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... ... @@ -50,22 +50,15 @@ 50 50 51 51 = Wage rates = 52 52 53 -~11. The data on time rates of wages should relate to an appropriate time period such as the hour, day, week, month or other customary period used for purposes of determining the wage rates concerned. 53 +1. The data on time rates of wages should relate to an appropriate time period such as the hour, day, week, month or other customary period used for purposes of determining the wage rates concerned. 54 +1. Wage rates should include basic wages, cost-of-living allowances and other guaranteed and regularly paid allowances, but exclude overtime payments, bonuses and gratuities, family allowances and other social security payments made by employers. Ex gratia payments in kind, supplementary to normal wage rates, are also excluded. 55 +1. Statistics of wage rates fixed by or in pursuance of laws or regulations, collective agreements or arbitral awards (which are generally minimum or standard rates) should be clearly distinguished from statistics referring to wage rates actually paid to individual workers. Each of these types of wage rates is useful for particular purposes. 56 +1. Time rates of wages for normal periods of work should be distinguished from special and other rates such as piece rates, overtime rates, premium rates for work on holidays and shift rates. **Wage payments in kind** 57 +1. In view of the dual nature of wages as cost to the employer and earnings of the employee, it may be necessary to evaluate wage payments in kind according to both of these concepts. 58 +1. In principle, for earnings statistics, payment in kind should be measured on the basis of the value accrued to the employee, since earnings refer to the remuneration or income of a specified group of employed persons, whereas for statistics of wage rates and labour cost the evaluation should be done on the basis of cost to the employer since these data refer to the cost of units of work time. 59 +1. Evaluation of remuneration received in kind on the basis of retail market prices generally provides a reasonable estimate of the value accrued to the employee. This method is frequently followed when income data, including wages, are collected through household surveys. 60 +1. When earnings data are furnished by the employer, it is generally easier for him to express the money value of any payments in kind which are included as equal to the cost to him of the goods or services concerned but, if the employer is unable to report the actual cost incurred, it is convenient to use producers' selling prices, or wholesale prices. However, to evaluate the level of earnings of employees, and adjustment should be made for the difference between cost to the employer and retail prices wherever payments in kind are significant. 54 54 55 -12. Wage rates should include basic wages, cost-of-living allowances and other guaranteed and regularly paid allowances, but exclude overtime payments, bonuses and gratuities, family allowances and other social security payments made by employers. Ex gratia payments in kind, supplementary to normal wage rates, are also excluded. 56 - 57 -13. Statistics of wage rates fixed by or in pursuance of laws or regulations, collective agreements or arbitral awards (which are generally minimum or standard rates) should be clearly distinguished from statistics referring to wage rates actually paid to individual workers. Each of these types of wage rates is useful for particular purposes. 58 - 59 -14. Time rates of wages for normal periods of work should be distinguished from special and other rates such as piece rates, overtime rates, premium rates for work on holidays and shift rates. **Wage payments in kind** 60 - 61 -15. In view of the dual nature of wages as cost to the employer and earnings of the employee, it may be necessary to evaluate wage payments in kind according to both of these concepts. 62 - 63 -16. In principle, for earnings statistics, payment in kind should be measured on the basis of the value accrued to the employee, since earnings refer to the remuneration or income of a specified group of employed persons, whereas for statistics of wage rates and labour cost the evaluation should be done on the basis of cost to the employer since these data refer to the cost of units of work time. 64 - 65 -17. Evaluation of remuneration received in kind on the basis of retail market prices generally provides a reasonable estimate of the value accrued to the employee. This method is frequently followed when income data, including wages, are collected through household surveys. 66 - 67 -18. When earnings data are furnished by the employer, it is generally easier for him to express the money value of any payments in kind which are included as equal to the cost to him of the goods or services concerned but, if the employer is unable to report the actual cost incurred, it is convenient to use producers' selling prices, or wholesale prices. However, to evaluate the level of earnings of employees, and adjustment should be made for the difference between cost to the employer and retail prices wherever payments in kind are significant. 68 - 69 69 = Current wages statistics programme = 70 70 71 71 1. The current programme should be designed to provide essential data at frequent intervals in order to measure trends and short-term changes in average earnings, hours of work, time rates of wages and normal hours of work.