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Definition of concepts

Labour costs
Costs supported by employers for the use of the labour factor. These are divided into: salary costs and non salary costs.
Non salary costs
Includes compulsory contributions to Social Security and other expenses charged to the company.
Salary costs
Cash and kind payments in return for hours worked plus holidays and bank holidays. Includes the base plus complements and is expressed in gross terms.

Methodological aspects

The Annual labour cost survey (hereinafter, ALCS) is an annual statistical operation that completes the results obtained by the Quarterly labour cost survey (QLCS). It is produced on the basis of a questionnaire annexed to the QLCS in the third quarter of the year after the year of reference. The reference period for the results of the QLCS is the calendar quarter and the reference period for the information requested is a calendar month. For this reason, there is need for a module that collects labour costs with an expiry period of more than a month. These entries include voluntary contributions, direct social benefits and training costs, which are incorporated in the module leading to the Annual Labour Cost Survey. The statistical unit of the ALCS is, as with the QLCS, the social security contribution account.

The main interest of the ALCS lies in finding out the annual level of labour cost of the work factor and its components: salary perceptions, obligatory social security contributions, voluntary contributions, direct social contributions, compensation, professional training costs, transport costs, social costs and other costs derived from the generation of employment.

Until 2007 the results are presented by activity sector groups according to the Catalan classification of economic activities 1993 Revision 1 (CCAE-93 Rev.1). From 2008 the results have been presented by activity sectors while considering the new Catalan classification of economic activities 2009 (CCAE-2009).

Unavailable information is represented using the symbol ":". When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".

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