# Commission Regulation (EC) No 1726/1999 of 27 July 1999 Implementing Council Regulation (EC) No 530/1999OJ L 63, 12.3.1999, p. 6. concerning structural statistics on earnings and on labour costs as regards the definition and transmission of information on labour costs (revoked) EU Regulation No 1726/1999 · adopted 27 July 1999 Commission Regulation (EC) No 1726/1999 of 27 July 1999 Implementing Council Regulation (EC) No 530/1999OJ L 63, 12.3.1999, p. 6. concerning structural statistics on earnings and on labour costs as regards the definition and transmission of information on labour costs PDFs: Printed copy https://openlegislation.uk/eu-regulation-1999-1726/pdf/eur_19991726_adopted_en.pdf; Revised version (1 January 2008) https://openlegislation.uk/eu-regulation-1999-1726/pdf/eur_19991726_2008-01-01_en.pdf; Revised version (11 November 2005) https://openlegislation.uk/eu-regulation-1999-1726/pdf/eur_19991726_2005-11-11_en.pdf ## Introductory text Commission Regulation (EC) No 1726/1999 of 27 July 1999 Implementing Council Regulation (EC) No 530/1999 concerning structural statistics on earnings and on labour costs as regards the definition and transmission of information on labour costs (revoked) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 Definition and breakdown of the information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Technical format for the transmission of the results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2a Transitional measures for the implementation of NACE Rev. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I LIST OF VARIABLES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Figure 1 Labour costs and their main components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex II: DEFINITIONS OF THE VARIABLES ## A NUMBER OF EMPLOYEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A.1 Total number of employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A.11 Full-time employees (excluding apprentices) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A.12 Part-time employees (excluding apprentices) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A.121 Part-time employees converted into full-time units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A.13 Apprentices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## A.131 Part-time apprentices converted into full-time units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## B HOURS ACTUALLY WORKED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## C PAID HOURS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Calculation of annual hours actually worked and annual paid hours . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annual hours actually worked for full-time employees (B.11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annual hours actually worked for part-time employees (B.12) and for apprentices (B.13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annual paid hours for full-time employees (C.11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annual paid hours for part-time employees (C.12) and for apprentices (C.13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D LABOUR COSTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1 Compensation of employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11 Wages and salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.111 Wages and salaries (excluding apprentices) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1111 Direct remuneration, bonuses and allowances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11111 Direct remuneration, bonuses and allowances paid in each pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11112 Direct remuneration, bonuses and allowances not paid in each pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1112 Payments to employees' savings schemes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1113 Payments for days not worked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1114 Wages and salaries in kind . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11141 Company products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11142 Staff housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11143 Company cars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11144 Stock options and share purchase schemes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.11145 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.112 Wages and salaries of apprentices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.12 Employers' social contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.121 Employers' actual social contributions (excluding apprentices) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1211 Statutory social-security contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1212 Collectively agreed, contractual and voluntary social-security contributions payable by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.122 Employers’ imputed social contributions (excluding apprentices) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1221 Guaranteed remuneration in the event of sickness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1222 Employers' imputed social contributions for pensions and health care . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1223 Payments to employees leaving the enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.1224 Other imputed social contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.123 Employers’ social contributions for apprentices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.2 Vocational training costs paid by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.3 Other expenditure paid by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.4 Taxes paid by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## D.5 Subsidies received by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## to Annex II Illustrative examples for the classification of certain labour cost items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.11111: Direct remuneration, bonuses and allowances paid in each pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.11112: Direct remuneration, bonuses and allowances not paid in each pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.1113: Payments for days not worked . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.1114: Wages and salaries in kind and their components . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.121: Employers’ actual social contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.122: Employers’ imputed social contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.2: Vocational training paid by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D.3: Other expenditure by the employer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex III TRANSMISSION OF DATA INCLUDING BREAKDOWNS BY ECONOMIC ACTIVITY, ENTERPRISE SIZE CLASS AND COUNTRY OR REGION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Identification of a record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Confidentiality Flag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Variables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Transmission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/1999/1726 (the official version) Page: https://openlegislation.uk/eu-regulation-1999-1726 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.