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| FOM112A - The structure of labour cost by economic activities at level of CANE Rev.1 section |
| 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 |
Pcd%=( CFcd / sum CFci ) *100
Pci%=( CFci / sum CFci ) *100
Pcd = share of direct costs into the total labour costs
CFcd = direct costs (expenditures)
Pci = share of indirect costs into the total labour costs
CFci = indirect costs (expenditures)
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 FOM112C matrix |
| Responsible person |
Popescu Diana Elena; e-mail:diana.popescu@insse.ro; int 2281 |
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