commiss regul ec octob amend regul ec definit transmiss inform labour cost text eea relev commiss european commun regard treati establish european commun regard council regul ec march structur statist earn labour cost articl ii iii thereof commiss regul ec juli implement council regul ec structur statist earn labour cost definit transmiss inform labour cost set implement measur definit breakdown inform provid technic format transmiss result provid articl regul ec labour cost survei refer year survei base regul ec experi survei demonstr improv provis regul ec order bring line provis commiss regul ec septemb implement council regul ec structur statist earn labour cost definit transmiss inform structur earn improv link data survei earn labour cost year regul ec amend measur provid regul accord opinion statist programm committe adopt regul articl annex regul ec replac text annex regul articl regul enter forc twentieth dai public offici journal european union regul bind entireti directli applic member state brussel octob commiss joaquín almunia member commiss oj regul amend regul ec european parliament council oj oj oj annex list variabl structur statist labour cost tabl nation data tabl nation data size class enterpris tabl region data variabl list tabl tabl provid mandatori deliveri quot quot option deliveri quot quot transmiss code belong categori qualit variabl size class quantit variabl set eurostat implement paper variabl number employe total number employe full time employe exclud apprentic part time employe exclud apprentic part time employe convert full time unit exclud apprentic apprentic apprentic convert full time unit hour work total hour work hour work full time employe exclud apprentic hour work part time employe exclud apprentic hour work apprentic paid hour total hour paid paid hour full time employe exclud apprentic paid hour part time employe exclud apprentic paid hour apprentic labour cost detail figur compens employe wage salari detail figur wage salari exclud apprentic direct remuner bonus allow direct remuner bonus allow paid pai period direct remuner bonus allow paid pai period payment employe save scheme payment dai work wage salari kind compani product option staff hous option compani car option stock option share purchas scheme option option wage salari apprentic employ social contribut detail figur employ actual social contribut exclud apprentic statutori social secur contribut collect agre contractu voluntari social secur contribut employ imput social contribut exclud apprentic guarante remuner event sick option employ imput social contribut pension health care option payment employe leav enterpris option imput social contribut employ option employ social contribut apprentic vocat train cost expenditur paid employ tax subsidi receiv employ inform unit local unit univers local unit sampl option member state record detail data variabl transmiss eurostat request full time employe part time employe direct remuner bonus allow paid pai period payment dai work statutori social secur contribut collect agre contractu voluntari social secur contribut payment employe leav enterpris figur labour cost main compon tiff labour cost compens employeesd vocat train exclud wage salari apprentic expenditur paid employerd tax paid employerd subsidi receiv employerd wage salariesd disaggreg figur employ social contributionsd disaggreg figur figur disaggreg compon quot wage salari quot tiff wage salariesd wage salari exclud apprentic wage salari apprenticesd direct remuner bonus allowancesd payment employe save schemesd payment dai workedd wage salari kindd direct remuner bonus allow paid pai periodd direct remuner bonus allow paid pai periodd compani productsd staff housingd compani carsd stock option share purchas schemesd paymentsin kindd figur disaggreg compon quot employ social contribut quot tiff employ social contributionsd employ actual social contribut exclud apprentic employ imput social contribut exclud apprentic employ social contribut apprenticesd statutori social secur contributionsd collect agre contractu voluntari social secur contributionsd guarante remuner event sicknessd employ imput social contribut pension health care payment employe leav enterpris imput social contribut employerd option variabl tabl relev countri nut region payment employe save scheme remov allow annex ii definit variabl number employe employe person irrespect nation length work time countri direct employ contract enterpris local unit agreement formal inform receiv remuner irrespect type work perform number hour work full time part time durat contract fix indefinit remuner employe form wage salari includ bonus pai piecework shift work allow fee tip gratuiti commiss remuner kind definit employe cover manual manual worker manag personnel privat public sector econom activ classifi section nace rev enterpris employe list illustr exampl categori employe includ sale repres provid payrol receiv form remuner addit commiss paid work proprietor apprentic student traine articl clerk student nurs research teach assist hospit intern formal commit contribut unit product process return remuner interim temporari worker secretari staff recruit emploi remuner employ agenc work temporari period season occasion worker formal inform agreement enterpris local unit pre defin work hour employe labour cost incur refer year temporarili work ill injuri holidai vacat strike lock educ train leav matern parent leav reduc econom activ suspens work due bad weather mechan breakdown lack materi fuel power temporari absenc leav work abroad continu receiv remuner statist unit outwork includ home worker tele worker explicit agreement worker remuner basi work amount labour contribut input process product categori exclud sale repres person wholli remuner fee commiss payrol emploi owner director manag remuner wholli take form share profit famili worker employe defin enterpris local unit account worker unpaid voluntari worker typic work profit institut chariti refer esa total number employe variabl cover full time employe part time employe apprentic refer sb code number employe full time employe exclud apprentic cover employe apprentic regular work hour collect agre customari hour work enterpris local unit contract year number employe requir averag monthli number full time employe emploi report unit refer year part time employe exclud apprentic cover employe apprentic regular work hour collect agre customari hour work enterpris local unit daili weekli monthli half dai quarter time fifth time number employe requir averag monthli number part time employe emploi report unit refer year part time employe convert full time unit convers carri directli enterpris local unit make return collect agenc nation statist institut basi normal work hour full time worker enterpris local unit method number employe requir averag monthli number part time employe convert full time unit emploi report unit refer year refer esa apprentic cover employe full time part time fulli particip product process work apprenticeship contract situat vocat train predomin product number apprentic requir averag monthli number emploi report unit refer year part time apprentic convert full time unit convers carri directli enterpris local unit make return collect agenc nation statist institut method hour spent train enterpris local unit educ establish exclud number apprentic requir averag monthli number part time apprentic convert full time unit emploi report unit refer year refer esa sb code correspond sb variabl quot number employe full time unit quot hour work statist cover total number hour work employe year total number hour work record separ full time employe part time employe apprentic hour work defin sum period spent direct ancillari activ produc good servic hour work includ hour work normal period work period paid overtim hour work addit normal work hour irrespect hourli pai rate appli hour work doubl normal hourli pai rate enter hour period unpaid overtim time spent task work site prepar prepar maintain repair clean tool machin make receipt invoic write work card report time spent place work work ow machin stoppag accid occasion lack work payment made accord employ contract short rest period place work includ tea coffe break hour spent train enterpris local unit educ establish item exclud apprentic hour work exclud hour paid work paid holidai vacat public holidai absenc due sick matern leav hour work paid sick matern hour work paid special leav medic examin marriag funer move hous accid main meal break short rest period refresh break hour work paid short time work labour disput lock out time spent employe travel home place work hour spent apprentic train enterpris local unit educ establish refer esa sb code number hour work employe paid hour variabl cover total number hour paid year total number paid hour record separ full time part time employe apprentic annual number paid hour defin normal overtim hour remuner year hour employe paid reduc rate differ made payment social secur fund hour work refer period paid annual holidai vacat absenc due sick public holidai hour paid includ time medic examin birth wed funer move hous calcul annual hour work annual paid hour calcul carri directli enterpris local unit make return collect agenc nation statist institut method model illustr hour work paid hour estim make inform annual hour work full time employe suppos inform variabl list averag monthli number full time employe averag annual normal contractu hour full time employe exclud overtim main meal break averag annual overtim paid unpaid full time employe averag daili number contractu overtim hour work full time employe exclud main meal break averag annual number dai holidai vacat full time employe grant employ averag annual number dai offici public holidai full time employe averag annual number dai sick matern leav full time employe averag annual number dai short time work labour disput full time employe averag annual number dai work full time employe special leav medic examin birth marriag funer move hous accid total annual number hour work full time employe correct dai work result subtract total annual number hour work defin total annual hour work full time employe annual hour work part time employe apprentic similar model calcul hour work part time employe apprentic annual paid hour full time employe inform variabl list averag monthli number full time employe averag annual paid contractu hour full time employe exclud overtim main meal break averag annual paid overtim hour full time employe total annual number paid hour full time employe express equat annual paid hour part time employe apprentic similar model calcul paid hour part time employe apprentic labour cost labour cost total expenditur born employ order emploi staff concept adopt commun framework compli broadli intern definit intern confer labour statistician geneva labour cost includ compens employe wage salari cash kind employ social contribut vocat train cost expenditur tax relat employ regard labour cost subsidi receiv cost person emploi temporari employ agenc includ industri agenc emploi nace rev industri enterpris work breakdown glanc total labour cost compon provid figur annex compens employe compens employe defin total remuner cash kind payabl employ employe return work refer period broken wage salari consist wage salari exclud apprentic wage salari apprentic employ social contribut consist employ actual social contribut exclud apprentic employ imput social contribut exclud apprentic employ social contribut apprentic refer esa code sb code personnel cost wage salari wage salari includ bonus pai piecework shift work allow fee tip gratuiti commiss remuner kind record period work ad hoc bonus except payment month pai back date pai arrear record due paid full breakdown wage salari compon figur annex refer esa code sb code wage salari wage salari exclud apprentic direct remuner bonus allow direct remuner bonus allow includ valu social contribut incom tax payabl employe withheld employ paid directli social insur scheme tax author behalf employe bonu form reward recognit grant employ employe receiv bonu payment expect assumpt bonu cover specif expens time bonu payment discret employ stipul workplac agreement allow entitl grant employ employe intend cover specif expens work relat incur employe stipul workplac agreement paid time entitl direct remuner bonus allow paid pai period mean remuner form regular cash payment paid regularli pai period year employe pai period weekli monthli payment receiv frequent monthli case weekli regular payment quarterli bi annual annual ad hoc basi includ payment employe save scheme exclud includ specif variabl refer basic wage salari direct remuner calcul basi time work output piecework paid employe hour work remuner addit payment overtim night work work sundai public holidai shift work bonus allow paid regularli pai period workplac bonus nois risk difficult work shift continu work night work work sundai public holidai individu perform bonus bonus output product product respons dilig punctual regularli paid length servic bonus qualif special knowledg exampl pai item includ appendix annex ii variabl refer gross amount deduct tax social secur contribut payabl employe direct remuner bonus allow paid pai period payment employe paid regularli weekli monthli pai period includ bonus allow paid fix period paid monthli regular payment weekli paid quarterli bi annual annual bonus link individu collect perform except payment employe leav enterpris includ provid payment link collect agreement inform linkag collect agreement linkag exist except leav payment exclud includ payment employe save scheme exclud cover exampl pai item belong list appendix annex ii variabl likewis refer gross amount deduct tax social secur contribut payabl employe payment employe save scheme refer sum paid save scheme employe compani save scheme refer esa payment dai work remuner paid statutori contractu voluntarili grant leav public holidai paid dai work appendix annex ii exampl wage salari kind variabl refer estim good servic made employe enterpris local unit includ compani product staff hous compani car stock option share purchas scheme inform person incom taxat wage salari kind proxi appendix annex ii exampl wage salari kind refer esa code compani product suppli free charg privat sold staff cost enterpris food drink exclud expenditur canteen meal voucher coal ga electr fuel oil heat footwear cloth exclud work cloth micro comput net price enterpris enter cost product suppli free charg differ cost price product sold staff compensatori payment benefit kind enter staff hous refer expenditur enterpris assist employe hous includ expenditur hous own enterpris expenditur mainten administr hous tax insur relat hous reduc interest loan construct purchas hous staff differ interest payment market rate rate grant allow subsidi grant employe connect hous instal exclud remov allow compani car compani car cost enterpris compani car suppli employe privat includ net run cost incur enterpris annual cost leas interest payment depreci insur mainten repair park includ capit expenditur involv purchas vehicl incom deriv resal estim calcul inform enterpris record fleet vehicl type assess averag cost vehicl estim proport attribut privat vehicl employe stock option share purchas scheme option variabl refer form payment kind link share base compens stock option share purchas scheme equiti instrument possibl evolv futur belong categori typic featur instrument equiti settl repres transfer equiti instrument enterpris local unit employe form compens cover ident cover head quot equiti settl share base payment transact quot intern financi report standard quot share base payment quot share purchas scheme typic transfer share emploi enterpris employe transfer take place present grant date base price todai market price quot strike price quot cost enterpris equival product amount share differ market price quot strike price quot stock option scheme typic transfer bui emploi enterpris share defin point time futur vest date favour quot strike price quot fix present grant date employe make market price vest date exce quot strike price quot cost enterpris equival product amount share differ market price quot strike price quot labour cost statist account cost assign distribut quot vest period quot period grant date vest date valu uncertain vest period estim estim variabl refer year ideal arriv guidelin intern financi report standard quot share base payment quot estim valu account standard tax regul member state provid cover equiti instrument refer labour cost survei refer period payment made set special fund purchas compani share employe access asset reduc amount tax exempt appli cash settl share base compens stock appreci right cover variabl cover indirect benefit chargeabl employ canteen meal voucher cultur sport leisur facil servic kindergarten dai nurseri staff shop transport cost journei home usual place work payment trade union fund cost work committe expenditur includ small repair regular mainten build instal devot social cultur leisur servic facil list salari wage paid enterpris directli staff work servic facil enter head variabl wage salari apprentic employ social contribut variabl refer amount equal social contribut incur employ order secur employe entitl social benefit employ social contribut actual imput full breakdown employ social contribut compon provid figur annex refer esa code sb code social secur cost employ actual social contribut exclud apprentic consist payment made employ benefit employe insur social secur fund privat fund scheme occup pension scheme payment cover statutori convent contractu voluntari contribut respect insur social risk employ actual social contribut record period work exampl appendix annex ii refer esa code statutori social secur contribut contribut paid social secur institut payabl employ made compulsori law amount contribut enter net subsidi includ contribut insur scheme retir pension sick matern disabl statutori contribut unemploy insur scheme statutori contribut insur scheme occup accid diseas statutori contribut famili allow scheme statutori contribut mention collect agre contractu voluntari social secur contribut payabl employ contribut paid employ social secur scheme supplementari compulsori law account tax exempt appli includ supplementari pension scheme occup pension scheme insur plan administ fund book reserv provis expenditur intend fund supplementari pension scheme supplementari sick insur scheme supplementari unemploy insur scheme compulsori supplementari social secur scheme mention employ imput social contribut exclud apprentic employ imput social contribut need order complet measur labour cost time work repres counterpart observ unfund social benefit paid unfund social benefit paid directli employ employe employe elig person involv social secur fund insur enterpris autonom pension fund creat special fund segreg reserv purpos benefit paid resourc employ oper unfund scheme fact social benefit paid directli employ medium social secur fund insur detract charact social welfar benefit relev employ market produc govern sector amount determin refer employ futur oblig provid social benefit ideal sourc calcul employ oper unfund social insur scheme estim base actuari consider actuari estim estim method appli countri observ unfund social benefit paid eventu employe social contribut estim variabl includ imput employ social contribut pension health care includ amount equal wage salari employ temporarili continu pai event sick matern industri injuri disabl redund employe amount separ exampl appendix annex ii refer esa code guarante remuner event sick variabl cover sum paid directli employ employe maintain remuner event sick matern occup accid compens loss earn minu reimburs paid social secur institut employ imput social contribut pension health care compon cover imput payment unfund pension health care scheme govern sector european countri employ gener govern sector oper unfund pension scheme employe specif group offici case employ creat special reserv accumul asset pai futur pension employe imput employ payment pension health care scheme account payment employe leav enterpris compon repres sum paid dismiss worker sever pai compens lieu notic payment link collect agreement exist linkag unknown payment link collect agreement includ payment made employe retir part pension entitl includ imput social contribut item refer imput social contribut employ mention studi grant employe famili guarante remuner event short time work defin direct payment employ employe maintain remuner event short time work minu reimburs paid employ social secur institut employ social contribut apprentic variabl sum contribut paid imput contribut apprentic imput social contribut apprentic tini refer esa code code vocat train cost paid employ includ expenditur vocat train servic facil apprentic wage salari small repair mainten build instal exclud staff cost expenditur particip cours fee instructor enterpris expenditur teach aid tool train sum paid enterpris vocat train organis subsidi link vocat train deduct refer esa intermedi consumpt expenditur paid employ includ recruit cost sum paid recruit agenc expenditur job advertis press travel expens paid candid call interview instal allow paid newli recruit staff includ administr run cost offic expens staff wage work cloth provid employ appendix annex ii exampl refer esa intermedi consumpt tax paid employ variabl cover tax base wage salari bill employ tax regard labour cost variabl cover penalti tax paid european countri employ emploi handicap person similar tax fee refer esa code subsidi receiv employ amount receiv form subsidi gener natur intend refund part cost direct remuner intend cover social secur vocat train cost includ refund paid employ social secur institut supplementari insur fund refer esa code coverag section nace rev option coverag employe enterpris employe option transmiss code econom activ nace rev countri region nut classif forc size class enterpris set eurostat implement paper avoid doubl count hour work person emploi employ agenc includ nace categori employ agenc nace rev nace categori enterpris work outwork person agre work enterpris suppli quantiti good servic enterpris prior arrang contract enterpris place work refer esa hour work outwork estim prefer averag base weekli daili number employe refer year averag base quarterli figur employe admiss unpaid hour work compon quot hour work quot estim household survei data appendix annex ii illustr exampl classif labour cost item direct remuner bonus allow paid pai period esa code payment belong labour cost item characterist cash transact employ employe paid ad hoc basi frequenc regular remuner payment belong payment kind belong payment employe save scheme belong payment intend cover specif period work belong case sick bonus paid work risk shift work paid weekli monthli depend normal pai period reflect perform employe group employe exampl payment variabl item descript expatri allow cost live allow payment employe work usual countri origin resid usual domicil reflect differ cost live household allow payment cost accommod duti call payment payment employe work period normal work hour addit pai risk hazard bonu paid employe specif risk work danger chemic reduc work time allow extra payment guarante compens employe full part reduct normal work time guarante payment belong sale commiss bonu link number product sold overtim pai bonu payment hour work normal work hour retent allow continu payment encourag commit exist employe stai employ payment result bonu payment depend number product process employe number garment made shift pai bonu payment work standard hour night direct remuner bonus allow paid pai period esa code payment belong labour cost item characterist cash transact employ employe paid pai period belong payment kind belong payment employe save scheme belong payment intend cover specif period work belong case sick allow specif cost expens reflect perform employe group employe obligatori payment stipul employ contract collect agreement discretionari payment paid variabl time point fix point year exampl payment variabl item descript except length servic award paid employe work specif number year employ leav retir bonu payment leav retir employ pension entitl payment link collect agreement inform linkag collect agreement payment belong golden handshak except payment employe leav enterpris payment link collect agreement inform linkag except leav payment assign recruit incent singl payment paid employe start employ backdat pai arrear payment repres increas direct remuner appli retrospect compani merger bonu payment made employe result compani merger employe recognit award except payment award employ distinguish individu group employe product bonus award meet perform target payment depend employe group employe achiev pre set target relat sale custom servic budget special festiv bonu paid time festiv christma compani profit share stock appreci right payment cash depend compani profit stock appreci right repres form compani profit share employe entitl futur cash payment base increas compani share price level period time stock appreci right evalu refer time cash payment grant date durat vest period quarterli compani bonu paid quarter base employ profit perform pai period assum quarter month pai annual extra payment annual compani bonu paid year depend employ profit perform payment dai work exampl payment fall variabl item descript holidai pai payment employe cover dai work ow annual nation local holidai payment made employ cover absenc employe due sick matern leav treat employ social contribut special leav payment employe cover dai work special person reason marriag death famili member union represent militari juri servic payment made employ cover absenc employe due sick matern leav treat employ social contribut wage salari kind compon esa code exampl wage salari fall variabl item descript breakdown product discount employ sell product employe reduc rate incom kind equal differ market price reduc price free subsidis hous employ pai employe hous cost full part incom kind arriv compar market price car own employ employ meet run cost car own employ made employe busi privat incom kind refer privat car free subsidis petrol employ pai part employe privat fuel cost car own employ incom kind equal cash benefit share purchas scheme share base payment kind share grant employe part compens packag employe receiv share delai price market price stock appreci right cash settl form share base compens stock option share base payment kind share grant employe part compens packag employe receiv bui share defin point time futur price fix present stock appreci right cash settl form share base compens free subsidis park work employ park facil employe reduc cost employe incom kind equal cash benefit free subsidis mobil telephon employ mobil phone busi privat pai cost incom correspond cash benefit free subsidis travel work employe travel cost work paid full part incom kind equal cash free subsidis meal meal provid employ reduc cost employe incom kind equal cash employ actual social contribut esa code exampl payment fall variabl item descript breakdown employ payment insur scheme disabl regular fund payment employ insur scheme employ statutori payment pension fund employ pai occup pension scheme involv social secur fund insur enterpris autonom pension fund enhanc employ pension contribut employ pai extra contribut employe pension scheme employ imput social contribut esa code exampl payment variabl item descript breakdown payment matern leav employ pai directli employe matern compens loss earn employ imput social contribut pension civil servant employ make payment pension scheme person employ pension paid employ resourc payment earli retir scheme part timer addit payment made employ part time earli retir scheme sever payment base collect agreement employ pai directli employe leav enterpris studi grant employ meet part cost work relat train undertaken enterpris marriag childbirth award payment made employe event free subsidis child educ educ fee employe children paid full part reduc work time allow guarante payment compens employe full part reduct normal work time addit payment paid pai period belong vocat train paid employ esa intermedi consumpt exampl payment variabl item descript fee instructor enterpris cost relat vocat train employe organis form hous seminar subsidi belong exclud expenditur teach aid cost relat vocat train form intranet base cours develop specialist compani subsidi belong exclud expenditur employ esa intermedi consumpt exampl payment variabl item descript cloth allow paid occup special cloth requir protect present intend person recruit cost cost recruit agenc job advertis instal reloc allow paid employe requir chang place resid annex iii transmiss data includ breakdown econom activ enterpris size class countri region file provid tabl tabl nation data record econom activ section divis level nace rev tabl nation data size class record econom activ section divis level nace rev size class tabl region data nut level record econom activ section divis level nace rev region tabl requir countri nut correspond nation level subset variabl list annex tabl requir variabl mark annex identif record record sort identif sequenc item year survei type tabl countri region code econom activ size class transmiss code econom activ nace rev size class enterpris countri region set eurostat implement paper confidenti flag individu record transmit tabl consist gross data popul estim strictli individu record flag quot confidenti quot breach confidenti aris tabl number enterpris local unit popul tini individu record relat econom activ size class region risk greater individu record relat larg unit likewis confidenti risk higher tabl addit breakdown size class region code identifi confidenti record quot quot data individu record tabl confidenti quot quot data confidenti insert space quot quot dash quot quot variabl variabl request defin annex figur insert space point comma correct incorrect miss variabl code rule quot na quot variabl exist greater quot opt quot variabl option complet quot quot valu variabl exist countri concern variabl number employe work time number statist unit express absolut term give number full decim ten thousand million variabl relat expenditur express nation currenc countri concern euro zone countri figur express euro unit countri ident variabl express absolut term give number full decim ten thousand million transmiss member state transmit commiss eurostat data metadata requir regul electron format compliant interchang standard propos eurostat eurostat make detail document relat approv standard suppli guidelin implement standard requir regul individu record flag confidenti eurostat take action protect confidenti data submit tabl