Définition
Wages and salaries are the payment for work agreed between an employee and his or her employer under the contract of employment in the private sector and for contractual agents in the public service, or employment for civil servants.
It includes the basic salary (or index-linked salary in the civil service) but also bonuses and allowances, compensation for overtime hours worked, employee savings (mandatory or optional profit-sharing, additional matching contributions), other indemnities and related compensations (residence allowance, family allowance, etc.) and payments in kind.
The salary is a kind of "price". Reduced to a unit of volume of work, which can be an hour (hourly wage) or a full-time equivalent (FTE wage), it enables jobs or work stations of different duration and working time to be compared.
Remarque
The annual analysis of wages enlists several sources constructed from social declarations or administrative data. Information about the private sector comes from the nominative social declarations (DSN), which follow the annual declarations of social data (DADS). Since 2009, information about the civil service has come from the information system on public service employees (Siasp), fed mainly by the State's monthly pay files for civil servants in the State civil service (SCS) and by the DADS, then by the DSN, for those in the local civil service (LCS), in the hospital civil service (HCS) and in some public establishments falling under the SCS.
These administrative sources are supplemented by two statistical surveys : the INSEE survey on labour costs and structure of earnings (Ecmoss) and the DARES survey on labour activity and employment conditions (Acemo).