The survey covering the year 2025 (and conducted in 2026) is in ‘Structure of earnings’ format (ESS 2025).

The data requested in the Employee questionnaire covers the main components of employee remuneration (gross annual salary, bonuses, etc.) as well as working hours (paid hours, leave, etc.).

The data from ESS 2025, together with the data from ESS 2026 and data from administrative sources, will form the file to be sent to Eurostat for the Structure of Earnings Survey 2026 (SES 2026). The ESS 2025 data will be ‘aged’ by one year to be representative of the year requested by Eurostat.

In the ‘Labour Cost’ format, the Employee questionnaire of the “Structure of Earnings” format is supplemented by an Establishment questionnaire on labour costs and their main components (social charges, social complements, allowances).

The survey covers sections B to S of the economy according to the NACE Rev. 2 classification.

Employees and establishments belonging to a company with at least 10 employees located in France (excluding Mayotte), in sections B to S of the economy according to the NACE rev. 2 classification, excluding the State civil service.