Labour cost and structure of earnings annual survey/ Ecmoss

Dernière mise à jour le : 14/09/2017

Présentation de l'opération

Organisme producteur :

Insee. Direction des statistiques démographiques et sociales (DSDS)

Type d'opération :


Objectifs :

The purpose of the labour cost and structure of earnings survey (Ecmoss) is to monitor on an annual basis the structure of employee earnings and working time.

In addition, it provides information on both:

- elements to account for disparities in earnings, this is the "structure of earnings" or "SES" section of Ecmoss;
- measuring and breaking down the labour costs for employers, this is the "labour cost" or "LCS" section of Ecmoss.

It complements the Annual Declaration of Social Data (DADS). This survey meets the demand for harmonisation across all countries of the European Union, so that comparative analyses and structural statistics can be drawn up.

Thèmes abordés :

Ecmoss "structure of earnings" years:

1- A "local unit questionnaire" on wage policies and description of employees.

A- Wage policies:
- Type of collective agreement in force;
- Financial participation agreement, profit-sharing in the company, company savings plan (PEE), group savings plan (PEG), collective pension savings plan (Perco), share purchase incentive plan;
- criteria for revising wages.

B- Description of employees:
- existence of union representatives, of employee and works council;
- obligation to renegotiate wages annually.

2- An "employee questionnaire" on the main elements that make up employee wages, employers' contributions, time worked, also provides individual information on employees.

A-Earnings and contributions :
- total gross annual pay and other wage elements;
- profit-sharing, shares;
- top-up by employer of company savings plans;
- access to stock-options;
- total employer contributions (provident scheme, supplementary retirement contributions, etc.);
- reasons for and amounts of wage increases.

B- Time worked during the year:
- paid hours (annual total from DADS);
- contractual working hours and hours actually worked;
- number of days of paid leave and days for reduced working time (RTT), days paid into a time savings account, days of absence for illness, accident, maternity, strikes, etc.

C- Individual information:
- type of employment contract, supervisory skills, seniority;
- profession and socio-professional category, level of qualification;
- highest diploma obtained.

Ecmoss "Labour cost" years:

1- The "local unit questionnaire" covers the labour cost and its main constitutive elements.

A- Social security contributions :
- total payroll;
- employer social security and provident scheme contributions and contributions to funds for paid leave;
- grants and subsidies for worker employment;
- apprenticeship tax;
- contribution to continuing vocational training and in the construction effort;
- payroll tax;
- contribution for not employing disabled workers.

B- Social welfare and bonuses:
- social expenditure (family benefits, luncheon vouchers, etc.);
- professional costs (transport, etc.);
- damages paid (dismissal, breach of work contract, retirement, early retirement);
- compensation: sick leave, maternity leave, partial unemployment;
- external costs for staff recruitment.

2- The "employee questionnaire" covers the main elements that make up pay and employer contributions and working hours.

A- Compensation :
- total annual gross wages and other elements of pay;
- profit-sharing, shares;
- top-up by employer of company savings plans;
- total employer contributions (provident scheme, supplementary retirement, etc.).

B- Time worked in the year:
- paid hours (annual total from DADS);
- contractual working hours and hours actually worked;
- number of days of paid leave and days for reduced working time (RTT), days paid into a time savings account, days of absence for illness, accident, maternity, strikes, etc.

Champ de l'opération

Champ géographique :

France (including overseas, except Mayotte)

Champ(s) statistique(s) couvert(s) :

Since 2013, overseas establishments (except Mayotte) are included in the survey.

Based on reference data for 2010, the survey covers the enterprises with at least 10 employees within the sectors of activity in NACE rev. 2 as follows : Sections B to N, O except state public service, P except the French Education Department and Q to S.

In 2008 and 2009, Section O was not covered at all.

For data up to and including 2007, the survey covers sectors of activity from sections C to K, M, N and O in NACE rev. 1.1

Caractéristiques techniques

Unité statistique enquêtée :

Employing establishment of a company of more than 10 employees

Périodicité de l'opération :


Période et mode de collecte :

Data is collected from May to December, by post.

Historique :

The framework of European Regulation no. 530/1999 of 9 March 1999 set the periodicity of the labour cost survey (LCS) and of the structure of earningssurvey (SES) which have since been carried out periodically.

These two surveys are now conducted in each country every four years (one at 2-yearly intervals).

The purpose of the LCS survey is to produce an average annual labour cost per employee and an average hourly labour cost per hour actually worked.

The SES survey provides data about wages, their component parts (gross wage, bonuses, overtime payment), determining factors (diploma, qualification, professional experience) and the occupied shift (sector activity, size of company, region, actual working hours, occupation, nature of contract).

In order to rationalise the survey process, lighten the burden for companies responding to the questionnaire and still meet the European requirements, France decided to coordinate the production of surveys dealing with these subjects.

The LSC, the SES and the annual Acemo survey (conducted by the Research, studies and statistics department - Dares - of the Ministry for Labour) were combined, and this gave rise to the first Ecmoss survey, launched in 2006 (using data relating to 2005).

The Ecmoss survey has since been annual.

The majority of the questions on the employee questionnaire appear every year. In addition, in the "SES" years, the employee questionnaire requires some additional individual information.

The local unit questionnaire looks at wage policies and employee representation.

In the "LCS" years, the employee questionnaire contains only questions that are relevant to the year in question, as the local unit questionnaire provides item by item details of the costs involved in employing workers.

A complete survey cycle lasts four years : two consecutive years with the "SES" format with the Ecmoss 2005 and Ecmoss 2006 surveys as starting point, followed by two "LCS" years, i.e. Ecmoss 2007 and Ecmoss 2008.

Plan de sondage :

The sample selection process is based on a two stages sampling design, with first a choice of local units (selected in the French administrative business register Sirene) then, with a selection of employees within the local units selected in first stage (via DADS).

Ecmoss samples for successive years are negatively correlated, to avoid re-interviewing the same local units two years running.

The survey is conducted on a sample of about 18,000 local units which form part of a company with more than 10 employees, and a sample of 160,000 employees.

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