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79 79  
80 80  21. Countries which have made studies of the structure of wages and salaries and other elements of labour cost should communicate their results to the International Labour Office in order to facilitate international comparisons and interpretations of statistics of labour cost.
81 81  
82 -**Annex:  International Standard Classification of Labour Cost I. Direct wages and salaries:**
82 += Annex:  International Standard Classification of Labour Cost I. Direct wages and salaries: =
83 83  
84 84  1. straight-time pay of time-rated workers;{{footnote}}Including also responsibility premiums, dirt, danger and discomfort allowances, cash indemnities for meals, sandwiches, etc., payments under guaranteed wage systems, cost-of-living allowances and other regular allowances which are regarded as direct wages or salaries.{{/footnote}}
85 85  1. incentive pay of time-rated workers;
... ... @@ -86,58 +86,59 @@
86 86  1. earnings of piece-workers (excluding overtime premiums)^^1^^;
87 87  1. premium pay for overtime, late shift and holiday work.
88 88  
89 - **II.        Remuneration for time not worked:**
89 +== II. Remuneration for time not worked: ==
90 90  
91 -1. annual vacation, other paid leave, including long-service leave;
92 -1. public holidays and other recognized holidays;
93 -1. other time off granted with pay (e.g. birth or death of family member, marriage of employees, functions of titular office, union activities);
94 -1. severance and termination pay where not regarded as social security expenditure.{{footnote}}Otherwise these should be classified under VI(5).{{/footnote}}
91 +* annual vacation, other paid leave, including long-service leave;
92 +* public holidays and other recognized holidays;
93 +* other time off granted with pay (e.g. birth or death of family member, marriage of employees, functions of titular office, union activities);
94 +* severance and termination pay where not regarded as social security expenditure.{{footnote}}Otherwise these should be classified under VI(5).{{/footnote}}
95 95  
96 - **III.        Bonuses and gratuities:**
96 +== III. Bonuses and gratuities: ==
97 97  
98 -1. year-end and seasonal bonuses;
99 -1. profit-sharing bonuses;
100 -1. additional payments in respect of vacation, supplementary to normal vacation pay and other bonuses and gratuities.
98 +* year-end and seasonal bonuses;
99 +* profit-sharing bonuses;
100 +* additional payments in respect of vacation, supplementary to normal vacation pay and other bonuses and gratuities.
101 101  
102 -= IV.       Food, drink, fuel and other payments in kind =
102 +== IV. Food, drink, fuel and other payments in kind ==
103 103  
104 - **V.         Cost of workers' housing borne by employers:**
104 +== V. Cost of workers' housing borne by employers: ==
105 105  
106 106  1. cost for establishment-owned dwellings;{{footnote}}Other than wages and salaries for personnel in the provision of the service, e.g. the depreciation on buildings and equipment, interest, repairs and maintenance and other cost, less grants-in-aid, tax rebates, etc. received from public authorities and receipts from workers.  Capital investment made during the year is to be excluded.{{/footnote}}
107 107  1. cost for dwelling not establishment-owned (allowances, grants, etc.);
108 108  1. other housing costs.
109 109  
110 - **VI.       Employers' social security expenditure:**
110 +== VI. Employers' social security expenditure: ==
111 111  
112 -1. statutory social security contributions (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; unemployment; and family allowances);
113 -1. collectively agreed, contractual and non-obligatory contributions to private social security schemes and insurances (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; unemployment; and family allowances);
114 -1. (a) direct payments to employees in respect of absence from work due to sickness, maternity or employment injury, to compensate for loss of earnings;
112 +statutory social security contributions (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; unemployment; and family allowances);
115 115  
116 - (b)           other direct payments to employees regarded as social security benefits;
114 +collectively agreed, contractual and non-obligatory contributions to private social security schemes and insurances (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; unemployment; and family allowances);
117 117  
118 -1. cost of medical care and health services^^3^^;
119 -1. severance and termination pay where regarded as social security expenditure.
116 +* (a) direct payments to employees in respect of absence from work due to sickness, maternity or employment injury, to compensate for loss of earnings;
117 +* (b) other direct payments to employees regarded as social security benefits;
120 120  
121 -= VII.      Cost of vocational training^^3^^ =
119 +cost of medical care and health services^^3^^;
122 122  
121 +severance and termination pay where regarded as social security expenditure.
122 +
123 += VII. Cost of vocational training^^3^^ =
124 +
123 123  (Including also fees and other payments for services of outside instructors, training institutions, teaching material, reimbursements of school fees to workers, etc.)
124 124  
125 - **VIII.     Cost of welfare services:**
127 +== VIII. Cost of welfare services: ==
126 126  
127 -1. cost of canteens and other food services^^3^^;
128 -1. cost of education, cultural, recreational and related facilities and services^^3^^;
129 -1. grants to credit unions and cost of related services for employees.
129 +cost of canteens and other food services^^3^^;
130 130  
131 -= IX.        Labour cost not elsewhere classified =
131 +cost of education, cultural, recreational and related facilities and services^^3^^;
132 132  
133 -(Such as costs of transport of workers to and from work undertaken by employer^^3^^ (including also reimbursement of fares, etc.), cost of work clothes, cost of recruitment and other labour costs.)
133 +grants to credit unions and cost of related services for employees.
134 134  
135 -= X.          Taxes regarded as labour cost =
135 += IX. Labour cost not elsewhere classified =
136 136  
137 -(For instance, taxes on employment or payrolls.  Such taxes should be included on a net basis,
137 +(Such as costs of transport of workers to and from work undertaken by employer^^3^^ (including also reimbursement of fares, etc.), cost of work clothes, cost of recruitment and other labour costs.)
138 138  
139 -i.e. after deduction of allowances or rebates made by the State.)
139 += X. Taxes regarded as labour cost =
140 140  
141 +(For instance, taxes on employment or payrolls.  Such taxes should be included on a net basis, i.e. after deduction of allowances or rebates made by the State.)
141 141  
142 142  ----
143 143