
COMMISSION REGULATION (EC) No 1726/1999 of 27 July 1999 Implementing Council Regulation (EC) No 530/1999 concerning structural statistics on earnings and on labour costs as regards the definition and transmission of information on labour costs (revoked) 

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Definition and breakdown of the information
Article 1 
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Technical format for the transmission of the results
Article 2 
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               Transitional measures for the implementation of NACE Rev. 2
            

                  Article 2a
                
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Entry into force
Article 3 
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               ANNEX I
            

                  LIST OF VARIABLES
               

                  Structural statistics on labour costs
               
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                     Figure 1
                   
                     Labour costs and their main components
                   

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                     Figure 2
                   
                     Disaggregation of the component ‘Wages and salaries’ (D.11)
                   

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                     Figure 3
                   
                     Disaggregation of the component ‘Employers’ social contributions’ (D.12)
                   

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               ANNEX II
            

                  DEFINITIONS OF THE VARIABLES
               

                     A.
                   
                     NUMBER OF EMPLOYEES
                   

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                        A.1
                      
                        Total number of employees
                      

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                           A.11
                         
                           Full-time employees (excluding apprentices)
                         

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                           A.12
                         
                           Part-time employees (excluding apprentices)
                         

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                              A.121
                            
                              Part-time employees converted into full-time units
                            

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                           A.13
                         
                           Apprentices
                         

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                              A.131
                            
                              Part-time apprentices converted into full-time units
                            

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                     B.
                   
                     HOURS ACTUALLY WORKED
                   

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                     C.
                   
                     PAID HOURS
                   

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                        Calculation of annual hours actually worked and annual paid hours
                      

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                           Annual hours actually worked for full-time employees (B.11)
                         

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                           Annual hours actually worked for part-time employees (B.12) and for apprentices (B.13)
                         

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                           Annual paid hours for full-time employees (C.11)
                         

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                           Annual paid hours for part-time employees (C.12) and for apprentices (C.13)
                         

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                     D.
                   
                     LABOUR COSTS
                   

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                        D.1
                      
                        Compensation of employees
                      

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                           D.11
                         
                           Wages and salaries
                         

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                              D.111
                            
                              Wages and salaries (excluding apprentices)
                            

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                                 D.1111
                               
                                 Direct remuneration, bonuses and allowances
                               

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                                    D.11111
                                  
                                    Direct remuneration, bonuses and allowances paid in each pay period
                                  

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                                    D.11112
                                  
                                    Direct remuneration, bonuses and allowances not paid in each pay period
                                  

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                                 D.1112
                               
                                 Payments to employees' savings schemes
                               

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                                 D.1113
                               
                                 Payments for days not worked
                               

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                                 D.1114
                               
                                 Wages and salaries in kind
                               

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                                    D.11141
                                  
                                    Company products
                                  

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                                    D.11142
                                  
                                    Staff housing
                                  

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                                    D.11143
                                  
                                    Company cars
                                  

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                                    D.11144
                                  
                                    Stock options and share purchase schemes
                                  

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                                    D.11145
                                  
                                    Other
                                  

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                              D.112
                            
                              Wages and salaries of apprentices
                            

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                           D.12
                         
                           Employers' social contributions
                         

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                              D.121
                            
                              Employers' actual social contributions (excluding apprentices)
                            

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                                 D.1211
                               
                                 Statutory social-security contributions
                               

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                                 D.1212
                               
                                 Collectively agreed, contractual and voluntary social-security contributions payable by the employer
                               

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                              D.122
                            
                              Employers’ imputed social contributions (excluding apprentices)
                            

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                                 D.1221
                               
                                 Guaranteed remuneration in the event of sickness
                               

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                                 D.1222
                               
                                 Employers' imputed social contributions for pensions and health care
                               

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                                 D.1223
                               
                                 Payments to employees leaving the enterprise
                               

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                                 D.1224
                               
                                 Other imputed social contributions
                               

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                              D.123
                            
                              Employers’ social contributions for apprentices
                            

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                        D.2
                      
                        Vocational training costs paid by the employer
                      

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                        D.3
                      
                        Other expenditure paid by the employer
                      

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                        D.4
                      
                        Taxes paid by the employer
                      

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                        D.5
                      
                        Subsidies received by the employer
                      

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                  Appendix to Annex II
               
                        Illustrative examples for the classification of certain labour cost items
                      

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                           D.11111:
                         
                           Direct remuneration, bonuses and allowances paid in each pay period
                         

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                           D.11112:
                         
                           Direct remuneration, bonuses and allowances not paid in each pay period
                         

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                           D.1113:
                         
                           Payments for days not worked
                         

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                           D.1114:
                         
                           Wages and salaries in kind and their components
                         

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                           D.121:
                         
                           Employers’ actual social contributions
                         

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                           D.122:
                         
                           Employers’ imputed social contributions
                         

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                           D.2:
                         
                           Vocational training paid by the employer
                         

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                           D.3:
                         
                           Other expenditure by the employer
                         

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               ANNEX III
            

                  TRANSMISSION OF DATA INCLUDING BREAKDOWNS BY ECONOMIC ACTIVITY, ENTERPRISE SIZE CLASS AND COUNTRY OR REGION
               
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                     Identification of a record
                   

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                     Confidentiality Flag
                   

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                     Variables
                   

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                     Transmission
                   

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