Employers should be given sufficient advance notice of comprehensive labour cost surveys to become familiar with the problems of the survey and be able to adjust their accounting accordingly. A description of the concepts and methods used in any important new national labour cost inquiries should be published by the responsible statistical office. Information should also be given on welfare services provided for workers by the State. Countries which have made studies of the structure of wages and salaries and other elements of labour cost should communicate their results to the International Labour Office in order to facilitate international comparisons and interpretations of statistics of labour cost. Such taxes should be included on a net basis, i.e. after deduction of allowances or rebates made by the State.
Capital investment made during the year is to be excluded.
Updated by AL on 23 February 2000.