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2 2  {{toc/}}
3 3  {{/box}}
4 4  
5 -
6 6  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;
7 7  
8 8  Adopts this twenty-seventh day of October 1966 the following resolution:
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15 15  
16 16  = Definition of labour cost =
17 17  
18 -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.
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.
19 19  
20 20  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.
21 21  
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55 55  
56 56  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.
57 57  
58 -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(%%).
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(%%).
59 59  
60 -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.
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.
61 61  
62 -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.
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.
63 63  
64 64  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.
65 65  
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71 71  
72 72  (3) The methodological description should:
73 73  
74 -* (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: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%);
73 +* (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(%%);
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  
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87 87  
88 88  (3) [[earnings>>doc:working:Glossary.Earnings.WebHome]] of piece-workers (excluding overtime premiums)^^1^^;
89 89  
90 -(4) premium pay for overtime, late shift and holiday (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%).
89 +(4) premium pay for overtime, late shift and holiday (% style="color:#e74c3c" %)work(%%).
91 91  
92 92  == II. Remuneration for time not worked: ==
93 93  
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123 123  
124 124  (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>>doc:working:Glossary.Employment Work.WebHome]] injury; [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]; and family allowances);
125 125  
126 -(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>>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:#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]];
127 127  
128 128  (4) (b) other direct payments to [[employees>>doc:working:Glossary.Employees.WebHome]] regarded as social security benefits;
129 129  
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145 145  
146 146  == IX. Labour cost not elsewhere classified ==
147 147  
148 -(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.)
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.)
149 149  
150 150  == X. Taxes regarded as labour cost ==
151 151