Labour costs

The four-yearly labour cost statistics meet the statistical needs of the European Commission as set out in Council Regulation (EC) 530/1999 of 9 March 1999 and Commission Regulation (EC) 1737/2005 of 21 October 2005. The four-yearly statistics have been based on the exclusive use of administrative sources since 2016 (RSZ, NBB, FPS Finance...). The data were collected according to the activity and region of the local unit and the size class of the undertaking to which the local unit in question belongs. Population The population studied consists of local units. For 2008, only the establishments operating in the NACE rev. 1 sections C to K and M to O and which belong to companies with at least 10 employees are analysed in this statistics. As of 2008, this statistics examines only establishments covered by sections B to N and P to S of the NACE rev.2 and belonging to the group of companies with at least 10 employees. As of 2008, only the establishments operating in the NACE rev. 2 sections B to N and P to S and which belong to companies with at least 10 employees, are analysed in this statistics. Only the establishments operating in the NACE rev. 1 sections C to K and M to O and which belong to companies with at least 10 employees are analysed in this statistics. Data collection method and sample size The four-year labour cost statistics since 2016 have been based solely on the use of administrative sources (RSZ, NBB, FPS Finance,...). For 2016, the survey was based on a sample drawn from local units of companies with at least 10 employees selected in the RSZ (PPO) registers. The comparison with the results for 2016 should therefore be carried out with caution. The data from the RSZ (DmfA) are used in the estimates for the number of employees, working hours paid, direct remuneration and contributions, for the reimbursement of non-worked days, benefits in kind of company cars and for statutory social contributions borne by employers. The data from the FPS Finance on personal income tax (Belcotax) and on corporation tax (BIZTAX) are used to estimate payments for savings schemes, wages and salaries in kind, for conventional and contractual social contributions, for the allocated social contributions to employers and for subsidies. The estimate of the costs of vocational training is drawn up on the basis of the indexed results of the CVTS survey (see https://statbel.fgov.be/nl/themas/werk-opleiding/opleidingen-en-onderwijs/voortgezette-opleidingen) for the year 2020. Response rate No companies surveyed. Frequency The statistics on labour costs are carried out every 4 years. The last year is 2020. Timing publication The results should be delivered two years after the reference period (in June to Eurostat and in October for the general public). Definitions of labour costs: total expenditure incurred by employers on employing employees. They include direct wages for the reference period, contributions, benefits in kind, statutory social security contributions, collective agreements, contractual and voluntary social contributions, social benefits borne by the employer, vocational training costs, taxes, minus subsidies received. Annual labour costs per full-time equivalent worker: labour costs divided by the total number of full-time equivalent workers (number of full-time employees + number of part-time workers converted into full-time equivalents). Monthly labour costs per full-time equivalent worker: annual labour costs per full-time equivalent worker divided by the 12 months of the year. Labour costs per working hour: labour costs divided by the total number of hours actually worked. Workers in the Labour Cost Survey: all persons who have a direct employment contract with the company or local unit and receive remuneration for it, irrespective of the nature of their work, the number of hours worked and the duration of the contract. It is about manual and chief workers and managerial staff. Metadata Costs (four-yearly survey).pdf