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8 8  
9 9  = General objectives and scope =
10 10  
11 -~1. Programmes for statistics of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] should be designed essentially to provide reliablemeasures on the level, composition and evolution of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] to the employer. Information collected in [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] surveys may also be used to throw light on part of workers' income from [[employment>>doc:working:Glossary.Employment Work.WebHome]], for instance, direct wages, supplementary wage elements not covered by regular wage statistics, average annual [[earnings>>doc:working:Glossary.Earnings.WebHome]], etc.
11 +~1. Programmes for statistics of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] should be designed essentially to provide reliablemeasures on the level, composition and evolution of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] to the employer. Information collected in [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] surveys may also be used to throw light on part of workers' income from employment, for instance, direct wages, supplementary wage elements not covered by regular wage statistics, average annual [[earnings>>doc:working:Glossary.Earnings.WebHome]], etc.
12 12  
13 13  2. Each country should aim to develop statistics of employers' [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] covering the principalsectors of the economy, especially selected branches of manufacturing, mining, building and construction industries, as well as other economic activities where possible.
14 14  
15 15  = Definition of labour cost =
16 16  
17 -3. For purposes of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] statistics, [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] is the cost incurred by the employer in theemployment of labour. The statistics concept of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] comprises remuneration for (% style="color:#e74c3c" %)work(%%) performed, payments in respect of time paid for but not (% style="color:#e74c3c" %)worked(%%), bonuses and gratuities, the cost of food, drink and other payments in kind, cost of workers' housing borne by employers, employers' social security expenditures, cost to the employer for vocational training, welfare services and miscellaneous items, such as transport of workers, (% style="color:#e74c3c" %)work(%%) clothes and recruitment, together with taxes regarded as [[labour cost>>doc:working:Glossary.Labour cost.WebHome]]. The International Standard Classification of [[Labour Cost>>doc:working:Glossary.Labour cost.WebHome]] given in the annex to this resolution shows the components of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] in more detail.
17 +3. For purposes of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] statistics, [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] is the cost incurred by the employer in theemployment of labour. The statistics concept of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] comprises remuneration for (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%) performed, payments in respect of time paid for but not (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%), bonuses and gratuities, the cost of food, drink and other payments in kind, cost of workers' housing borne by employers, employers' social security expenditures, cost to the employer for vocational training, welfare services and miscellaneous items, such as transport of workers, (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%) clothes and recruitment, together with taxes regarded as [[labour cost>>doc:working:Glossary.Labour cost.WebHome]]. The International Standard Classification of [[Labour Cost>>doc:working:Glossary.Labour cost.WebHome]] given in the annex to this resolution shows the components of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] in more detail.
18 18  
19 -4. Taxes which are imposed on [[employment>>doc:working:Glossary.Employment Work.WebHome]] or on payrolls directly affect the cost to employersof employing labour. These taxes, in those countries where they are considered as [[labour cost>>doc:working:Glossary.Labour cost.WebHome]], should be identified separately in order that they may be included or excluded for purposes of international comparisons. These taxes should be included on a net basis, i.e. after deduction of any rebates or allowances made by the State.
19 +4. Taxes which are imposed on employment or on payrolls directly affect the cost to employersof employing labour. These taxes, in those countries where they are considered as [[labour cost>>doc:working:Glossary.Labour cost.WebHome]], should be identified separately in order that they may be included or excluded for purposes of international comparisons. These taxes should be included on a net basis, i.e. after deduction of any rebates or allowances made by the State.
20 20  
21 21  = Comparability =
22 22  
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52 52  
53 53  14. For each economic activity covered by the national programme of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] surveys, it isdesirable that data should be collected at intervals not exceeding five years. Until such time as major changes occur in [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] components, due to changes in social legislation or other causes, data for the years intervening between two surveys could be estimated wherever suitable data on [[earnings>>doc:working:Glossary.Earnings.WebHome]] and other elements of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] are available. Special investigations of limited scope during the interim period may provide a satisfactory basis for estimates of certain components of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]].
54 54  
55 -15. [[Labour cost>>doc:working:Glossary.Labour cost.WebHome]] statistics should be supplemented by [[employment>>doc:working:Glossary.Employment Work.WebHome]] data of the same scope,showing the number of each sex employed respectively, for instance, as wage earners, salaried [[employees>>doc:working:Glossary.Employees.WebHome]] and, where appropriate, apprentices.
55 +15. [[Labour cost>>doc:working:Glossary.Labour cost.WebHome]] statistics should be supplemented by employment data of the same scope,showing the number of each sex employed respectively, for instance, as wage earners, salaried [[employees>>doc:working:Glossary.Employees.WebHome]] and, where appropriate, apprentices.
56 56  
57 -16. Each country should compile statistics of average [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] per unit of time (cost of labourinput). In particular, data should, wherever possible, be compiled showing average [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] per hour actually (% style="color:#e74c3c" %)worked(%%).
57 +16. Each country should compile statistics of average [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] per unit of time (cost of labourinput). In particular, data should, wherever possible, be compiled showing average [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] per hour actually (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%).
58 58  
59 -17. For the computation of average [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] per hour, data on man-hours actually workedshould be compiled in accordance with the Resolution concerning Statistics of Hours of (% style="color:#e74c3c" %)Work(%%) adopted by the Tenth International Conference of Labour Statisticians, 1962, if necessary, by way of an estimate.
59 +17. For the computation of average [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] per hour, data on man-hours actually workedshould be compiled in accordance with the Resolution concerning Statistics of Hours of (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)Work(%%) adopted by the Tenth International Conference of Labour Statisticians, 1962, if necessary, by way of an estimate.
60 60  
61 -18. Wherever possible, data on man-hours (% style="color:#e74c3c" %)worked(%%) should be obtained directly in the labour costinquiry or from other inquiries with a similar coverage.
61 +18. Wherever possible, data on man-hours (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%) should be obtained directly in the labour costinquiry or from other inquiries with a similar coverage.
62 62  
63 63  19. Employers should be given sufficient advance notice of comprehensive [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] surveysto become familiar with the problems of the survey and be able to adjust their accounting accordingly.
64 64  
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70 70  
71 71  (3) The methodological description should:
72 72  
73 -* (a) mention the types of bonuses (if any) which have been regarded as wages and included in the national [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] data relating respectively to direct wages and salaries and to remuneration for time not (% style="color:#e74c3c" %)worked(%%);
73 +* (a) mention the types of bonuses (if any) which have been regarded as wages and included in the national [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] data relating respectively to direct wages and salaries and to remuneration for time not (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%);
74 74  * (b) give a description of any profit-sharing bonuses included in the national inquiry;
75 75  * (c) indicate the nature of taxes included.
76 76  
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86 86  
87 87  (3) [[earnings>>doc:working:Glossary.Earnings.WebHome]] of piece-workers (excluding overtime premiums)^^1^^;
88 88  
89 -(4) premium pay for overtime, late shift and holiday (% style="color:#e74c3c" %)work(%%).
89 +(4) premium pay for overtime, late shift and holiday (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%).
90 90  
91 91  == II. Remuneration for time not worked: ==
92 92  
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118 118  
119 119  == VI. Employers' social security expenditure: ==
120 120  
121 -(1) statutory social security contributions (for schemes covering: old age, invalidity and survivors; sickness, maternity; [[employment>>doc:working:Glossary.Employment Work.WebHome]] injury; [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]; and family allowances);
121 +(1) statutory social security contributions (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]; and family allowances);
122 122  
123 -(2) 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>>doc:working:Glossary.Employment Work.WebHome]] injury; [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]; and family allowances);
123 +(2) 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>>doc:working:Glossary.Unemployment.WebHome]]; and family allowances);
124 124  
125 -(3) (a) direct payments to [[employees>>doc:working:Glossary.Employees.WebHome]] in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity or [[employment>>doc:working:Glossary.Employment Work.WebHome]] injury, to compensate for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]];
125 +(3) (a) direct payments to [[employees>>doc:working:Glossary.Employees.WebHome]] in respect of absence from (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%) due to sickness, maternity or employment injury, to compensate for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]];
126 126  
127 127  (4) (b) other direct payments to [[employees>>doc:working:Glossary.Employees.WebHome]] regarded as social security benefits;
128 128  
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144 144  
145 145  == IX. Labour cost not elsewhere classified ==
146 146  
147 -(Such as costs of transport of workers to and from (% style="color:#e74c3c" %)work(%%) undertaken by employer^^3^^ (including also reimbursement of fares, etc.), cost of (% style="color:#e74c3c" %)work(%%) clothes, cost of recruitment and other labour costs.)
147 +(Such as costs of transport of workers to and from (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%) undertaken by employer^^3^^ (including also reimbursement of fares, etc.), cost of (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%) clothes, cost of recruitment and other labour costs.)
148 148  
149 149  == X. Taxes regarded as labour cost ==
150 150  
151 -(For instance, taxes on [[employment>>doc:working:Glossary.Employment Work.WebHome]] or payrolls. Such taxes should be included on a net basis, i.e. after deduction of allowances or rebates made by the State.)
151 +(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.)
152 152  
153 153  ----
154 154  
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