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1. In the case of statistics on the level and composition of labour costs, information shall be provided at least on:

(a) the following characteristics relating to the local unit:

— the region (at NUTS 1 level),

— the size of the enterprise to which the local unit belongs (classified as one of the following: 10-49, 50-249, 250-499, 500-999, 1 000 or more employees),

— the economic activity (at the division level of NACE Rev. 2 ◄ );

(b) the following variables:

— total annual labour costs, distinguishing wages and salaries (broken down into direct remuneration and bonuses, payments to employees' savings schemes, payment for days not worked and wages and salaries in kind), the employer's social contributions, (broken down into actual and imputed social contributions), vocational training costs, other expenditure and taxes, and also subsidies directly related to labour costs,

— the average annual number of employees, distinguishing full-time employees, part-time employees, and apprentices,

— the annual number of hours worked and the annual number of hours paid, in each case distinguishing full-time employees, part-time employees, and apprentices.

2. In the case of statistics on the structure and distribution of earnings, information shall be provided at least on:

(a) the following characteristics relating to the local unit to which the sampled employees are attached:

— the region (at NUTS 1 level),

— the size of the enterprise to which the local unit belongs (classified as one of the following: 10-49, 50-249, 250-499, 500-999, 1 000 or more employees),

— the economic activity (at the devision level of NACE Rev

2 ◄ ),

— the form of economic and financial control within the meaning of Commission Directive 80/723/EEC of 25 June 1980 on the transparency of financial relations between Member States and public undertakings (),

— the type of collective pay agreement in force;

(b) the following characteristics relating to each employee in the sample:

— sex,

— age,

— occupation classified according to the International Standard Classification of Occupations,

— highest completed level of education and training,

— length of service in the enterprise,

— whether full time or part time,

— type of employment contract, (c) the following details of earnings:

— gross earnings for a representative month (distinguishing separately earnings related to overtime and special payments for shift work),

— gross annual earnings in the reference year (distinguishing separately bonuses paid irregularly),

— working-time (the number of hours paid in a standard working month, the number of overtime hours paid in the month and the annual leave entitlement).