Trade and industry; employment and finance per sector, SIC 2008

Table explanation

Description topics

Operating returns

The results from normal business activities, this is the sales of goods
and services, the value of stock changes, the activated production for the company, subsidies and damage claims.

Since 2007, wage cost subsidies are no longer included.

Other revenues

Revenues that are not part of net turnover.

These are:
- the value of changes in stock, including work in progress;
- payments for personnel on loan;
- activated production for the company;
- subsidies and export restitutions;
- compensation for damages.

Operating costs

The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.

Since 2007, wage (cost) subsidies are no longer included in net
operating returns. Therefore, wage (cost) subsidies are deducted from operating costs.

Personnel costs

This category comprises expenses like
- gross wages and salaries of employees, including social
security and pension scheme contributions
- payments for temporary workers and hired personnel
- costs of schooling and training
- recruitment and selection costs
- canteen costs
- costs for health and safety provisions
- working clothes
- anniversary celebrations, etc.

Insurance premiums and other costs

Employers' social contributions: The premiums paid by employers to social security on the gross wages.
These include imputed and actual social premiums and actual pension premiums, and payments made directly by the employer.



other social insurance costs:

- contributions to health insurance;

- costs of staff relocation and housing;

- costs of child care, etc.

Total

Employer-paid social insurance premiums

The part of social insurance premiums paid by employers.

From 2021 onwards this subject is only available as part of the 'Insurance premiums and other costs

Other social insurance costs

This category includes:

- contributions to health insurance;

- costs of staff relocation and housing;

- costs of child care, etc.



From 2021 onwards this subject is only available as part of the 'Insurance premiums and other costs

Other personnel costs

Other personnel costs
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.

Other operating costs

The sum of the energy costs, transport costs, housing costs, costs of machinery, inventory, installations etc, other personnel costs, sales costs, communication costs, service costs and other costs not specified elsewhere.

Total

Costs of energy use

The costs of fuels used to power an energy source, for light and/or heat.
Not included are the costs of fuels used by means of transport or that are
used as raw materials, and also the costs for the use of water and the
costs for technical or compound gasses.

Housing costs

Including rent, lease and repair and maintenance of housing and premises,
cleaning services and insurance premiums water consumption, furniture, etc

Equipment and inventory costs

Rent and lease of machinery, equipment and computers (excluding software)
and (office) furniture and equipment.

Transport costs

Costs related to means of transport, including
- rental costs and lease costs
- repair and maintenance
- costs of insurances and road tax
- fuel costs.

Sales costs

Costs of sales and promotion, including advertising, commercial fairs,
representation, goodwill, travel and hotel costs and costs of research and
development by third parties.

Since 2006 costs of research and development by third parties are
included in the group 'Costs of other services'.

Communication costs

Walkie-talkies, (mobile) phones, fax machines, Internet, e-mail, messenger
services, etc.

Costs of other services

Costs of services provided by others not classified elsewhere.

These costs include:
- banking costs (excluding interest costs and currency losses)
- insurance premiums paid to third parties (not classified elsewhere)
- research and development costs by third parties, - -
- accountancy, legal aid and assistance, etc.
- ICT services provided by third parties, including hardware and software
- separately paid transport costs
- costs of waste disposal and waste processing
Since 2006 costs of research and development by third parties are
included in this group.

Other liabilities

This category includes costs and payments for activities like licenses,
copyright, royalties, lease and rent of software, overhead costs and
taxes, office supplies, etc.