Definition:
The relation of the sum of gross salaries and fees paid to certain groups of employees for performing work under labour contracts, payments from profit and from balance surplus in co-operatives, annual extra wages and salaries for employees of budgetary sphere entities to the average number of employees, excluding outworkers, apprentices and persons employed abroad.

Low-level terms:

• Average monthly wages and salaries without contributions to social security
• Average monthly gross wages and salaries without payments from profit