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Quarterly Labour Cost Survey (QLCS)

1Contact
- 1.1Contact organisation
  National Statistics Institute of Spain
- 1.5Contact mail address
  
  Avenida de Manoteras 50-52 - 28050 Madrid
2Metadata update
- 2.1Metadata last certified
  13/09/2024
- 2.2Metadata last posted
  17/06/2024
- 2.3Metadata last update
  13/09/2024
3Statistical presentation
- 3.1Data description
  
  The Quarterly Labour Cost Survey (QLCS) is a short-term quarterly, continuous statistical operation whose objectives include providing information regarding:
  - Average labour cost per employee per month.
  - Average labour cost per hour actually worked.
  - Time worked and not worked.
  - The number of existing job vacancies.
  It studies the short-term evolution of labour cost and its most important components, paying special attention to wages, but also focusing on other costs, including Non-wage Payments and Compulsory Social Security Contributions. It also enables obtaining information on the unmet labour demand.
  It provides simple indices on labour cost variation.
- 3.2Classification system
  - CNAE-2009, divisiones de B a S
    Divisiones (dos dígitos) de las secciones B a S de la CNAE 2009
    Ver en GESCLA
  - Comunidades Autónomas
    01   Andalucía
    02   Aragón
    03   Asturias, Principado de
    04   Balears, Illes
    05   Canarias
    06   Cantabria
    07   Castilla y León
    08   Castilla - La Mancha
    09   Cataluña
    10   Comunitat Valenciana
    11   Extremadura
    12   Galicia
    13   Madrid, Comunidad de
    14   Murcia, Región de
    15   Navarra, Comunidad Foral de
    16   País Vasco
    17   Rioja, La
  - Costes laborales
      .
    1   Coste salarial
    1.1   Coste salarial ordinario
    1.2   Coste salarial pagos extraordinarios
    1.3   Coste salarial pagos atrasados
    2   Otros costes
    2.1   Coste por otras percepciones no salariales
    2.1.1   Coste por incapacidad temporal ( I.T.)
    2.1.2   Coste por desempleo parcial
    2.1.3   Coste por otras prestaciones sociales directas
    2.1.4   Coste por percepciones no salariales
    2.1.5   Coste por despido
    2.2   Coste por cotizaciones obligatorias
    2.2.1   Coste por contingencias comunes
    2.2.2   Coste por desempleo, Fogasa y F. Profesional
    2.2.3   Coste por otras cotizaciones sociales obligatorias
    3   Subvenciones y bonificaciones de la S.Social
  - Motivos por los que no existen puestos de trabajo vacantes
    1   No se necesita ningún trabajador
    2   Elevado coste de contratación
    O   Otros
      .
  - Número de asalariados
    AS1T49   De 1 a 49 asalariados
    AS50T199   De 50 a 199 asalariados
    AS-GE200   De 200 o más asalariados
      .
  - Tipo de jornada de trabajo
    1   Jornada a tiempo completo
    2   Jornada a tiempo parcial
      .
  - Tipos de horas de trabajo
    1   Horas pactadas
    2   Horas pagadas
    3   Horas efectivas
    4   Horas no trabajadas
    5   Horas no trabajadas por vacaciones y fiestas
    6   Horas no trabajadas por incapacidad temporal (I.T.)
    7   Horas extras por trabajador
- 3.3Sector coverage
  
  It comprises all units, regardless of their size, included in the General Social Security Regime, and whose economic activity is in Sections B to S of CNAE-2009 and in the Special Regime for Maritime Workers, and whose economic activity is maritime transport (division 50 of CNAE-2009).
- 3.4Statistical concepts and definitions
  - Compensation of employees
    Compensation of employees is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the reference period. It is broken down into:
    
    - wages and salaries (D.11)
    
    - employers' social contributions (D.12)
  - Contractual working time (full-time or part-time)
    Full-time employees are those whose normal working hours are the same as the collectively agreed or customary hours worked in the local unit under consideration, even if their contract is for less than one year. Part-time employees are those who work fewer hours than the normal working hours of full-time employees.
  - Effective Hours
    This will comprise the hours worked during normal working hours, the time used in the workplace waiting or remaining available, as well as short rest periods at the workplace, breaks for a sandwich lasting under an hour. This does not include holidays, public holidays, absences due to illness and other paid reasons, as well as time not worked due to being affected by a labour force adjustment plan; nor does it include time spent travelling to or from the l o workplace, or meal breaks lasting more than an hour.
  - Employers' social contributions
    These are the payments made by the employers (either directly or through insurance companies) in order to guarantee their employees the right to receive social benefits.
  - Full-time working day
    This is the normal working day, which is equal to that agreed upon by collective agreement, or to the regular working hours in the company, even if the contract is for a period shorter than one year.
  - Job vacancy
    A job vacancy refers to a paid job post created recently, or not occupied, or that is about to become vacant,
    for which, the employer:
    a) is taking active measures, and is prepared to take other measures, for the purpose of finding an ideal candidate not related to the company in question, and
    b) has the intention of covering said job post immediately, or within a certain period of time.
  - Labour cost index (LCI)
    The labour cost index (LCI) is defined as the Laspeyres index of labour costs per hour worked, chain linked annually and based upon a fixed structure of economic activity at NACE Rev.1 section level.
  - Labour costs
    Labour costs mean the total expenditure borne by employers in order to employ staff, 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 compensation of employees (D.1) with wages and salaries in cash or in kind and employers' social contributions, vocational-training costs (D.2), other expenditures (D.3), taxes relating to employment regarded as labour costs (D.4), less any subsidies received (D.5). The costs for persons employed by temporary employment agencies are to be included in the industry of the agency which employs them (NACE Rev. 2, 78,20) and not in the industry of the enterprise for which they actually work.
  - Part-time working day
    This is the normal working day whose duration is shorter than that agreed upon by collective agreement, or in which the regular working day of the company (whether daily, weekly or monthly) is part time, three-quarters of a working day, four-fifths of a working day, etc.
  - Payments to employees leaving the enterprise
    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).
  - Social Security contribution account
    This is composed of a group of workers employed by others, who carry out their employment activity in one or more workplaces at a single company, within a single province and generally under a single main activity, although not necessarily so, and with standard features as regards Social Security contribution.
  - Social security costs
    Employers' social security costs correspond to an amount equal to the value of the social contributions incurred by employers in order to secure for their employees the entitlement to social benefits.
  - Subsidies received by the employer
    These are all amounts received in the form of subsidies of a general nature intended to refund part or all of the cost of direct remuneration but not intended to cover social-security or vocational-training costs. They do not include refunds paid to the employer by social-security institutions or supplementary insurance funds.
  - Wage-earners or freelance workers
    Have worked during the reference week for at least one hour in exchange for a salary or wage, in cash or in kind or have had a job but have not not worked due to being temporally absent from work during the reference week. In this case, in order ot regard the person as employed, it is necessary to be closely linked with his or her employment, and for the total period absent to be less than or equal to three months or, where this is greater, for the percentage of the wage received to be 50% or more.
  - Wages and salaries
    Wages and salaries are defined as "the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including homeworkers), in return for work done during the accounting period." regardless of whether it is paid on the basis of working time, output or piece-work and whether it is paid regularly or not.
- 3.5Statistical unit
  
  This comprises all of the Contribution Accounts, regardless of their size, included in the General Regime, and whose economic activity is in Sections B to S of CNAE-2009, and in the Special Regime for Maritime workers, and whose economic activity is maritime transport (division 50 of CNAE-2009).
  
  Within each account, it studies, in an aggregated manner, all wage earners employed by others associated with it, and for which there has been an obligation of contributing (to Social Security) for at least one day during the reference month, regardless of their hiring modality and their working day.
  
  The entry into force of Royal Decree-Law 32/2021, of December 28, on urgent measures for labor reform, the guarantee of employment stability and the transformation of the labor market, has led to changes in the regulation of training contracts, making it necessary to include them in the scope of the survey as of this quarter.
  At the time of the entry into force of the law, the number of employees with this type of contract now included is less than 1% of the total number of employees. The estimated impact of this inclusion is a reduction of approximately 0.2% in the average total labor cost.
- 3.6Statistical population
  
  This comprises all of the Contribution Accounts, regardless of their size, included in the General Regime, and whose economic activity is in Sections B to S of CNAE-2009, and in the Special Regime for Maritime workers, and whose economic activity is maritime transport (division 50 of CNAE-2009).
  
  Within each account, it studies, in an aggregated manner, all wage earners employed by others associated with it, and for which there has been an obligation of contributing (to Social Security) for at least one day during the reference month, regardless of their hiring modality and their working day.
  
  The entry into force of Royal Decree-Law 32/2021, of December 28, on urgent measures for labor reform, the guarantee of employment stability and the transformation of the labor market, has led to changes in the regulation of training contracts, making it necessary to include them in the scope of the survey as of this quarter.
  At the time of the entry into force of the law, the number of employees with this type of contract now included is less than 1% of the total number of employees. The estimated impact of this inclusion is a reduction of approximately 0.2% in the average total labor cost.
- 3.7Reference area
  
  The geographical scope encompasses the entire national territory, with results broken down by Autonomous Community.
- 3.8Time coverage
  
  Results of the survey are available as of the first quarter of the year 2000. For the data on job vacancies, the information begins in the third quarter of 2013.
- 3.9Base period
  
  The base period is the year 2020.
4Unit of measure
- 4.1Unit of measure
  
  According to the tables, the measurement units can be:
  - Euros per employee
  - Euros per hour actually worked
  - Number of hours actually worked by employees
5Reference period
- 5.1Reference period
  
  Given that the goal is to study the quarterly evolution of monthly labour costs per work unit, the following distinction is made:
  - The reference period of the results is the calendar quarter.
  - The reference period of the information requested in the questionnaire is the calendar month.
  
  Data referred to the period: Trimestral A: 2024 TRI: II
6Institutional mandate
- 6.1Legal acts and other agreements
  
  The compilation and dissemination of the data are governed by the Statistical Law No. 12/1989 "Public Statistical Function" of May 9, 1989, and Law No. 4/1990 of June 29 on “National Budget of State for the year 1990" amended by Law No. 13/1996 "Fiscal, administrative and social measures" of December 30, 1996, makes compulsory all statistics included in the National Statistics Plan. The National Statistical Plan 2009-2012 was approved by the Royal Decree 1663/2008. It contains the statistics that must be developed in the four year period by the State General Administration's services or any other entity dependent on it. All statistics included in the National Statistics Plan are statistics for state purposes and are obligatory. The National Statistics Plan 2021-2024, approved by Royal Decree 1110/2020, of 15 December, is the Plan currently implemented. This statistical operation has governmental purposes, and it is included in the National Statistics Plan 2021-2024. (Statistics of the State Administration).
  
  The QLCS is the essential source of information for compiling the Harmonised Labour Cost Index (HLCI). Therefore, it is subject to regulation by said statistical operation.
  The legal base for the harmonisation process of the Labour Cost Index (LCI) is the European Parliament and Council Regulation No. 450/2003, of 27 February 2003, establishing a common framework for the preparation, transfer and assessment of comparable labour cost indices.
  Commission Regulation No. 1216/2009, of 7 July 2003, in application of European Parliament and Council Regulation (EC) no. 450/2003 regarding the labour cost index, establishes the adjustment and transfer procedures for the indices, the means of annual linking thereof, as well as the content of the annual quality reports.
  Commission Regulation no. 224/2007, passed on 1 March 2007, establishes the compulsory incorporation of the Public Administrations, Education, Health and Personal Services economic activities using the data referring to the first quarter of 2009, and at least, as of the first quarter of 2007.
  The job vacancy statistics are also regulated by the European Union:
  European Parliament and Council Regulation No. 453/2003, of 23 April 2008, regarding quarterly statistics on job vacancies.
  Commission Regulation No. 19/2009, of 13 January 2009, in application of European Parliament and Council Regulation (EC) no. 453/2008, relating to quarterly statistics on job vacancies in the Community, by which it refers to the definition of job vacancy, the reference dates for the data collection, the
  specifications for the transfer of the data and the viability studies.
  The Spanish version of the European Union norms affecting this statistical operation is accessible via: https://www.ine.es/normativa/leyes/UE/minine.htm#30187
- 6.2Data sharing
  The exchanges of information needed to elaborate statistics between the INE and the rest of the State statistical offices (Ministerial Departments, independent bodies and administrative bodies depending on the State General Administration), or between these offices and the Autonomic statistical offices, are regulated in the LFEP (Law of the Public Statistic Function). This law also regulates the mechanisms of statistical coordination, and concludes cooperation agreements between the different offices when necessary.
7Confidentiality
- 7.1Confidentiality - policy
  
  The Statistical Law No. 12/1989 specifies that the INE cannot publish, or make otherwise available, individual data or statistics that would enable the identification of data for any individual person or entity. Regulation (EC) No 223/2009 on European statistics stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society
- 7.2Confidentiality - data treatment
  INE provides information on the protection of confidentiality at all stages of the statistical process: INE questionnaires for the operations in the national statistical plan include a legal clause protecting data under statistical confidentiality. Notices prior to data collection announcing a statistical operation notify respondents that data are subject to statistical confidentiality at all stages. For data processing, INE employees have available the INE data protection handbook, which specifies the steps that should be taken at each stage of processing to ensure reporting units' individual data are protected. The microdata files provided to users are anonymised.
  The INE offers information regarding the protection of confidentiality during all phases of the statistical process: the INE questionnaires for the operations in the National Statistical Plan include a legal clause that protects the data, by virtue of statistical secrecy. Notifications prior to the data collection indicate, to the surveyed persons, that the data will be subject to statistical secrecy at all stages of the process.
  For the data processing, the INE personnel has the INE Data Protection Manual, which specifies the steps that must be taken during each phase of the process, in order to guarantee that the individual data of the respondent units is protected. The manual is currently under study, and its contents are being updated.
  In the statistical operations, the direct identification data is not saved with the statistical information itself after the data collection stage.
8Release policy
- 8.1Release calendar
  
  The advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.
- 8.2Release calendar access
  
  The calendar is disseminated on the INEs Internet website (Publications Calendar)
- 8.3User access
  
  The data are released simultaneously according to the advance release calendar to all interested parties by issuing the press release. At the same time, the data are posted on the INE's Internet website (www.ine.es/en) almost immediately after the press release is issued. Also some predefined tailor-made requests are sent to registered users. Some users could receive partial information under embargo as it is publicly described in the European Statistics Code of Practice
9Frequency of dissemination
- 9.1Frequency of dissemination
  
  The data is disseminated quarterly.
10Accessibility and clarity
- 10.1News release
  
  The results of the statistical operations are normally disseminated by using press releases that can be accessed via both the corresponding menu and the Press Releases Section in the web
- 10.2Publications
  
  Users may access the data via the INE website. Specifically, there are the following links:
  - Press release and main results: this contains a summary of the results obtained in the reference quarter.
  - Main series as of quarter 1Q/2000: this contains the main series as of the beginning of the survey.
  - Series adjusted for calendar and seasonal effects: this contains the main series for the total original economy, adjusted for calendar and seasonal effects
  - Quarterly series as of quarter 1Q/2008: this is where the different compiled series are presented, the homogeneous series in CNAE-2009.
  - Retrospective estimates for 2000-2007. Base 2008: For the purpose of having time series of labour costs with enough time horizon to allow their analysis, we have compiled retrospective series in CNAE-2009, at the economic activity level, from the year 2000 onward.
  They include information from free online publications of the QLCS, such as: “Spain in Figures”, “Statistical Yearbook of Spain”, “Monthly Statistical Bulletin", etc.
- 10.3On-line database
  
  INEbase is the system the INE uses to store statistical information on the Internet. It contains all the information the INE produces in electronic formats. The primary organisation of the information follows the theme-based classification of the Inventory of Statistical Operations of the State General Administration . The basic unit of INEbase is the statistical operation, defined as the set of activities that lead to obtaining statistical results on a determined sector or subject based on the individually collected data. Also included in the scope of this definition are synthesis preparation.
  
  Information may be obtained at the following link:
  
  https://www.ine.es/dyngs/INEbase/en/operacion.htm?c=Estadistica_C&cid=1254736045053&menu=ultiDatos&idp=1254735976596
- 10.4Micro-data access
  A lot of statistical operations disseminate public domain anonymized files, available free of charge for downloading in the INE website Microdata Section
  No anonymised microdata file is provided for this statistical operation.
- 10.5Other
  
  There is the option of requesting tailor-made information from the INE Customer Service Area. Limitations to confidentiality or precision are borne in mind at the time of processing said requests.
- 10.6Documentation on methodology
  
  A detailed description may be viewed at:
  
  https://www.ine.es/en/metodologia/t22/t2230187_en.pdf
- 10.7Quality documentation
  
  Tthe Quality Reports are the same as for the HLCI, and they are prepared each year as of 2004, following Eurostat Regulation 1216/2003. Following the quality criteria pertinence; exactness; timeliness and punctuality; accessibility and clarity; comparability; coherence and comprehensiveness. The latest available report is that corresponding to the year 2021.
  
  It may be viewed at:
  
  http://ec.europa.eu/eurostat/cache/metadata/EN/lci_esqrs_es.htm
  
  Fields 10.6 a 17 of this document are the quality report oriented to the users of this operation.
11Quality management
- 11.1Quality assurance
  
  Quality assurance framework for the INE statistics is based on the ESSCoP, the European Statistics Code of Practice made by EUROSTAT. The ESSCoP is made up of 16 principles, gathered in three areas: Institutional Environment, Processes and Products. Each principle is associated with some indicators which make possible to measure it. In order to evaluate quality, EUROSTAT provides different tools: the indicators mentioned above, Self-assessment based on the DESAP model, peer review, user satisfaction surveys and other proceedings for evaluation.
  
  The compilation process of the statistics has established controls for detecting and correcting errors, for the purpose of guaranteeing the quality thereof from the beginning of the process onward. The collection, recording and filtering processes of the information are fundamental stages in the development of any statistical research. The collection of questionnaires and the recording thereof are carried out in the Provincial Delegations of the INE.
  Prior to processing the information, a comprehensive control of the data provided by the respondent units is performed, in order to ensure the validity thereof.
  The data received passes through a dual control:
  - A first filtering, simultaneous to the recording, is performed in the provincial delegations, and has the objective of detecting incomplete and erroneous questionnaires, as well as guaranteeing the coherence of the data recorded.
  - A second control, carried out in the central services, in order to avoid inconsistency between related variables and in the time series, which is combined with a macrofiltering based on the elevated data obtained.
  In any case, if any erroneous or inconsistent items of data were detected, the provincial delegation responsible for the questionnaire would establish telephone contact with the respondent in order to clarify the information.
  In general terms, the filtering is focused on the following aspects:
  - Detecting incomplete questionnaires: partial non-response is not allowed.
  - Guaranteeing the coherence of the data: The data must respect the legal limits established with regard to working day, minimum wage, etc. On the other hand, the questionnaire is divided into 5 well-differentiated, but closely inter-related blocks, among which there must be certain coherence. Thus, for example, overtime hours are not admitted without their remuneration, nor are temporary disability days without their remuneration. There cannot be compensated workers without their compensation, nor viceversa.
  - Guaranteeing the time coherence of the main study variables. The objective is to detect possible errors in the data, via a comparison of the main variables, with regard to the same variables in prior quarters.
- 11.2Quality assessment
  
  The QLCS is a high quality product. Its sample size enables offering indicators up to a regional level, within reasonable sampling errors, the harmonised methodology used permits offering comparisons on the international scope, with a high degree of solvency, and which yields a tremendously valuable measurement of the evolution of labour costs.
  Regarding the limitations of the survey, it is important to point out those that are inherent to statistical operations by sampling, such as non-response and the aforementioned sampling errors or variation coefficients of the estimates. In both cases, they remain within reasonable limits.
12Relevance
- 12.1User needs
  
  Survey users include:
  - Eurostat and the European Commission.
  The European Central Bank
  - Ministries and other public bodies.
  - Territorial administrations (Autonomous Communities, municipal councils, etc.).
  - Companies and non-profit institutions.
  - Researchers and universities.
  - Individuals.
  Each one of these users has different needs, according to the purpose and use they will make of the information they require. Specifically, the changes in labour costs per hour worked are an important indicator for the short- and medium-term analysis of economic evolution. The Commission and the European Central Bank base this on the index of the labour cost per hour worked, which shows the short-time evolution of labour costs, in order to assess the possible inflationary pressure, due to the evolution of the work force in the labour market.
- 12.2User satisfaction
  
  The INE has carried out general user satisfaction surveys in 2007, 2010, 2013, 2016 and 2019 and it plans to continue doing so every three years. The purpose of these surveys is to find out what users think about the quality of the information of the INE statistics and the extent to which their needs of information are covered. In addition, additional surveys are carried out in order to acknowledge better other fields such as dissemination of the information, quality of some publications...
  
  On the INE website, in its section Methods and Projects / Quality and Code of Practice / INE quality management / User surveys are available surveys conducted to date.(Click next link)
  
  The INE has carried out general user satisfaction surveys in 2007, 2010, 2013, 2016 and 2019 and it plans to continue doing so every three years. The purpose of these surveys is to find out what users think about the quality of the information of the INE statistics and the extent to which their needs of information are covered. In addition, additional surveys are carried out in order to acknowledge better other fields such as dissemination of the information, quality of some publications...
  
  On the INE website, in its section Methods and Projects / Quality and Code of Practice / INE quality management / User surveys are available surveys conducted to date.(Click next link)
  In the Satisfaction surveys carried out on users, the "Labour Market" group can provide us with indications on the opinion of the users of this statistical operation. The most important users, the Commission and the European Central Bank, generally indicate satisfaction, but they want shorter timeframes in the publication of information.
- 12.3Completeness
  
  The QLCS is a source of information that is fundamental for compiling the Harmonised Labour Cost Index (HLCI) and the statistics on job vacancies. Therefore, it is subject to regulation by said statistical operations. The rate of compulsory information available is R1=100%
13Accuracy and reliability
- 13.1Overall accuracy
  
  The sample design tries to minimise the sampling errors, and the different survey processes are aimed at eliminating, or reducing as much as possible, the errors thereof, both in the collection phase (response rate and filtering control) and in the subsequent editing and imputation phases.
- 13.2Sampling error
  
  The calculation of variation coefficients of the main variables is carried out each time the survey is compiled, and they are disseminated in its publication and in subsequent quality reports.The variation coefficients of the main published variables are for the reference quarter: "Total labour cost" A1=0.4%; "Wage cost" A1=0.5%; "Other costs" A1=0.3%.
  
  More information may be viewed at:
  
  https://www.ine.es/dynt3/inebase/en/index.htm?padre=940
- 13.3Non-sampling error
  
  Non-sampling errors are controlled throughout the entire statistical process. Specific information is also available regarding the non-response rate.
  
  The population studied comprises all those wage earners who work for an employer during the reference month of the survey. The framework used for the sample selection is the General Registers of Social Security Contribution Accounts of the Ministry of Employment and Social Security at 30 September the year prior to the reference year. When this has been received from Social Security, a first filtering is performed prior to the sample selection, which implies several stages:
  
  - Eliminating the economic activities that are not a part of the survey: agricultural, livestock and fishing activities; households with domestic staff and extraterritorial bodies.
  
  - Eliminating those units that belong to the special Social Security regime for trade agents, whose main remuneration consists of commissions on sales, and who, therefore, cannot be surveyed.
  
  After this, the sample is selected, and the questionnaires are sent to the selected units; the data collection and filtering reveal the errors of the surveyed units.
  
  Framework errors:
  The data collection from the reference quarter showed that 1.4% of the units were economically inactive, or closed, during said quarter. 1.1% did not have economic activity during the survey month but did remain in the sample, given that they are temporal locks. Only A2= 0.02% were units that were erroneously included. All these units are replaced by others belonging to the same stratum in the following quarter.
  
  Measurement and processing errors:
  In order to facilitate respondent answering, the required information has been approached via the documents (payslips and social security contribution bulletins) that the employer must prepare with regard to their workers. Specifically, the last section of the questionnaire (Section E, Compulsory Social Security Contributions) can be obtained completely from the Social Security TC-1 document.
  
  Error filtering
  A first filtering is performed, consisting of the use of filters that refer to the errors that enable classifying the valid questions from those that have inconsistencies that must be corrected.
  There are two types of filter: type I and type II.
  Type I errors:
  If they are not completely corrected, the questionnaire cannot be considered valid.
  Type II errors:
  These affect the norms that must be complied by for the data coherence. Failure to comply with these norms does not necessarily mean that the questionnaire is not valid, but the reason why it occurs must be explained. If there are doubts, the respondent is contacted.
  There are more than 200 rules that are verified in each questionnaire.
  After the tabulation, the results obtained are analysed, and this is combined with a macrofiltering based on the elevated data obtained.
  
  Non-response errors
  - Non-response rate
  Item non respose is not allowed. The average non-response rate for the reference period data has been A4=11,6%; A5=11,6%.
  
  In the cases of empty units (caused by either incidences or by non-response), total imputations of questionnaires are performed, for the purpose of increasing the quality of the quarterly estimators.
  
  In the QLCS, there are two means of imputation, depending on the information available:
  
  - If there is a questionnaire from the unit for the same quarter the previous year, the imputation is performed using the data on the unit in the previous year.
  
  - If there is no questionnaire from the unit in the same period the previous year, the questionnaire is imputed with the average of the variables estimated for its stratum.
  
  A7=5.6%
14Timeliness and punctuality
- 14.1Timeliness
  
  The results of the QLCS referring to quarter t are published in t+80 days (TP2=80 days).
- 14.2Punctuality
  
  The results of the statistics are published according to the INE short-term statistics publication calendar, https://www.ine.es/en/daco/daco41/calen_en.htm
  Each publication has been disseminated on the date announced in the publication calendar.
15Coherence and Comparability
- 15.1Comparability - geographical
  
  The availability of a methodology, a design and a common process for the collection, filtering, editing and elevation for the entire geographical scope, guarantees the comparability of the results among the different Autonomous Communities.
  With regard to international comparability, the survey methodology follows the concepts and definitions of Council Regulation (EC) no. 530/1999, of 9 March 1999, relating to structural statistics on earnings and labour costs, which in turn, is based on the European System of National and Regional Accounts (ESA-95). It also follows the current international recommendations on labour statistics (ILO, 1985). This guarantees international comparability.
- 15.2Comparability - over time
  
  The results broken down by CNAE-2009 section and division are comparable over time, as of the year 2000. For the total economic activities, it must be borne in mind that, as of 2006, information has been collected on section O (division 84) of CNAE-2009.
  
  The number of comparable elements for all of the variables published on labour cost and working time, broken down by economic activity, comes to a total of CC2=97, except for section O (division 84) of CNAE-09, which is CC2= 73.
  
  The number of comparable elements for all of the variables published on labour cost and working time, broken down by Autonomous Community, and for the total economic activities, comes to a total of CC2=73.
  
  The job vacancy variable began to be published in the third quarter of 2013.
- 15.3Coherence - cross domain
  
  The use of the same national classification of economic activities allows for the possibility of contrasting the information with other economic statistics on common variables, such as the National Accounts.
- 15.4Coherence - internal
  
  The estimates of the QLCS have complete internal coherence, since they are based on the same microdata set and are calculated using the same estimation methods. The arithmetic and accounting identities in the production of data sets are observed.
16Cost and burden
- 16.1Cost and burden
  
  For the purpose of achieving balance between the sample stability and the avoidance of a response overburden in the QLCS, the following actions are carried out:
  
  - Division of the quarterly sample into three monthly subsamples:
  Bearing in mind that, though the results that the survey provides refer to data throughout a quarter, the results refer to cost and hours per worker per month. As a result, the sample is divided into three monthly subsamples throughout the quarter, in such a way that the first subsample is interviewed all of the first months of each quarter, the second subsample is interviewed in the second month of each quarter and the third subsample is interviewed the last month of each quarter. Each unit is interviewed only four times a year, rather than each month, thus reducing the response burden, and distributing the monthly workload of the provincial delegations of the INE.
  At the end of the quarter, we can aggregate the data collected over the course of the three months, and assess both costs and hours per worker per month during the reference quarter.
  
  - Annual renewal or rotation of the sample
  The total sample is divided into five rotation groups, in such a way that, in the first quarter of every year, the oldest group is replaced, which entails an annual renewal of 20% of the sample. This method guarantees companies that, at most, they will participate in the survey for 5 years.
  An exception must be made of the comprehensive units (units with more than 500 workers, and those belonging to strata that are so small that their sample size necessarily coincides with the population size), which due to their comprehensive nature, do not lead to any renewal, and with the exception of closure, must remain in the sample continuously. These units account for 28% of the sample.
  
  In order to facilitate respondent answering, the required information has been approached via the documents (payslips and social security contribution bulletins) that the employer must prepare with regard to their workers. Specifically, the last section of the questionnaire (Section E, Compulsory Social Security Contributions) can be obtained completely from the Social Security TC-1 document.
  
  Moreover from the first quarter of 2015 sectio E of the questionnaire was reduced, asking only those variables that are essential to check the internal consistency of the information provided in the questionnaire. The breakdowns of this information are provided by the Social Security from their administrative records.
  
  The estimation of the budgetary credit necessary to finance these statistics, as foreseen in the 2023 Annual Programme, comes to a total of 3,517.64 thousand euros.
17Data revision
- 17.1Data revision - policy
  
  The INE of Spain has a policy which regulates the basic aspects of statistical data revision, seeking to ensure process transparency and product quality. This policy is laid out in the document approved by the INE board of directors on 13 March of 2015, which is available on the INE website, in the section "Methods and projects/Quality and Code of Practice/INE’s Quality management/INE’s Revision policy" (link).
  
  This general policy sets the criteria that the different type of revisions should follow: routine revision- it is the case of statistics whose production process includes regular revisions-; more extensive revision- when methodological or basic reference source changes take place-; and exceptional revision- for instance, when an error appears in a published statistic-.
  
  There is no data revision.
- 17.2Data revision - practice
  
  Not applicable.
18Statistical processing
- 18.1Source data
  
  The population framework used to extract the sample is the Social Security Contribution Account Directory, updated at 30 September the year prior to the reference year.
  
  A stratified random sampling with optimal allocation is used, in which the sample units are the contribution accounts. The stratification criterion is performed, based on three variables: the Autonomous Community (17 in total, considering Ceuta and Melilla together with Andalucía), the economic activity (CNAE-2009 division, 82 divisions in total) and the size of the units (8 strata or size groups).
  The size of the units is defined by the number of workers grouped therein. The following groups are considered for the stratification: 1-4 workers; 5-9 workers; 10-19 workers; 20-49 workers; 50-99 workers; 100-199 workers; 200-499 workers; 500 workers or more.
  
  The strata with 500 workers or more are studied comprehensively.
  Within each stratum, the units are selected via systematic random-start sampling.
  
  The sample comprises some 28,000 units, which are interviewed each quarter. This sample is divided into three monthly subsamples over the course of the quarter, in such a way that the first subsample is interviewed all the first months of each quarter, the second subsample is interviewed the second month of each quarter and the third subsample is interviewed the last month of each quarter. In this way, each subsample is interviewed four times a year, and each month, some 9,350 units are surveyed.
  
  The total sample is divided into five rotation groups, in such a way that, in the first quarter of each year, the oldest group is replaced, which entails a renewal of 20% of the sample. An exception must be made of the comprehensive units (units with more than 500 workers, and those belonging to strata that are so small that their sample size necessarily coincides with the population size), which due to their comprehensive nature, do not lead to any renewal, and with the exception of closure, must remain in the sample continuously. These units account for 28% of the sample.
- 18.2Frequency of data collection
  
  The data collection is quarterly.
- 18.3Data collection
  
  Though the data collection is quarterly, it is performed continually each month.
  
  At the end of the quarter, we aggregate the data collected over the course of the three months, and assess both costs and hours per worker per month during the reference quarter.
  
  The collection is carried out mostly online, but the mailing of the questionnaire by post or by e-mail is also possible, according to the choice made by the respondent.
- 18.4Data validation
  
  The collection, recording and filtering processes of the information are fundamental stages in the development of any statistical research. It is essential that a strict control of compliance with the different associated tasks is performed. In the case of the QLCS, the INE Provincial Delegations play an essential part in the performance of these tasks. The collection of questionnaires and the recording thereof is carried out in the INE Provincial Delegations.
  
  The questionnaires referring to month m are submitted to the companies at the end of month m.
  
  Prior to processing the information, a comprehensive control of the data provided by the respondent units is performed, in order to ensure the validity thereof. The data received passes through a dual control:
  
  - A first filtering, simultaneous to the recording, is performed in the provincial delegations, and has the objective of detecting incomplete and erroneous questionnaires, as well as guaranteeing the coherence of the data recorded.
  
  - A second control, carried out in the central services, in order to avoid inconsistency between related variables and in the time series, which is combined with a macrofiltering based on the elevated data obtained.
  
  In any case, if any inconsistency were detected, the provincial delegation responsible for the questionnaire would establish telephone contact with the respondent in order to clarify the information.
  
  In general terms, the filtering is focused on the following aspects:
  
  - Detecting incomplete questionnaires: There must be certain data from the questionnaires, such as workers, agreed working day, total paid, etc.
  
  - Guaranteeing the consistency of the data: The data must respect the legal limits established with regard to working day, minimum wage, etc., and certain coherence filters, and therefore, overtime hours are not admitted without their remuneration, nor are temporary disability days without their remuneration.
  
  - Guaranteeing the time coherence of the main study variables. The objective is to detect possible errors in the data, through a comparison of the main variables with regard to the same variables in previous quarters.
- 18.5Data compilation
  
  In the cases of empty units (caused by either incidences or by non-response), total imputations of questionnaires are performed, for the purpose of increasing the quality of the quarterly estimators.
  In the QLCS, there are two means of imputation, depending on the information available:
  - If there is a questionnaire from the unit for the same quarter the previous year, the imputation is performed using the data on the unit in the previous year.
  - If there is no questionnaire from the unit in the same period the previous year, the questionnaire is imputed with the average of the variables estimated for its stratum.
  
  In order to obtain the elevated results, it uses separated ratio estimators, using the number of workers in the Social Security Contribution Account Directory as an auxiliary variable.
- 18.6Adjustment
  
  So as to contribute to the data analysis and interpretation, as of the first quarter of 2013, the main QLCS series for the entire economy are provided: Labour cost, total labour cost and other costs, per worker and per hour worked, corrected for calendar and seasonal effects.
  
  The seasonal adjustment has be performed according to the INE Standard for the correction of seasonal effects and calendar effects in short-terms series, which is available in the Methods and Standards section of the INE website.
  This Standard has been designed by the Deseasonalisation Working Group of the INE, which was created by the Board of Directors of the INE in May 2012, and it follows the European Union recommendations as set out in the ESS Guidelines on Seasonal Adjustment.
  
  The adjusted series of calendar effects and the adjusted series of seasonal and calendar effects are obtained with the software JDemetra+ (version 2.2.0), from the publication of data referring to 2018.
19Comment
- 19.1Comment
  
  From the first quarter of 2023, the other contributions variable and, therefore, the compulsory Social Security contributions variable includes the concepts of additional contribution and solidarity contribution of certain groups of employees that were not included in the information provided by the Social Security until now.
  
  From this quarter onwards, the Intergenerational Equity Mechanism created in Law 21/2021, of 28 December, on guaranteeing the purchasing power of pensions and other measures to reinforce the financial and social sustainability of the public pension system, is included.

Standardised Methodological Report

Quarterly Labour Cost Survey (QLCS)