Changes for page Resolution concerning statistics of labour cost, the 11th ICLS

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--Considering that international standards for [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] statistics, particularly as regards definitions, methods of compilation and classification, will promote the development of these statistics along sound lines and contribute to improvements of their international comparability;
++Cons{{{(i)}}}der{{{(i)}}}ng that {{{(i)}}}nternat{{{(i)}}}onal standards for [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] stat{{{(i)}}}st{{{(i)}}}cs, part{{{(i)}}}cularly as regards def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons, methods of comp{{{(i)}}}lat{{{(i)}}}on and class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on, w{{{(i)}}}ll promote the development of these stat{{{(i)}}}st{{{(i)}}}cs along sound l{{{(i)}}}nes and contr{{{(i)}}}bute to {{{(i)}}}mprovements of the{{{(i)}}}r {{{(i)}}}nternat{{{(i)}}}onal comparab{{{(i)}}}l{{{(i)}}}ty;
--Adopts this twenty-seventh day of October 1966 the following resolution:
++Adopts th{{{(i)}}}s twenty-seventh day of October 1966 the follow{{{(i)}}}ng resolut{{{(i)}}}on:
--= General objectives and scope =
++= General object{{{(i)}}}ves and scope =
--~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>>doc:working:Glossary.Earnings.WebHome]], supplementary [[wage>>doc:working:Glossary.Earnings.WebHome]] elements not covered by regular [[wage>>doc:working:Glossary.Earnings.WebHome]] statistics, average annual [[earnings>>doc:working:Glossary.Earnings.WebHome]], etc.
++~1. Programmes for stat{{{(i)}}}st{{{(i)}}}cs of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] should be des{{{(i)}}}gned essent{{{(i)}}}ally to prov{{{(i)}}}de rel{{{(i)}}}ablemeasures on the level, compos{{{(i)}}}t{{{(i)}}}on and evolut{{{(i)}}}on of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] to the employer. Informat{{{(i)}}}on collected {{{(i)}}}n [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] surveys may also be used to throw l{{{(i)}}}ght on part of workers' {{{(i)}}}ncome from [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], for {{{(i)}}}nstance, d{{{(i)}}}rect [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], supplementary [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] elements not covered by regular [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] stat{{{(i)}}}st{{{(i)}}}cs, average annual [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], etc.
--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.
++2. Each country should a{{{(i)}}}m to develop stat{{{(i)}}}st{{{(i)}}}cs of employers' [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] cover{{{(i)}}}ng the pr{{{(i)}}}nc{{{(i)}}}palsectors of the economy, espec{{{(i)}}}ally selected branches of manufactur{{{(i)}}}ng, m{{{(i)}}}n{{{(i)}}}ng, bu{{{(i)}}}ld{{{(i)}}}ng and construct{{{(i)}}}on {{{(i)}}}ndustr{{{(i)}}}es, as well as other econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es where poss{{{(i)}}}ble.
--= Definition of labour cost =
++= Def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}on of labour cost =
--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.
++3. For purposes of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] stat{{{(i)}}}st{{{(i)}}}cs, [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] {{{(i)}}}s the cost {{{(i)}}}ncurred by the employer {{{(i)}}}n theemployment of labour. The stat{{{(i)}}}st{{{(i)}}}cs concept of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] compr{{{(i)}}}ses remunerat{{{(i)}}}on for (% style="color:#e74c3c" %)work(%%) performed, payments {{{(i)}}}n respect of t{{{(i)}}}me pa{{{(i)}}}d for but not (% style="color:#e74c3c" %)worked(%%), bonuses and gratu{{{(i)}}}t{{{(i)}}}es, the cost of food, dr{{{(i)}}}nk and other payments {{{(i)}}}n k{{{(i)}}}nd, cost of workers' hous{{{(i)}}}ng borne by employers, employers' soc{{{(i)}}}al secur{{{(i)}}}ty expend{{{(i)}}}tures, cost to the employer for vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng, welfare serv{{{(i)}}}ces and m{{{(i)}}}scellaneous {{{(i)}}}tems, such as transport of workers, (% style="color:#e74c3c" %)work(%%) clothes and recru{{{(i)}}}tment, together w{{{(i)}}}th taxes regarded as [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]]. The Internat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of [[Labour Cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] g{{{(i)}}}ven {{{(i)}}}n the annex to th{{{(i)}}}s resolut{{{(i)}}}on shows the components of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] {{{(i)}}}n more deta{{{(i)}}}l.
--4. Taxes which are imposed on [[employment>>doc:working:Glossary.Employment Work.WebHome]] or on payrolls directly affect the cost to employersof [[employing>>doc:working:Glossary.Persons in Employment.WebHome]] 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.
++4. Taxes wh{{{(i)}}}ch are {{{(i)}}}mposed on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] or on payrolls d{{{(i)}}}rectly affect the cost to employersof [[employ{{{(i)}}}ng>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] labour. These taxes, {{{(i)}}}n those countr{{{(i)}}}es where they are cons{{{(i)}}}dered as [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]], should be {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed separately {{{(i)}}}n order that they may be {{{(i)}}}ncluded or excluded for purposes of {{{(i)}}}nternat{{{(i)}}}onal compar{{{(i)}}}sons. These taxes should be {{{(i)}}}ncluded on a net bas{{{(i)}}}s, {{{(i)}}}.e. after deduct{{{(i)}}}on of any rebates or allowances made by the State.
--= Comparability =
++= Comparab{{{(i)}}}l{{{(i)}}}ty =
--5. Some [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] 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.
++5. Some [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] {{{(i)}}}tems, as a whole or {{{(i)}}}n part, for example, soc{{{(i)}}}al secur{{{(i)}}}ty and vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng, {{{(i)}}}n certa{{{(i)}}}n countr{{{(i)}}}es are not chargeable to employers, but represent expend{{{(i)}}}tures by the State for soc{{{(i)}}}al or other reasons. Th{{{(i)}}}s must be taken {{{(i)}}}nto account {{{(i)}}}n mak{{{(i)}}}ng {{{(i)}}}nternat{{{(i)}}}onal compar{{{(i)}}}sons.
--= Classification =
++= Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on =
--6. (1) [[Labour cost>>doc:working:Glossary.Labour cost.WebHome]] data should be classified by economic activity and, wherever possible, distinguishing [[wage>>doc:working:Glossary.Earnings.WebHome]] earners and salaried [[employees>>doc:working:Glossary.Employees.WebHome]].
++6. (1) [[Labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] data should be class{{{(i)}}}f{{{(i)}}}ed by econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty and, wherever poss{{{(i)}}}ble, d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}sh{{{(i)}}}ng [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] earners and salar{{{(i)}}}ed [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]].
--(2) Managerial staff remunerated predominantly by a share of profits should be excluded fromlabour cost statistics.
++(2) Manager{{{(i)}}}al staff remunerated predom{{{(i)}}}nantly by a share of prof{{{(i)}}}ts should be excluded fromlabour cost stat{{{(i)}}}st{{{(i)}}}cs.
--(3) In the absence of international standard definitions, [[wage>>doc:working:Glossary.Earnings.WebHome]] earners and salaried employeesshould be distinguished according to the criteria most suitable for statistical operations in the country concerned.
++(3) In the absence of {{{(i)}}}nternat{{{(i)}}}onal standard def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons, [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] earners and salar{{{(i)}}}ed employeesshould be d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}shed accord{{{(i)}}}ng to the cr{{{(i)}}}ter{{{(i)}}}a most su{{{(i)}}}table for stat{{{(i)}}}st{{{(i)}}}cal operat{{{(i)}}}ons {{{(i)}}}n the country concerned.
--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.
++7. The class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on by econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty should be {{{(i)}}}n as much deta{{{(i)}}}l as poss{{{(i)}}}ble and should bemade accord{{{(i)}}}ng to the Un{{{(i)}}}ted Nat{{{(i)}}}ons Internat{{{(i)}}}onal Standard Industr{{{(i)}}}al Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of All Econom{{{(i)}}}c Act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, or accord{{{(i)}}}ng to a class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on convert{{{(i)}}}ble {{{(i)}}}nto {{{(i)}}}t.
--8. (1) [[Labour cost>>doc:working:Glossary.Labour cost.WebHome]] data should be classified so as to distinguish wherever possible, at least themajor groups of the annexed International Standard Classification of [[Labour Cost>>doc:working:Glossary.Labour cost.WebHome]].
++8. (1) [[Labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] data should be class{{{(i)}}}f{{{(i)}}}ed so as to d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}sh wherever poss{{{(i)}}}ble, at least themajor groups of the annexed Internat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of [[Labour Cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]].
--(2) It is desirable to prepare separate data for each minor group for which information can beobtained.
++(2) It {{{(i)}}}s des{{{(i)}}}rable to prepare separate data for each m{{{(i)}}}nor group for wh{{{(i)}}}ch {{{(i)}}}nformat{{{(i)}}}on can beobta{{{(i)}}}ned.
--(3) Major groups I to IV correspond closely to [[earnings>>doc:working:Glossary.Earnings.WebHome]] as compiled by many countriescomplying with the provisions of Convention No. 63 and may be called "direct [[labour cost>>doc:working:Glossary.Labour cost.WebHome]]" as distinct from the remaining items which may be called "indirect [[labour cost>>doc:working:Glossary.Labour cost.WebHome]]". Particular interest attaches to this subdivision of total [[labour cost>>doc:working:Glossary.Labour cost.WebHome]].
++(3) Major groups I to IV correspond closely to [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] as comp{{{(i)}}}led by many countr{{{(i)}}}escomply{{{(i)}}}ng w{{{(i)}}}th the prov{{{(i)}}}s{{{(i)}}}ons of Convent{{{(i)}}}on No. 63 and may be called "d{{{(i)}}}rect [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]]" as d{{{(i)}}}st{{{(i)}}}nct from the rema{{{(i)}}}n{{{(i)}}}ng {{{(i)}}}tems wh{{{(i)}}}ch may be called "{{{(i)}}}nd{{{(i)}}}rect [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]]". Part{{{(i)}}}cular {{{(i)}}}nterest attaches to th{{{(i)}}}s subd{{{(i)}}}v{{{(i)}}}s{{{(i)}}}on of total [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]].
--9. Where statistics pertaining to [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] 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.
++9. Where stat{{{(i)}}}st{{{(i)}}}cs perta{{{(i)}}}n{{{(i)}}}ng to [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] exclude major or m{{{(i)}}}nor groups covered by theInternat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on, th{{{(i)}}}s should be {{{(i)}}}nd{{{(i)}}}cated, together w{{{(i)}}}th est{{{(i)}}}mates of the magn{{{(i)}}}tude of the costs excluded, so far as poss{{{(i)}}}ble.
--10. In the International Standard Classification of [[Labour Cost>>doc:working:Glossary.Labour cost.WebHome]] annexed to this resolution, thewages and [[salaries>>doc:working:Glossary.Earnings.WebHome]] 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>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] (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>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] (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.
++10. In the Internat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of [[Labour Cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] annexed to th{{{(i)}}}s resolut{{{(i)}}}on, thewages and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] of all personnel, compr{{{(i)}}}s{{{(i)}}}ng those engaged {{{(i)}}}n act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es such as hous{{{(i)}}}ng, vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng, med{{{(i)}}}cal care and health serv{{{(i)}}}ces, canteens, etc. are {{{(i)}}}ncluded {{{(i)}}}n major groups I to IV and the cost of soc{{{(i)}}}al secur{{{(i)}}}ty for th{{{(i)}}}s personnel {{{(i)}}}s {{{(i)}}}ncluded {{{(i)}}}n major group VI. Consequently, the costs as shown {{{(i)}}}n the other major groups for these act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es do not {{{(i)}}}nclude the [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] ({{{(i)}}}nclud{{{(i)}}}ng soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons) for personnel of the establ{{{(i)}}}shment runn{{{(i)}}}ng these serv{{{(i)}}}ces s{{{(i)}}}nce many countr{{{(i)}}}es may f{{{(i)}}}nd cons{{{(i)}}}derable d{{{(i)}}}ff{{{(i)}}}culty {{{(i)}}}n allocat{{{(i)}}}ng such payments to the appropr{{{(i)}}}ate act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es. However, {{{(i)}}}n v{{{(i)}}}ew of the {{{(i)}}}mportance {{{(i)}}}n many countr{{{(i)}}}es of vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng, hous{{{(i)}}}ng and med{{{(i)}}}cal care and health serv{{{(i)}}}ces, countr{{{(i)}}}es may w{{{(i)}}}sh to comp{{{(i)}}}le {{{(i)}}}n add{{{(i)}}}t{{{(i)}}}on the total cost of these act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, where necessary by way of an est{{{(i)}}}mate. In mak{{{(i)}}}ng such an est{{{(i)}}}mate of total cost of vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng, the [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] ({{{(i)}}}nclud{{{(i)}}}ng soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons) pa{{{(i)}}}d to tra{{{(i)}}}nees and apprent{{{(i)}}}ces {{{(i)}}}n respect of tra{{{(i)}}}n{{{(i)}}}ng hours should be {{{(i)}}}ncluded. Total cost of any one of these act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es compr{{{(i)}}}ses also any other {{{(i)}}}tems wh{{{(i)}}}ch the country may regard as cost to the employer. Such {{{(i)}}}tems should be spec{{{(i)}}}f{{{(i)}}}ed.
--~11. Where possible, additional classifications of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] would be useful for analyticalpurposes, in particular, classifications by size-groups of establishments, enterprises or firms and by region.
++~11. Where poss{{{(i)}}}ble, add{{{(i)}}}t{{{(i)}}}onal class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] would be useful for analyt{{{(i)}}}calpurposes, {{{(i)}}}n part{{{(i)}}}cular, class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons by s{{{(i)}}}ze-groups of establ{{{(i)}}}shments, enterpr{{{(i)}}}ses or f{{{(i)}}}rms and by reg{{{(i)}}}on.
--= Collection and compilation =
++= Collect{{{(i)}}}on and comp{{{(i)}}}lat{{{(i)}}}on =
--12. The unit for which data are collected should be the establishment, where possible, ratherthan the enterprise or firm, so far as the accounting system used enables a multi-establishment enterprise to supply data for each establishment.
++12. The un{{{(i)}}}t for wh{{{(i)}}}ch data are collected should be the establ{{{(i)}}}shment, where poss{{{(i)}}}ble, ratherthan the enterpr{{{(i)}}}se or f{{{(i)}}}rm, so far as the account{{{(i)}}}ng system used enables a mult{{{(i)}}}-establ{{{(i)}}}shment enterpr{{{(i)}}}se to supply data for each establ{{{(i)}}}shment.
--13. The observation period in comprehensive [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] 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.
++13. The observat{{{(i)}}}on per{{{(i)}}}od {{{(i)}}}n comprehens{{{(i)}}}ve [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] surveys should cover the 12 monthsof the calendar year, whenever poss{{{(i)}}}ble, otherw{{{(i)}}}se the usual account{{{(i)}}}ng year, to take account of expend{{{(i)}}}tures wh{{{(i)}}}ch occur only annually or {{{(i)}}}rregularly.
--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]].
++14. For each econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty covered by the nat{{{(i)}}}onal programme of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] surveys, {{{(i)}}}t {{{(i)}}}sdes{{{(i)}}}rable that data should be collected at {{{(i)}}}ntervals not exceed{{{(i)}}}ng f{{{(i)}}}ve years. Unt{{{(i)}}}l such t{{{(i)}}}me as major changes occur {{{(i)}}}n [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] components, due to changes {{{(i)}}}n soc{{{(i)}}}al leg{{{(i)}}}slat{{{(i)}}}on or other causes, data for the years {{{(i)}}}nterven{{{(i)}}}ng between two surveys could be est{{{(i)}}}mated wherever su{{{(i)}}}table data on [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and other elements of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] are ava{{{(i)}}}lable. Spec{{{(i)}}}al {{{(i)}}}nvest{{{(i)}}}gat{{{(i)}}}ons of l{{{(i)}}}m{{{(i)}}}ted scope dur{{{(i)}}}ng the {{{(i)}}}nter{{{(i)}}}m per{{{(i)}}}od may prov{{{(i)}}}de a sat{{{(i)}}}sfactory bas{{{(i)}}}s for est{{{(i)}}}mates of certa{{{(i)}}}n components of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]].
--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>>doc:working:Glossary.Persons in Employment.WebHome]] respectively, for instance, as [[wage>>doc:working:Glossary.Earnings.WebHome]] earners, salaried [[employees>>doc:working:Glossary.Employees.WebHome]] and, where appropriate, apprentices.
++15. [[Labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] stat{{{(i)}}}st{{{(i)}}}cs should be supplemented by [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] data of the same scope,show{{{(i)}}}ng the number of each sex [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] respect{{{(i)}}}vely, for {{{(i)}}}nstance, as [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] earners, salar{{{(i)}}}ed [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] and, where appropr{{{(i)}}}ate, apprent{{{(i)}}}ces.
--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(%%).
++16. Each country should comp{{{(i)}}}le stat{{{(i)}}}st{{{(i)}}}cs of average [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] per un{{{(i)}}}t of t{{{(i)}}}me (cost of labour{{{(i)}}}nput). In part{{{(i)}}}cular, data should, wherever poss{{{(i)}}}ble, be comp{{{(i)}}}led show{{{(i)}}}ng average [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] per hour actually (% style="color:#e74c3c" %)worked(%%).
--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.
++17. For the computat{{{(i)}}}on of average [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] per hour, data on man-hours actually workedshould be comp{{{(i)}}}led {{{(i)}}}n accordance w{{{(i)}}}th the Resolut{{{(i)}}}on concern{{{(i)}}}ng Stat{{{(i)}}}st{{{(i)}}}cs of Hours of (% style="color:#e74c3c" %)Work(%%) adopted by the Tenth Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 1962, {{{(i)}}}f necessary, by way of an est{{{(i)}}}mate.
--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.
++18. Wherever poss{{{(i)}}}ble, data on man-hours (% style="color:#e74c3c" %)worked(%%) should be obta{{{(i)}}}ned d{{{(i)}}}rectly {{{(i)}}}n the labour cost{{{(i)}}}nqu{{{(i)}}}ry or from other {{{(i)}}}nqu{{{(i)}}}r{{{(i)}}}es w{{{(i)}}}th a s{{{(i)}}}m{{{(i)}}}lar coverage.
--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.
++19. Employers should be g{{{(i)}}}ven suff{{{(i)}}}c{{{(i)}}}ent advance not{{{(i)}}}ce of comprehens{{{(i)}}}ve [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] surveysto become fam{{{(i)}}}l{{{(i)}}}ar w{{{(i)}}}th the problems of the survey and be able to adjust the{{{(i)}}}r account{{{(i)}}}ng accord{{{(i)}}}ngly.
--= Publication =
++= Publ{{{(i)}}}cat{{{(i)}}}on =
--20. (1) A description of the concepts and methods used in any important new national [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] inquiries should be published by the responsible statistical office.
++20. (1) A descr{{{(i)}}}pt{{{(i)}}}on of the concepts and methods used {{{(i)}}}n any {{{(i)}}}mportant new nat{{{(i)}}}onal [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] {{{(i)}}}nqu{{{(i)}}}r{{{(i)}}}es should be publ{{{(i)}}}shed by the respons{{{(i)}}}ble stat{{{(i)}}}st{{{(i)}}}cal off{{{(i)}}}ce.
--(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.
++(2) The descr{{{(i)}}}pt{{{(i)}}}on should {{{(i)}}}nd{{{(i)}}}cate the d{{{(i)}}}fference ({{{(i)}}}f any) between the class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of labourcost by components ut{{{(i)}}}l{{{(i)}}}zed {{{(i)}}}n the nat{{{(i)}}}onal survey and the Internat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on.
--(3) The methodological description should:
++(3) The methodolog{{{(i)}}}cal descr{{{(i)}}}pt{{{(i)}}}on should:
--* (a) mention the types of bonuses (if any) which have been regarded as [[wages>>doc:working:Glossary.Earnings.WebHome]] and included in the national [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] data relating respectively to direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] and to remuneration for time not (% style="color:#e74c3c" %)worked(%%);
--* (b) give a description of any profit-sharing bonuses included in the national inquiry;
--* (c) indicate the nature of taxes included.
++* (a) ment{{{(i)}}}on the types of bonuses ({{{(i)}}}f any) wh{{{(i)}}}ch have been regarded as [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and {{{(i)}}}ncluded {{{(i)}}}n the nat{{{(i)}}}onal [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] data relat{{{(i)}}}ng respect{{{(i)}}}vely to d{{{(i)}}}rect [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and to remunerat{{{(i)}}}on for t{{{(i)}}}me not (% style="color:#e74c3c" %)worked(%%);
++* (b) g{{{(i)}}}ve a descr{{{(i)}}}pt{{{(i)}}}on of any prof{{{(i)}}}t-shar{{{(i)}}}ng bonuses {{{(i)}}}ncluded {{{(i)}}}n the nat{{{(i)}}}onal {{{(i)}}}nqu{{{(i)}}}ry;
++* (c) {{{(i)}}}nd{{{(i)}}}cate the nature of taxes {{{(i)}}}ncluded.
--(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>>doc:working:Glossary.Labour cost.WebHome]] 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.
++(4) To fac{{{(i)}}}l{{{(i)}}}tate analys{{{(i)}}}s of the data, espec{{{(i)}}}ally at the {{{(i)}}}nternat{{{(i)}}}onal level, the major report of the results of the nat{{{(i)}}}onal {{{(i)}}}nqu{{{(i)}}}ry of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] to the employer should g{{{(i)}}}ve part{{{(i)}}}culars of the nat{{{(i)}}}onal system of f{{{(i)}}}nanc{{{(i)}}}ng statutory soc{{{(i)}}}al secur{{{(i)}}}ty schemes for workers and, more espec{{{(i)}}}ally, of the proport{{{(i)}}}on of the cost covered by employers' contr{{{(i)}}}but{{{(i)}}}ons. Informat{{{(i)}}}on should also be g{{{(i)}}}ven on welfare serv{{{(i)}}}ces prov{{{(i)}}}ded for workers by the State.
--21. Countries which have made studies of the structure of [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] and other elements of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]] should communicate their results to the International Labour Office in order to facilitate international comparisons and interpretations of statistics of [[labour cost>>doc:working:Glossary.Labour cost.WebHome]].
++21. Countr{{{(i)}}}es wh{{{(i)}}}ch have made stud{{{(i)}}}es of the structure of [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and other elements of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]] should commun{{{(i)}}}cate the{{{(i)}}}r results to the Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce {{{(i)}}}n order to fac{{{(i)}}}l{{{(i)}}}tate {{{(i)}}}nternat{{{(i)}}}onal compar{{{(i)}}}sons and {{{(i)}}}nterpretat{{{(i)}}}ons of stat{{{(i)}}}st{{{(i)}}}cs of [[labour cost>>doc:work{{{(i)}}}ng:Glossary.Labour cost.WebHome]].
--= Annex: International Standard Classification of Labour Cost I. Direct wages and salaries: =
++= Annex: Internat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of Labour Cost I. D{{{(i)}}}rect wages and salar{{{(i)}}}es: =
--(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}}
++(1) stra{{{(i)}}}ght-t{{{(i)}}}me pay of t{{{(i)}}}me-rated workers;{{footnote}}Includ{{{(i)}}}ng also respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty prem{{{(i)}}}ums, d{{{(i)}}}rt, danger and d{{{(i)}}}scomfort allowances, cash {{{(i)}}}ndemn{{{(i)}}}t{{{(i)}}}es for meals, sandw{{{(i)}}}ches, etc., payments under guaranteed wage systems, cost-of-l{{{(i)}}}v{{{(i)}}}ng allowances and other regular allowances wh{{{(i)}}}ch are regarded as d{{{(i)}}}rect wages or salar{{{(i)}}}es.{{/footnote}}
--(2) incentive pay of time-rated workers;
++(2) {{{(i)}}}ncent{{{(i)}}}ve pay of t{{{(i)}}}me-rated workers;
--(3) [[earnings>>doc:working:Glossary.Earnings.WebHome]] of piece-workers (excluding overtime premiums)^^1^^;
++(3) [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] of p{{{(i)}}}ece-workers (exclud{{{(i)}}}ng overt{{{(i)}}}me prem{{{(i)}}}ums)^^1^^;
--(4) premium pay for overtime, late shift and holiday (% style="color:#e74c3c" %)work(%%).
++(4) prem{{{(i)}}}um pay for overt{{{(i)}}}me, late sh{{{(i)}}}ft and hol{{{(i)}}}day (% style="color:#e74c3c" %)work(%%).
--== II. Remuneration for time not worked: ==
++== II. Remunerat{{{(i)}}}on for t{{{(i)}}}me not worked: ==
--(1) annual vacation, other paid leave, including long-service leave;
++(1) annual vacat{{{(i)}}}on, other pa{{{(i)}}}d leave, {{{(i)}}}nclud{{{(i)}}}ng long-serv{{{(i)}}}ce leave;
--(2) public holidays and other recognized holidays;
++(2) publ{{{(i)}}}c hol{{{(i)}}}days and other recogn{{{(i)}}}zed hol{{{(i)}}}days;
--(3) other time off granted with pay (e.g. birth or death of family member, marriage of [[employees>>doc:working:Glossary.Employees.WebHome]], functions of titular office, union activities);
++(3) other t{{{(i)}}}me off granted w{{{(i)}}}th pay (e.g. b{{{(i)}}}rth or death of fam{{{(i)}}}ly member, marr{{{(i)}}}age of [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], funct{{{(i)}}}ons of t{{{(i)}}}tular off{{{(i)}}}ce, un{{{(i)}}}on act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es);
--(4) severance and termination pay where not regarded as social security expenditure.{{footnote}}Otherwise these should be classified under VI(5).{{/footnote}}
++(4) severance and term{{{(i)}}}nat{{{(i)}}}on pay where not regarded as soc{{{(i)}}}al secur{{{(i)}}}ty expend{{{(i)}}}ture.{{footnote}}Otherw{{{(i)}}}se these should be class{{{(i)}}}f{{{(i)}}}ed under VI(5).{{/footnote}}
--== III. Bonuses and gratuities: ==
++== III. Bonuses and gratu{{{(i)}}}t{{{(i)}}}es: ==
  (1) year-end and seasonal bonuses;
--(2) profit-sharing bonuses;
++(2) prof{{{(i)}}}t-shar{{{(i)}}}ng bonuses;
--(3) additional payments in respect of vacation, supplementary to normal vacation pay and other bonuses and gratuities.
++(3) add{{{(i)}}}t{{{(i)}}}onal payments {{{(i)}}}n respect of vacat{{{(i)}}}on, supplementary to normal vacat{{{(i)}}}on pay and other bonuses and gratu{{{(i)}}}t{{{(i)}}}es.
--== IV. Food, drink, fuel and other payments in kind ==
++== IV. Food, dr{{{(i)}}}nk, fuel and other payments {{{(i)}}}n k{{{(i)}}}nd ==
--== V. Cost of workers' housing borne by employers: ==
++== V. Cost of workers' hous{{{(i)}}}ng borne by employers: ==
--(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}}
++(1) cost for establ{{{(i)}}}shment-owned dwell{{{(i)}}}ngs;{{footnote}}Other than wages and salar{{{(i)}}}es for personnel {{{(i)}}}n the prov{{{(i)}}}s{{{(i)}}}on of the serv{{{(i)}}}ce, e.g. the deprec{{{(i)}}}at{{{(i)}}}on on bu{{{(i)}}}ld{{{(i)}}}ngs and equ{{{(i)}}}pment, {{{(i)}}}nterest, repa{{{(i)}}}rs and ma{{{(i)}}}ntenance and other cost, less grants-{{{(i)}}}n-a{{{(i)}}}d, tax rebates, etc. rece{{{(i)}}}ved from publ{{{(i)}}}c author{{{(i)}}}t{{{(i)}}}es and rece{{{(i)}}}pts from workers. Cap{{{(i)}}}tal {{{(i)}}}nvestment made dur{{{(i)}}}ng the year {{{(i)}}}s to be excluded.{{/footnote}}
--(2) cost for dwelling not establishment-owned (allowances, grants, etc.);
++(2) cost for dwell{{{(i)}}}ng not establ{{{(i)}}}shment-owned (allowances, grants, etc.);
--(3) other housing costs.
++(3) other hous{{{(i)}}}ng costs.
--== VI. Employers' social security expenditure: ==
++== VI. Employers' soc{{{(i)}}}al secur{{{(i)}}}ty expend{{{(i)}}}ture: ==
--(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);
++(1) statutory soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons (for schemes cover{{{(i)}}}ng: old age, {{{(i)}}}nval{{{(i)}}}d{{{(i)}}}ty and surv{{{(i)}}}vors; s{{{(i)}}}ckness, matern{{{(i)}}}ty; [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}njury; [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]]; and fam{{{(i)}}}ly allowances);
--(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);
++(2) collect{{{(i)}}}vely agreed, contractual and non-obl{{{(i)}}}gatory contr{{{(i)}}}but{{{(i)}}}ons to pr{{{(i)}}}vate soc{{{(i)}}}al secur{{{(i)}}}ty schemes and {{{(i)}}}nsurances (for schemes cover{{{(i)}}}ng: old age, {{{(i)}}}nval{{{(i)}}}d{{{(i)}}}ty and surv{{{(i)}}}vors; s{{{(i)}}}ckness, matern{{{(i)}}}ty; [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}njury; [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]]; and fam{{{(i)}}}ly allowances);
--(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]];
++(3) (a) d{{{(i)}}}rect payments to [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] {{{(i)}}}n respect of absence from (% style="color:#e74c3c" %)work(%%) due to s{{{(i)}}}ckness, matern{{{(i)}}}ty or [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}njury, to compensate for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]];
--(4) (b) other direct payments to [[employees>>doc:working:Glossary.Employees.WebHome]] regarded as social security benefits;
++(4) (b) other d{{{(i)}}}rect payments to [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] regarded as soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts;
--(5) cost of medical care and health services^^3^^;
++(5) cost of med{{{(i)}}}cal care and health serv{{{(i)}}}ces^^3^^;
--(6) severance and termination pay where regarded as social security expenditure.
++(6) severance and term{{{(i)}}}nat{{{(i)}}}on pay where regarded as soc{{{(i)}}}al secur{{{(i)}}}ty expend{{{(i)}}}ture.
--== VII. Cost of vocational training^^3^^ ==
++== VII. Cost of vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng^^3^^ ==
--(Including also fees and other payments for services of outside instructors, training institutions, teaching material, reimbursements of school fees to workers, etc.)
++(Includ{{{(i)}}}ng also fees and other payments for serv{{{(i)}}}ces of outs{{{(i)}}}de {{{(i)}}}nstructors, tra{{{(i)}}}n{{{(i)}}}ng {{{(i)}}}nst{{{(i)}}}tut{{{(i)}}}ons, teach{{{(i)}}}ng mater{{{(i)}}}al, re{{{(i)}}}mbursements of school fees to workers, etc.)
--== VIII. Cost of welfare services: ==
++== VIII. Cost of welfare serv{{{(i)}}}ces: ==
--(1) cost of canteens and other food services^^3^^;
++(1) cost of canteens and other food serv{{{(i)}}}ces^^3^^;
--(2) cost of education, cultural, recreational and related facilities and services^^3^^;
++(2) cost of educat{{{(i)}}}on, cultural, recreat{{{(i)}}}onal and related fac{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es and serv{{{(i)}}}ces^^3^^;
--(3) grants to credit unions and cost of related services for [[employees>>doc:working:Glossary.Employees.WebHome]].
++(3) grants to cred{{{(i)}}}t un{{{(i)}}}ons and cost of related serv{{{(i)}}}ces for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]].
--== IX. Labour cost not elsewhere classified ==
++== IX. Labour cost not elsewhere class{{{(i)}}}f{{{(i)}}}ed ==
--(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.)
++(Such as costs of transport of workers to and from (% style="color:#e74c3c" %)work(%%) undertaken by employer^^3^^ ({{{(i)}}}nclud{{{(i)}}}ng also re{{{(i)}}}mbursement of fares, etc.), cost of (% style="color:#e74c3c" %)work(%%) clothes, cost of recru{{{(i)}}}tment and other labour costs.)
  == X. Taxes regarded as labour cost ==
--(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.)
++(For {{{(i)}}}nstance, taxes on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] or payrolls. Such taxes should be {{{(i)}}}ncluded on a net bas{{{(i)}}}s, {{{(i)}}}.e. after deduct{{{(i)}}}on of allowances or rebates made by the State.)
  ----

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