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Compensation of employees (CE) is a statistical term used in national accounts, balance of payments statistics and sometimes in corporate accounts as well. It refers basically to the total gross (pre-tax) wages paid by employers to employees for work done in an accounting period, such as a quarter or a year. However, in reality, the aggregate includes ''more'' than just gross wages, at least in national accounts and balance of payments statistics. The reason is that in these accounts, CE is defined as "the total remuneration, in cash or in kind, payable by an enterprise to an employee in return for work done by the latter during the accounting period". It represents effectively a total labour cost to an employer, paid from the gross revenues or the capital of an enterprise. Compensation of employees is accounted for on an accrual basis; i.e., it is measured by the value of the remuneration in cash or in kind which an employee ''becomes entitled to receive'' from an employer in respect of work done, during the relevant accounting period - whether paid in advance, simultaneously, or in arrears of the work itself. This contrasts with other inputs to production, which are to be valued at the point when they are actually used. For statistical purposes, the relationship of employer to employee exists, when there is an agreement, formal or informal, between an enterprise and a person, normally entered into voluntarily by both parties, whereby the person works for the enterprise, in return for remuneration in cash or in kind. The remuneration is normally based on either the time spent at work, or some other objective indicator of the amount of work done. For social accounting purposes, CE is considered a component of the value of net output or value added (as factor income). The aim is not to measure income actually received by workers, but the ''value'' which labour contributes to net output along with other factors of production. The underlying idea is that the value of net output equals the factor incomes that it generates. For this reason, some types of remuneration received by employees are either included or excluded, because they are regarded as either related or unrelated to production or to the value of new output. In different countries, what is actually included and excluded in CE may differ somewhat. The reason is that the way in which workers are compensated for their labour may be somewhat different in different types of economies. For example, in some countries workers get substantial payments "in kind", in others they don't. Systems of social insurance also differ between countries, and some countries have little social insurance. One has to keep this in mind when comparing CE magnitudes for different countries. A compensation system has to be aligned to the mission, vision, business strategy and organizational structure of a company to design the compensation plan in an efficient way to can achieve the goals. Businesses within the same organization will have different competitive conditions, acquire different business strategies, and design compensation strategies. A general compensation plan consists of three components: a base compensation, rewarding incentives, and indirect compensation in form of benefits. ==Inclusions in the statistical concept== The United Nations System of National Accounts (UNSNA) conceptually includes the following items in the statistical aggregate: *Gross wages and salaries earned by employees and payable in cash. *cash allowances, overtime pay, bonuses, commissions, tips, and gratuities if paid by the employer to the employee. *Remuneration in kind paid by the employer to the employee valued at purchaser's prices, including meals and drinks, personal accommodation, uniforms worn outside of the workplace, vehicles or other durables provided for the personal use of employees, free personal travel, free personal fuel, recreational facilities, transport and parking subsidies, and creches for the children of employees. *Real or imputed social contributions and income taxes to government payable by the employee in respect of employment. *The value of the social contributions in respect of labor hired, which are paid by employers - these may be actual social contributions payable by employers to social security schemes or to private funded social insurance schemes for employees; or imputed social contributions by employers providing unfunded social benefits. *income of students from paid work, including the value they contribute through work for an educational institution. *income received by shareholders who are also employees of the corporation, and who receive paid remuneration (e.g. stock options) other than dividends. *income by outworkers who are paid by an enterprise for work done. * the value of the interest foregone by employers when they provide loans to employees at reduced, or even zero rates of interest for purposes of buying houses, furniture or other goods or services. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Compensation of employees」の詳細全文を読む スポンサード リンク
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