Compensation of employees (D.1) is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the accounting period.
Compensation of employees is broken down into:
a) wages and salaries (D.11): wages and salaries in cash; wages and salaries in kind;
b) employers’ social contributions (D.12): employers’ actual social contributions (D.121); employers’ imputed social contributions (D.122).
(ESA 1995 4.02)
Statistics using this definition
Compensation of employees is defined as the total remuneration, in cash or in kind, payable by an employer to the employee in return for work done by the latter during the accounting period. In regional household accounts compensation of employees is calculated for regions according to the location of the household.
Compensation of employees is broken down into:
a) wages and salaries: wages and salaries in cash; wages and salaries in kind
b) employers' social contributions: employers actual social contributions; employers imputed social contributions.
Statistics using this definition
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