Average gross monthly earning represents the relation between the gross amounts calculated for employees by the economic and social units (remuneration fund) during the period of reference, regardless of the period of time for which these are due, and the average number of employees.
Average net monthly earning represents the relation between the gross amounts calculated for employees by the economic and social units during the period of reference (remuneration fund), regardless of the period of time for which these are due, except for the: income tax for natural persons’/ employees’ income and the individual contributions of state compulsory social insurance; individual premiums for health compulsory insurance (according to the in force quotas) and the average number of employees.
Budgetary sector – totality of units funded by the state budget, state social insurance budget, administrative-territorial units’ budget, and special means, regardless of the branch subordination.
Expenditures for labor force (labor force cost) represents the totality of direct and indirect costs incurred by the employer for the labour force.
Labor force cost includes the direct and indirect expenditures for labor force.
Direct expenditures for labor force include: the amounts calculated for the worked time, amounts calculated for the non-worked time and payments in kind.
The amounts calculated for the worked time include:
- the gross basic salaries corresponding to the effectively worked time in the normal program and overtime (including indexation, allowances from the management, merit-based salaries, and other rights which are part of the basic salary according to the corresponding normative acts);
- top-ups and allowances granted as a percentage of the gross basic salary or fixed amounts;
- other top-ups to salaries according to the law or set forth in the collective work contracts;
- the bonuses granted during the year and the annual bonuses from the payroll fund, the 13th salary, the material assistance for paid leaves etc.;
- other amounts paid from the payroll fund, the net profit, other means according to the law or according to the collective work contracts (commissions from sale, value of the shares distributed to the employees or facilities for procuring shares, payments made by the employer to employees within some saving programs, etc.).
The amounts calculated for the non-worked time include the amounts calculated for: paid leaves, study leave, for holidays, special family events (marriage, birth of child, death, etc.), technical unemployment, etc.
Payments in kind include the amounts paid to the employees as remuneration of work, according to some normative acts or provisions of the work collective contracts in the form of products, rent payment, fuel, energy, transport, meals, etc.
Indirect expenditures for labor force represent the expenditures incurred by the employer, other than the remuneration of the personnel, such as: employer’s contribution for state compulsory social insurance, premiums of health compulsory insurance paid by the employer, vocational training costs, expenditures for personnel recruitment, medical check-up, individual protection equipment, special meals / protection, for hygiene-sanitary materials of protection, etc.
Average monthly labour cost per employee represents the totality of costs (direct and indirect) made by the unit for the labor force, in average, per employee; it is obtained as a relation between the annual amount for expenditures for labor force and the annual average number of employees, and the number of year months.
Gender pay gap (in unadjusted form) – the share of the difference between the average gross monthly earnings of men and women in the average gross monthly earnings of men expressed as percentage. The indicator has been defined as unadjusted, because it gives an overall picture of gender inequalities in terms of pay and measures a concept which is broader than the concept of equal pay for equal work.
Index of gross average earnings represents the relation between average gross monthly earnings from the current period and that from the comparison period.
Index of real earnings represents the relation between the index of gross average earnings and the consumer price index.
Real sector – totality of units with financial autonomy, including those that benefit from budgetary allowances, regardless of the branch subordination, type of ownership and organizational-legal form.