The concepts described on these pages are words and expressions used in statistics with a specific, limited meaning. In everyday speech the word may have a different meaning. In connection with each definition you can find information about which sets of statistics use the concept.

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Compensation of employees

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Statistics using the definition

Validity of the definition

  • Valid

Source organisation

  • EU

Related concepts

Compensation of employees (D.1) is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the accounting period.

Compensation of employees is broken down into:
a) wages and salaries (D.11): wages and salaries in cash; wages and salaries in kind;
b) employers’ social contributions (D.12): employers’ actual social contributions (D.121); employers’ imputed social contributions (D.122).



Validity of the definition

  • Valid

Source organisation

  • EU

Related concepts

Compensation of employees is recorded when the employer (the producing unit) and the employee are resident in different economies. For the economy where the producing units are resident, compensation of employees is the total remuneration (including contributions paid by employers to social security schemes or to private insurance or pension funds), in cash or in kind, payable by resident enterprises to non-resident employees in return for work done by the latter during the accounting period. For the economy where the individuals are resident, compensation is the total remuneration, in cash or in kind, receivable by them from non-resident enterprises in return for work done during the accounting period. It is important to establish whether an employer-employee relationship exists; if not, the payment constitutes a purchase of services.



Validity of the definition

  • Valid

Source organisation

  • IMF

Related concepts

Compensation of employees is defined as the total remuneration, in cash or in kind, payable by an employer to the employee in return for work done by the latter during the accounting period. In regional household accounts compensation of employees is calculated for regions according to the location of the household.

Compensation of employees is broken down into:
a) wages and salaries: wages and salaries in cash; wages and salaries in kind
b) employers' social contributions: employers actual social contributions; employers imputed social contributions.



Validity of the definition

  • Valid

Source organisation

  • EU

Related concepts


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