Employee is considered to be the person carrying out an activity according to a certain specialty for a remuneration of a monetary salary or in kind payment, as a commission, etc., based on an individual work contract with the enterprise or the local unit (subsidiary, representative office), regardless of its ownership form, type of carried out activity, number of worked hours (part time or full time), and the contract duration (fixed or indefinite).

Number of employees by the end of the year represents the number of persons existing in the unit on the very last day of the year, employed with individual work contract / work relations for a determined or undetermined period of time (including seasonal workers, manager/administrator), who have worked or who were not able to fulfil their work duties because being on a sick leave, maternity leave, child care leave, annual leave, unpaid leave, benefiting from free time provided by law or set according to the work collective contract or those who have been furloughed, on strike, etc. The employees delegated to work abroad and those who are cumulating more jobs are not covered, as well as those who do not have their main work within the reporting unit.

The individual entrepreneurs who provide services to the unit based on some contracts of civil law are not included in the category of employees.

Average number of employees in the year of reference represents a simple arithmetic mean, resulting from the sum of the daily numbers of employees (excluding those whose work contract / work relations were suspended) from the year of reference – including the weekends, legal holidays and other non-working days – divided to the total number of calendar days (365 days).

The daily number of employees taken into account for the mean number excludes: the number of employees on unpaid leaves, sick leaves, on strike, delegated to work abroad and are paid only in foreign currency (or in MDL and foreign currency), and other unpaid absences.

The employees in technical unemployment, who benefit from an allowance from the basic salary, are included in the average number proportionally to the worked time provided in the work contract.

The part-time employees are included proportionally to the effectively worked time or according to the time provided in the individual work contract.

Effectively worked time covers the time worked within the normal work program set forth in the collective work contract and the additional time, during the working days over the normal work program, and during weekends, legal holidays, and other non-working days. It is expressed in thousand hours-persons.

The weekends and legal holidays, lunch breaks, paid leaves, sick leaves, work interruptions not imputed to employees and other are excluded.

Non-worked paid work covers the working days afferent to paid leaves; work accidents and professional diseases; legal holidays; work interruptions not imputed to employees; study leave, as well as other non-worked paid time (free days for special family events: marriages, births, deaths; leaving the place of work for public activities’ purpose; paid lunch breaks and rest time, or in any other cases set forth in the work collective contract or in the legislation); free days granted due to retirement, termination of the work contract due to reasons that are not imputed to the employees, transfer for duty interests to another locality, post installation, detachment; technical unemployment etc. The non-worked paid time also includes the hours paid exclusively by the employer. The non-worked hours paid from the state social insurance budget are excluded.

Average gross monthly earning represents the relation between the gross amounts calculated for employees by the economic and social units (remuneration fund) during the period of reference, regardless of the period of time for which these are due, and the average number of employees. The earning includes gross payments in monetary means or in kind, provided to employees, as a rule, over regular intervals of time, for the worked time and carried out work. The salary includes also the payments for the non-worked paid time, annual, seasonal bonuses of any other awards granted not regularly.

Average net monthly earning represents the relation between the gross amounts calculated for employees by the economic and social units during the period of reference (remuneration fund), regardless of the period of time for which these are due, except for the: income tax for natural persons’/ employees’ income and the individual contributions of state compulsory social insurance; individual premiums for health compulsory insurance (according to the in force quotas) and the average number of employees.

Expenditures for labor force (labor force cost) represents the totality of direct and indirect costs incurred by the employer for the labour force.

Labor force cost includes the direct and indirect expenditures for labor force.

Direct expenditures for labor force include: the amounts calculated for the worked time, amounts calculated for the non-worked time and payments in kind.

The amounts calculated for the worked time include:

• the gross basic salaries corresponding to the effectively worked time in the normal program and overtime (including indexation, allowances from the management, merit-based salaries, and other rights which are part of the basic salary according to the corresponding normative acts);
• top-ups and allowances granted as a percentage of the gross basic salary or fixed amounts;
• other top-ups to salaries according to the law or set forth in the collective work contracts;
• the bonuses granted during the year and the annual bonuses from the payroll fund, the 13th salary, the material assistance for paid leaves etc.;
• other amounts paid from the payroll fund, the net profit, other means according to the law or according to the collective work contracts (commissions from sale, value of the shares distributed to the employees or facilities for procuring shares, payments made by the employer to employees within some saving programs, etc.).

The amounts calculated for the non-worked time include the amounts calculated for: paid leaves, study leave, for holidays, special family events (marriage, birth of child, death, etc.), technical unemployment, etc.

Payments in kind include the amounts paid to the employees as remuneration of work, according to some normative acts or provisions of the work collective contracts in the form of products, rent payment, fuel, energy, transport, meals, etc.

Indirect expenditures for labor force represent the expenditures incurred by the employer, other than the remuneration of the personnel, such as: employer’s contribution for state compulsory social insurance, premiums of health compulsory insurance paid by the employer, vocational training costs, expenditures for personnel recruitment, medical check-up, individual protection equipment, special meals / protection, for hygiene-sanitary materials of protection, etc.

Average monthly labour cost per employee represents the totality of costs (direct and indirect) made by the unit for the labor force, in average, per employee; it is obtained as a relation between the annual amount for expenditures for labor force and the annual average number of employees, and the number of year months.

Budgetary sector – totality of units funded by the state budget, state social insurance budget, administrative-territorial units’ budget, and special means, regardless of the branch subordination.

Real sector – totality of units with financial autonomy, including those that benefit from budgetary allowances, regardless of the branch subordination, type of ownership and organizational-legal form.