Concept selected: Payments to employees leaving the enterprise
- Definition
-
This component represents sums actually paid to dismissed workers (severance pay and compensation in lieu of notice) if these payments are linked to a collective agreement or if the existence of such a linkage is unknown. Payments not linked to a collective agreement are included in D.11112 (Direct remuneration, bonuses and allowances not paid in each pay period). Payments made to employees on retirement, e.g. as part of their pension entitlement, should not be included in D.1223 (Payments to employees leaving the enterprise).
- Source
-
Commission Regulation (EC) No 1737/2005 of 21 October 2005 de 21 de octubre de 2005 amending Regulation (EC) No 1726/1999 as regards the definition and transmission of information on labour costsMore information
- Topic
- Statistical operations (links to the Inventory of Statistical Operations)
- Concepts associated
-
There are no related concepts