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.