Labour Cost Index 2008=100

Transcription

1 Handbooks 47c Labour Cost Index 2008=100 Handbook for Users

2 Handbooks 47c Labour Cost Index 2008=100 Handbook for Users Helsnk 2013

3 Inqures: Pekka Haapala Hanna Jokmäk [email protected] Homepage: Layout: Marta Potla 2013 Statstcs Fnland Quotng s encouraged provded Statstcs Fnland s acknowledged as the source. ISSN = Handbooks ISBN (pdf)

4 Foreword Statstcs Fnland publshed ts frst revsed labour cost ndex n June The base year of the revsed ndex s In ts concepts and methodologcal descrptons ths handbook s basedonthepublcatoncostofanhourworked , Labour Cost Index 2003 = 100. The descrptons and methods of the new ndex are updated to the handbook as to changes made. The handbook update was prepared by Out Aht-Mettnen, Pekka Haapala, Kat Hekknen, Hanna Jokmäk, Pentt Jonnnen, Seppo Kouvonen and Antt Suoperä. Helsnk, Statstcs Fnland, September 2013 Hannele Orjala Drector, Busness Statstcs Tlastokeskus 3

5 Contents 1 What s the labour cost ndex? About the hstory of the labour cost ndex Regulatons gudng the calculaton of the labour cost ndex The theory of the labour cost ndex Natonal and nternatonal labour cost ndex What does the labour cost ndex measure? The structure of the labour cost ndex Focus on costs per hour worked Classfcatons and weght structure Industry Classfcaton of costs Weght structure Sample of the labour cost ndex Allocaton Drawng of the sample Estmaton Calculaton of the labour cost ndex n practce Processng of the data Prelmnary control of data Database controls Imputaton of labour nput data Fnalsng the processng of the data Complaton of the labour cost ndex Adjustments for seasonal varaton and workng days Old ndces and other nformaton servce Uses and applcaton of the labour cost ndex What s the labour cost ndex used for Connectons to other statstcs descrbng labour costs Calculaton examples on the use of the ndex Calculatng change n cost per hour worked Calculatng change n cost per hour worked by ndces wth two dfferent base years Changng ndex base year Calculatng own ndex Publcaton of the labour cost ndex Appendx 1 Seres of the labour cost ndex (dfferent categores) Appendx 2 Imputaton models of labour nput Appendx 3 Inqury forms n manufacturng, servces, educaton and publc sector Appendx 4 Realsed sample n Tlastokeskus

6 1 What s the labour cost ndex? 1.1 About the hstory of the labour cost ndex Surveys on labour costs n manufacturng have been carred out n Fnland snce the 1940s. The regulaton-based European Communty statstcs on labour costs were ntated towards the end of the 1960s, after whch basc surveys concernng the level and structure of labour costs have been mplemented at perodc ntervals. Later on Member States were requred to supply calculated statstcs on the level and structure of labour costs for the ntermedate years as well. The foundaton of the jont European currency has emphassed the need for contnuous montorng of cost development. The orgnal am was to produce an ndex descrbng the prce development of a standardsed labour nput unt, as an example the US Employment Cost Index. However, the producton of an ndex descrbng the prce development of a standardsed labour nput unt would have requred a sgnfcant nvestment nto the collecton of basc data. Prmarlyforcostreasons,adecsonwasmaden the end to use a cost ndex descrbng the change n average costs nstead of a prce ndex, as t was better suted for the exstng statstcal systems of many of the largest Member States. Producton of the labour cost ndex was at frst based on a gentlemen s agreement of the drectors of natonal statstcal nsttutes of the Member States of the European Unon (EU) and t was started n At the ntal stage the ndex was based on the statstcal systems exstng n the Member States. In Fnland the cost development of hours worked was defned between 1996 and 2002 on the ndustry level by dvdng the monthly earnngs for total workng hours of a full-tme wage and salary earner, determned accordng to Statstcs Fnland s ndex of wage and salary earnngs and structure of earnngs statstcs, by the average labour nput for a month. The number of workng hours of full-tme wage and salary earners was based on Statstcs Fnland s employment statstcs. 1.2 Regulatons gudng the calculaton of the labour cost ndex The experences ganed from the frst labour cost ndex soon showed that to attan suffcent nternatonal comparablty, the complaton of the ndex would have to be defned on the bass of an EU regulaton. Snce 2003 the complaton of the ndex has been decreed by Regulaton No 450/2003 of the European Parlament and of the Councl and by related Commsson Regulaton No 1216/2003 on ts mplementaton. In the frst phase the regulaton-based statstcal oblgaton related only to manufacturng and prvate servce sector ndustres. The ndustry coverage of the ndex was enlarged by the Commsson s new mplementng Regulaton No 224/2007 to concern from 2007 onwards the ndustres of so-called welfare servces for whch the publc sector s manly responsble. The European Parlament yearly montors the qualty of the labour cost ndex on the bass of a report submtted by the Commsson. The concepts and classfcatons of the labour cost ndex are defned n the Commsson s mplementng Regulaton. The ndex seres based on the years 1996 to 2008 s based on the EU s Standard Industral Classfcaton NACE Rev. 1 of that tme. From 2009 the ndex s based on the EU s present Standard Industral Classfcaton NACE Rev. 2. In connecton wth the ntroducton of the new classfcaton each Member State also had to produce retrospectve tme seres wth the new Standard Industral Classfcaton startng from Tlastokeskus 5

7 1.3 The theory of the labour cost ndex The labour cost ndex s a unt value ndex descrbng quarterly change n average costs per hour worked. In the Regulaton concernng the labour cost ndex the basc formula for a Laspeyres ndex for perod t s defned as follows: LCI tj t j t j j j t j j w h ( w / w) wh ( w / w ) W = = = j j j j w h W W where w t = labour costs per hour worked n ndustry n perod t t h = hours worked by employees n ndustry n perod t and W j j j = w * h labour costs of employees n ndustry n annual perod j The ndex descrbng the basc seres of the ndustry s man group level depcts the average change n labour costs n the ndustry. The ndces relatng to ndustry sums are thus formed from the prce rato w t j / w concernng j W each basc seres and from ts weght The weghts must be used n the ndex calculaton wthn two years from the tme perod they refer to. The annual lnk between the ndces of years j and j+1 s thus of the form: W j. K j, j+ 1 = w j+ 1 w j h h j j where w j+ 1 = average prce of the year ( j + 1) followng the base year n ndustry, w j = average prce of the base year n ndustry, h j = number of hours worked n the base year n ndustry. Thelabourcostndexspartofstatstcson economc trends reactng easly to short-term cost changes. Statstcs on labour cost ndex are publshed almost n real tme wthn 70 days of the end of the quarter. The labour cost ndex descrbes the prce pressures caused on the labour market through changes n the wages and salares sum and n unt cost per hour worked. The ndex s also useful when analysng reasons for the change n the wages and salares sum. It can be used to decompose the change n the wages and salares sum nto prce (cost per hour worked) and volume components (number of hours worked) and also to specfy the mpact of one-off cost components. At the same tme t s possble to expand on the analyss concernng both labour productvty and unt labour costs. The change n unt labour costs can be summarsed nto the expresson: ( Δvolume of labour nput )* Δ( average cost per hour worked ) Δ( unt labour cost) = Δ( volume of producton) 1.4 Natonal and nternatonal labour cost ndex As the calculaton of the labour cost ndex changed from 2003 to be regulaton-based, ts producton model also had to be re-evaluated n Fnland. In complance wth the oblgatons of the Statstcs Act, the producton model of the ndex was stll to be bult on exstng data, n whch case the ndex of wage and salary earnngs was of crucal mportance. Utlsaton of the exstng data was ntensfed by specfyng the mputaton bases of one-off pay components and by usng seasonally adjusted values n measurng hours worked n the workng month. However, the experences ganed from the revsed producton model soon showed that the objectves of the Regulaton could not be reached when usng the avalable basc statstcs. Work on an ndex based on quarterly collected emprcal cost data was started n 2005 and publcaton of data at the begnnng of Data collecton began n the prvate sector n 2007 and n the local government sector n The data of the central government sector are based on the admnstratve TAHTI regster. Snce 2007 the ndex derved from emprcal data has 6 Tlastokeskus

8 Fgure 1A. Change n labour cost per hour worked compared wth the correspondng quarter of the prevous year accordng to Eurostat and Statstcs Fnland n Year-on-year change n costs, % Statstcs Fnland / prvate sector Eurostat / prvate sector and publc sector I / 2009 III / 2009 I / 2010 III / 2010 I / 2011 III / 2011 I / 2012 III / 2012 II / 2009 IV / 2009 II / 2010 IV / 2010 II / 2011 IV / 2011 II / 2012 IV / 2012 been based on the Standard Industral Classfcaton TOL 2008 (NACE Rev.2). The labour cost ndex released by Eurostat, the Statstcal Offce of the European Communtes, s based for Fnland on emprcal basc data from 2009 onwards. Accordng to the EU Regulaton, from the statstcal year 2007 onwards the ndex must also cover ndustres O to S, for whch manly the publc sector holds responsblty. The labour cost ndex data n the central government sector are derved drectly from the State Treasury s TAHTI regster and do not requre separate data collecton. The data cover all government agences. In the local government sector, data collecton began wth the three largest muncpaltes n 2008 and was gradually extended to cover the entre local government sector by For the tme beng the effect of the local government sector has been estmated n the ndex seres Statstcs Fnland has suppled to Eurostat on the bass of average earnngs of the ndex of wage and salary earnngs. The costs of the congregatons are not at ths stage yet taken nto account when determnng the cost development of the EU s ndex. At the moment, Eurostat releases the ndex for Fnland only on the ndustry level. The ndex has, untl 2012, been produced only as a raw seres, that s, unadjusted for workng days and seasonal varaton. In the autumn of 2012, a seasonally adjusted ndex for the prvate sector has been produced as the tme seres became long enough for workng day and seasonal adjustments. The government s seasonally adjusted ndces are also calculated for the ndex seres that are delvered to Eurostat. Fgure 1A shows that the ncluson of the publc sector lowered the change n average costs n 2009, rased t n 2010 and 2011 and lowered t agan n The natonal labour cost ndex s released quarterly around 70 days after the end of the quarter on Statstcs Fnland s Internet pages. The natonal ndex also covers all ndustres. Data are released on the man ndustry sums, sx mangroups(c,f,g,h,jandk)andonfour sub-ndustres of manufacturng (food ndustry, forest ndustry, chemcal ndustry and metal ndustry), as well as on the central and local government sectors ndustry sums. Tlastokeskus 7

9 2 What does the labour cost ndex measure? 2.1 The structure of the labour cost ndex Thelabourcostndexsauntvaluendexmeasurng the quarterly change n average labour costs per hour worked. On the man group level of the ndustry the ndex descrbes the change n average costs. The cost development of ndustry sums s determned by weghtng the cost development of the ndustry man groups wth cost weghtsdervedfromtheprevousyearorthe year before t. The change n labour costs s broken down to three sub-ndces: The ndex of wage costs measures the change n wages and salares calculated per hour worked. Wage costs nclude all pay and bonuses accordng to Secton 13 of the prelmnary tax wthholdng act (No 1118/1996), thus also costs ncurred by payments n knd and ncentve stock optons. The socal cost ndex measures the development of employers statutory and voluntary socal nsurance contrbutons calculated per hour worked. The change s measured on the bass of the payment rate, so the tme of payment or possble retrospectve or refunded payments do not nfluence the cost development. The labour cost ndex wthout one-off pay components measures the change n wage costs and socal costs wthout extraordnary or one-off pay components. Such are typcally performance-based bonuses, holday bonus, holday supplement, part of senorty ncrements pad n hourly pad branches and costs rased by ncentve stock optons and contractual pay ncreases pad retrospectvely from prevous pay perods. Fgure 2A. Labour cost ndex and structure of labour costs n 2009 Socal nsurance contrbutons Performance-based bonus Other one-off components 2,4 5,7 Earnngs for total workng tme Other costs 1, ,2 71,1 0% 20% 40% 60% 80% 100% Socal cost ndex Costs wthout one-off components Index of wage costs Labour cost ndex 2.2 Focus on costs per hour worked The data supplers respondng possbltes are ensured by usng n the collecton of basc data the concepts appled n payroll accountng n the branch n queston. The collecton of basc data thus makes use of four forms, whch are presented n Appendx 3 of ths handbook. The form for hourly-pad branches s used n enterprses where a sgnfcant part of the personnel are under collectve agreements for hourly-pad employees, such as manufacturng, motor vehcle sales and transport. The educaton form s used by those employers n educaton where the workng tme of the teachng personnel s based on compulsory teachng tme, not total remu- 8 Tlastokeskus

10 neraton. In servce enterprses, use s made of a questonnare where data on part-tme personnel s separated from the total data for the enterprse. Part-tme are all servce relatonshps where an employment contract for part-tme employees s vald. In addton to the educaton form, a publc sector form where data for full-tme and part-tme employment as well as hourly-pad personnel are separated s used n the local government sector. Comparablty between data from dfferent branches s ensured by means of processng rules connected to the producton process. Data collecton ntends to guarantee the comparablty between the volume of the pad wages and salares sum and hours worked. The data suppler must report the wages and salares pad n the pay perods endng durng the statstcal quarters. Ths may nclude pay components pad retrospectvely from prevous quarters or one-off pay components. The reported number of hours worked must correspond to the amount of pay remunerated. Therefore, for example overtme hours must be recorded n the statstcal quarter durng whch most of the overtme pay s remunerated. Number of employment relatonshps at the end of the statstcal reference perod Data supplers must report the number of pad employment relatonshps at the end of the statstcal reference perod. Employment relatonshps of those on unpad leave for over two weeks (e.g. lad off, mltary servce, sckness leave or daly allowance part of parental leave) are not taken nto account. In hourly-pad branches hourly and monthly-pad employment relatonshps are presented separately, n servce branches full-tme and part-tme employment relatonshps. In the local government sector, full-tme and part-tme employment as well as hourly-pad personnel are separated. Number of workng hours The labour cost ndex descrbes the change n labour costs per hour worked. The total number of hours worked s defned n accordance wth Councl Regulaton (EC) No 2223/96 of 25 June 1996 on the European system of natonal and regonal accounts n the Communty. Employers are not always able to provde relable nformaton on the number of hours worked. In that case Statstcs Fnland mputes the number of hours worked ether on the bass of pad hours or compulsory teachng hours. Reportng the number of hours of work always ncludes nformaton on the type of labour nput reported: Hours worked: All employers report the work nput of hourly-pad employees as hours worked and approxmately one-half of employers report the work nput of monthly-pad employees as hours worked. The number of hours worked by the hourly-pad can usually be determned drect from payroll accountng. A workng tme montorng system s generally Table 2A. Data content collected quarterly for the labour cost ndex Hourly-pad n manufacturng Monthly-pad n manufacturng Servces Teachng personnel n educaton Non-teachng personnel n educaton Publc sector Statstcal perod x x x x x x Number of employment rel. at end of perod x x x x x x Number of hours worked ether ether x x x Number of hours pad or or x Number of teachng hours x Volume of teachers other work than teachng x Number of pad sckness leave x x Wages and salares subject to wthholdng tax x x x x x x Monetary pay for hours worked x Sunday and overtme pay premums x Wages and salares pad for hours not worked x Pay for extra and overtme work x x x x x Performance-based bonuses x x x x x x Other extraordnary or one-off pay x x x x x x Ordnary wages and salares x x x Tarff of socal nsurance contrbutons, % x x x x x x Tlastokeskus 9

11 needed for reportng the number of hours worked by monthly-pad employees. The number of hours worked can be calculated by deductng pad and unpad absences from the theoretcal workng hours and by addng overtme hours to t. Only extra and overtme hours compensated durng the statstcal quarter are recorded as overtme hours. Hours actually worked also nclude pad workng tme used for personnel tranng. Pad hours: The hours ncluded n regular workng tme for whch employees have been pad normal, rased or lower pay (long sckness leaves) are reported as pad hours. Md-week holdays on workng days are also ncluded n the pad workng tme for monthly-pad employees. Pad workng tme durng holday s defned accordng to the normal perod at work. Pad workng tme also comprses tme off granted due to shortenng of workng hours. Teachng hours: Teachng hours of full-tme or part-tme teachers workng under a workng tme arrangement based on compulsory teachng tme must be reported accordng to compulsory teachng. When determnng the number of teachng hours teachers all overtme hours are taken nto consderaton. The number of hours worked n educaton s mputed by multplyng compulsory teachng tme wth the coeffcent 1.5 and by addng to the value derved other hours worked than those based on compulsory teachng. For full-tme teachers the number of days absent due to sckness s also specfed, whch n part supports the calculaton of hours worked. Wages and salares subject to prelmnary wthholdng tax n total Wages and salares subject to prelmnary wthholdng tax comprse pay and bonuses ncludng benefts n knd pad durng the pay perod endng durng the quarter n accordance wth Secton 13 of the prelmnary tax wthholdng act. Wages and salares nclude the pay pad for the labour nput n the perod n queston, that pad retrospectvely for other than the above reported labour nput and remuneraton pad one-off or at regular ntervals. Wages and salares subject to prelmnary wthholdng tax comprse such as wage costs arsng from exercsng of ncentve stock optons. In the nqury concernng educaton a specfcaton s requested of ordnary wages and salares. Monetary pay for hours worked by the hourly-pad Monetary pay for hours worked by the hourly-pad s reported manly accordng to the practce used n the agreement sector. Monetary pay for hours worked ncludes monetary pay pad on the bass of drect work performance, that s, Tme-based, contract and premum pay, Sunday and overtme pay premums, Varous supplements for shft work, evenng and nght work, and Supplements for adverse workng condtons. The compensaton granted for adjustment of workng hours should always be ncluded n pay for hours not worked regardless of the practce n the agreement sector. Ths s done to advance the comparablty of statstcs producton between agreement sectors and to ensure coherence between wage costs and pad hours. Pay premums for extra, Sunday and overtme work for the hourly-pad Pay premums for overtme and Sunday work and work done durng weekly perod of tme off ncluded n monetary pay for hours worked are specfed for hourly-pad employees. Pay of the monthly-pad pad for extra and overtme work Pay for extra and overtme hours ncluded n wages and salares subject to prelmnary wthholdng tax s specfed n the nqury. It s pay receved by the wage and salary earner for work done outsde regular workng hours determned on the bass of hours worked. Regardless of the payment bass, the pay ncludes all pay components pad for extra and overtme work, also that pad on the bass of work-related shft, Sunday or publc holday work. Pay of the hourly-pad for workng hours not worked The pay ncluded n wages and salares subject to wthholdng tax for other than hours worked pad on the bass of workng hours s specfed for the hourly-pad, that s, Wages and salares pad durng annual leave, Compensaton durng publc holdays, Compensaton for shft leave, Wages and salares pad durng absence due to llness or an accdent, Pay related to chld brth and chld care, Separate allowance or pay pad for adjustng workng tme, Compensaton for travel, and 10 Tlastokeskus

12 Compensaton for on-call work. Performance-based bonuses The performance-based bonus and cash-based proft-sharng ncluded n wages and salares subject to wthholdng tax are reported for both hourly-pad and monthly-pad employees. Agreements are made about systems concernng performance-based bonuses at each enterprse. The performance-based bonus s generally based on the fnancal result, realsaton of productvty or development targets. The bonus usually accumulates n longer perods than a pay perod. It s based on other than drect work performance. Other extraordnary or one-off pay Other extraordnary or one-off pay ncluded n wages and salares subject to wthholdng tax s reported for both hourly-pad and monthly-pad employees. These pay components are not typcally ncluded n the wage and salary earner s contnuous remuneraton pad for each pay perod. Other extraordnary or one-off pay ncludes such as: Holday bonus and holday supplement, Cost ncurred by exercsng of ncentve stock optons, Senorty ncrement or smlar pad at rregular ntervals Allowance for tme off n compensaton for shortened workng hours pad at rregular ntervals, Emergency call-out allowance, Pay related to endng of an employment relatonshp (pay for the perod of notce wthout the oblgaton to work, redundancy pay), One-off component pad on the bass of the collectve agreement, Intatve bonuses, and Pay ncrease pad retrospectvely from the prevous quarter. Teachng hours n educaton For teachng personnel followng the workng hours of compulsory teachng, reported s the number of teachng hours held n the quarter (full-tme and part-tme teachng personnel). The labour nput s reported separately as teachng hours held and as other than teachng hours. The labour nput of other personnel must always be reported as hours worked. Club and remedal teachng hours n educaton For teachng personnel followng the workng hours of compulsory teachng, reported s the number of club and remedal teachng hours held durng the quarter (ncluded n teachng hours reported). Other than teachng hours n educaton For full-tme teachng personnel, other workng hours than teachng (e.g. hours durng plannng and tranng accordng to collectve barganng agreement). Preparatory and subsequent work related to compulsory teachng hours s not reported here as they are mputed. Pad days of absence due to sckness Pad (ncl. partly pad) days of full-tme teachng personnel followng the workng hours of compulsory teachng due to sckness absences and famly leaves. Sckness absences and famly leaves of part-tme teachng personnel and other school personnel are not reported. Ordnary wages and salares n educaton and the local government sector For educaton and local government sector reported s the ordnary wages and salares actually pad n the statstcal reference perod, whch, n addton to basc pay, ncludes allowances of fxed amount, such as senorty allowances, remote area allowance, language allowance and allowance for shop stewards. The concept of ordnary wages and salares s needed when payng wages and salares durng annual leave and sck leave and maternty leave, for nstance. One-off hourly fees n educaton In educaton pay for extra and overtme work ncluded n wages and salares subject to wthholdng tax. In teachng only overtme hours compensated as one-off hourly fees are nterpreted as extra and overtme work, not annual weekly overtme hours compensated monthly by the same sum throughout the year. Workng tme compensated by a leave of smlar length s not counted n extra and overtme work. Tarff of socal nsurance contrbutons The change n labour costs caused by socal nsurance contrbutons s evaluated by means of payment tarffs. When determnng the costs the change n the enterprse s personnel structure should be taken nto account. In contrast, the effect of the payment perod, such as back payments, refunds of payments or advance payments, are meant to be excluded from the measured cost development. The cost tarff caused by socal nsurance contrbutons s usually determned at the begnnng of the year n accordance wth the new Tlastokeskus 11

13 charge crtera and after that they stay the same throughout the year unless there are sgnfcant changes n the personnel structure or the socal nsurance contrbutons of the enterprse. For example, n 2009 the general reducton n socal securty contrbutons lowered enterprses socal cost tarff by 0.8 per cent from the begnnng of Aprl. The tarff must cover enterprses all statutory and voluntary socal nsurance contrbutons, that s, Employment penson contrbutons, Pensons pad by enterprses drect to ther employees, Employers socal securty contrbutons, Statutory and voluntary accdent nsurance payments, Unemployment nsurance contrbutons, Group lfe nsurance contrbutons, and Costs from other voluntary nsurance related to use of labour nput. Statstcs Fnland determnes the value of the enterprse s socal costs on the bass of the payment tarff and the wages and salares sum. 12 Tlastokeskus

14 3 Classfcatons and weght structure 3.1 Industry The calculaton of the labour cost ndex s based on the Standard Industral Classfcaton. The EU s Regulaton requres submttal of the results accordng to the man groups of the new TOL 2008 as well as on separately defned ndustry sums. In the natonal publcaton cost development s also specfed for four key manufacturng ndustres (food ndustry, forest ndustry, chemcal ndustry and metal ndustry). The classfcatons of the ndexaton stage determne the classfcaton level used n the collecton and processng of the data. The sample used n the collecton of basc data s stratfed accordng to the man ndustry group, whch specfcaton may be the bass for the basc seres of the chan-lnked ndex as well. Data supplers are requested to specfy the basc data for the key ndustres by ndustry unt. In practce, the specfcaton of costs by ndustry s actually made only n a few enterprses. The revsed Standard Industral Classfcaton NACE Rev. 2 was ntroduced n the prntouts of the labour cost ndex (2008=100) at the begnnng of At the same tme, the ndex based on emprcal data for the years 2007 and 2008 was released n accordance wth the new classfcaton. The ndces of the prevous base year (2003 = 100) are publshed only accordng to the old Standard Industral Classfcaton (NACE Rev. 1.1). 3.2 Classfcaton of costs By defnton, labour costs refer to total costs ncurred by employers n the employment of employees. Labour cost tems and the total number of pad personnel are defned n Commsson Regulaton No 1737/2005 concernng mplementaton of statstcs on labour costs. Table 3A. Classfcaton of labour costs D1 D11 D111 D1111 D11111 D11112 D1112 D1113 D1114 D11141 D11142 D11143 D11144 D11145 D112 D12 D121 D1211 D1212 D122 D1221 D1222 D1223 D1224 D123 D2 D3 D4 D5 Compensatons of employees Wages and salares Wages and salares (excludng apprentces) Drect remuneraton, bonuses and allowances Drect remuneraton, bonuses and allowances pad n each pay perod Drect remuneraton, bonuses and allowances not pad n each pay perod Payments to employees savngs schemes Payments for days not worked Wages and salares n knd Company products Staff housng Company cars Stock optons and share purchase schemes Other wages and salares n knd Wages and salares of apprentces Employers socal contrbutons Employers actual socal securty contrbutons (excludng apprentces) Employers statutory socal contrbutons Collectvely agreed, contractual and voluntary socal securty contrbutons Employers mputed socal contrbutons Guaranteed remuneraton n the event of sckness Employers mputed socal contrbutons for pensons and occupatonal health care Payments to employees leavng the enterprse Other employers mputed socal contrbutons Employers socal contrbutons for apprentces Vocatonal tranng costs Other expendture pad by the employer Taxes Subsdes receved by the employer Tlastokeskus 13

15 The cost concept used n the labour cost ndex covers from table 3A compensatons of employees (D1). When descrbng the cost development a more general classfcaton level may well be used and focus can be put on the key cost concepts. Thus the costs of vocatonal educaton (D2), employer s other costs (D3), and subsdes receved by the employer (D5) can be excluded from the quarterly cost descrpton (they are ncluded n the descrpton area of the labour cost survey). The cost tem taxes (D4) s notrelevantnfnland.asshownnfgure2a, around 1.6 per cent of labour costs reman outsde quarterly cost montorng. Table 3B. Cost weghts of the total labour cost ndex n 2009 and 2012 Weght structure share % share % Prvate sector B Mnng and quarryng 0,3 0,3 C Manufacturng D Electrcty, gas, steam & ar condtonng supply E Water supply, waste management, etc F Constructon G Wholesale and retal trade, etc H Transportaton and storage I Accommodaton and food servce actvtes J Informaton and communcaton K Fnancal and nsurance actvtes L Real estate actvtes M Professonal, scentfc and techncal actvtes N Admnstratve and support servce actvtes O Publc admnstraton, etc P Educaton Q Human health and socal work actvtes R Arts, entertanment and recreaton S Other servce actvtes Total State sector J Informaton and communcaton K Fnancal and nsurance actvtes L Real estate actvtes M Professonal, scentfc and techncal actvtes N Admnstratve and support servce actvtes O Publc admnstraton, etc P Educaton Q Human health and socal work actvtes R Arts, entertanment and recreaton Total Local government sector (large muncpaltes and jont muncpal authortes) D Electrcty, gas, steam & ar condtonng supply 0.1 E Water supply, waste management, etc. 1.2 F Constructon 0.4 H Transportaton and storage 1.2 I Accommodaton and food servce actvtes 2.0 J Informaton and communcaton 0.5 L Real estate actvtes 0.6 M Professonal, scentfc and techncal actvtes 3.0 N Admnstratve and support servce actvtes 2.3 O Publc admnstraton, etc. 8.8 P Educaton 1.1 Q Human health and socal work actvtes 75.2 R Arts, entertanment and recreaton 3.5 S Other servce actvtes 0.1 Total Tlastokeskus

16 3.3 Weght structure The labour cost ndex s a chan-lnked ndex where ndustry-specfc ndces are weghted together wth ndustry-specfc cost weghts. For each year use s made of value share weghts calculated from the prevous year for the cost tem n queston (wage costs, socal costs, costs total, costs wthout one-off tems). However, weghts calculated for the year 2007 were used both n the ndex startng year 2007 and n the followng year. Because the coverage of the ndex vares by ndustry, the used weght structure may dffer somewhat from the structure of Statstcs Fnland s Busness Regster, for example. The ndexaton of labour costs s made so that the change n average costs n the ndustry s determned from the aggregates defned on the ndustry level. In the calculaton process level data are thus produced for each quarter on the key ndex varables, that s, wages and salares sum, socal costs, number of hours worked and costs wthout one-off tems. Use of endogenous weghts n the system ensures the nternal coherence of the ndex seres and ther weght structure. Tlastokeskus 15

17 4 Sample of the labour cost ndex The descrpton area of structural statstcs concernng earnngs and labour costs (structure of earnngs statstcs, labour cost survey) does not nclude small enterprses wth under 10 wage and salary earners and of the ndustres agrculture, forestry and fshng, or publc admnstraton. The target populaton of the labour cost ndex s both by ts sze category and ndustry more exhaustve than ths. The target populaton of the ndex also covers small enterprses regardless of ther sze and of the ndustres, publc admnstraton. Of the ndustres thus only agrculture, forestry and fshng are left outsde the theoretcal populaton of the ndex. On the other hand, small enterprses have, due to practcal reasons, stll been excluded from the emprcal survey frame. In general, all enterprses employng at least 30 wage and salary earners are selected to the survey frame. However, n the ndustres domnated by small enterprses, constructon (F), trade (G), accommodaton and food servce actvtes (I), real estate actvtes (L), professonal, scentfc and techncal actvtes (M) and admnstratve and support servce actvtes (N), all enterprses employng at least 20 wage and salary earners are selected to the survey frame. In terms of the local government sector, muncpaltes wth over 5,000 nhabtants and all jont muncpal authortes have been selected for the survey frame. The am s that the populaton of the statstcs would cover at least 60 per cent of the wages and salares sum of the ndustry. The survey frame of the populaton s formed annually n September by utlsng the fle n the Busness Regster formed for the statstcs on prvate sector wages and salares. The frame s based on the update stuaton (t-1) at the end of the year precedng the statstcal reference perod (statstcal year=t). The same survey frame s used for estmatng all quarters of the statstcal year. However, prelmnary data on the frst two quarters of each statstcal year are based on the survey frame of the year (t-2) precedng the reference perod. The survey frame for the year 2007 was based on the Busness Regster of md At that pont the samplng frame dd not yet nclude nformaton on the ndustry of enterprses n accordance wth TOL 2008 (NACE Rev. 2). The ndustry accordng to the new classfcaton was determned for the frame usng the converson key based on the old ndustry code. Only afterwards t was found that the TOL 2008 code formed wth the key nvolved consderable naccuracy. 4.1 Allocaton The EU Regulaton requres complaton of statstcs on changes n labour costs both on the level of the whole natonal economy and separately for each man ndustry group. In addton, for the sake of the natonal statstcs and the effcency of the samplng frame t s necessary to follow the nternal cost development of manufacturng on a rough level as well. For the samplng desgn manufacturng s dvded nto seven sub-ndustres (see Table 4A). The allocaton of the sample by ndustry s thus based on presumed use a specfc ndustry stratum s reserved n the samplng frame for each ndex accordng to the publcaton objectve. The average unt costs per hour worked are known to vary somewhat dependng on the sze of the enterprse. Enterprses are skewed as to sze, the presumed non-response rate s hgher for small enterprses and large enterprses cover the majorty of the wages and salares sum. In the survey frame the representatveness of all sze enterprses s meant to be ensured for the collected data. The survey frame for the prvate sector s therefore stratfed by the number of wage and salary earners nto fve sze categores. When determnng the samplng ratos of strata the sample s allocated so that as accurate and unbased estmates as possble could be produced for the populaton so that useful estmates could be obtaned for the output varable from each subgroup. When usng the Neyman allocaton, the coeffcents of varaton for the estmates of some ndustres would become large especally on the man group level of the new Standard Classfcaton of Industres. If the am was to have as small coeffcents of varaton as possble for the estmates of all ndustres, the coeffcent of varaton for the estmate of the whole populaton would then rse. 16 Tlastokeskus

18 Table 4A. Theoretcal samplng rato by strata n Mnng B Food ndustry C Textle and clothng ndustry C Wood ndustry C Paper ndustry C Chemcal ndustry C Metal and metal product ndustry C Electroncs ndustry C Other ndustry C Electrcty, gas and ar condtonng supply D Water supply E Constructon F Trade G Transportaton and storage H Accommodaton and food servce actvtes I Informaton and communcaton J Fnancal and nsurance actvtes K Real estate actvtes L Professonal, scentfc and techncal actvtes M Admnstratve and support servce actvtes N Publc admnstraton O Educaton P Human health and socal work actvtes Q Arts, entertanment and recreaton R Other servce actvtes S The allocaton of stratum-wse samplng rates was based on two-phase power allocaton. Choosng the power 0.5 (.e. square root) was used to ensure results ft for publcaton both on the levels of the natonal economy and man ndustres whle the am of performng the allocaton n two phases was to guarantee optmal allocaton of the sample wth respect to dfferent sze enterprses. The constructon of samplng rates was started by determnaton of sample szes for all 25 ndustry strata, n the second phase for all sze strata of the ndustry. The antcpated non-response rate was taken nto account n sample sze determnaton. Table 4A presents the targeted theoretcal samplng ratos. Attanment of results ft for publcaton requres data collecton from all enterprses n certan small ndustres. In most ndustry strata the sample selected covers all enterprses employng at least 250 wage and salary earners. 4.2 Drawng of the sample The samplng method used s smple stratfed random samplng wthout replacement. In terms of the prvate sector, the sample unt s an enterprseandthesamplecrteraaretheenterprse s ndustry and sze category. A random samplng number defned for each enterprse n the frame s used n drawng the sample. Ths s utlsed n the annual update of the sample. Table 4B presents the key parameter fgures of the orgnal sample drawn for the year No major changes have taken place n the fgures snce The sample of the labour cost ndex s updated yearly. In that connecton the ndustry and sze strata for the enterprses belongng to the survey frame are defned accordng to the new frame and enterprse closures are removed from the frame and new enterprses are added to t. The sze and allocaton of the addtonal sample are decded by comparng the realsed samplng ratos wth those accordng to the target desgn (Table 4A). So far only a few operatng enterprses have been removed from the sample drawn for the Tlastokeskus 17

19 Table 4B. Sample of the labour cost ndex for the year 2007 Branch/ Stratum Sze of sample, enterprses (n) Populaton, enterprses, (N) Sample rato, % (n/n) Wage and salary earners n the sample, Busness Regster (Tn) Wage and salary earners n populaton, Busness Regster (TN) Total 2,040 6, , , B ,792 1, C 435 1, , , D ,293 9, E ,798 1, F ,448 57, G 221 1, , , H ,148 51, I ,462 23, J ,887 60, K ,809 33, L ,879 4, M ,666 37, N ,588 88, O ,527 8, P ,574 19, Q ,755 35, R ,807 7, S ,902 20, Share of wage and salary earners n the sample (%) year Ths s due to consderable natural rotaton of enterprses, or ther closures or mergers of operatons. In addton, a few data supplers have been granted transton tmes for respondng or, for compellng reasons, an exempton from reportng data concernng workng hours. Once the nqury has become establshed, the sgnfcance of rotaton wll grow. In the local government sector, smple random samplng wthout return s also used as a samplng method. The samplng unt s a muncpalty. As the ndex was extended to nclude ndustres that manly operate n the publc sector, the sample ntally n 2008 to 2011 only ncluded the three largest muncpaltes. In 2011, 17 large muncpaltes and 20 largest jont muncpal authortes were added n the sample. For the 2012 sample, muncpaltes wth fewer than 50,000 nhabtants were drawn for the sample and more larger jont muncpal authortes were also ncluded n the sample. Thus the muncpal sample has expanded gradually to cover the entre muncpal sector. So far, only the data of the 20 largest muncpaltes and 20 largest jont muncpal authortes are used n ndex calculaton. 4.3 Estmaton Before the calculaton of fnal estmaton coeffcents, the survey frame s stratfed agan to correspond to the ndustry and sze data at the begnnng of the statstcal reference year. Some of the enterprses n the sample have contracted durng the year precedng the statstcal year below the lower lmt of the frame. Enterprses not belongng to the frame but havng answered to the nqury are taken to the survey data wthout a weghtng coeffcent. The same survey frame, updated to the level at the begnnng of the year, s used for estmatng all the quarters of the statstcal year. Estmaton of the change n labour costs s based on cost and labour nput estmates estmated on the ndustry man group level (=ndex basc seres). The average wage cost per hour worked n stratum h (or W h ) s defned from the expresson W Y nh nh h h = = yh / th Th = 1 = 1 where Y h = total of wages and salares sum of enterprses n stratum h, T h = total of hours worked n enterprses n stratum h, y h = wages and salares sum of enterprse n stratum h, t h = sum of hours worked by enterprse n stratum h, = enterprse h = stratum 18 Tlastokeskus

20 The basc data collected wth the sample are rased to the ndustry level wth the tradtonal Horwtz-Thompson estmator. There the estmaton coeffcent based on the nverse of the samplng probablty s defned from the survey frame by strata on the bass of the wages and salares sum share of the responded enterprses. Estmatonsbasedonthewagesandsalaressum of the wage and salary ndces of each quarter. 1 kh = nh p = 1 N h = 1 P h h where p h = wages and salares sum n the responded enterprses n stratum h P h = total of wages and salares sum of enterprses n stratum h, = enterprse, h = stratum Specfc estmaton coeffcents are defned for each quarter usng the same survey frame correspondng to the stuaton at the begnnng of the year. Enterprses ncluded n the frame that have not responded but have been found to have closed operaton or merged durng data collecton are nterpreted as havng responded. So-called fadng enterprses are regarded as havng responded only f ther response s ncluded n the data. Tlastokeskus 19

21 5 Calculaton of the labour cost ndex n practce 5.1 Processng of the data Prelmnary control of data The enterprses selected to the sample provde data on dfferent quarters through an Internet applcaton. For ths process wrtten replyng nstructons are suppled to the enterprses. Basc data concernng the enterprse are pre-flled on the form, but respondents can also update them. The respondent has access to the response values concernng the precedng quarter as well. If the enterprse has had sgnfcant actvty n several ndustres, the data are requested separately for each ndustry unt. The applcaton manly contans restrctons related to value ranges. In error cases the system notfes of erroneous values. Erroneousness of the data does not, however, prevent them from beng submtted. The basc data collected wth the electronc data collecton applcaton are pre-checked before enterng them n the database. In practce, the prelmnary control has two parts: controlled are compulsory data (numbers of wage and salary earners, defnton bass and number of hours, wages and salares sum subject to wthholdng tax, tarff of socal nsurance contrbutons and statstcal perod) as well as the respondent s contact detals. Erroneousness of the data does not prevent them from beng entered n the producton database. In connecton wth the prelmnary control the return montorng code s also updated, the alternatves beng defcent, returned or non-responded. The correcton s n practce made ether by puttng clearly deducble correct data n place of erroneous data or by askng the data suppler for addtonal nformaton. The data on the respondent s actvty are also checked durng the prelmnary control phase. The changes are entered n the database wth the alternatves: closed, merged, fadng (number of wage and salary earners clearly lower than n the frame) Database controls The am of the controls made n the database s to ensure that the basc data on labour costs per hour worked/pad reported by data supplers are truthful and to ndcate probably untruthful values for further actons. When the data collecton for an ndvdual enterprse starts, the logcalty and level of key basc data (number of wage and salary earners, number of hours worked, wages and salares sum) are ensured. Controls on enterprses havng prevously answered to the nqury are based on the quarterly change n data concernng each enterprse. On data entered n the database controlled are: Quarterly change n unt cost calculated per hour worked/pad, Change n the defnton bass of hours, Summaton of hourly-pad employees pay specfcaton, and Change n the tarff of socal nsurance contrbutons. The control process relatng to the quarterly change of unt cost per hour worked goes as follows: 1. The enterprse s labour cost per hour worked/pad wthout one-off components s compared wth the enterprse s correspondng value n the prevous quarter. 2. The comparson group of the enterprse s defned accordng to the ndustry stratum defned for the enterprse. 3. Control lmts are determned for each comparson group on the bass of the decle dstrbuton relatng to the unt change n wage costs. The smallest change s defned as the lower lmt for the change n wage costs - the change lmt correspondng to the frst decle (D10). Correspondngly, the bggest quarterly change s used as the upper lmt the change lmt correspondng to the last decle (D90). 4. An observaton value remanng wthn the lmts s accepted. Observaton values below the lower lmt and above the upper lmt are marked as outlers and they are prnted on the control lst. The lst of those prnted on the control lst (good 20 per cent of all observatons) s checked manually by retrevng the data to the correcton dsplay of the applcaton. When the data to be controlled are checked the correcton dsplay shows the parameters and ther quarterly changes calculated from the data of the prevous and current quarters. When controllng, use can also be made of a mcro level hourly cost report, whch shows the long-term development of enterprses hourly costs. 20 Tlastokeskus

22 5.1.3 Imputaton of labour nput data The labour cost ndex measures the change n labour costs calculated per hour worked. Wth a few exceptons, data supplers can report the labour nput of hourly-pad employees n hours worked. In contrast, over one half of the labour nput of monthly-pad employees s gven as pad hours not worked. The mputaton applcaton concernng the number of workng hours ensures that n addton to the data on emprcal hours (hours worked vs. pad), data defned wth the regresson model on the number of both hours worked and pad hours are always avalable for each data suppler. Data on the number of hours worked based on mputaton are used when the enterprse has reported labour nput n pad hours. Imputed data on the number of hours worked are also used to replace emprcal basc data of unsatsfactory qualty, whch, despte attempts, could notbecorrectednthecontrolphase.theshare of qualtatve changes s under fve per cent of the labour nput. When avalable are quarterly data on both the number of the enterprse s pad hours and hours worked, t s also possble to follow the change n pad free-tme and ts effects on the development of labour costs. The mputaton of the labour nput of hourly-pad and monthly-pad employees n manufacturng and n servce ndustry s based on separate models. The model specfcatons of these regresson models (structure and functonal form) are very smlar smple log models. The models are made for groups formed separately on the bass of ndustry strata n each quarter. The mputaton goes as follows: 1. The dependency of reported pad hours s estmated between enterprse-specfc features (e.g. for monthly-pad employees n manufacturng: numbers of full-tme and part-tme employees n the current and prevous quarters, number of pad hours n the prevous quarter, n the servce sector the share of part-tme employees). In the models the explanatory varables used are the number of full-tme and part-tme wage and salary earners (or the relatve share of the number of part-tme employees) and the square root of the number/share both at the begnnng and end of the statstcal quarter. The square root transformaton of numbers s used as the explanatory varable of pad hours, because the margnal effect on total labour nput caused by an ncrease n labour force s smaller for large enterprses. At frst a problem caused by the skewness of basc data made t more dffcult to estmate labour nput n large enterprses there were no balanced basc data on large enterprses reportng hours worked and pad hours. 2. Predctons concernng pad hours are calculated both for enterprses reportng hours worked and pad hours usng the coeffcents of enterprse-specfc features estmated n stage 1. The mputaton s based on the lnear combnaton of estmated coeffcents and for mssng data, of enterprse-specfc features. 3. Estmated s the dependency of the reported hours worked on the mputed pad hours. In the models the explanatory varable used s the number of pad hours and ts square root. 4. Predctons concernng hours worked are calculated both for enterprses reportng hours worked and pad hours usng the coeffcents of the enterprse-specfc features estmated above. Thus those enterprses that reported the data n pad hours (hours worked) a predcton s made on the number of pad hours (hours worked) and mputed number of hours worked (pad hours) s calculated. The models are presented n Appendx 2 of ths handbook. Publc sector data supplers can report work nput as hours worked so no mputatons are needed n the local or central government sector Fnalsng the processng of the data At the concludng stage of data processng the numbers of both hours worked and pad hours are mputed for each respondent (see Secton 5.1.3). In manufacturng mputaton s made separately for hourly-pad and monthly-pad employees. At the fnalsng phase of data processng the processor of the data decdes for each respondentlefterroneousonthecontrollst,whetherto use for labour nput a calculated predcton or emprcal data on the number of hours worked. Dubous labour nput data prnted on the control lst can be accepted wth a code reserved for that purpose. If an acceptance sgn s not defned for the enterprse prnted on the control lst, a predcton s used. The share of these cases s under fve per cent. Tlastokeskus 21

23 5.2 Complaton of the labour cost ndex The labour cost ndex s a chan-lnked ndex where ndustry-specfc cost changes are weghted together wth the cost weghts of the precedng year (or the year before that). In practce, the ndex s calculated by defnng from the sample the average cost of the ndustry man group calculated per hour worked, by determnng ts change compared wth the base year and by weghtng together the ndustry-specfc seres wth cost weghts. The ndex formula defned n the Regulaton concernng the complaton of the ndex leaves some scope for natonal applcatons. The ndex calculaton process goes as follows: 1. The average cost of the ndex base year (2008) s defned for each basc seres determned by the ndustry s man group and n manufacturng (C) for each sub-seres (see Secton 4). The average cost of the basc seres (or sub-seres) of the base year s the arthmetc mean,.e. non-weghted, of the average costs for the quarters of the year For each statstcal quarter the arthmetc average cost of the basc seres (or sub-seres) s defned wth the current workng hour weghts. 3. For each statstcal quarter the rato of the average costs of the basc seres to the average cost of the base year s defned and the ndex fgure concernng the quarter n queston s determned. 4. The cost change concernng each ndustry sum (e.g. ndustres B-S) s calculated n comparson wth the ndex base year by weghtng the ndex relatng to each basc seres wth the value share weght concernng the cost tem derved from the prevous year. The value share weghts are defned from the basc data of the labour cost ndex, for whch reason the value shares of the startng year of data collecton, 2007, have to be used for the calculaton of the ndces relatng to the ndustry sums for both 2007 and The change n the ndex relatng to the ndustry sum s defned from the statstcal quarter to the last quarter of the prevous year. The ndex fgure relatng to the ndustry sum s derved by channg - that s, by multplyng the pont fgure of the last quarter of the prevous year by the percentage change occurrng untl the statstcal quarter. 6. The calculaton of the annual ndex relatng to ndustry sums advances n a smlar way. The calculaton of annual means s based on the arthmetc mean of the seres, weghted by workng hours. 5.3 Adjustments for seasonal varaton and workng days When vewng tme seres descrbng economc phenomena, we can often see the ndex seres to follow a certan formula from one year to the next, as vsble n Fgure 5A, for example. That s, when drawng annual ndex seres n the same fgure, the varatons n the seres are parallel n dentcal perods. Ths annually/quarterly repeated varaton s called seasonal varaton and there appears smlarty n sequences of the length of the basc tme unt (month or quarter). It s customarly thought that a tme seres s composed of dstnct components that cannot be detected separately. From tme seres descrbng the development of an economc phenomenon the followng four components are commonly dstngushed: trend, cyclcal, seasonal and resdual components. In addton to the tradtonal trend, cyclcal, seasonal and resdual components, calendar varatons can be elmnated n economc tme seres by workng day adjustment. In the case of the labour cost ndex the reason for quarterly changes can be, apart from cost changes, dfferences n the number of workng days, whch s partcularly nfluenced by the tmng of holdays and placement of weeks n quarters and the effects of publc holdays on workng days. In accordance wth Eurostat s Regulaton, three seres must be publshed on the labour cost ndex: A raw seres, where labour costs are depcted as real, A seres adjusted for workng days, where attenton s pad to the varaton of workng days, and A seasonally adjusted seres, whch takes account of seasonal adjustment, such as the regular effect of the payment tme of one-off pay components. 22 Tlastokeskus

24 Table 5A. Number of weekdays and publc holdays n Year Quarter Days, No. Workng days, No. [1] Normal weekday Saturdays, No. Normal weekday Sundays, No. Md-week holdays, No. [2] Saturday holdays, No. Sunday holdays, No. [3] 2010 I II III IV I II III IV I II III IV I II III IV [1] Workng days are here understood as normal weekdays ncluded n workng days from Monday to Frday. [2] Monday to Frday concdng wth a publc holday. Md-week holdays are also consdered weekdays that are not generally workng days, such as Md summer Eve. [3] Sundays concdng wth a publc holday, such as Easter Sunday. Fgure 5A. Labour cost ndex 2008=100 n the prvate sector by quarter n I II III IV Fnland has delvered workng day adjusted and seasonally adjusted seres of the Labour Cost Index 2008 = 100 to Eurostat snce the autumn of 2012 when the tme seres became long enough to model the varaton n the number of workng days and seasonal varaton. Pror to ths, the ndex was produced only as a so-called raw seres. The ndex seres of the muncpal sector are not yet seasonally adjusted due to the fact that the seres are short and the poor coverage of the sample durng the ntal years. In the seres that are delvered to Eurostat the effect of the local government sector has been estmated based on the ndex of wage and salary earnngs. The varaton n the number of workng days can be dvded nto two parts the number of actual weekdays and Sundays. Smlarly, publc holdays may be fxed holdays, whose weekday vares, such as Chrstmas, or movng holdays, whch change the quarter, such as Easter. As can be seen n Table 5A, the number of ordnary weekdays alone changes from one quarter to the next between 60 and 66. Correspondngly, the number of publc holdays vares from zero to seven. These have an effect on labour costs because generally publc holdays are also days off, as are Saturdays for most people, when the number of hours worked for monthly-pad Tlastokeskus 23

25 Table 5B. Labour costs of the example person calculated per quarter, workng day and day worked 2012 Workng days Days off Days worked Labour cost euro/quarter euro/workng day euro/day worked 1st quarter , nd quarter , rd quarter , th quarter , offce workers workng from Monday to Frday may vary between 435 and hours per quarter. Let us assume that the monthly costs of an employee for an enterprse are EUR 4,000, the cost per hour worked then vares from EUR to EUR f the person has worked 7 hours 15 mnutes every day. Smlarly, a large number of publc holdays and especally the varaton of ther number from one quarter to the next and between dfferent quarters of successve years have an effect on labour costs n branches that work n shfts and where shfts are also worked on publc holdays. Then the compensatons receved from publc holdays may rase hourly costs. As an example, let us examne the second quarters of 2012 and In the second quarter of 2012 there were fve md-week holdays and one publc holday on a Saturday and one on a Sunday, whle n the second quarter of 2013 there were four md-week holdays and one publc holday on a Saturday. The number of publc holdays alone reduced from seven to fve. At smplest, calendar varatons can be explaned by the change n the number of weekdays. In the case of the labour cost ndex dfferences n the remuneraton systems make the stuaton more complcated, however. For example, the payment practces of compensatons durng md-week holdays are dfferent for hourly-pad employees, dependng on the collectve agreement. Accordng to some agreements the compensaton durng md-week holdays s pad n the month on whch the holday falls, n some agreements a unform compensaton s agreed for all months, whether the month has md-week holdays or not. Then the models must be constructed ndustry-specfcally, as was done for the mputaton models for hours worked. For ths reason regresson models by whch a coeffcent can be gven to each publc holday are generally used. For the labour cost ndex seasonal varaton s mostly due to the payment perods of holday bonuses and other one-off pay and bonuses, such as performance-based bonuses, and the tmng of holdays. In the second and thrd quar- 5B. Year-on-year change n labour costs n the prvate sector from the respectve quarter of prevous year %, orgnal and seasonally adjusted seres n Seasonally adjusted sere Orgnal sere I/2008 III/2008 I/2009 III/2009 I/2010 III/2010 I/2011 III/2011 I/2012 III/2012 II/2008 IV/2008 II/2009 IV/2009 II/2010 IV/2010 II/2011 IV/2011 II/2012 IV/ Tlastokeskus

26 ters labour costs are usually hgher per hour worked than n the frst and fourth quarters, because of the reasons just mentoned above (see Fgure 5A). Let us examne the labour costs of our example person n 2012, the monthly cost for the employer beng EUR 4,000. We assume that the person s holday enttlement s sx weeks, of whch he/she takes one week n Aprl (2nd quarter), four weeks n July (3rd quarter) and one week n December (4th quarter). In addton, holday bonus s pad to hm/her n July, the cost from whch for the employer s assumed to be EUR 2,000. Table 5B shows that the person s labour costs per day worked vary consderably more than the costs calculated per workng day. Varaton n the effectve date of contractual pay ncreases and ther payment makes t dffcult to adjust for seasonal varaton n the tme seres. Takng ths nto account requres nformaton about the effect of ndustry-specfc pay ncreases on the wages and salares sum and ther possble payment schedule. Collectvely barganed pay ncreases are not taken nto consderaton n the seasonal adjustment of the labour cost ndex. For removng the effects of seasonal varaton use s made of the TRAMO/SEATS method recommended by Eurostat. The method recommended by Eurostat mproves the qualty of seasonally adjusted data and nternatonal comparablty. Fgure 5B shows the annual change percentages for both the raw seres (orgnal seres) and the seasonally adjusted seres for 2008 to For example, the annual change of the raw seres n the second quarter of 2009 was hgh partally due to the fact that there were three fewer workng days than n the correspondng perod n The annual change of the seasonally adjusted ndex s clearly smaller durng the same tme perod. Tlastokeskus 25

27 6 Old ndces and other nformaton servce The labour cost ndex s produced n complance wth the EU s concepts and classfcatons. The concepts defned n the EU Regulaton have been used snce However, the revsons of the statstcs producton method and of the Standard Industral Classfcaton from 2007 make t more dffcult to compare these statstcs wth earler ones. Eurostat publshes the labour cost ndex quarterly on ts Internet pages. Unlke the natonal labour cost ndex, Eurostat publshes data by ndustry wthout sector dvson. Dfferences between countres n the statstcs complaton method may nfluence the comparablty of the ndces on dfferent countres. The labour cost ndex s publshed on Statstcs Fnland s free Internet pages. More detaled results on changes n labour costs are released yearly n the summary publcaton Wages, salares and labour costs. 26 Tlastokeskus

28 7 Uses and applcaton of the labour cost ndex 7.1 What s the labour cost ndex used for The labour cost ndex measures the change n labour costs calculated per hour worked wthn a certan ndustry. The change n average labour costs s affected by such as: Contractual pay ncrease of earnngs and the wage drft, Structural change n labour force, Changes n use of labour force (e.g. overtme work, holdays, temporary lay-offs, md-week holdays), One-off pay components, e.g. performance-based bonuses, Change n socal nsurance tarffs. Cost-type specfc sub-ndces publshed from the ndex enhance the possbltes to analyse the reasons for the cost change. Changes n cost factors are also examned n the annual publcaton of the statstcs on wages and salares and labour costs released every year. On the level of the natonal economy the labour cost ndex can be used when comparng the cost development calculated per hour worked wth changes n productvty. As t covers the whole European Unon, the ndex allows comparsons of Fnland s cost development wth ts rval countres. Seasonal adjustment of the ndex mproves nternatonal comparablty of cost changes. On the level of enterprses the labour cost ndex makes t possble to compare one s cost development wth enterprses n the same ndustry both n Fnland and n the EU area. The offcal ndex of wage and salary earnngs s often better suted for prce updates of delvery contracts than the current labour cost ndex. The seasonally adjusted and workng-day adjusted ndex mproves the sutablty of the labour cost ndex for delvery contracts. Due to theshortnessofthetmeseresandseasonaladjustment methods, seasonally adjusted tme seres may become revsed qute much due to new observatons. Ths should be consdered when usng the data. 7.2 Connectons to other statstcs descrbng labour costs The ndex of wage and salary earnngs publshed by Statstcs Fnland measures the change n earnngs receved from regular workng hours. It s based on the statstcs on wages and salares concernng manly the last quarter of the year. The change n the ndex of wage and salary earnngs and the labour cost ndex may dffer, for example, because of the more exhaustve cost concept of the labour cost ndex, changes n use of workng hours, dfferent calculaton methods of ndces and varyng recordng practces for extraordnary or one-off cost components. The labour cost survey and the labour cost ndex are based on the same concepts and methods. Snce the year 2008, the labour cost ndex and the labour cost survey are coordnated so that the sample of the ndex forms the majorty of the sample for the labour cost survey. However, there are methodologcal and conceptual dfferences n the complaton of statstcs descrbng structure and change, wth an mpact on the results. The labour cost statstcs cover enterprses employng at least ten wage and salary earners the ndex those wth at least employees. Of the cost tems of the labour cost statstcs shown n Table 3A, the contnuous cost montorng of the ndex does not cover categores D2 (vocatonal tranng costs), D3 (other expendture pad by the employer, e.g. occupatonal health care) and D5 (subsdes receved by the employer). The labour cost ndex measures the change n the wages and salares sum calculated per hour worked and the change n socal costs. For that reason the ndex of wage costs can be notonally formed by dvdng the change n the wages and salares sum by the change n the number of hours worked. The wage and salary ndces descrbes the change n the wages and salares sum pad usng the admnstratve perodc tax return data of enterprses as basc data. The wage and salary concept descrbed n the statstcs does not cover cash expenses ncurred by the employer from ncentve stock optons unlke the labour cost ndex. Tlastokeskus 27

29 8 Calculaton examples on the use of the ndex 8.1 Calculatng change n cost per hour worked Changes n cost per hour worked are usually reported n percentages. If you want to know how much the cost per hour worked has rsen from 2007 to 2008, when the labour cost ndex 2008 = 100 s 96.7 n 2007 and n 2008, the percentage change s calculated as follows: I I I * 100,.e * 100 = The cost per hour worked has thus gone up by 3.4 per cent. 8.2 Calculatng change n cost per hour worked by ndces wth two dfferent base years When the base year of the ndex s changed, there may be stuatons where the only tools avalable for calculatng the development of cost per hour worked from the start of a specfc perod are an ndex calculated wth the old base year and an ndex calculated from the end-pont onwards wth the new base year. In ths stuaton t wll be necessary to have some fxed tme-pont for whch both the new and old ndces are avalable. For nstance, f t 8.3 Changng ndex base year s known that for the base year X the labour cost X ndex s I =100 X Z n the year Z and I =100 Y n the year Y and for the base year Y the correspondng ndex s I =100 Y Y W n the year W and I =100 Y n the year Y, the change n cost per hour worked from the year Z to W can be calculated as follows: X = 100 Y = 100 IY IW (( * ) 1) * 100. X = 100 Y = 100 I I Z Y If the development of cost per hour worked s examned repeatedly on the bass of a certan agreement, for nstance, t may be useful to change the pont fgure that s based on an old ndex nto a pont fgure that s based on a new base year. In ths nstance the ndex pont fgures based on the new ndex can be used as they stand and they do not need to be separately chaned to comply wth the orgnal ndex. Usng the pont fgures gven n the example above, the new ndex for the base perod may be calculated as follows: Y = 100 Y = 100 IY X = 100 I Z = * I X = 100 Z. IY The development of cost per hour worked can now be calculated drectly wth the pont fgures based on the new ndex: I I Y = 100 I Y = 100 Y = 100 W Z Z * Calculatng own ndex In some cases the servces or products offered by an enterprse nvolve producton from two or more ndustres. Let us assume, for nstance, that 75 per cent of the labour nput nvested n metal constructon conssts of metal products manufacturng and 25 per cent of house constructon. The correspondng ndces 2008 = 100 for the year 2007 are 98.6 (metal ndustry) and 93.6 (constructon). In ths case these ndces can be weghted together as follows: w * I + w * I el * * 936. = Correspondng ndces can also be constructed by combnng the labour cost ndces and producer prce ndces, for nstance, allowng changes n labour costs and n the prces of materals used by enterprses to be combned. Then t s mportant to make sure that the ndces have the same base year. 28 Tlastokeskus

30 9 Publcaton of the labour cost ndex The data on the labour cost ndex are publshed four tmes a year on Statstcs Fnland s Internet pages at: The data are publshed about 70 days from the end of the quarter. The data of the ndex are released as prelmnary and new ndces can be revsed, f needed. In addton to the actual statstcal release, the statstcs homepage contans database tables and descrptons of the used concepts and classfcatons relatng to labour costs. The jont publcaton Wages, salares and labour costs publshed once a year provdes more extensve nformaton on the labour cost ndex data than the statstcal release. Tlastokeskus 29

31 Appendx 1 Seres of the labour cost ndex (dfferent categores) Basc sere B Mnng and quarryng (05 09) C Manufacturng (10 33) D Electrcty, gas, steam and ar condtonng supply (35) E Water supply; sewerage; waste management and remedaton actvtes (36 39) F Constructon (41 43) G Wholesale and retal trade; repar of motor vehcles and motorcycles (45 47) H Tranportaton and storage (49 53) I Accomodaton and food servce actvtes (55 56) J Informaton and communcaton (58 63) K Fnancal and nsurance actvtes (64 66) L Real estate actvtes (68) M Professonal, scentfc and techncal actvtes (69 75) N Admnstratve and support servce actvtes (77 82) O Publc admnstraton and defense; compulsory socal securty (84) P Educaton (85) Q Human health and socal work actvtes (86 88) R Arts, entertanment and recreaton (90 93) S Other servce actvtes (94 96) Aggregates of economcal actvtes B_E Economcal actvtes B E B_F Economcal actvtes B F B_N Economcal actvtes B N B_S Economcal actvtes B S / Total, prvate sector D_S Economcal actvtes D-S / Total, local government sector G_J Economcal actvtes G J G_N Economcal actvtes G N J_R Economcal actvtes J R / Total, state sector K_N Economcal actvtes K N O_S Economcal actvtes O S P_S Economcal actvtes P S Auxlary seres of ndustry C1 Manufacture of food, beverages and tobacco products (10 12) C2 Manufacture of textles, wearng apparel and leather etc. products (13 15) C3C4 Forest ndustry (16,17) C5 Chemcal ndustry (19 22) C6C7 Metal ndustry (24 30) C8 Manufacture of furnture, other manufacturng, repar and nstall of machnery and equpments (31 33) 30 Tlastokeskus

32 Appendx 2 Imputaton models of labour nput The mputaton model of pad workng tme for monthly-pad employees n manufacturng (Model 1) p log( qt) = aj + b log( xt ) + b log( xt ) b3 log( xt 2) + b4 log( xt 2) +b 5 log( x t, 1, 1 ) p b log( x ) + b log( q ) + e 6 t, 1, 2 7 t j + log( x t3 ) log( x t4 ) a j e j s the relatve share of part-tme employees of all employees n the enterprse, s the logarthmc number of employees n the prevous perod n enterprse, s the standardsed stratum effect and s the resdual term of the model. where p log( q t ) log( x t1 ) log( x t2 ) log( x t 11,, ) log( x t 1,, 2 ) a j e j s logarthmc pad workng tme at present n enterprse, s the logarthmc number of full-tme employees at present n enterprse, s the logarthmc number of part-tme employees at present n enterprse, s the number of full-tme employees delayed by one perod n enterprse, s the number of part-tme employees delayed by one perod n enterprse, s the standardsed stratum effect and s the resdual term of the model. The mputaton model of worked hours for monthly-pad employees n manufacturng (Model 2) T p log( qt ) = aj + b1 log( qt ) + e j + p p b2 log( q t )+ b3 log( q t ) + e, 1 t where T log( ) q t p log( q t ) a j e j and e t s logarthmc workng tme worked at present n enterprse, s logarthmc pad hours mputed wth model (1) at present n enterprse, s the standardsed stratum effect. are the resdual terms of the model. The mputaton model of pad workng tme for full-tme and part-tme employees n servces (Model 3) p log( qt ) = aj + b1log( xt1) + b2 log( xt1) + b3log( xt3) + b4 log( xt4) + b5 log( xt4) +e j where p log( q t ) log( x t1 ) s logarthmc pad workng tme at present n enterprse, s the logarthmc number of employees at present n enterprse, The mputaton model of worked hours for full-tme and part-tme employees n servces (Model 4) T log( q ) = a + b log( x ) + b log( x ) t j 1 t1 2 t1 + b log( x ) + b log( x ) + 3 t2 4 t2 b log( x ) + b log( x ) +e j 5 t3 6 t3 where T log( q t ) s logarthmc workng tme worked n enterprse, p log( xt 1 ) = log( qt ) s logarthmc pad hours mputed wth model (3), log( x t2 ) s the logarthmc number of employees at present n enterprse, log( x t3 ) s the relatve share of part-tme employees of all employees n the enterprse, a j s the standardsed stratum effect and s the resdual term of the model. e j The mputaton model of pad workng tme for hourly-pad employees n manufacturng (Model 5) p log( qt ) = aj + b log( xt ) + b log( xt ) b3 log( xt2) + b4 log( xt2) + b5 log( xt3) + b6 log( xt3) + b x t 7 ( 2 ) + b ett anso b ett anso x 8 log( _ ) + 9 _ + e j where P log( q t ) log( x t1 ) log( x t2 ) t s logarthmc pad workng tme at present n enterprse, s the nterpolated logarthmc number of full-tme and part-tme employees between two successve quarters n enterprse, s the nterpolated logarthmc number of part-tme employees between two successve quarters n enterprse, Tlastokeskus 31

33 log( x t3 ) s the logarthmc overtme pay premum n enterprse, x t2 s the relatve share of part-tme x t1 employees of all employees (nterpolated numbers between two successve quarters) n enterprse and log( ett_ anso) s logarthmc earnngs for hours not worked, a j s the standardsed stratum effect and s the resdual term of the model. e j The mputaton model of workng tme worked for hourly-pad employees n manufacturng (Model 6) T p p log( q ) = a + b log( q ) + e + b log( q ) + b 3 t j 1 t j 2 x t2 + b x b x x 4 log( 3) + 5 log( 3) + e t1 t t t t where T log( ) q t p log( q t ) x t2 x t1 log( x t3 ) a j e j and e t s logarthmc workng tme worked at present n enterprse, s logarthmc pad hours mputed wth model 5 at present n enterprse, s the relatve share of part-tme employees of all employees (nterpolated numbers between two successve quarters) n enterprse, s the logarthmc overtme pay premum n enterprse, s the standardsed stratum effect and are the resdual terms of the model. 32 Tlastokeskus

34 Appendx 3 Inqury forms n manufacturng, servces, educaton and publc sector LABOUR COST INDEX IN THE PRIVATE SECTOR MANUFACTURING Statstcal perod (ddmmyyyy) Payment perods endng durng the quarter Hourly-pad Monthly-pad start date end date start date end date 1. Pad employment relatonshps at end of perod 1a. Full-tme employees 1b. Part-tme employees 2. Workng hours (n full hours) 2a. Defnton of workng hours Worked Tck the defnton bass used for the monthly-pad Pad 2b. Number of hours 3. Wages and salares (n euros) 3a. Wages and salares subject to prelmnary wthholdng tax n total, of whch 3b. Monetary pay for hours worked, of whch 3c. Pay premums for overtme and Sunday work 3d. Wages and salares pad for hours not worked 3e. Pay for extra and overtme work 3f. Performance-based bonuses 3g. Other extraordnary or one-off pay (e.g. holday bonus) 4. Tarff of socal nsurance contrbutons of wages and salares sum, %, wth two decmals Notes: Tlastokeskus 33

35 Appendx 3 Contnued LABOUR COST INDEX IN THE PRIVATE SECTOR SERVICES Payment perods endng durng the quarter Statstcal perod (ddmmyyyy) 1. Pad employment relatonshps at end of perod start date In total end date, of whch part-tme employees 2. Workng hours (n full hours) 2a. Defnton of workng hours Worked Worked Tck the defnton bass used for the monthly-pad Pad Pad 2b. Number of hours 3. Wages and salares (n euros) 3a. Wages and salares subject to prelmnary wthholdng tax n total, of whch 3b. Pay for extra and overtme work 3c. Performance-based bonuses 3d. Other extraordnary or one-off pay (e.g. holday bonus) 4. Tarff of socal nsurance contrbutons of wages and salares sum, %, wth two decmals Notes 34 Tlastokeskus

36 Appendx 3 Contnued LABOUR COST INDEX EDUCATION Payment perods endng durng the quarter Statstcal perod (ddmmyyyy) start date end date Personnel followng compulsory teachng tme Other personnel Full-tme Part-tme (e.g. headmasters study-advsers) 1. Number of wage and salary earners at end of statstcal perod 2. Workng hours 2a. Teachng hours held on whch remuneraton s based, total 2b. of whch club and remedal nstructon hours 2c. Other than teachng hours (ncl. hours durng plannng and tranng accordng to collectve barganng agreement) 2d. Pad sckness leaves (ncl. those on partal wages) 2e. Hours worked 3. Wages and salares (n euros) 3a. Wages and salares subject to prelmnary wthholdng tax n total, of whch 3b. Ordnary wages and salares 3c. One-off hourly fees 3d. Performance-based bonuses 3e. Other extraordnary or one-off pay 4. Tarff of socal nsurance contrbutons of wages and salares sum, %, wth two decmals Notes Tlastokeskus 35

37 Appendx 3 Contnued LABOUR COST INDEX IN THE PUBLIC SECTOR Payment perods endng durng the quarter Statstcal perod (ddmmyyyy) Start date End date 1. Number of pad employment relatonshps at the end of statstcal perod Full-tme Part-tme Hourly-pad monthly-pad monthly-pad employees employees employees 2. Number of hours (n full hours) 2a. Total number of hours pad, from whch 2b. extra and overtme hours 2c. pad absences 2d.from whch hours of sckness leave and famly leave 2e. Worked hours 3. Wages and salares (n euros) 3a. Wages and salares subject to prelmnary wthholdng tax n total, of whch 3b. Ordnary wages and salares 3c. Pay for extra and overtme work 3d. Performance-based bonuses 3e. Other extraordnary or one-off pay (e.g. holday bonus) 4. Tarff of socal nsurance contrbutons of wages and salares sum, %, wth two decmals Notes 36 Tlastokeskus

38 Appendx 4 Realsed sample n B Mnng and quarryng C Manufacturng D Electrcty, gas, steam and ar condtonng supply E Water supply; severage; waste management and remedaton actvtes F Constructon G Wholesale and retal trade; repar of motor vehcles and motorcycles H Transportaton and storage I Accommodaton and food servce actvtes J Informaton and communcaton K Fnancal and nsurance actvtes L Real estate actvtes M Professonal, scentfc and techncal actvtes N Admnstratve and support servce actvtes O Publc admnstraton and defense; compulsory socal securty P Educaton Q Human health and socal work actvtes R Arts, entertanment and recreaton S Other servce actvtes Tlastokeskus 37

39 Käskrjoja Handböcker Handbooks Nro 1 Koulutusluoktus 2006 Utbldnngsklassfcerng Nro 4 Tomalaluoktus TOL Tomalaluoktus TOL 2008 (pdf) 2008 Tomalaluoktus TOL Lte 1 Hakemsto Närngsgrensndelnngen TOL 2008 (pdf) 2009 Nro 5 Sektorluoktus 2012 (pdf) 2012 Nr 5b Sektorndelnngen 2012 (pdf) 2012 No 5c Classfcaton of Sectors 2012 (pdf) 2012 Nro 6 Rahotusvaadeluoktus Classfcaton of fnancal assets and labltes 1996 Nro 10 Yhtesöjen tehtäväluoktukset uudstettu panos 1986 Julksyhtesöjen ja vottoa tavottelemattomen yhtesöjen tehtäväluoktukset Uppgftsklassfcerngar för sammanslutnngar revderad upplaga Uppgftsklassfcerngar för offentlga sammanslutnngar och cke vnstsyftande sammanslutnngar Classfcatons of the functons of government and revsed edton non-proft nsttutons servng households Nro 11 Pääasallsen tomnnan luoktus 1980 Pääasallsen tomeentulolähteen luoktus Klassfcerng av befolknngen efter huvudsaklg verksamhet Klassfcerng av befolknngen efter huvudsaklg nkomstkälla Classfcaton of the Populaton by Type of Actvty Classfcaton of the Populaton by Man Source of Lvelhood Nro 14 Ammattluoktus Ammattluoktus 2010 (pdf) 2011 Nro 16 Rakennusluoktus Byggnadsklassfcerng 1994 Classfcaton of Buldngs 1994 Nro 17 Sosoekonomsen aseman luoktus 1989 uudstettu panos 1989 Classfcaton of Soco-economc Groups revsed edton Nr 17b Sosoekonomsk ndelnng 1989 revderad upplaga 1990 Nro 18 Demografset ja sosaalset perusluoktukset 1983 Ikä, sukupuol, svlsääty, kel, kansalasuus, uskontokunta Demografska och socala grundklassfcerngar Ålder, kön, cvlstånd, språk, natonaltet, trossamfund Demographc and Socal Basc Classfcatons Age, Sex, Martal Status, Language, Natonalty, Relgon Nro 20 Suomen ympärstötedostot 1996 Nro 21 Aneellsten varojen luoktukset 1985 Knteä pääoma, varastovarat, muut aneellset varat Klassfcerngar av materella tllgångar Fast kaptal, lagerkaptal, övrga materella tllgångar Classfcatons of Tangble Assets Fxed Captal, Inventores, Other Tangble Assets

40 Nro 22 Ikäluoktukset 1986 Ohjeta käluoktuksen käytöstä Åldersklassfcerngar Rktlnjer för användnng av åldersklassfcerngar Nro 27 Rkosnmkkestö 1999 Brottsnomenklatur Crme nomenclature Nro 28 Kunnat ja kuntapohjaset aluejaot Kommuner och kommunbaserade ndelnngar 2012 Muncpaltes and Regonal Dvsons Based on Muncpaltes 2012 Kunnat ja kuntapohjaset aluejaot 2012 (pdf) 2012 Kommuner och kommunbaserade ndelnngar 2012 Muncpaltes and Regonal Dvsons Based on Muncpaltes 2012 Nro 30 Tlastokeskuksen ammatteettnen opas 2006 No 30b Gudelnes on Professonal Ethcs 2006 Nro 31 Tuottajahntandekst 2010=100 (pdf) uudstettu panos 2013 Käyttäjän käskrja Nro 32 Maanrakennuskustannusndeks 1990= Käyttäjän käskrja Nro 33 Ansotasondeks 2005=100 (pdf) 2009 Käyttäjän käskrja Nr 33b Förtjänstnvåndex 2005=100 (pdf) 2009 Användarhandbok No 33c The Index of Wage and Salary Earnngs 2005=100 (pdf) 2009 Handbook for users Nro 35 Väestölaskenta Käskrja Nr 35b Folkräknngen Handbok No 35c Populaton Census Handbook Nro 36 Svlasan nmkkestö 2002 Nomenklatur för cvlmål Nomenclature of cvl cases Nro 37 Jäteluoktusopas 2005 No 37b Gude to Waste Classfcaton 1999 Nro 38 Vuoden 1950 väestölaskennan otosaneston käskrja 1997 Nro 39 Kuluttajahntandeks 2010=100 (pdf) 2., korjattu panos 2013 Käyttäjän käskrja Nr 39b Konsumentprsndex 2010=100 (pdf) revderad upplaga 2013 Användarhandbok No 39c Consumer Prce Index 2010=100 (pdf) 2 nd revsed edton 2013 Handbook for Users Nro 40 Maankäyttöluoktus 2000 Markanvändnngsklassfcerng Land Use Classfcaton Nro 41 Julksyhtesöjen tehtäväluoktus 2001

41 Nro 42 Rakennuskustannusndeks 2000 = Käyttäjän käskrja Buldng Cost Index 2000=100 User s Handbook Nro 43 Laatua tlastossa uudstettu panos 2007 No 43b Qualty Gudelnes for Offcal Statstcs 2002 Nro 44 Ykslöllsen kulutuksen käyttötarkotuksen mukanen luoktus (COICOP) 2002 Nro 45 Use of Regsters and Admnstratve Data Sources for Statstcal Purposes 2004 Nro 46 Kulutustutkmus 2006 (pdf) 2009 Käyttäjän käskrja Nro 47 Työvomakustannusndeks 2008=100 (pdf) uudstettu panos 2013 Käyttäjän käskrja No 47c Labour Cost Index 2008=100 (pdf) revsed edton 2013 Handbook for users Nro 48 Koulutuksen järjestäjät ja opplatokset Käyttäjän käskrja Utbldnngsanordnare och läroanstalter 2012 Användarhandbok Koulutuksen järjestäjät ja opplatokset 2012 (pdf) 2013 Käyttäjän käskrja Utbldnngsanordnare och läroanstalter 2012 Användarhandbok Nro 49 Kuorma-autolkenteen kustannusndeks 2010=100 (pdf) 2012 Käyttäjän käskrja Nro 50 Palvelujen tuottajahntandeks 2010=100 (pdf) 2013 Käyttäjän käskrja No 50c Producer Prce Index for Servces 2010=100 (pdf) 2013 Handbook for users

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