Flores makes it possible to describe paid employment across all industries and employers. The variables describe the number of employees and gross earnings for year N and year N-1, making it possible to calculate changes over one year.

The final product includes 5 files :

- the "companies" file, in which each row represents a legal unit identified by a Siren number ;

- the "establishment" file, in which each row represents an establishment (local unit of a company) identified by a Siret number;

- the "job count" file, in which each row corresponds to a cross-reference between an establishment and various characteristics of the jobs and/or the persons occupying them (gender, socio-professional category, etc.);

- the "TOP 20" file, which groups together establishments with more than 20 employees, for the purpose of distributing lists of establishments by the regional directorates;

- the "flow of employees" file, in which each row represents a grouped transfer of employees between two establishments

The main variables used to characterize establishments in Flores are :

- the main activity of the establishment (nomenclature NAF 732);

- the location down to the municipality level (geographical nomenclature on 1 January 2017);

- the legal category of the legal unit (nomenclature of legal categories, level III).

The counts of salaried positions are also described according to the nomenclature of socio-professional categories (PCS 1 position).

All these nomenclatures are available on Insee.fr, section « Nomenclatures ».

Flores covers all industries, with the exception of the activities of the Ministry of the Armed Forces.

Flores is used to measure :

- the number of employees at the end of the year, i.e. the number of salaried positions in the last week of December. A salaried position is defined as the intersection between an employee and a workplace establishment. The same person can therefore occupy several positions in several establishments, either successively during the year (change of job) or simultaneously (multi-activity);

- the number of employees in full-time equivalent (FTE). The calculation of FTE takes into account the ratio of full-time/part-time work: full-time jobs count directly for the number of days in the year, without taking into account the number of hours worked; for part-time jobs, the number of hours worked is divided by an annual hourly reference, based on the median of full-time jobs present all year round in the sector and social category of the job in question;

- gross earnings. They correspond to all employee wages and bonuses paid during the financial year.

Flores presents results at the level of enterprises (legal units) and establishments (local units), as well as at the sub-establishment level for certain cross-tabulations of individual characteristics (gender, socio-professional category, etc.).

Flores covers all employers (public service, private employers, including individual employers), with the exception of the activities of the Ministry of the Armed Forces.

Each file set covers two consecutive years, N-1 and N. Year 2017 thus covers the years 2016 and 2017.