Wages and salaries (D.11)

Wages and salaries in cash

4.03 Wages and salaries in cash include the values of any social contributions, income taxes, etc. payable by the employee even if they are actually withheld by the employer and paid directly to social insurance schemes, tax authorities, etc. on behalf of the employee:

wages and salaries in cash include the following kinds of remuneration:

1. basic wages and salaries payable at regular intervals;
2. enhanced rates of pay for overtime, night work, weekend work, disagreeable or hazardous circumstances;
3. cost of living allowances, local allowances and expatriation allowances;
4. bonuses based on productivity or profits, Christmas and New Year bonuses excluding employee social benefits (see paragraph 4.07c), '13th – 14th month' pay (annual supplementary pay);
5. allowances for transport to and from work, excluding allowances or reimbursement of employees for travelling, separation, removal and entertainment expenses incurred in the course of their duties (see paragraph 4.07a);
6. holiday pay for official holidays or annual holidays;
7. commissions, tips, attendance and directors' fees paid to employees;
8. ad-hoc bonuses or other exceptional payments linked to the overall performance of the enterprise made under incentive schemes;
9. payments made by employers to their employees under saving schemes;
10. exceptional payments to employees who leave the enterprise, if those payments are not linked to a collective agreement;
11. housing allowances paid in cash by employers to their employees.