Compensation of employees
Total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period.
Compensation of employees includes: wages and salaries, (in cash and in kind) as well as employer's social contributions.
Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)