Gross wages and salaries of employees in North Rhine-Westphalia

Definition: Gross wages and salaries (here:at the place of work) include benefits in cash and in kind from employers to the employees. Workers include workers, employees, civil servants, judges, soldiers and minor workers. Employers’ cash benefits include regular basic wages and salaries, surcharges for overtime, night or Sunday work, as well as all premiums, grants and special payments to employees.They include all social contributions to be paid, income taxes, etc. of workers, even if they are retained by the employer and paid directly to the social systems and tax authorities. Employers’ benefits in kind include goods, services and other benefits made available to employees free of charge or at a reduced rate. Note: A general review was carried out in 2014. This was primarily aimed at introducing the new European System of National Accounts (ESA 2010) across Europe.ESA 2010 is based on the worldwide new System of National Accounts (SNA 2008) and replaced the previous ESA 1995. As part of this revision, the base year for the calculations changed from 2005 to 2010. Data source: Working Group “National Accounts of the Länder”