Labour Cost

Four-yearly statistic on labour cost Purpose and short description The four-yearly Labour Cost Statistic meets the statistical needs of the European Commission as defined in Council Regulation (EC) 530/1999 of 9 March 1999 and Commission Regulation (EC) 1737/2005 of 21 October 2005. Since 2016, the four-yearly statistic has been based exclusively on administrative sources (NSSO, NBB, FPS Finance, etc.). The data are collected according to the activity and location of the local unit, as well as the size of the enterprise to which the local unit belongs. Survey population The survey population consists of local units. Until 2008, only the local units belonging to sections C to K and M to O of NACE rev.1 and belonging to the group of enterprises with at least 10 employees were analysed in this statistic. From 2008, only the local units belonging to sections B to N and P to S of NACE rev.2 and belonging to the group of enterprises with at least 10 employees have been analysed in this statistic. Data collection method and sample size Since 2016, the four-yearly statistic on labour cost is exclusively based on administrative sources (NSSO, NBB, FPS Finance, etc.). Before 2016, the survey was based on a sample of local units of enterprises with at least 10 employees, selected in the NSSO(PLA) registers. Therefore, the comparison with the results prior to 2016 should be made with a great deal of caution. Data from the NSSO (DmFA) are used in the estimates for the number of employees, the paid hours, the direct remuneration and bonuses, the payments for days not worked, the company cars as benefit in kind and the statutory social-security contributions payable by the employer. Data from the FPS Finance on personal income tax (BELCOTAX) and on corporate tax (BIZTAX) are used to estimate payments to employees’ savings schemes, wages and salaries in kind, collectively agreed, contractual and voluntary social-security contributions, employers' imputed social contributions and subsidies. The estimate of vocational training costs is based on the indexed results of the CVTS survey (see https://statbel.fgov.be/fr/themes/emploi-formation/formation-et-enseignement/formation-continue) for the year 2020. Response rate No enterprise surveyed. Periodicity The labour cost statistic is organised every four years. The last year is 2020. Release calendar The results must be disseminated two years after the reference period (in June to Eurostat and in October to the general public). Definitions Labour cost: total expenditure by employers on the employment of employees. It includes the direct remuneration in the reference period, the bonuses, the benefits in kind, the statutory social security contributions, the collectively agreed, contractual and voluntary social-security contributions, the employers' social contributions, the vocational training costs and the taxes, less any subsidies received. Annual labour cost per full-time equivalent employee: the labour cost divided by the total number of full-time equivalent employees (number of full-time employees + number of part-time employees converted into full-time equivalents). Monthly labour cost per full-time equivalent employee: the annual labour cost per full-time equivalent employee divided by the 12 months of the year. Labour cost per hour worked: the cost of labour divided by the total number of hours actually worked. Employees in the labour cost survey: employees are all persons who have a direct employment contract with the enterprise or local unit and receive remuneration, irrespective of the type of work performed, the number of hours worked and the duration of the contract. These include manual and intellectual workers as well as management staff. Metadata Four-yearly statistic on labour cost (FR).pdf