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| FOM111B - Average monthly labour cost per employee, by industry activities, CANE Rev.1 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 (the mandatory social contributions of the employers; the contribution of employers to voluntary health insurance; the contribution of employers to the voluntary private pension funds; the expenses on food for strengthening the body (including the nutrition antidote) according to the national legislation in force; the expenditure for nursery and kindergarten facilities and cultural, educational and recreational; the expenditure on reducing the cost of tickets for rest and treatment; the expenditure incurred by the employer with work and protective equipment for work related activities and not for personal use; the expenditure on staff transportation from and to the work place with the employer's own/rented vehicles; expenditure on staff recruitment);
- 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).
Starting with 2018, the mandatory social contributions of the employers include:
- the security contribution paid by the employer to the state social insurance budget;
- the contribution of employers to the disabilities fund;
- other compulsory social contributions paid by the employers (excluding the employment insurance contributions paid by the employers to the general consolidated budget).
Before 2018, the mandatory social contributions of the employers include:
- employers' contributions to social health insurance;
- employers' contributions to insurance against accidents at work and occupational diseases remaining after the payment of certain rights to employees;
- employers' contributions to state social insurance;
- employers' contributions to the budget of the single national social health insurance remaining after the payment of certain rights to employees;
- employers' contributions to insurance guaranteeing wage claims;
- the contribution of employers to the fund for disabled persons.
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). |
| Periodicity |
Annual |
| Data sources |
Labour cost survey details |
| Methodology |
CFm = Sum (cfi) / ( Nl*12 )
CFm - average monthly labour cost
cfi - amounts paid annually, corresponding to item i of the labour cost
Nl - average monthly number of employees
i = 1, ..., q - number of labour cost component items
Metadata and quality report |
| Last update |
NOV 16, 2009 |
| Observations |
The starting year for the data series is 1993. This year is the reference period for the annual survey on the cost of labor, launched in 1994, which is also the data source.
The annual data for 2008 were estimated on CANE Rev. 1, fully harmonized with NACE Rev.1. The estimation method applied is based on conversion matrices of economic activities defined according to CANE Rev.2 into the economic activities defined according to CANE Rev.1.
Building up the conversion matrices relies on data collected according to CANE both versions, by the annually statistical survey on labour costs for year 2008.
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| Interruption |
Last period of this series: Year 2008. After this period, the series continue with the FOM111C matrix |
| Responsible person |
Popescu Diana Elena; e-mail:diana.popescu@insse.ro; int 2281 |
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