s business;

22. Structure of Earnings Survey
Total gross annual earnings in the reference year – apart from gross monthly earnings
Including
+ all bonuses not paid regularly (13th or 14th month, holiday bonuses, profit sharing, allowances for leave not taken, occasional commissions, etc.);

23. Structure of Earnings Survey
What will be published?
Hourly, monthly and annual earnings in a form of
- means
medias
1st and 9th deciles
lower and upper quartiles
broken down by
sex - age - occupation - highest completed level of education and training - length of service
etc

24. How to find legislative documents?
easily!
1. Go to the EUR-Lex website
2. Select ‘Legislation’
3. Give a year and number of the regulation
4. Choose the format to view the document