Expense - Manufacturing industries

1 - Labour Renumeration

101 - Wages and salaries of employees

This category comprises figures reported for wages and salaries that should be gross, before any deductions from employees for income tax and employee contributions for sickness, accident, pension, insurance, or other benefits. Includes:
- Overtime payments;
- Vacation pay;
- Directors' pay;
- Bonuses (including profit sharing);
- Commissions paid to regular employees;
- Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
- Retroactive wage payments;
- Any other allowance forming part of the employees' earnings.
Exclude:
- Amounts paid out to other establishments for labour costs only;
- All payments and expenses associated with outside contract workers.

102 - Employer portion of employee benefits

This category comprises employer portion of employee benefits including:
- Payments for employee life and extended health care insurance plan;
- CPP/QPP contributions;
- Employer pension contributions;
- Workers' compensation (provincial plan applicable to the business location);
- Employment Insurance Premiums (E.I.);
- Retiring allowances or lump sum payments to employees at time of termination or retirement;
- All their employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.