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| FOM112C - The structure of labour cost by economic activities at level of CANE Rev.2 section and division |
| Definition |
The labour cost includes the unit entire expenditure borne by the employer on labour, namely:
1. Gross amounts directly paid to employees (direct expenditure):
- the amounts paid from the salary fund, net profit and other funds as specified at the average gross monthly earnings definition (matrix FOM107E);
- the amounts paid for temporary incapacity for work (excluding the amounts paid from the salary fund) from the Unique National Health Insurance Fund and Work-Related Accidents and Occupational Diseases Insurance Budget.
2. Other labour expenditure of the unit (indirect expenditure) on:
- the vocational training of employees (the expenditure incurred by the employer for the vocational training and improvement of employees in relation to the activities or in matters of health and safety at work: courses attendance and training expenditure (including the costs paid by the employer and related to the daily expenses, transport and accommodation related to the courses held outside the unit in which the participants are involved), payment of trainers who are not employees of unit, expenditure on educational materials, the amounts paid by the employer to the professional training organisations);
- employers contribution for the unemployed social protection (before 2017);
- the employment insurance contributions paid by the employers to the general consolidated budget (since 2018);
- insurance, protection and social services, as specified at the gross nominal earnings definition (matrix FOM111C);
- other labour expenditure (including the gross amounts paid board members, members of county and local councils, the amounts paid to the employees leaving the enterprise, the occupational health expenditure or testing for COVID-19 at the employer initiative, in accordance with the legal provisions in force).
In the unit labour expenditure are not included the transfers from the state budget to the employer for the stimulation of employment, by (re)employing people (for example: graduates, unemployed), respectively those granted for the time not worked (including in the context of the situation caused by the COVID-19 pandemic and of the state of emergency/alert) as allowances from which benefit:
- the employees when their labour contract is temporary suspended at the employer initiative (technical unemployment);
- the employees parents for the days off granted in order to supervise their children, in cases of temporary closure of educational institutions;
- the employees as a result of temporary reduction of the working time (the difference between the gross basic salary stipulated in the labour contract and the gross basic salary related to the hours actually worked as a result of the working time reduction).
The structure of labour cost expenditure by component elements refers to:
- share of direct expenditure: is determined as percentage ratio between direct payments to the employees and total value of the unit labour force expenditure;
- share of indirect expenditure: is determined as percentage ratio between other labour force expenditure of the unit and total value of the unit labour force expenditure. |
| Periodicity |
Annual |
| Data sources |
Labour cost survey details |
| Methodology |
The objective of the annual labour cost survey is to provides the necessary elements for the calculation of the gross, net, monthly and hourly earnings broken down by national economy activity, ownership type, legal form, employee category, sex, macroregion, development region and county.
In 2023 it was conducted on a sample of about 27900 economic and social operators, from all enterprise size classes, irrespective of the employee number. The economic units with 50 or more employees are exhaustively surveyed. The units of the "budgetary sector" are exhaustively surveyed, except for local public administration units for which the data on local communal councils are collected based on a representative sample at county level (about 820 units). Armed forces and similar staff (the Ministry of National Defence, the Ministry of Internal Affairs, the Romanian Intelligence Service etc.) are excluded.
Starting with the reference year 2013, in order to improve the quality estimates and to increase the overall response rate, estimation methods were applied, by imputing the missing data from the statistical survey with the data reported in administrative sources ("Declaration on payment obligations related to social contributions, the income tax and nominal records of insured persons (D112)", owned by National Agency for Fiscal Administration). The imputation rate is under 10%. Type of non-response taken into account: refusal, units not identified, units not contacted, dormant or insolvency units at the end of the reference period (that reported data in administrative sources).
Starting with the reference year 2017, in order to improve the reliability of the data at county (NUTS3) and CANE Rev.2 division (2 digits) level, the survey sample was extended by economic units belonging to the size class below 50 employees, for which methods of estimating the statistical indicators from administrative sources were applied ("Declaration on payment obligations related to social contributions, the income tax and nominal records of insured persons (D112)").
Data centralization by activity of the national economy was performed by the main activity of the enterprise.
The share of the component regarding "Gross amounts directly paid to employees from the salary funds (including premiums and benefits in kind)" is calculated as the difference between the share of the component "Gross amounts directly paid to employees (direct expenditure)" and the sum of the shares of the components "Gross amounts directly paid to employees from net profit and other funds (including benefits in kind)", respectively "Gross amounts directly paid to employees for temporary incapacity for work (excluding the amounts paid from the salary fund)".
The share of the component regarding "Gross amounts directly paid to employees from the salary funds and other funds (including premiums and benefits in kind)" is calculated as the difference between the share of the component "Gross amounts directly paid to employees (direct expenditure)" and the sum of the shares of the components "Gross amounts directly paid to employees from net profit", respectively "Gross amounts directly paid to employees for temporary incapacity for work (excluding the amounts paid from the salary fund)"
The share of the component regarding "Contribution to insurance, protection and social services" is calculated as the difference between the share of the component "Other labour expenditure of the unit (indirect expenditure)" and the sum of shares of the other components related to indirect expenditure.
According to the provisions of the national legislation in force (GEO No 79/2017, as subsequently amended), the social insurance contributions and social health insurance contributions that were payable by employers were shifted to employees and, starting with the reference year 2018, they are fully borne by employees and are reflected in the gross amount of earnings.
These legal provisions do not influence the comparability of data for the series related to the "average monthly labour cost" and the "average hourly labour cost".
In contrast, the components regarding the "direct (salary) expenditure covering labour costs" and the "indirect (non-salary) expenditure" of the labour cost structure produced and disseminated starting with the reference year 2018 are no longer comparable with previous data series, as a result of the transfer of contributions from the employers to the employees.
The annual data regarding: the number of employees on december 31, average number of employees, gross nominal earnings, net nominal earnings and the average monthly labour cost per employee for years 2000-2007 CANE Rev.2 (fully harmonized with NACE Rev.2) were estimated based on conversion matrices of economic activities defined according to CANE Rev.1 into the economic activities defined according to CANE Rev.2. Building up the conversion matrices relies on data collected according to CANE both versions, by the annually statistical survey on labour costs during 2007 and 2008.
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| Last update |
SEP 13, 2024 |
| Observations |
Data are available since 2000.
For the period 1993 - 2008 according to CANE Rev.1 data are found in the matrix FOM112A and FOM112B.
The components regarding "Gross amounts directly paid to employees of salary funds (including premiums and benefits in kind)" and "Gross amounts directly paid to employees of net profit and other funds (including benefits in kind)" are available before 2019. Starting with the reference year 2020, they are replaced by the components "Gross amounts directly paid to employees of salary funds and other funds (including premiums and benefits in kind), respectively "Gross amounts directly paid to employees of net profit". |
| Continuation |
This matrix represents a continuation of the FOM112A matrix, containing data up to Year 2008. |
| Responsible person |
Popescu Diana Elena; e-mail:diana.popescu@insse.ro; int 2281 |
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