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edited by Helena
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To version 3.1
edited by Helena
on 2025/06/19 17:16
Change comment: There is no comment for this version

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9 9  
10 10  = General objectives and scope =
11 11  
12 -~1. Programmes for statistics of labour cost should be designed essentially to provide reliablemeasures on the level, composition and evolution of labour cost to the employer.  Information collected in labour cost 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, etc.
12 +~1. Programmes for statistics of labour cost should be designed essentially to provide reliablemeasures on the level, composition and evolution of labour cost to the employer. Information collected in labour cost 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, etc.
13 13  
14 14  2. Each country should aim to develop statistics of employers' labour cost covering the principalsectors of the economy, especially selected branches of manufacturing, mining, building and construction industries, as well as other economic activities where possible.
15 15  
16 16  = Definition of labour cost =
17 17  
18 -3. For purposes of labour cost statistics, labour cost is the cost incurred by the employer in theemployment of labour.  The statistics concept of labour cost comprises remuneration for work performed, payments in respect of time paid for but not 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, work clothes and recruitment, together with taxes regarded as labour cost.  The International Standard Classification of Labour Cost given in the annex to this resolution shows the components of labour cost in more detail.
18 +3. For purposes of labour cost statistics, labour cost is the cost incurred by the employer in theemployment of labour. The statistics concept of labour cost comprises remuneration for work performed, payments in respect of time paid for but not 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, work clothes and recruitment, together with taxes regarded as labour cost. The International Standard Classification of Labour Cost given in the annex to this resolution shows the components of labour cost in more detail.
19 19  
20 -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, 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 +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, 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.
21 21  
22 22  = Comparability =
23 23  
24 -5.  Some labour cost items, as a whole or in part, for example, social security and vocational training, in certain countries are not chargeable to employers, but represent expenditures by the State for social or other reasons.  This must be taken into account in making international comparisons.
24 +5. Some labour cost items, as a whole or in part, for example, social security and vocational training, in certain countries are not chargeable to employers, but represent expenditures by the State for social or other reasons. This must be taken into account in making international comparisons.
25 25  
26 26  = Classification =
27 27  
28 -6. (1)  Labour cost data should be classified by economic activity and, wherever possible, distinguishing wage earners and salaried employees.
28 +6. (1) Labour cost data should be classified by economic activity and, wherever possible, distinguishing wage earners and salaried employees.
29 29  
30 30  (2) Managerial staff remunerated predominantly by a share of profits should be excluded fromlabour cost statistics.
31 31  
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33 33  
34 34  7. The classification by economic activity should be in as much detail as possible and should bemade according to the United Nations International Standard Industrial Classification of All Economic Activities, or according to a classification convertible into it.
35 35  
36 -8. (1)  Labour cost data should be classified so as to distinguish wherever possible, at least themajor groups of the annexed International Standard Classification of Labour Cost.
36 +8. (1) Labour cost data should be classified so as to distinguish wherever possible, at least themajor groups of the annexed International Standard Classification of Labour Cost.
37 37  
38 38  (2) It is desirable to prepare separate data for each minor group for which information can beobtained.
39 39  
40 -(3) Major groups I to IV correspond closely to earnings as compiled by many countriescomplying with the provisions of Convention No. 63 and may be called "direct labour cost" as distinct from the remaining items which may be called "indirect labour cost".  Particular interest attaches to this subdivision of total labour cost.
40 +(3) Major groups I to IV correspond closely to earnings as compiled by many countriescomplying with the provisions of Convention No. 63 and may be called "direct labour cost" as distinct from the remaining items which may be called "indirect labour cost". Particular interest attaches to this subdivision of total labour cost.
41 41  
42 42  9. Where statistics pertaining to labour cost exclude major or minor groups covered by theInternational Standard Classification, this should be indicated, together with estimates of the magnitude of the costs excluded, so far as possible.
43 43  
44 -10. In the International Standard Classification of Labour Cost annexed to this resolution, thewages and salaries of all personnel, comprising those engaged in activities such as housing, vocational training, medical care and health services, canteens, etc. are included in major groups I to IV and the cost of social security for this personnel is included in major group VI.  Consequently, the costs as shown in the other major groups for these activities do not include the wages and salaries (including social security contributions) for personnel of the establishment running these services since many countries may find considerable difficulty in allocating such payments to the appropriate activities.  However, in view of the importance in many countries of vocational training, housing and medical care and health services, countries may wish to compile in addition the total cost of these activities, where necessary by way of an estimate.  In making such an estimate of total cost of vocational training, the wages and salaries (including social security contributions) paid to trainees and apprentices in respect of training hours should be included.  Total cost of any one of these activities comprises also any other items which the country may regard as cost to the employer.  Such items should be specified.
44 +10. In the International Standard Classification of Labour Cost annexed to this resolution, thewages and salaries of all personnel, comprising those engaged in activities such as housing, vocational training, medical care and health services, canteens, etc. are included in major groups I to IV and the cost of social security for this personnel is included in major group VI. Consequently, the costs as shown in the other major groups for these activities do not include the wages and salaries (including social security contributions) for personnel of the establishment running these services since many countries may find considerable difficulty in allocating such payments to the appropriate activities. However, in view of the importance in many countries of vocational training, housing and medical care and health services, countries may wish to compile in addition the total cost of these activities, where necessary by way of an estimate. In making such an estimate of total cost of vocational training, the wages and salaries (including social security contributions) paid to trainees and apprentices in respect of training hours should be included. Total cost of any one of these activities comprises also any other items which the country may regard as cost to the employer. Such items should be specified.
45 45  
46 46  ~11. Where possible, additional classifications of labour cost would be useful for analyticalpurposes, in particular, classifications by size-groups of establishments, enterprises or firms and by region.
47 47  
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51 51  
52 52  13. The observation period in comprehensive labour cost surveys should cover the 12 monthsof the calendar year, whenever possible, otherwise the usual accounting year, to take account of expenditures which occur only annually or irregularly.
53 53  
54 -14. For each economic activity covered by the national programme of labour cost surveys, it isdesirable that data should be collected at intervals not exceeding five years.  Until such time as major changes occur in labour cost 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 and other elements of labour cost are available.  Special investigations of limited scope during the interim period may provide a satisfactory basis for estimates of certain components of labour cost.
54 +14. For each economic activity covered by the national programme of labour cost surveys, it isdesirable that data should be collected at intervals not exceeding five years. Until such time as major changes occur in labour cost 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 and other elements of labour cost are available. Special investigations of limited scope during the interim period may provide a satisfactory basis for estimates of certain components of labour cost.
55 55  
56 56  15. Labour cost 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 and, where appropriate, apprentices.
57 57  
58 -16. Each country should compile statistics of average labour cost per unit of time (cost of labourinput).  In particular, data should, wherever possible, be compiled showing average labour cost per hour actually worked.
58 +16. Each country should compile statistics of average labour cost per unit of time (cost of labourinput). In particular, data should, wherever possible, be compiled showing average labour cost per hour actually worked.
59 59  
60 60  17. For the computation of average labour cost per hour, data on man-hours actually workedshould be compiled in accordance with the Resolution concerning Statistics of Hours of Work adopted by the Tenth International Conference of Labour Statisticians, 1962, if necessary, by way of an estimate.
61 61  
... ... @@ -65,7 +65,7 @@
65 65  
66 66  = Publication =
67 67  
68 -20. (1)  A description of the concepts and methods used in any important new national labour cost inquiries should be published by the responsible statistical office.
68 +20. (1) A description of the concepts and methods used in any important new national labour cost inquiries should be published by the responsible statistical office.
69 69  
70 70  (2) The description should indicate the difference (if any) between the classification of labourcost by components utilized in the national survey and the International Standard Classification.
71 71  
... ... @@ -75,70 +75,81 @@
75 75  * (b) give a description of any profit-sharing bonuses included in the national inquiry;
76 76  * (c) indicate the nature of taxes included.
77 77  
78 -(4) To facilitate analysis of the data, especially at the international level, the major report of the results of the national inquiry of labour cost to the employer should give particulars of the national system of financing statutory social security schemes for workers and, more especially, of the proportion of the cost covered by employers' contributions.  Information should also be given on welfare services provided for workers by the State.
78 +(4) To facilitate analysis of the data, especially at the international level, the major report of the results of the national inquiry of labour cost to the employer should give particulars of the national system of financing statutory social security schemes for workers and, more especially, of the proportion of the cost covered by employers' contributions. Information should also be given on welfare services provided for workers by the State.
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 -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 -1. incentive pay of time-rated workers;
86 -1. earnings of piece-workers (excluding overtime premiums)^^1^^;
87 -1. premium pay for overtime, late shift and holiday work.
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}}
88 88  
86 +(2) incentive pay of time-rated workers;
87 +
88 +(3) earnings of piece-workers (excluding overtime premiums)^^1^^;
89 +
90 +(4) premium pay for overtime, late shift and holiday work.
91 +
89 89  == II. Remuneration for time not worked: ==
90 90  
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}}
94 +(1) annual vacation, other paid leave, including long-service leave;
95 95  
96 +(2) public holidays and other recognized holidays;
97 +
98 +(3) other time off granted with pay (e.g. birth or death of family member, marriage of employees, functions of titular office, union activities);
99 +
100 +(4) severance and termination pay where not regarded as social security expenditure.{{footnote}}Otherwise these should be classified under VI(5).{{/footnote}}
101 +
96 96  == III. Bonuses and gratuities: ==
97 97  
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.
104 +(1) year-end and seasonal bonuses;
101 101  
106 +(2) profit-sharing bonuses;
107 +
108 +(3) additional payments in respect of vacation, supplementary to normal vacation pay and other bonuses and gratuities.
109 +
102 102  == IV. Food, drink, fuel and other payments in kind ==
103 103  
104 104  == V. Cost of workers' housing borne by employers: ==
105 105  
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 -1. cost for dwelling not establishment-owned (allowances, grants, etc.);
108 -1. other housing costs.
114 +(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}}
109 109  
116 +(2) cost for dwelling not establishment-owned (allowances, grants, etc.);
117 +
118 +(3) other housing costs.
119 +
110 110  == VI. Employers' social security expenditure: ==
111 111  
112 -statutory social security contributions (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; unemployment; and family allowances);
122 +(1) statutory social security contributions (for schemes covering: old age, invalidity and survivors; sickness, maternity; employment injury; unemployment; and family allowances);
113 113  
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);
124 +(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; and family allowances);
115 115  
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;
126 +(3) (a) direct payments to employees in respect of absence from work due to sickness, maternity or employment injury, to compensate for loss of earnings;
118 118  
119 -cost of medical care and health services^^3^^;
128 +(4) (b) other direct payments to employees regarded as social security benefits;
120 120  
121 -severance and termination pay where regarded as social security expenditure.
130 +(5) cost of medical care and health services^^3^^;
122 122  
123 -= VII. Cost of vocational training^^3^^ =
132 +(6) severance and termination pay where regarded as social security expenditure.
124 124  
134 +== VII. Cost of vocational training^^3^^ ==
135 +
125 125  (Including also fees and other payments for services of outside instructors, training institutions, teaching material, reimbursements of school fees to workers, etc.)
126 126  
127 127  == VIII. Cost of welfare services: ==
128 128  
129 -cost of canteens and other food services^^3^^;
140 +(1) cost of canteens and other food services^^3^^;
130 130  
131 -cost of education, cultural, recreational and related facilities and services^^3^^;
142 +(2) cost of education, cultural, recreational and related facilities and services^^3^^;
132 132  
133 -grants to credit unions and cost of related services for employees.
144 +(3) grants to credit unions and cost of related services for employees.
134 134  
135 -= IX. Labour cost not elsewhere classified =
146 +== IX. Labour cost not elsewhere classified ==
136 136  
137 137  (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  
139 139  = 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.)
152 +(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.)
142 142  
143 143  ----
144 144