Ecmoss "structure of earnings" years:

1- A "local unit questionnaire" on wage policies and description of employees.

A- Wage policies:
- Type of collective agreement in force;
- Financial participation agreement, profit-sharing in the company, company savings plan (PEE), group savings plan (PEG), collective pension savings plan (Perco), share purchase incentive plan;
- criteria for revising wages.

B- Description of employees:
- existence of union representatives, of employee and works council;
- obligation to renegotiate wages annually.

2- An "employee questionnaire" on the main elements that make up employee wages, employers' contributions, time worked, also provides individual information on employees.

A-Earnings and contributions :
- total gross annual pay and other wage elements;
- profit-sharing, shares;
- top-up by employer of company savings plans;
- access to stock-options;
- total employer contributions (provident scheme, supplementary retirement contributions, etc.);
- reasons for and amounts of wage increases.

B- Time worked during the year:
- paid hours (annual total from DADS);
- contractual working hours and hours actually worked;
- number of days of paid leave and days for reduced working time (RTT), days paid into a time savings account, days of absence for illness, accident, maternity, strikes, etc.

C- Individual information:
- type of employment contract, supervisory skills, seniority;
- profession and socio-professional category, level of qualification;
- highest diploma obtained.

Ecmoss "Labour cost" years:

1- The "local unit questionnaire" covers the labour cost and its main constitutive elements.

A- Social security contributions :
- total payroll;
- employer social security and provident scheme contributions and contributions to funds for paid leave;
- grants and subsidies for worker employment;
- apprenticeship tax;
- contribution to continuing vocational training and in the construction effort;
- payroll tax;
- contribution for not employing disabled workers.

B- Social welfare and bonuses:
- social expenditure (family benefits, luncheon vouchers, etc.);
- professional costs (transport, etc.);
- damages paid (dismissal, breach of work contract, retirement, early retirement);
- compensation: sick leave, maternity leave, partial unemployment;
- external costs for staff recruitment.

2- The "employee questionnaire" covers the main elements that make up pay and employer contributions and working hours.

A- Compensation :
- total annual gross wages and other elements of pay;
- profit-sharing, shares;
- top-up by employer of company savings plans;
- total employer contributions (provident scheme, supplementary retirement, etc.).

B- Time worked in the year:
- paid hours (annual total from DADS);
- contractual working hours and hours actually worked;
- number of days of paid leave and days for reduced working time (RTT), days paid into a time savings account, days of absence for illness, accident, maternity, strikes, etc.

Since 2013, overseas establishments (except Mayotte) are included in the survey.

Based on reference data for 2010, the survey covers the enterprises with at least 10 employees within the sectors of activity in NACE rev. 2 as follows : Sections B to N, O except state public service, P except the French Education Department and Q to S.

In 2008 and 2009, Section O was not covered at all.

For data up to and including 2007, the survey covers sectors of activity from sections C to K, M, N and O in NACE rev. 1.1