Definition: Total labour costs
These are taken to mean the total expenditure borne by employers in order to employ workers, a concept which has been adopted in the Community framework and complies broadly with the international definition of the International Conference of Labour Statisticians (Geneva, 1966). Labour costs include:
(a) compensation of employees, with wages and salaries in cash and in kind;
(b) employers' social contributions;
(c) vocational training costs;
(d) other expenditures;
(e) taxes relating to employment regarded as labour costs, less any subsidies received.
Community statistics on the level and structure of labour costs 1996 - List, definition and breakdown of the variables, p.4