Gross wages and salaries of employees in NRW

Definition: Gross wages and salaries (here: at the place of work) include benefits in cash and in kind from employers to employees. Workers include workers, employees, civil servants, judges, soldiers and minors. Employers’ cash benefits include regular basic wages and salaries, supplements for, inter alia, overtime, night or Sunday work, as well as all bonuses, grants and special payments to employees. They include all employees’ social contributions, income taxes, etc., even if they are retained by the employer and paid directly to social security systems and tax authorities. Employers’ benefits in kind include goods, services and other benefits made available to workers free of charge or at a reduced price. Note: A general audit was carried out in 2014. This mainly served to introduce the new European System of Accounts (ESA 2010) across Europe. ESA 2010 is based on the global new System of National Accounts (SNA 2008) and replaced the previous ESA 1995. As a result of this revision, the base year for the calculations changed from 2005 to 2010. Data source: Working Group on National Accounts of the Länder