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6 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;
7
8 Adopts th{{{(i)}}}s twenty-seventh day of October 1966 the follow{{{(i)}}}ng resolut{{{(i)}}}on:
9
10 = General object{{{(i)}}}ves and scope =
11
12 ~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.
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14 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.
15
16 = Def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}on of labour cost =
17
18 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.
19
20 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.
21
22 = Comparab{{{(i)}}}l{{{(i)}}}ty =
23
24 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.
25
26 = Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on =
27
28 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]].
29
30 (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.
31
32 (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.
33
34 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.
35
36 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]].
37
38 (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.
39
40 (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]].
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42 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.
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44 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.
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46 ~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.
47
48 = Collect{{{(i)}}}on and comp{{{(i)}}}lat{{{(i)}}}on =
49
50 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.
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52 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.
53
54 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]].
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56 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.
57
58 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(%%).
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60 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.
61
62 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.
63
64 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.
65
66 = Publ{{{(i)}}}cat{{{(i)}}}on =
67
68 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.
69
70 (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.
71
72 (3) The methodolog{{{(i)}}}cal descr{{{(i)}}}pt{{{(i)}}}on should:
73
74 * (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(%%);
75 * (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;
76 * (c) {{{(i)}}}nd{{{(i)}}}cate the nature of taxes {{{(i)}}}ncluded.
77
78 (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.
79
80 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]].
81
82 = Annex: Internat{{{(i)}}}onal Standard Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of Labour Cost I. D{{{(i)}}}rect wages and salar{{{(i)}}}es: =
83
84 (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}}
85
86 (2) {{{(i)}}}ncent{{{(i)}}}ve pay of t{{{(i)}}}me-rated workers;
87
88 (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^^;
89
90 (4) prem{{{(i)}}}um pay for overt{{{(i)}}}me, late sh{{{(i)}}}ft and hol{{{(i)}}}day (% style="color:#e74c3c" %)work(%%).
91
92 == II. Remunerat{{{(i)}}}on for t{{{(i)}}}me not worked: ==
93
94 (1) annual vacat{{{(i)}}}on, other pa{{{(i)}}}d leave, {{{(i)}}}nclud{{{(i)}}}ng long-serv{{{(i)}}}ce leave;
95
96 (2) publ{{{(i)}}}c hol{{{(i)}}}days and other recogn{{{(i)}}}zed hol{{{(i)}}}days;
97
98 (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);
99
100 (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}}
101
102 == III. Bonuses and gratu{{{(i)}}}t{{{(i)}}}es: ==
103
104 (1) year-end and seasonal bonuses;
105
106 (2) prof{{{(i)}}}t-shar{{{(i)}}}ng bonuses;
107
108 (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.
109
110 == IV. Food, dr{{{(i)}}}nk, fuel and other payments {{{(i)}}}n k{{{(i)}}}nd ==
111
112 == V. Cost of workers' hous{{{(i)}}}ng borne by employers: ==
113
114 (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}}
115
116 (2) cost for dwell{{{(i)}}}ng not establ{{{(i)}}}shment-owned (allowances, grants, etc.);
117
118 (3) other hous{{{(i)}}}ng costs.
119
120 == VI. Employers' soc{{{(i)}}}al secur{{{(i)}}}ty expend{{{(i)}}}ture: ==
121
122 (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);
123
124 (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);
125
126 (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]];
127
128 (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;
129
130 (5) cost of med{{{(i)}}}cal care and health serv{{{(i)}}}ces^^3^^;
131
132 (6) severance and term{{{(i)}}}nat{{{(i)}}}on pay where regarded as soc{{{(i)}}}al secur{{{(i)}}}ty expend{{{(i)}}}ture.
133
134 == VII. Cost of vocat{{{(i)}}}onal tra{{{(i)}}}n{{{(i)}}}ng^^3^^ ==
135
136 (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.)
137
138 == VIII. Cost of welfare serv{{{(i)}}}ces: ==
139
140 (1) cost of canteens and other food serv{{{(i)}}}ces^^3^^;
141
142 (2) cost of educat{{{(i)}}}on, cultural, recreat{{{(i)}}}onal and related fac{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es and serv{{{(i)}}}ces^^3^^;
143
144 (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]].
145
146 == IX. Labour cost not elsewhere class{{{(i)}}}f{{{(i)}}}ed ==
147
148 (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.)
149
150 == X. Taxes regarded as labour cost ==
151
152 (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.)
153
154 ----
155
156 {{putFootnotes/}}