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

Table explanation

Description topics

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.

Purchase value of sales

The costs of raw materials and semi-manufactured goods, packaging materials, trading goods, wages for work hired for the production of the goods and services used in the production within the reporting years.

Costs of raw and auxiliary materials

The costs are the total of the value of the initial stock plus the costs
of the purchased materials minus the value of the closing stock

Including import duties, costs of transport, import levies European Union,
transport insurance and temporary storage.

Total

Initial stock of raw and auxiliary mater

Initial stock of raw and auxiliary materials and packing material.

The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the start of the period under review.

Purchased raw and auxiliary materials

The value of purchased raw and auxiliary materials (including purchased semi-finished products) and packing material for single use in the production process.

Includes import duties, costs of transport, import
levies European Union, transport insurance and temporary storage.
Excludes discounts, bonuses, goods returned, returned packing, VAT and received repayments of import duties, excises and levies.

Closing stock raw and auxiliary mat.

Closing stock of raw and auxiliary materials and packing material.

The value on the balance sheet of raw and auxiliary materials (including purchased semi-finished products), packing material at the end of the period under review.

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.

Gross wages and salaries

The category gross wages and salaries refers to employees on the payroll
and includes
- wages including employees' contributions to social insurances minus sick pay;
- bonuses, holiday allowances, thirteenth month payments and dismissal payments
- allowances for commuter traffic
- contributions to savings schemes

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

Pension and early retirement premiums

Contributions paid by employers to pension and early retirement schemes, savings for retirement provisions, 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.

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.