Services; employment and finance per sector, SIC 2008, 2009-2013

Table explanation

Description topics

Operating costs

The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.

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Since 2007, wage (cost) subsidies are no longer included in net
operating returns. Therefore, wage (cost) subsidies are deducted from operating costs.

Personnel costs

This category comprises expenses like
- gross wages and salaries of employees, including social
security and pension scheme contributions
- payments for temporary workers and hired personnel
- costs of schooling and training
- recruitment and selection costs
- canteen costs
- costs for health and safety provisions
- working clothes
- anniversary celebrations, etc.

Employers' social contributions

The premiums paid by employers to social security on the gross wages.
These include imputed and actual social premiums and actual pension premiums, and payments made directly by the employer.

Total

Employer-paid social insurance premiums

The part of social insurance premiums paid by employers.

Pension and early retirement premiums

Contributions paid by employers to pension and early retirement schemes, savings for retirement provisions, etc.

Other social insurance costs

This category includes:
- contributions to health insurance;
- costs of staff relocation and housing;
- costs of child care, etc.