ANNEX

to Commission Regulation of 21 October 2005 establishing the standard import values for determining the entry price of certain fruit and vegetables

(EUR/100 kg)
CN code	Third country code (1)	Standard import value
0702 00 00	052	49,2
	096	30,0
	204	43,1
	624	421,2
	999	135,9
0707 00 05	052	79,1
	999	79,1
0709 90 70	052	94,0
	999	94,0
0805 50 10	052	75,8
	388	68,6
	524	55,3
	528	61,3
	999	65,3
0806 10 10	052	94,5
	400	200,0
	508	241,7
	624	178,2
	999	178,6
0808 10 80	052	77,3
	388	76,8
	400	99,7
	404	84,6
	512	47,0
	528	45,5
	720	75,5
	800	163,4
	804	70,3
	999	82,2
0808 20 50	052	90,4
	388	57,1
	720	65,1
	999	70,9

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(1)  Country nomenclature as fixed by Commission Regulation (EC) No 750/2005 (OJ L 126, 19.5.2005, p. 12). Code ‘ 999 ’ stands for ‘of other origin’.

ANNEX I

Member State and lot number	Location	Vat No	Quantity in hectolitres of alcohol at 100 % vol	Regulation (EC) No 1493/1999 (Article)	Type of alcohol
Spain Lot No 20/2005 EC	Tarancón	A-9	24 338	30	raw
		A-10	24 698	30	raw
		B-8	1 682	30	raw
		B-9	24 568	30	raw
		B-10	24 714	30	raw
	Total		100 000
Spain Lot No 21/2005 EC	Tarancón	B-5	24 753	27+28	raw
		C-3	25 247	27	raw
	Total		50 000
France Lot No 22/2005 EC	Onivins — Chez Vopak 3197 XK Botlek Rotterdam Netherlands	410	21 011	30	raw
		804	18 201	30	raw
		804	50 781	30	raw
		804B	7 476	27	raw
	Total		97 469
France Lot No 23/2005 EC	Onivins — Port-la-Nouvelle Entrepôt d’alcool Av. Adolphe Turrel, BP 6 11218 Port-la-Nouvelle	31	290	28	raw
		31	12 389	30	raw
		21	2 785	28	raw
		20	12 315	27	raw
		19	5 701	30	raw
		19	6 755	28	raw
		21	9 765	30	raw
	Total		50 000
France Lot No 24/2005 EC	Onivins — Port-la-Nouvelle Entrepôt d’alcool Av. Adolphe Turrel, BP 6 11218 Port-la-Nouvelle	31	9 336	30	raw
		33	18 044	27	raw
		32	22 620	27	raw
	Total		50 000
France Lot No 25/2005 EC	Deulep — PSL 13230 Port-Saint-Louis-du-Rhône	B4	33 760	27	raw
	Deulep BD Chanzy 30800 Saint-Gilles-du-Gard	503	8 180	27	raw
		504	8 060	30	raw
	Total		50 000
Italy Lot No 26/2005 EC	Balice-Valenzano (BA)	13A-43A-46A-48A-52A-54A	11 250	27+30	raw
	Deta-Barberino Val d’Elsa (FI)	5A	1 625	27	raw
	S.V.A.-Ortona (CH)	18A	1 375	30	raw
	Bonollo-Paduni (FR)	15A-26A
	Bonollo-Torrita di Siena (SI)	1C-3C-4C-9C-10C-11C-12C-13C-16C-17C-19C-20C-21C	27 500	27+30	raw
	D’Auria-Ortona (CH)	8A-38A-39A-40A-61A	8 250	27	raw
	Total		50 000
Italy Lot No 27/2005 EC	Enodistil-Alcamo (PA)	22A	1 500	30	raw
	Trapas-Petrosino (TP)	2A-24A	6 000	30	raw
	S.V.M.-Sciacca (AG)	3A-29A-37A	1 200	27	raw
	Gedis-Marsala (TP)	88	7 000	30	raw
	Bertolino-Petrosino (PA)	2A-3A-34A	26 500	27+30	raw
	De Luca-Novoli (LE)	4A-7A-18A	6 000	27	raw
	Balice Distilli-Mottola (TA)	2A-3A	1 800	27	raw
	Total		50 000
Italy Lot No 28/2005 EC	Dister-Faenza (RA)	124A	6 975	30	raw
	Di Lorenzo-Ponte Valleceppe (PG)	18A-26A	11 900	30	raw
	F.lli Cipriani-Chizzola di Ala (TN)	31A-32A	8 000	27	raw
	I.C.V.-Borgoricco (PD)	5A	1 600	27	raw
	Mazzari-S. Agata sul Santerno (RA)	4A-5A-6A-7A	27 000	27+30	raw
	Caviro-Faenza (RA)	2A-5A-13A-17A	30 100	27	raw
	Villapana-Faenza (RA)	5A-8A	11 000	27	raw
	Tampieri-Faenza (RA)	1A-3A-4A	1 800	27	raw
	Bonollo U.-Conselve (PD)	1A	1 384	30	raw
	Cantine Soc. Venete-Ponte di Piave (TV)	14A	241	30	raw
	Total		100 000
Portugal Lot No 29/2005 EC	Riachos Armazém da SLD Casal do Bernardino 2350-336 Riachos	1-C	4 775,28	27	raw
		1-D	4 841,71	27	raw
		1-E	4 705,93	27	raw
		1-F	4 749,53	27	raw
	Aveiro Instalações da Petrogal Cais da Mó do Meio 3834-908 Gafanha da Nazaré	S 201	34 300,34	27	raw
	S. João da Pesqueira Armazéns da SDD Parque de Seixas Ervedosa do Douro 5130 S. João da Pesqueira	Inox 4	2 305,47	27	raw
		Inox 14	9 979,42	27	raw
		Inox 15	4 342,32	27	raw
	Total		70 000
Germany Lot No 30/2005 EC	Papiermühle 16 D-37603 Holzminden	107	8 602,378	30	raw
	Total		8 602,378

ANNEX II

Intervention agencies holding the alcohol referred to in Article 3

Onivins-Libourne — Délégation nationale 17, avenue de la Ballastière, BP 231, F-33505 Libourne Cedex [tel. (33) 557 55 20 00; telex 57 20 25; fax (33) 557 55 20 59]

FEGA — Beneficencia 8, E-28004 Madrid [tel. (34) 913 47 64 66; fax (34) 913 47 64 65]

AGEA — Via Torino 45, I-00184 Roma [tel. (39) 064 94 99 714; fax (39) 064 94 99 761]

IVV — Instituto da Vinha e do Vinho, R. Mouzinho da Silveira, No 5, P-1250-165 Lisbon [tel. (351) 21 350 67 00; fax (351) 21 356 12 25]

Bundesanstalt für Landwirtschaft und Ernährung (BLE) — Deichmanns Aue 29, D-53179 Bonn (tel. (49) 228/68 45-33 86/34 79, fax (49) 228/68 45-37 94)

ANNEX III

Address referred to in Article 5

European Commission

Directorate-General for Agriculture and Rural Development, Unit D-2

Rue de la Loi/Wetstraat 200

B-1049 Brussels

Fax (32-2) 298 55 28

E-mail address: agri-market-tenders@cec.eu.int

ANNEX I

LIST OF VARIABLES

Structural statistics on labour costs

Table A	—	National data
Table B	—	National data by size class of enterprise
Table C	—	Regional data

For the variables listed below, either Table A only or all three tables must be provided. Mandatory delivery is indicated by ‘m’ and optional delivery by ‘o’. The transmission codes belonging to the different categories of qualitative variables or size classes of quantitative variables are set by Eurostat in an implementation paper.

Variable	Only A	A-C (1)
A.    Number of employees
A.1 Total number of employees		m
A.11 Full-time employees (excluding apprentices)		m
A.12 Part-time employees (excluding apprentices)		m
A.121 Part-time employees converted into full-time units (excluding apprentices)		m
A.13 Apprentices		m
A.131 Apprentices converted into full-time units		m
B.    Hours actually worked
B.1 Total hours actually worked		m
B.11 Hours actually worked by full-time employees (excluding apprentices)		m
B.12 Hours actually worked by part-time employees (excluding apprentices)		m
B.13 Hours actually worked by apprentices		m
C.    Paid hours
C.1 Total hours paid	m
C.11 Paid hours for full-time employees (excluding apprentices)	m
C.12 Paid hours for part-time employees (excluding apprentices)	m
C.13 Paid hours for apprentices	m
D.    Labour costs (for details see Figure 1 below)
D.1 Compensation of employees		m
D.11 Wages and salaries (for details see Figure 2 below)		m
D.111 Wages and salaries (excluding apprentices)		m
D.1111 Direct remuneration, bonuses and allowances		m
D.11111 Direct remuneration, bonuses and allowances paid in each pay period	m
D.11112 Direct remuneration, bonuses and allowances not paid in each pay period (2)	m
D.1112 Payments to employees’ savings schemes		m
D.1113 Payments for days not worked		m
D.1114 Wages and salaries in kind		m
D.11141 Company products (optional)	o
D.11142 Staff housing (3) (optional)	o
D.11143 Company cars (optional)	o
D.11144 Stock options and share purchase schemes (optional)	o
D.11145 Other (optional)	o
D.112 Wages and salaries of apprentices		m
D.12 Employers' social contributions (for details see Figure 3 below)		m
D.121 Employers' actual social contributions (excluding apprentices)		m
D.1211 Statutory social-security contributions	m
D.1212 Collectively agreed, contractual and voluntary social-security contributions	m
D.122 Employers' imputed social contributions (excluding apprentices)		m
D.1221 Guaranteed remuneration in the event of sickness (optional)	o
D.1222 Employers' imputed social contributions for pensions and health care (optional)	o
D.1223 Payments to employees leaving the enterprise (optional)	o
D.1224 Other imputed social contributions of the employer (optional)	o
D.123 Employers' social contributions for apprentices		m
D.2 Vocational training costs		m
D.3 Other expenditure paid by the employer		m
D.4 Taxes		m
D.5 Subsidies received by the employer		m
E.    Information on units
E.1 Local units, universe		m
E.2 Local units, sample		m

Optionally, Member States may record more detailed data for the following variables (transmission to Eurostat only on request):

A.11	Full-time employees
A.12	Part-time employees
D.11112	Direct remuneration, bonuses and allowances not paid in each pay period
D.1113	Payments for days not worked
D.1211	Statutory social-security contributions
D.1212	Collectively agreed, contractual and voluntary social-security contributions
D.1223	Payments to employees leaving the enterprise

Figure 1

Labour costs and their main components

Text of image

Figure 2

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

Text of image

Figure 3

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

Text of image

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(1)  Tables C are relevant only to countries with NUTS 1 regions.

(2)  Except payments to employee savings schemes.

(3)  Except removal allowances.

ANNEX II

DEFINITIONS OF THE VARIABLES

A.   NUMBER OF EMPLOYEES

Employees are all persons irrespective of their nationality or the length of their working time in the country who have a direct employment contract with the enterprise or local unit (whether the agreement is formal or informal) and receive remuneration, irrespective of the type of work performed, the number of hours worked (full-time or part-time) and the duration of the contract (fixed or indefinite). The remuneration of employees can take the form of wages and salaries including bonuses, pay for piecework and shift work, allowances, fees, tips and gratuities, commission and remuneration in kind.

This definition of employees covers manual and non-manual workers and management personnel in the private and public sectors in economic activities classified to Sections C-K and M-O of NACE Rev. 1.1 in enterprises with at least 10 employees (1).

The following list gives illustrative examples of categories of employees that are included:

—	sales representatives, provided they are on the payroll and receive another form of remuneration in addition to any commission,

—	paid working proprietors,

—	apprentices,

—	students and trainees (articled clerks, student nurses, research or teaching assistants, hospital interns, etc.) who have a formal commitment whereby they contribute to the unit’s production process in return for remuneration,

—

interim or temporary workers (e.g. secretarial staff) recruited, employed and remunerated by employment agencies to work elsewhere, often for temporary periods (2); seasonal and occasional workers, if they have a formal or informal agreement with the enterprise or local unit and pre-defined working hours,

—

employees for whom labour costs were incurred in the reference year but who were temporarily not at work because of illness or injury, holiday or vacation, strike or lock-out, educational or training leave, maternity or parental leave, reduced economic activity, suspension of work due to bad weather, mechanical breakdowns, lack of materials, fuels or power, or other temporary absence with or without leave,

—	those working abroad if they continue to receive remuneration from the statistical unit,

—	outworkers (3), including home workers and tele-workers, if there is an explicit agreement that such workers are remunerated on the basis of the work done: that is, the amount of labour which is contributed as an input into some process of production.

The following categories should be excluded:

—	sales representatives and other persons who are wholly remunerated by way of fees or commission, are not on the payroll, or who are self-employed,

—	owners, directors or managers whose remuneration wholly takes the form of a share in profits,

—	family workers who are not employees (as defined above) of the enterprise or local unit,

—	own-account workers,

—	unpaid voluntary workers (e.g. those who typically work for non-profit institutions such as charities).

Reference ESA 95: 11.12 to 11.14

A.1   Total number of employees

This variable covers full-time employees (A.11), part-time employees (A.12) and apprentices (A.13)

Reference SBS: code 16130 (number of employees)

A.11   Full-time employees (excluding apprentices)

This covers employees (except apprentices) whose regular working hours are the same as the collectively agreed or customary hours worked in the enterprise or local unit, even if their contract is for less than one year. The number of employees required is the average monthly number of full-time employees employed in the reporting unit during the reference year.

A.12   Part-time employees (excluding apprentices)

This covers employees (except apprentices) whose regular working hours are less than the collectively agreed or customary hours worked in the enterprise or local unit, whether daily, weekly or monthly (half-day, three-quarter time, four-fifths time, etc.) The number of employees required is the average monthly number of part-time employees employed in the reporting unit during the reference year.

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

This conversion is to be carried out either directly by the enterprise or local unit making returns or by the collecting agency/national statistical institute on the basis of the normal working hours of full-time workers in this enterprise/local unit, using the method they consider most appropriate. The number of employees required is the average monthly number of part-time employees (converted into full-time units) employed in the reporting unit during the reference year.

Reference ESA 95: 11.32 to 11.34

A.13   Apprentices

This covers all employees, full-time or part-time, who do not yet fully participate in the production process and who work either under an apprenticeship contract or in a situation in which vocational training predominates over productivity. The number of apprentices required is the average monthly number employed in the reporting unit during the reference year.

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

This conversion is to be carried out either directly by the enterprise or local unit making returns or by the collecting agency/national statistical institute, using the method they consider most appropriate. The hours spent in training either in the enterprise/local unit or in educational establishments should be excluded. The number of apprentices required is the average monthly number of part-time apprentices (converted into full-time units) employed in the reporting unit during the reference year (4).

References ESA 95: 11.32 to 11.34; SBS: code 16140 (A.11 + A.121 + A.131 corresponds to the SBS variable ‘number of employees in full-time units’)

B.   HOURS ACTUALLY WORKED

The statistics cover the total number of hours worked by all employees during the year. The total number of hours actually worked (B.1) is recorded separately for full-time employees (B.11), part-time employees (B.12) and apprentices (B.13).

Hours actually worked are defined as the sum of all periods spent on direct and ancillary activities to produce goods and services.

Hours actually worked include:

—	hours worked during normal periods of work,

—	periods of paid overtime, i.e. hours worked in addition to normal working hours, irrespective of the hourly pay rate applied (e.g. one hour worked at double the normal hourly pay rate should be entered as one hour),

—	periods of unpaid overtime (5),

—	time spent on tasks such as: work and site preparation; preparing, maintaining, repairing and cleaning tools and machines; making out receipts and invoices; writing up work cards and reports, etc.,

—	time spent at the place of work during which no work is done owing to, for example, machine stoppages, accidents or occasional lack of work but for which payment is made in accordance with the employment contract,

—	short rest periods at the place of work, including tea and coffee breaks,

—	hours spent in training either in the enterprise/local unit or in educational establishments (this item is excluded for apprentices).

Hours actually worked exclude the following, however:

—	hours paid but not worked, for example: paid holidays/vacation, public holidays, absence due to sickness, maternity leave, etc.,

—	hours not worked and not paid, for example, during sickness and maternity, etc.,

—	hours not worked (whether paid or not) during special leave for medical examinations, marriages, funerals, moving house, following an accident, etc.,

—	main meal breaks (i.e. not short rest periods or refreshment breaks),

—	hours not worked (whether paid or not) during short-time working, labour disputes, lock-outs, etc.,

—	time spent by the employee travelling between home and place of work,

—	hours spent by apprentices in training either in the enterprise/local unit or in educational establishments.

References ESA 95: 11.26 to 11.29; SBS: code 16150 (number of hours worked by employees)

C.   PAID HOURS

This variable covers the total number of hours paid during the year. The total number of paid hours (C.1) is recorded separately for full-time (C.11), part-time employees (C.12) and apprentices (C.13).

The annual number of paid hours is defined as:

—	normal and overtime hours remunerated during the year,

—	any hours for which the employee was paid at a reduced rate, even if the difference was made up by payments from social-security funds,

—	hours not worked during the reference period but nevertheless paid (annual holidays/vacation, absence due to sickness, public holidays and other hours paid, including time off for medical examinations, births, weddings, funerals, moving house, etc).

Calculation of annual hours actually worked and annual paid hours

These calculations are to be carried out either directly by the enterprises or local units making returns or by the collecting agencies/national statistical institutes, using the method they consider most appropriate. The following models illustrate how hours actually worked and paid hours can be estimated, by making use of information that is available.

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

Suppose that information is available for the variables listed below:

(A.11)	Average monthly number of full-time employees
(a)	Average annual normal contractual hours of a full-time employee, excluding overtime and main meal breaks
(b)	Average annual overtime (both paid and unpaid) of a full-time employee
(c)	Average daily number of contractual plus overtime hours worked by a full-time employee, excluding main meal breaks
(d)	Average annual number of days of holidays/vacation per full-time employee, granted by the employer
(e)	Average annual number of days of official public holidays per full-time employee
(f)	Average annual number of days of sickness and maternity leave per full-time employee
(g)	Average annual number of days of short-time working and labour disputes per full-time employee
(h)	Average annual number of other days not actually worked per full-time employee (e.g. special leave for medical examinations, births, marriage, funerals, moving house, following an accident, etc.).

The total annual number of hours worked by full-time employees (before corrections for days not actually worked) results to be (A.11) × (a+b). If one subtracts the total annual number of hours not actually worked which is defined by (A.11) × c × (d + e + f + g + h) one gets (B.11), the total annual hours actually worked by full-time employees:

(B.11) = (A.11) × [(a+b) – c (d + e + f + g + h)].

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

Similar models can be used for the calculation of hours worked by part-time employees and by apprentices.

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

Where information is available for the variables listed below

(A.11)	Average monthly number of full-time employees
(a1)	Average annual paid contractual hours of a full-time employee, excluding overtime and main meal breaks
(b1)	Average annual paid overtime hours of a full-time employee

the total annual number of paid hours for full-time employees is expressed by the equation

(C.11) = (A.11) × (a1 + b1).

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

Similar models can be used to calculate paid hours for part-time employees and for apprentices.

D.   LABOUR COSTS

Labour costs mean the total expenditure borne by employers in order to employ staff, a concept which has been adopted in the Community framework and complies broadly with the international definition of the International Conference of Labour Statisticians (Geneva, 1966). Labour costs include compensation of employees (D.1) with wages and salaries in cash or in kind and employers' social contributions, vocational-training costs (D.2), other expenditures (D.3), taxes relating to employment regarded as labour costs (D.4), less any subsidies received (D.5). The costs for persons employed by temporary employment agencies are to be included in the industry of the agency which employs them (NACE Rev. 1.1, 74.50) and not in the industry of the enterprise for which they actually work.

A breakdown at a glance of total labour costs by component is provided by Figures 1 to 3 in Annex I.

D.1   Compensation of employees

Compensation of employees 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 reference period. It is broken down into:

—	wages and salaries (D.11), mainly consisting of wages and salaries (excluding apprentices) (D.111) and wages and salaries of apprentices (D.112)

—	employers' social contributions (D.12), mainly consisting of employers' actual social contributions (excluding apprentices) (D.121), employers' imputed social contributions (excluding apprentices) (D.122) and employers' social contributions for apprentices (D.123).

References ESA 95: 4.02 (code D.1), SBS: code 13310 (personnel costs)

D.11   Wages and salaries

Wages and salaries include bonuses, pay for piecework and shift work, allowances, fees, tips and gratuities, commission and remuneration in kind. They are recorded in the period during which the work is done. However, ad hoc bonuses or other exceptional payments (13th month pay, back-dated pay arrears, etc.) are recorded when they are due to be paid.

A full breakdown of wages and salaries by component is given in Figure 2 in Annex I.

References ESA 95: 4.03 to 4.07 and 4.12(a) (code D.11); SBS: code 13320 (wages and salaries)

D.111   Wages and salaries (excluding apprentices)

D.1111   Direct remuneration, bonuses and allowances

Direct remuneration, bonuses and allowances include the values of any social contributions, income taxes, etc., payable by the employee even if they are actually withheld by the employer and paid directly to social-insurance schemes, tax authorities etc. on behalf of the employee.

A bonus is a form of reward or recognition granted by an employer. When an employee receives a bonus payment, there is no expectation or assumption that the bonus will be used to cover any specific expense. The value and timing of a bonus payment can be at the discretion of the employer or stipulated in workplace agreements.

An allowance is an entitlement granted by the employer to an employee and intended to cover a specific expense, not work-related, incurred by the employee. It is often stipulated in workplace agreements and is normally paid at the time of entitlement.

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

This means remuneration in the form of regular cash payments paid regularly at each pay period during the year. For most employees, the pay period is weekly or monthly. Hence, payments received less frequently (monthly in the case of weekly regular payments, quarterly, bi-annually, annually) or on an ad hoc basis should not be included here. Payments to employees’ savings schemes should be excluded here and are to be included under D.1112.

Specifically, the variable refers to:

—	basic wages and salaries,

—	direct remuneration calculated on the basis of time worked, output or piecework and paid to employees for hours worked,

—	remuneration and additional payments for overtime, night work, working on Sundays and public holidays, and shift work,

—

bonuses and allowances paid regularly at each pay period, such as: — workplace bonuses for noise, risk, difficult work, shift or continuous work, night work and working on Sundays and public holidays, — individual performance bonuses, bonuses for output, production, productivity, responsibility, diligence, punctuality; regularly paid length-of-service bonuses; qualifications and special knowledge.

Further examples of pay items which should be included here are given in the Appendix to Annex II.

Variable D.11111 refers to gross amounts before deduction of taxes and social-security contributions payable by employees.

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

All payments to employees which are not paid regularly at each (weekly or monthly) pay period. These include bonuses and allowances paid at fixed periods (e.g. paid monthly where regular payments are weekly, or paid quarterly, bi-annually or annually), and bonuses linked to individual or collective performance. Exceptional payments to employees who leave the enterprise are included here, provided that such payments are not linked to a collective agreement. If no information about a possible linkage with a collective agreement is available or if it is known that such a linkage exists, exceptional leave payments are excluded here and should be included under D.1223. Payments to employees’ savings schemes are also excluded and covered by D.1112.

Examples of pay items belonging to D.11112 are listed in the Appendix to Annex II.

Variable D.11112 likewise refers to gross amounts before deduction of taxes and social-security contributions payable by employees.

D.1112   Payments to employees' savings schemes

This refers to sums paid into savings schemes for employees (such as company savings schemes).

Reference ESA 95: 4.03(i)

D.1113   Payments for days not worked

Remuneration paid for statutory, contractual or voluntarily granted leave and public holidays or other paid days not worked. The Appendix to Annex II provides examples.

D.1114   Wages and salaries in kind

This variable refers to an estimate of the value of all goods and services made available to employees through the enterprise or local unit. It includes company products, staff housing, company cars, stock options and share purchase schemes. If information is available on personal income taxation on wages and salaries in kind, this could be used as a proxy.

The Appendix to Annex II gives examples of wages and salaries in kind.

Reference ESA 95: 4.04, 4.05, 4.06 (code D.11)

D.11141   Company products

These are supplied free of charge for private use or sold to staff below their cost to the enterprise. For example, food and drink (excluding expenditure on canteens and meal vouchers), coal, gas, electricity, fuel oil, heating, footwear and clothing (excluding working clothes), micro-computers, etc.

The net price to the enterprise should be entered, i.e. the cost of products supplied free of charge or the difference between the cost and the price at which the products are sold to staff. Compensatory payments or benefits in kind which are not taken up must also be entered.

D.11142   Staff housing

This refers to expenditure by the enterprise to assist employees with housing, including: expenditure on housing owned by the enterprise (expenditure on the maintenance and administration of housing, and tax and insurance relating to such housing) and reduced-interest loans for the construction or purchase of housing by staff (the difference between the interest payment at market rates and at the rate granted), allowances and subsidies granted to employees in connection with their housing, and installation, but excluding removal allowances.

D.11143   Company cars

Company cars, or the cost to the enterprise of company cars supplied to employees for their private use. This should include the net running costs incurred by the enterprise (the annual cost of leasing and interest payments – depreciation, insurance, maintenance and repairs and parking). It should not include the capital expenditure involved in purchasing the vehicles or any income derived from their resale.

Estimates should be calculated from information available in the enterprises, such as records of the fleet of vehicles of this type, the assessment of the average cost per vehicle, and the estimate of the proportion attributable to the private use of the vehicle by the employee.

D.11144   Stock options and share purchase schemes

This optional variable refers to all forms of payments in kind linked to share-based compensation. Stock options, share purchase schemes and other equity instruments possibly evolving in the future belong to this category. A typical feature of such instruments is that they are equity-settled, i.e. they represent a transfer of equity instruments from the enterprise/local unit to the employee. The forms of compensation covered by D11144 are identical to those covered by the heading ‘Equity-settled share-based payment transactions’ of the International Financial Reporting Standard 2 ‘Share-based payment’.

Share purchase schemes typically transfer shares from the employing enterprise to employees. The transfer takes place in the present (grant date) and is based on a price below today’s market price (the ‘strike price’). The costs to the enterprise are equivalent to the product of the amount of shares and the difference between the market price and the ‘strike price’.

Stock options schemes typically transfer the right to buy the employing enterprise's shares not before a well-defined point of time in the future (vesting date) to a favourable ‘strike price’ already fixed in the present (grant date). Employees will make use of this right only if the market price on or after the vesting date exceeds the ‘strike price’. The costs to the enterprise are again equivalent to the product of the amount of shares and the difference between the market price and the ‘strike price’. In both labour costs statistics and accounting, the costs are assigned to and distributed over the ‘vesting period’, which is the period between the grant date and the vesting date. These values are uncertain during the vesting period and therefore have to be estimated.

An estimate of the variable D.11144 for the reference year could ideally be arrived at with the help of guidelines from International Financial Reporting Standard 2, ‘Share-based payment’. If such an estimate is not available, values according to accounting standards or the tax regulation of the Member State can be taken, provided that they cover the equity instruments of D.11144 and refer to the Labour Cost Survey reference period.

Payments made to set up a special fund for purchasing company shares for employees, even if they do not have immediate access to such assets, must be reduced by the amount of any tax exemption which might apply to them. Cash-settled share-based compensation such as stock-appreciation rights are covered not by variable D.11144, but by D.11112.

D.11145   Other

This covers in particular indirect benefits chargeable to the employer:

—	canteens and meal vouchers,

—	cultural, sporting and leisure facilities and services,

—	kindergartens and day nurseries,

—	staff shops,

—	transport costs for journeys between home and the usual place of work,

—	payments into trade union funds and the costs of works committees.

All such expenditure includes small repairs and regular maintenance of buildings and installations devoted to social, cultural or leisure services and facilities as listed above. Salaries and wages paid by the enterprise directly to staff working in these services and facilities are not entered under the heading of variable D.11145.

D.112   Wages and salaries of apprentices

See D.11.

D.12   Employers' social contributions

This variable refers to an amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits. Employers' social contributions may be either actual or imputed.

A full breakdown of employer’s social contributions by component is provided by Figure 3 in Annex I.

References ESA 95: 4.08 (code D.12); SBS: code 13330 (social-security costs)

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

These consist of payments made by employers for the benefit of their employees to insurers (social-security funds and private funded schemes such as occupational-pension schemes). These payments cover statutory, conventional, contractual and voluntary contributions in respect of insurance against social risks or needs. Employers' actual social contributions are recorded in the period during which the work is done.

Examples are given in the Appendix to Annex II.

Reference ESA 95: 4.09 (code D.121) and 4.12(b)

D.1211   Statutory social-security contributions

Contributions paid to social-security institutions payable by the employer and made compulsory by law. The amounts of such contributions must be entered net of any subsidies. They include:

—	contributions to insurance schemes for retirement pension, sickness, maternity and disability,

—	statutory contributions to unemployment insurance schemes,

—	statutory contributions to insurance schemes for occupational accidents and diseases,

—	statutory contributions to family allowance schemes,

—	all other statutory contributions not mentioned elsewhere.

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

These are all contributions paid by the employer to social-security schemes which are supplementary to those which are compulsory by law. Account should be taken of any tax exemptions which might apply. They include:

—	supplementary pension schemes, occupational pension schemes (insured plans, self-administered funds, book reserves or provisions, all other expenditure intended to fund supplementary pension schemes),

—	supplementary sickness insurance schemes,

—	supplementary unemployment insurance schemes,

—	all other non-compulsory supplementary social-security schemes not mentioned elsewhere.

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

Employers' imputed social contributions are needed in order to get a complete measure of labour costs at the time the work is done. They represent the counterpart to the observable unfunded social benefits paid.

Unfunded social benefits are paid directly by employers to their employees or former employees and other eligible persons without involving a social-security fund, an insurance enterprise or an autonomous pension fund, and without creating a special fund or segregated reserve for the purpose. Instead, the benefits are paid out of the own resources of the employers that operate unfunded schemes. The fact that certain social benefits are paid directly by employers, and not through the medium of social-security funds or other insurers, in no way detracts from their character as social welfare benefits. D.122 may be particularly relevant when the employer is a non-market producer (government sector).

The amount of D.122 is determined by reference to the employers’ future obligations to provide social benefits. The ideal source for calculating D.122 for employers operating unfunded social-insurance schemes are estimates based on actuarial considerations. If such actuarial estimates are not available, other estimation methods should be applied. Some countries, for example, use the observable unfunded social benefits paid, less eventual employees' social contributions, as an estimate for D.122.

Variable D.122 includes in particular imputed employers’ social contributions for pensions and health care. It also includes an amount equal in value to the wages and salaries which employers temporarily continue to pay in the event of sickness, maternity, industrial injury, disability, redundancy, etc. of their employees, if that amount can be separated.

Examples are given in the Appendix to Annex II.

Reference ESA 95: 4.10 (code D.122) and 4.12(c)

D.1221   Guaranteed remuneration in the event of sickness

This variable covers sums paid directly by the employer to employees to maintain remuneration in the event of sickness, maternity or occupational accident to compensate for loss of earnings, minus any reimbursements paid by social-security institutions.

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

This component of D.122 covers imputed payments to unfunded pension and health care schemes, in particular in the government sector. In some European countries, employers in the general government sector operate unfunded pension schemes either for all employees or for specific groups (officials). In these cases, the employer does not create special reserves or accumulate assets to pay future pensions. For these employees, imputed employers’ payments to pension and health-care schemes must be taken into account.

D.1223   Payments to employees leaving the enterprise

This component represents sums actually paid to dismissed workers (severance pay and compensation in lieu of notice) if these payments are linked to a collective agreement or if the existence of such a linkage is unknown. Payments not linked to a collective agreement are included in D.11112.

Payments made to employees on retirement, e.g. as part of their pension entitlement, should not be included in D.1223.

D.1224   Other imputed social contributions

This item refers to all other imputed social contributions of the employer not mentioned elsewhere, such as study grants for employees and their families or guaranteed remuneration in the event of short-time working. The latter is defined as direct payments of the employer to employees to maintain remuneration in the event of short-time working minus any reimbursements paid to the employer by social-security institutions.

D.123   Employers’ social contributions for apprentices

This variable is the sum of contributions actually paid and any imputed contributions for apprentices. Imputed social contributions for apprentices, if any, are usually tiny.

Reference ESA 95: 4.09 (code D.121), 4.10 (code D.122) and 4.12(b)

D.2   Vocational training costs paid by the employer

These include: expenditure on vocational-training services and facilities (also those for apprentices but not their wages and salaries), small repairs and maintenance of buildings and installations, excluding staff costs; expenditure on participation in courses; the fees of instructors from outside the enterprise; expenditure on teaching aids and tools used for training; sums paid by the enterprise to vocational-training organisations, etc. Subsidies linked to vocational training should be deducted.

Reference ESA 95: Intermediate consumption

D.3   Other expenditure paid by the employer

This includes in particular:

—

recruitment costs (these are the sums paid to recruitment agencies, expenditure on job advertisements in the press, travel expenses paid to candidates called for interview, installation allowances paid to newly recruited staff, etc. This does not include administrative running costs (office expenses, staff wages, etc.),

—	working clothes provided by the employer.

The Appendix to Annex II provides examples.

Reference ESA 95: Intermediate consumption

D.4   Taxes paid by the employer

This variable covers all taxes based on the wage and salary bill or on employment. These taxes are regarded as labour costs.

Variable D4 also covers penalty taxes to be paid in some European countries by employers for employing too few handicapped persons, and similar taxes or fees.

Reference ESA 95: 4.23(c) (code D.29)

D.5   Subsidies received by the employer

These are all amounts received in the form of subsidies of a general nature intended to refund part or all of the cost of direct remuneration but not intended to cover social-security or vocational-training costs. They do not include refunds paid to the employer by social-security institutions or supplementary insurance funds.

Reference ESA 95: 4.37(a) (code D.39)

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(1)  The coverage of Section L of NACE Rev.1.1 is optional. The coverage of employees in enterprises with less than 10 employees is optional as well. The transmission codes for the economic activities of NACE Rev. 1.1, the country or region according to the NUTS classification in force and the size classes of enterprises are set by Eurostat in an implementation paper.

(2)  To avoid double counting, the hours worked by persons employed by employment agencies are to be included in the NACE category of the employment agency (NACE Rev.1.1, 74.50) and not in the NACE category of the enterprise for which they actually work.

(3)  An outworker is a person who agrees to work for a particular enterprise or to supply a certain quantity of goods or services to a particular enterprise by prior arrangement or contract with that enterprise, but whose place of work is not within it (Reference ESA 95: 11.13(g)). Hours actually worked by outworkers might be estimated.

(4)  If preferred, the average can be based on the weekly (or daily) numbers of employees over the reference year. An average based on quarterly figures on employees is also admissible.

(5)  Unpaid hours worked as a component of ‘hours actually worked’ often have to be estimated, for example from household survey data.

ANNEX III

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

Three files are to be provided, corresponding to Tables A, B and C:

—	Table A contains national data (one record for each economic activity at the section and division levels of NACE Rev. 1.1)

—	Table B contains national data by size class (one record for each economic activity at the section and division levels of NACE Rev. 1.1, for each of the size classes)

—	Table C contains regional data at the NUTS 1 level (one record for each economic activity at the section and division levels of NACE Rev. 1.1, for each of the regions).

Table C is not required for those countries where NUTS 1 corresponds to the national level. For a subset of variables listed in Annex I, only table A is required. These variables are marked in Annex I.

Identification of a record

The records are sorted by an identification sequence containing the following items:

—	the year of the survey,

—	the type of table,

—	the country or region code,

—	the economic activity and

—	the size class.

The transmission codes for

—	the economic activities of NACE Rev. 1.1,

—	the size classes for enterprises and

—	the countries or regions

are set by Eurostat in an implementation paper.

Confidentiality Flag

The individual records transmitted for Tables A, B and C consist of grossed-up data, i.e. population estimates. When strictly necessary, individual records may be flagged as ‘confidential’. A breach of confidentiality may arise in Tables A, B or C if the number of enterprises or local units in the population is tiny for an individual record relating to a given economic activity, size class or region. Clearly, the risks are greater when the individual record relates to one or two large units. Likewise, the confidentiality risk may be higher for Tables B or C because of the additional breakdown by size class and region respectively. Two codes are to be used to identify confidential records:

‘1’: if the data for an individual record in Table A, B or C are confidential (1);

‘ ’: if the data are not confidential, insert a space ‘ ’ (not a zero or a dash ‘–’).

Variables

The variables requested are defined in Annex I. Figures should be inserted without spaces, points or commas (for example, 13967 is correct; the following are incorrect: 13 967 or 13.967 or 13,967).

Missing (or zero) variables should be coded according to the following rules:

‘NA’ when the variable is not available (even though it definitely exists and is greater than zero).

‘OPT’ when the variable is optional and is not completed.

‘0’ for zero values, or for those variables which do not exist in the country concerned.

The variables for number of employees, working time and number of statistical units should be expressed in absolute terms, i.e. by giving the numbers in full (not in decimals, tens, thousands, millions, etc).

The variables relating to expenditure should be expressed in the national currency of the country concerned. For the euro-zone countries, the figures should be expressed in euros. The units used in each country should be identical for all variables and should be expressed in absolute terms, i.e. by giving the numbers in full (not in decimals, or in tens, thousands, millions, etc).

Transmission

Member States shall transmit to the Commission (Eurostat) the data and metadata required by this regulation in an electronic format compliant with an interchange standard proposed by Eurostat. Eurostat will make available detailed documentation in relation to approved standards and will supply guidelines on how to implement these standards according to the requirements of this regulation.

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(1)  When an individual record is flagged as confidential, Eurostat takes appropriate action to protect the confidentiality of the data submitted for Tables A, B and C.

ANNEX I

LIST OF VARIABLES

1.   Information about the local unit to which the sampled employees are attached

1.1.   Geographical location of the local unit (NUTS-1)

1.2.   Size of the enterprise to which the local unit belongs

1.3.   Principal economic activity of the local unit (NACE Rev. 1.1.)

1.4.   Form of economic and financial control

1.5.   Collective pay agreement

1.6.   Total number of employees in the local unit in the reference month (optional)

1.7.   Affiliation of the local unit to a group of enterprises (optional)

2.   Information on individual characteristics of each employee in the sample relating to the reference month

2.1.   Sex

2.2.   Age

2.3.   Occupation (ISCO-88 (COM))

2.4.   Managerial or supervisory position (optional)

2.5.   Highest successfully completed level of education and training (ISCED 97)

2.6.   Length of service in the enterprise

2.7.   Contractual working time (full-time or part-time)

2.7.1.   Share of a full-timer’s normal hours

2.8.   Type of employment contract

2.9.   Citizenship (optional)

3.   Information on working periods for each employee in the sample

3.1.   Number of weeks in the reference year to which the gross annual earnings relate

3.2.   Number of hours paid during the reference month

3.2.1.   Number of overtime hours paid in the reference month

3.3.   Annual days of holiday leave

3.4.   Other annual days of paid absence (optional)

4.   Information on earnings for each employee in the sample (see also the figure below)

4.1.   Gross annual earnings in the reference year

4.1.1.   Annual bonuses and allowances not paid in each pay period

4.1.2.   Annual payments in kind (optional)

4.2.   Gross earnings in the reference month

4.2.1.   Earnings related to overtime

4.2.2.   Special payments for shift work

4.2.3.   Compulsory social contributions and taxes paid by the employer on behalf of the employee (optional)

4.2.3.1.   Compulsory social-security contributions (optional)

4.2.3.2.   Taxes (optional)

4.3.   Average gross hourly earnings in the reference month

5.   Grossing-up factors

5.1.   Grossing-up factor for the local unit

5.2.   Grossing-up factor for the employees

Optionally, Member States may record more detailed information related to the categories of variable 2.8. They may also record data for the following components of variable 3.4.: Annual days of sick leave and Annual days of vocational training (transmission to Eurostat only on request).

Earnings variables of the SES

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ANNEX II

DEFINITION OF VARIABLES

1.   Information about the local unit to which the sampled employees are attached

The compilation of structural statistics on earnings shall be based on local units and enterprises, as defined in Council Regulation (EEC) No 696/93 (1), and shall provide information on employees in enterprises with 10 or more employees classified by size and principal activity. Information for employees in enterprises with fewer than 10 employees is optional. The statistics shall cover all activities defined in sections C to K and M to O of the general industrial classification of economic activities within the European Communities (hereinafter ‘NACE Rev. 1.1’) in enterprises with at least 10 employees (2).

1.1.   Geographical location of the statistical unit (NUTS-1)

The region in which the local unit is located should be classified according to the nomenclature of territorial statistical units (NUTS, level 1).

The transmission codes for the different NUTS categories will be presented in an implementation paper to be distributed by Eurostat.

1.2.   Size of the enterprise to which the local unit belongs

The size of the enterprise in terms of the number of employees should be assigned to one of the following bands: 1 to 9, 10 to 49, 50 to 249, 250 to 499, 500 to 999, and 1 000 or more employees. The size class 1 to 9 is optional.

The transmission codes for the size classes listed above will be presented in an implementation paper to be distributed by Eurostat.

1.3.   Principal economic activity of the local unit (NACE rev. 1.1)

The main economic activity of the local unit should be coded at the 2-digit level of NACE Rev. 1.1 (division level).

The transmission codes for the different NACE categories will be presented in an implementation paper to be distributed by Eurostat.

1.4.   Form of economic and financial control of the enterprise

This variable distinguishes only between the categories ‘public control’ and ‘private control’. The first category refers to any undertaking over which the public authorities may exercise, directly or indirectly, a dominant influence by virtue of their ownership of it, their financial participation therein, or the rules which govern it. A dominant influence (or control) on the part of the public authorities shall be presumed when these authorities directly or indirectly:

—	hold the major part of the undertaking's subscribed capital (> 50 %), or

—	control the majority of the votes attached to shares issued by the undertaking or can appoint more than half of the members of the undertaking's administrative, managerial or supervisory body.

The second category is defined analogously. Balanced public and private ownership (50/50 ‘shared control’) is very rare in practice. Such cases will not therefore be coded separately and should, if they occur, be treated as being under ‘private control’.

The transmission codes for the two categories of variable 1.4 will be presented in an implementation paper to be distributed by Eurostat.

1.5.   Collective pay agreement

Collective pay agreements covering the majority of employees in the statistical unit may fall into one of the categories listed below. If no collective agreement exists, this should also be indicated. The categories are as follows:

—	an agreement at national level, or an interconfederal agreement, covering employees of more than one industry, and usually signed by one or more trade-union confederations and by one or more national employers’ organisations,

—	an industry agreement setting the terms and conditions of employment for all or most workers and employees in an individual industry or economic sector,

—	an agreement for individual industries in individual regions,

—	an enterprise or single-employer agreement covering only those employees with the same employer, regardless of size. The agreement may cover only certain local units or groups of employees within the enterprise,

—	an agreement applying only to the employees in one local unit,

—	any other type of agreement not covered above,

—	no collective pay agreement exists.

One of the above categories must be chosen (‘yes’ answer) if more than 50 % of the employees in the local unit are covered. Several categories may apply simultaneously.

Instead of directly asking for the type of collective agreement, the unit may be asked what collective provisions are applied and the type of collective agreement determined on the basis of the answers.

The transmission codes for the categories of variable 1.5 listed above will be presented in an implementation paper to be distributed by Eurostat.

1.6.   Number of employees in the local unit (optional)

This variable represents a head count of the total number of employees in the reference month (e.g. on 1 or 31 October) and covers all employees, including apprentices, paid trainees and students.

1.7.   Affiliation of the local unit to a group of enterprises (optional)

This variable is a binary variable (‘yes’/‘no’) and indicates whether a local unit belongs to a group of enterprises. The transmission codes for the two categories are set out by Eurostat in an implementation paper.

The group of enterprises is a statistical unit defined in Regulation (EEC) No 696/93. The group of enterprises should be considered at world level. In most cases the local unit belongs to an enterprise which is not controlled by any national or foreign group. If local units belong to an enterprise group, this is generally well known. A practical guideline that can be given to respondents is whether the accounts of the enterprise concerned are fully consolidated in the accounts of its group of enterprises.

2.   Information on the individual characteristics of each employee in the sample relating to the reference month

Employees are all persons, irrespective of their nationality or the length of their working time in the country, who have a direct employment contract with the enterprise or local unit (whether the agreement is formal or informal) and receive remuneration, irrespective of the type of work performed, the number of hours worked (full-time or part-time) and the duration of the contract (fixed or indefinite). The remuneration of employees can take the form of wages and salaries including bonuses, pay for piecework and shift work, allowances, fees, tips and gratuities, commission and remuneration in kind. The employees to be included in the sample are those who actually received remuneration during the reference month. Employees who did not receive remuneration in the reference month should be excluded.

The definition of employees covers manual and non-manual workers and management personnel in the private and public sectors in economic activities classified to Sections C to K and M to O of NACE Rev. 1.1 in enterprises with at least 10 employees (3).

The following list gives illustrative examples of categories of employees that are included:

—	sales representatives, providing they are on the payroll and receive other forms of remuneration in addition to any commission,

—	paid working proprietors,

—	apprentices,

—	students and trainees (articled clerks, student nurses, research or teaching assistants, hospital interns, etc.) who have a formal commitment to contribute to the unit’s production process in return for remuneration,

—	interim or temporary workers (e.g. secretarial staff) recruited, employed and remunerated by employment agencies to work elsewhere, often for temporary periods (4),

—	seasonal and occasional workers, if they have a formal or informal agreement with the enterprise or local unit and pre-defined working hours,

—

employees for whom labour costs were incurred in the reference period but who were temporarily not at work because of illness or injury, holiday or vacation, strike or lock-out, educational or training leave, maternity or parental leave, reduced economic activity, suspension of work due to bad weather, mechanical breakdowns, lack of materials, fuels or power, or other temporary absence with or without leave,

—	those working abroad if they continue to receive remuneration from the reporting unit,

—	outworkers (5), including home workers and teleworkers if there is an explicit agreement that such workers are remunerated on the basis of the work done: that is, the amount of labour which is contributed as an input into some process of production.

The following categories should be excluded:

—	sales representatives and other persons who are wholly remunerated by way of fees or commission, are not on the payroll, or are self-employed,

—	owners, directors or managers whose remuneration wholly takes the form of a share in profits,

—	family workers who are not employees (as defined above) of the enterprise or local unit,

—	own-account workers,

—	unpaid voluntary workers (e.g. those who typically work for non-profit institutions such as charities).

2.1.   Sex

The transmission codes for the two categories are set out by Eurostat in an implementation paper.

2.2.   Age

Only the year of birth is to be given here. The age is then calculated as the difference between the reference year of the survey and the year of birth.

2.3.   Occupation in the reference month (ISCO-88 (COM))

The occupation is to be coded according to the International Standard Classification of Occupations, 1988 version (ISCO-88 (COM)) at the two-digit level and, if possible, at the three-digit level. The essential information for determining the occupation is usually the employee’s job title and a description of the main tasks undertaken in the course of his/her duties.

Trainees or students with an employment contract and apprentices are classified in the occupation for which they carry out their apprenticeship or training period. Foremen are also classified in the occupation in which they supervise.

The transmission codes for the categories of variable 2.3 are set out by Eurostat in an implementation paper.

2.4.   Managerial or supervisory position (optional)

This binary variable (categories ‘yes’/‘no’) indicates whether an employee has some form of managerial or supervisory function. The word ‘managerial’ is not identical to ‘supervisory’ because some managers do not supervise other employees. Further, employees who do have a ‘supervisory’ position do not belong exclusively to ISCO-88 (COM), major group 1 (legislators, senior officials and managers). Many employees coded to group 2 (professionals) and group 3 (technicians and associate professionals) may have supervisory responsibilities. A supervisory position can occur in any of the ISCO-88 (COM) groups, including manual workers.

Managerial functions are related to determining, formulating, implementing, directing or advising policies and activities of enterprises or institutions. They often include supervisory responsibilities.

A person is considered to have a supervisory position when he or she supervises the work of at least one person (other than apprentices). Typically such a person might have a job title/description of ‘foreman’ or ‘supervisor’ together with the name of the occupation.

The transmission codes for the two categories are set out by Eurostat in an implementation paper.

2.5.   Highest successfully completed level of education and training (ISCED 97)

This variable concerns the level of general, professional or higher education which the employee has received according to the International Standard Classification of Education, 1997 version (ISCED 97). The expression ‘level successfully completed’ must be associated with obtaining a certificate or a diploma, when there is certification. In cases where there is no certification, successful completion must be associated with full attendance.

The following ISCED 97 levels should be distinguished:

ISCED 0 and 1 (code 01): Pre-primary education and primary education or first stage of basic education Programmes at this level are normally designed on a unit or project basis to give children a sound basic education in reading, writing and mathematics along with an elementary understanding of other subjects such as history, geography, natural science, social science, art and music. This level usually covers six years of full-time schooling.

ISCED 2 (code 02): Lower secondary education or second stage of basic education The programmes at this level usually follow a more subject-oriented pattern, using more specialised teachers and often several teachers conducting classes in their field of specialisation. The full implementation of basic skills occurs at this level.

ISCED 3 and 4 (code 03): Upper secondary and post-secondary non-tertiary education The educational programmes at upper secondary level (ISCED 3) typically require the completion of some nine years of full-time education since the beginning of ISCED level 1, or a combination of education and vocational or technical experience. Post-secondary non-tertiary education (ISCED 4) captures programmes that straddle the boundary between upper-secondary and post-secondary education from an international point of view, even though they might clearly be considered as upper-secondary or post-secondary programmes in a national context. From the point of view of their content these programmes cannot be regarded as tertiary programmes. They are often not significantly more advanced than programmes at ISCED level 3, but they serve to broaden the knowledge of participants who have already completed a programme at ISCED level 3. Typical examples are programmes designed to prepare students for studies at ISCED level 5 who, although having completed ISCED level 3, did not follow a curriculum which would allow entry to level 5, i.e. pre-degree foundation courses or short vocational programmes. Second-cycle programmes may be included as well.

ISCED 5B (code 04): First stage of tertiary education (not leading to an advanced research qualification) — Technical Unlike 5A, these programmes are practically oriented/occupationally specific, and are mainly designed to enable participants to acquire the practical skills and know-how needed for employment in a particular occupation or trade or class of occupations or trades, the successful completion of which usually provides the participants with a labour-market relevant qualification.

ISCED 5A (code 05): First stage of tertiary education (not leading to an advanced research qualification) — General This level consists of tertiary programmes having an educational content more advanced than those offered at ISCED levels 3 and 4. Entry to these programmes normally requires the successful completion of ISCED level 3 or a similar qualification at ISCED level 4. They do not lead to the award of an advanced research qualification. These programmes must have a cumulative duration of at least two years. 5A programmes are largely theoretically based and are intended to provide sufficient qualifications for gaining entry into advanced research programmes and professions with high skills requirements.

ISCED 6 (code 06): Second stage of tertiary education (leading to an advanced research qualification) This level is reserved for tertiary programmes which lead to the award of an advanced research qualification. The programmes are therefore devoted to advanced study and original research and not based on coursework only. They typically require the submission of a thesis or dissertation of publishable quality which is the product of original research and represents a significant contribution to knowledge. The transmission codes for the categories of variable 2.5 listed above are set out by Eurostat in an implementation paper.

2.6.   Length of service in the enterprise

The total length of service in the reference month should be based on the number of completed years of service. Any point of time during the reference month will suffice as a qualifying date (e.g. 1 or 31 October). The total length of service relates to the period since the employee joined the enterprise, which may have been in another local unit. Career breaks will not be subtracted. Where enterprises have been merged or there have been changes of ownership, the length of service is to be recorded as counted by the enterprise.

Size bands for variable 2.6 and transmission codes for the bands are set out by Eurostat in an implementation paper.

2.7.   Contractual working time (full-time or part-time)

Full-time employees are those whose normal working hours are the same as the collectively agreed or customary hours worked in the local unit under consideration, even if their contract is for less than one year. Part-time employees are those who work fewer hours than the normal working hours of full-time employees.

The transmission codes for the two categories of variable 2.7 are set out by Eurostat in an implementation paper.

2.7.1.   Share of a full-timer’s normal hours

For a full-time employee, this share is always 100 %. For a part-time employee, the hours contractually worked should be expressed as a percentage of the number of normal hours worked by a full-time employee in the local unit (in an job equivalent to that of the part-time employee).

2.8.   Type of employment contract

The following information on the type of employment contract is requested:

—	indefinite duration,

—	temporary/fixed duration (except apprentices, including trainees or students receiving remuneration),

—	apprentice.

An indefinite duration contract of employment is a contract between the employee and the employer, for which the actual duration of the contract has not been agreed in advance.

An employment contract is regarded as temporary or of fixed duration if it was the intention of the employer and employee that the duration of the contract was to be determined by certain conditions such as a definite time schedule for the completion of the work, the completion of a certain task, or the return to work of an another employee who was currently being replaced. Trainees and students who are paid for their work belong to this category.

Apprenticeship contracts are specific fixed-duration contracts drawn up between the employer and the apprentice. The purpose of the contract is to enable the apprentice to acquire practical experience in a specific field.

The transmission codes for the three categories of variable 2.8 are set out by Eurostat in an implementation paper.

2.9.   Citizenship (optional)

Citizenship is defined as the legal nationality of each person, and a citizen is a person who is a legal national by birth or naturalisation, whether by declaration, option, marriage or other means.

One of the following should be selected:

—	resident with citizenship,

—	resident with foreign citizenship,

—	commuter from another country.

The transmission codes for the three categories of variable 2.9 are set out by Eurostat in an implementation paper.

3.   Information on working periods for each employee in the sample

The following variables relating to time are used for calculating the number of hours paid. The latter are defined as:

—	normal and overtime hours remunerated during the reference period,

—	any hours for which the employee was paid at a reduced rate, even if the difference was made up of payments from social-security funds,

—	hours not worked during the reference period but nevertheless paid (annual holidays/vacation, absence due to sickness, public holidays and other hours paid, including time off for medical examinations, births, weddings, funerals, moving house, etc.).

3.1.   Number of weeks to which the gross annual earnings relate

Variable 3.1 refers to the employee’s working time actually paid during the year and should correspond to the actual gross annual earnings (variable 4.1). It will be used to gross up the actual gross annual earnings and the annual bonuses and allowances where the employee has worked for less than a full year, i.e. less than 52 weeks.

Part-time employees should be treated like full-time employees, irrespective of the hours worked. If a part-timer has been paid for a full year, insert ‘52’ weeks. If a part-timer has been paid for 6 months, insert ‘26’ weeks.

3.2.   Number of hours actually paid during the reference month

What is required here is the number of hours actually paid during the reference month, not the number of hours in a standard working month. Hours actually paid include all normal and overtime hours worked and remunerated by the employer during the month. Hours not worked but nevertheless paid are counted as ‘paid hours’ (e.g. for annual leave, public holidays, paid sick leave, paid vocational training, paid special leave etc.).

Variable 3.2 should be consistent with the gross earnings for the reference month (variable 4.2). This implies that hours paid by the employer at a reduced rate for periods of absence are not counted.

If the employee’s paid hours are affected by unpaid absence, then they should be adjusted to obtain paid hours for a full month. If, for example, the information is available that an employee had 20 % of the reference month as unpaid absence, variable 3.2 will be multiplied by the correction factor 1,25.

3.2.1.   Number of overtime hours paid in the reference month

Overtime hours include those worked in addition to those of the normal or conventional working month. If, for example, four hours are paid at a rate of 1,5 times the normal rate, enter 4, not 6. Only those overtime hours corresponding to overtime pay registered in 4.2.1 should be included. Hence, variable 3.2.1 should be consistent with overtime earnings in the reference month (variable 4.2.1). Time off in lieu of unpaid work periods and travel time are not regarded as overtime.

The adjustment procedure applied to variable 3.2 implies that the grossing-up procedure also concerns the variable 3.2.1, which is a component of 3.2. If, for example, it is known that an employee had 20 % of the reference month as unpaid absence, variable 3.2.1 should be multiplied by the correction factor 1,25.

3.3.   Annual days of holiday leave

This refers to the total number of paid annual holidays, excluding sick leave and public holidays, expressed in days. It relates to the annual total of all normal paid-leave days, including those granted to the employee on the grounds of age, performance of special duties, seniority etc.

It is recognised that many employers are unable to state the number of holidays actually taken by the employee during the year. For this reason variable 3.3 refers to annual holiday entitlement, which acts as a proxy for annual holidays actually taken.

The following are not regarded as holidays:

—	sick leave,

—	training leave,

—	paid special leave granted for personal reasons,

—	additional time off granted under working-time reduction agreements.

For purposes of comparison, each week of holiday corresponds to five days. Saturdays and Sundays should not be included. For example, if a full-time employee is normally entitled to five weeks’ annual holiday, this corresponds to 25 days.

In contrast, five weeks’ holiday entitlement for a part-timer who works 60 % of the normal full-timer’s hours (variable 2.7.1) represents an entitlement to only 15 ‘full’ days of leave.

3.4.   Other annual days of paid absence (optional)

This variable is again expressed in days. It includes, for example:

—	the total number of paid sick leave days actually taken during the year,

—	paid special leave granted for personal reasons,

—	public holidays.

It excludes paid days which are treated as being equivalent to days actually worked, such as paid annual days spent by the employee on vocational training.

4.   Information on earnings for each employee in the sample

The employees to be included in all the following variables on annual, monthly and hourly earnings are those who actually received remuneration during the reference month. Employees who did not receive remuneration in the reference month should be excluded.

Further, if the employee’s gross earnings in the reference month (variable 4.2) are affected by unpaid absence (due to sickness, maternity or study leave, etc.) and cannot be suitably adjusted in order to provide a satisfactory estimate of the employee’s earnings for a full month, then that employee should also be excluded.

The grossing-up factor for employees (variable 5.2) should strictly relate to those sampled employees for whom soundly-based estimates of gross monthly earnings can be provided.

4.1.   Gross annual earnings in the reference year

Gross annual earnings cover remuneration in cash and in kind paid during the reference year before any tax deductions and social-security contributions payable by wage earners and retained by the employer.

The main difference between annual and monthly earnings is that annual earnings are not only the sum of the direct remuneration, bonuses and allowances paid to an employee in each pay period. Annual earnings hence usually exceed the figure produced by multiplying the ‘standard monthly package’ by 12.

The ‘standard monthly package’ includes those bonuses and allowances which occur in every pay period, even if the amount for these ‘regular’ bonuses and allowances varies, but excludes bonuses and allowances not occurring in every pay period. Furthermore, monthly earnings leave payments in kind out of consideration. However, annual earnings also cover all ‘non-standard payments’, i.e. payments not occurring in each pay period (variable 4.1.1), and payments in kind (variable 4.1.2).

Data for variable 4.1 should be provided for all employees for whom gross monthly earnings (variable 4.2) can be supplied, i.e. variable 4.1 should not be provided for employees for whom an estimate of an employee’s gross monthly earnings is not feasible. These employees will be excluded from the sample.

It does not matter if the employee’s earnings do not always relate to a full year. Some employees will have periods of unpaid absence, or will have joined or left the enterprise during the year. The actual gross earnings in the reference year are required. When variable 3.1 (number of weeks to which the annual earnings relate) is less than 52 weeks, variable 3.1 will be used to gross up variable 4.1 and its components.

4.1.1.   Annual bonuses and allowances not paid at each pay period

This variable covers items which do not occur each pay period, such as:

—	13th or 14th month pay,

—	holiday bonuses,

—	quarterly or annual company bonuses,

—	productivity bonuses depending on pre-set targets, employee recognition awards, recruitment incentives,

—	leaving or retirement bonuses,

—	back-dated arrears.

4.1.2.   Annual payments in kind (optional)

This variable refers to an estimate of the value of all goods and services made available to employees through the enterprise or local unit during the reference year. Included are company products, staff housing, company cars, stock options and share purchase schemes. If information is available from personal income taxation on wages and salaries in kind, this may be used as a proxy.

When variable 3.1 is less than 52 weeks, do not adjust variable 4.1.2.

4.2.   Gross earnings for the reference month

This variable covers remuneration in cash paid during the reference month before any tax deductions and social-security contributions payable by wage earners and retained by the employer. Variable 4.2 should be consistent with the number of hours paid during the reference month (variable 3.2).

The following elements are included:

—	all payments relating to this period (even if actually paid outside the representative month), including any overtime pay, shift premium, bonus, commission, etc.,

—	payments for overtime, allowances for teamwork, night work, weekend work, commissions etc.,

—	bonuses and allowances paid regularly in each pay period, even if the amount varies monthly,

—	payments for periods of absence and work stoppage paid for entirely by the employer,

—	family allowances and other gratuities in cash fixed by collective agreements or voluntarily agreed,

—	payments to employees’ savings scheme.

The following are excluded:

—	payments paid in this period but relating to other periods, such as arrears, advances or pay for holiday or sickness absences outside this period,

—	periodic bonuses and gratuities not paid regularly at each pay date,

—	payments for periods of absence paid by the employer at a reduced rate,

—	statutory family allowances,

—	allowances for work clothes or tools,

—	reimbursements or payments for travel, subsistence etc., and expenses incurred in carrying out the employer's business,

—	payments in kind.

Where the employee’s gross monthly earnings are affected by unpaid absence (due to sickness, maternity or study leave etc. or simply because the employee joined or left the enterprise during the reference month), then the earnings should be suitably adjusted in order to provide an estimate of the employee’s earnings for a full month. Where it is not feasible to adjust the employee’s monthly earnings so that the estimated figure corresponds to a full month’s earnings, then the employee should be excluded from the sample.

4.2.1.   Earnings related to overtime

The amount of overtime earnings paid for overtime hours. The full rate should be counted, not just the premium element added to the normal hourly rate. Variable 4.2.1 should be consistent with variable 3.2.1 (number of overtime hours paid in the reference month).

4.2.2.   Special payments for shift work

This relates to the special premium payments for shift work, night work or weekend work where these are not treated as overtime. The amount to include is the premium element or supplementary payment, not the total payment for such shift work.

4.2.3.   Compulsory social contributions and taxes paid by the employer on behalf of the employee (optional)

This variable refers to the total amount of compulsory social contributions and taxes paid by the employer on behalf of the employee to government authorities during the reference month. This information is requested in order to obtain net monthly earnings for each employee (see the figure ‘Variables on earnings’ at the end of Annex I).

If the employee’s monthly earnings are affected by unpaid absence, then variable 4.2.3 (together with its sub-components 4.2.3.1 and 4.2.3.2) should be adjusted to obtain the estimated deductions for a full month.

4.2.3.1.   Compulsory social-security contributions (optional)

This refers to the amount of the employee’s social security contribution laid down by law or by collective agreements and withheld by the employer.

4.2.3.2.   Taxes (optional)

This refers to the amount of all taxes on the employee’s earnings withheld by the employer for the reference month and paid by the employer to the tax authorities on behalf of the employee.

4.3.   Average gross hourly earnings in the reference month

The figure required is the average gross earnings per hour paid to the employee in the reference month. This figure should be consistent with the average gross hourly earnings derived from gross earnings for the reference month (variable 4.2) divided by the number of hours paid during the same period (variable 3.2).

5.   Grossing-up factors

The data collection for the structure-of-earnings survey usually follows a two-stage sampling scheme. In this case, the total population of local units is first divided into non-overlapping subpopulations (strata) and a sample of local units is drawn from each stratum. After that, a sample of employees is drawn from each local unit.

The grossing-up factor 5.1 is needed to draw conclusions from the data collected on the sampled local units to the population of all local units in the stratum concerned. Analogously, the grossing-up factor 5.2 allows conclusions to be drawn from data on sampled employees to the population of all employees in the same stratum.

In general, whenever it is decided that the micro-data for an individual business or individual employee should be withdrawn (for whatever reason) or are not available, then the grossing-up factors should be recalculated by suitable methods such as calibration, in order to adjust the initial weights of local units and employees respectively.

5.1.   Grossing-up factor for the local unit

The grossing-up factor 5.1 for each local unit is calculated within each sampling stratum. It gives an indication of the number of local units in the stratum represented by each local unit in the sample. Hence, variable 5.1 is (at least before applying any method of reweighting the local units) the factor by which the number of local units in the sample needs to be multiplied to obtain estimates for the population of all local units in the stratum concerned.

Whenever it is decided that a local unit should be withdrawn from the sample (owing to non-response, coverage error, post-stratification etc.), the grossing-up factor 5.1 needs to be recalculated to take account of the local units excluded.

5.2.   Grossing-up factor for the employees

The grossing-up factor for employees is calculated for each local unit in the sample. Variable 5.2 is (at least before applying any method for reweighting the initial weights of employees) the factor by which the number of employees in the sample needs to be multiplied in order to obtain population estimates for the stratum concerned.

It is essential for the number of employees in the sample drawn from the local unit to be the same as the number of employees who have received a full month’s remuneration in the reference month. Where it is necessary to exclude some of the sampled employees who have periods of unpaid absence(s) in the reference month, then the grossing-up factor 5.2 supplied should be recalculated to take account of the employees excluded.

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(1)   OJ L 76, 30.3.1993, p. 1. Regulation as last amended by Regulation (EC) No 1882/2003 of the European Parliament and of the Council.

(2)  The coverage of section L of NACE Rev. 1.1 is optional. The coverage of employees in enterprises with less than 10 employees is optional as well.

(3)  The coverage of Section L of NACE Rev. 1.1 is optional. The coverage of employees in enterprises with less than 10 employees is optional as well.

(4)  To avoid double counting, the hours worked by persons employed by employment agencies are to be included in the NACE category of the employment agency (NACE Rev. 1.1, 74.50) and not in the NACE category of the enterprise for which they actually work.

(5)  An outworker is a person who agrees to work for a particular enterprise or to supply a certain quantity of goods or services to a particular enterprise by prior arrangement or contract with that enterprise, but whose place of work is not within it (European system of national and regional accounts in the European Community, ESA 95: 11.13(g).

ANNEX III

TRANSMISSION OF RESULTS

The individual data concerning each local unit and each employee should be provided in the form of two types of micro-data record:

A	:	records for the local units
B	:	records for the employees.

The employee records should be linked to the local unit records by a key which does not disclose the identity of the business. This could be an artificial number or an existing key, provided the same key is used for both the local unit and the employee records. Additionally, for easy identification of an employee, a key for each employee should be provided which does not identify the person.

Variables

All items for records A and B should be completed in full. There should be entries for all individual items, including optional variables (see below). ‘Blank’ information is not acceptable.

Mandatory variables

Complete information should be supplied for all mandatory variables on all micro-data records. Otherwise, the grossing-up factors supplied will not be suitable for all variables.

Optional variables

These should be coded strictly according to the following rules:

When information is available for an optional variable, data should preferably be provided (as for mandatory variables) for all observation units or employees.

When information is not available for an optional variable, insert ‘ OPT ’ for alphanumeric variables and ‘ 99999999 ’ for numeric variables (the number of ‘nines’ corresponds to the length of the field).

Zero values

‘ 0 ’: this should strictly be used only for those variables where a zero value may sometimes genuinely occur (e.g. when an employee has no overtime in the reference month).

Categories for SES variables

The SES variables listed in Annex I are either qualitative or quantitative variables. Most of the variables related to the local unit and to individual characteristics of the employees are qualitative variables. These SES variables are linked to a limited number of categories.

The quantitative SES variables are either count variables (number of employees, number of hours, days or weeks) or variables related to earnings.

The categories of the qualitative SES variables as well as bands for quantitative SES variables are set out by Eurostat in an implementation paper.

Content of records A and B

The content and sequence of the variables in records A and B and the codes to be used will be specified in separate documents.

The records should contain one field per variable. Numeric variables should be expressed in absolute terms, that is, giving the numbers in full (not in decimals, or in tens, hundreds, thousands, millions, etc.). However, because of the need for precision, the values for variables 4.3, 5.1 and 5.2 should be given to two decimal places.

There is one numeric variable that is different. This is the ‘share of a full-timer’s normal hours’ (variable 2.7.1), which should be expressed as a percentage and also given to two decimal places, e.g. 43,27.

Where numeric variables relate to money values (e.g. hourly, monthly annual earnings and bonuses, taxes, social-security contributions, payments in kind), these should be expressed in units of the national currency of the country concerned.

Transmission

Member States shall transmit to the Commission (Eurostat) the data and metadata required by this Regulation in an electronic format compliant with an interchange standard proposed by Eurostat. Eurostat will make available detailed documentation in relation to approved standard(s) and will supply guidelines on how to implement this (these) standard(s) according to the requirements of this regulation.

ANNEX I

REGISTER OF ANIMALS IN A CIRCUS or ANIMAL ACT (pursuant to Commission Regulation (EC) No 1739/2005) (1)

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(1)  The register must be in the form of a book, the pages are proof against substitution. To this end each page shall be signed and stamped by an official veterinarian prior to being issued to the circus operator. It must be kept for a minimum of five years.

ANNEX II

VENUE REGISTER FOR A CIRCUS or ANIMAL ACT (pursuant to Commission Regulation (EC) No 1739/2005)

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ANNEX III

INDIVIDUAL PASSPORT FOR ANIMALS IN A CIRCUS or ANIMAL ACT

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ANNEX IV

PASSPORT FOR BIRDS AND RODENTS IN A CIRCUS or ANIMAL ACT

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ANNEX

The following entries shall be added at the end of the table in Annex I to Directive 91/414/EEC:

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(1)  Further details on identity and specification of active substance are provided in the review report.

ANNEX

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(1)  No limitations if left blank. If a country or territory is allowed to export certain species, and/or eggs or gametes, the species must be specified and/or a comment, for example, “eggs only” must be inserted in this column.

(2)  Provisional code that does not affect the definitive denomination of the country to be attributed after the conclusion of the negotiations currently taking place in the United Nations.’