Salaries and wagesMetadataPeriod: Every three yearsYear: 2020
|02. Metadata update|
|03. Statistical presentation|
|04. Unit of measure|
|05. Reference Period|
|06. Institutional Mandate|
|08. Release policy|
|09. Frequency of dissemination|
|10. Accessibility and clarity|
|11. Quality management|
|13. Accuracy and reliability|
|14. Timeliness and punctuality|
|15. Coherence and comparability|
|16. Cost and Burden|
|17. Data revision|
|18. Statistical processing|
|01.1. Contact organisation|
Statistical Office of the Republic of Serbia
|01.2. Contact organisation unit|
Earnings Statistics Group
|01.3. Contact name|
|01.4. Contact person function|
Head of Unit of Earnings statistics
|01.5. Contact mail address|
5 Milana Rakića, Belgrade
|01.6. Contact email address|
|01.7. Contact phone number|
+381 11 2412 350
|01.8. Contact fax number|
|02. Metadata update||Top|
|02.1. Metadata last certified|
|02.2. Metadata last posted|
|02.3. Metadata last update|
|03. Statistical presentation||Top|
|03.1. Data description|
The survey on earnings is based on data from the Tax Administration records, from the Individual tax return on accrued taxes and contributions (PPP-PD form).
Average earnings are calculated on the basis of the total amount of accrued salaries and wages for the reporting month and the number of full-time equivalent (FTE) employees.
Since earnings represent the largest part of the employers’ labour costs on one hand and on the other hand, the impact of earnings is significant both for achieving and preserving the living standards and social security of employees, as well as for use and consumption of commodity funds, average earnings present a significant indicator of economic development, being simultaneously the means of directing it.
Statistical data on average salaries and wages are, in accordance with applicable legal regulations, used for calculating numerous financial categories.
The calculation of average salaries and wages includes employees with indefinite or fixed-term employment contract, as well as employees in temporary or occasional employment. Incomes of persons who work on the basis of service contract or author contract are not considered as salaries and wages.
|03.2. Classification system|
|03.3. Coverage - sector|
All activity sections, from section A – Agriculture, forestry and fishing to section S – Other service activities are covered.
|03.4. Statistical concepts and definitions|
Earnings (salaries and wages), in the survey on wages and salaries (in accordance with the Labour Law and the Law on Personal Income Tax), include all payments to employees to which the corresponding taxes and social security contributions are paid (gross earnings).
Net earnings are earnings without any related taxes and contributions.
In accordance with Article 105 of the Labour Law, earnings of employees with indefinite or fixed-term employment contract include all remuneration for the work done and the time spent at work, earnings based on the employee’s contribution to the business success of the employer (awards, bonuses) and other earnings based on employment, in accordance with the general act and the employment contract.
In accordance with Article 13 of the Law on Personal Income Tax, earnings also include remuneration of employees in temporary or occasional employment (based on contract for performing temporary or occasional jobs – Article 197 of the Labour Law), as well as personal earnings of entrepreneurs.
Earnings of employees include:
Earnings of employees do not include:
When calculating average earnings, all data from tax return forms that are submitted within 45 days after the expiration of the month to which the average earnings relate are included.
Average salaries and wages are calculated by dividing the total mass of accrued salaries and wages by the total number of employees expressed as the full-time equivalent (FTE).
Coefficient from 0 to 1.5 is assigned to each employee depending on the number of hours spent at work. Thus, for example, an employee who worked 80 hours in the month in which the full number of working hours is 160 is calculated as 1/2 of the employee (i.e. the coefficient for the employee is 0.5). In this way, employees, who work with several employers and/or in various activities and types of ownership, are covered by all employers, and their number is not multiplied, while the earnings are attributed to the activity and the type of ownership in which they are actually realized.
According to the modality of employment, employed persons are employees with indefinite or fixed-term employment contract and employees in temporary or occasional employment.
Salaries and wages by modality of employment are based on the income type.
Public sector is the part of national economy covering general government, as well as non-financial enterprises under government supervision (public enterprises) who are primarily engaged in commercial activities (Law on Budgetary System, “Official Gazette of RS”, No. 54/2009, 73/2010, 101/2010, 101/2011, 93/2012, 62/2013, 63/2013, 108/2013, 142/2014, 68/2015 and 103/2015). Therefore, the public sector covers the beneficiaries of budgetary funds in education, culture, health, social work activities, government administration as well as public enterprises which are founded by the State or local self-government units which perform activity of general interest (Law on public enterprises and performing activities of general interest, “Official Gazette of RS”, No. 119/2012, 116/2013 and 44/2014).
The public sector is broken down into the following subsets:
The status of a business entity determines whether a business entity is a legal entity or not.
|03.5. Statistical unit|
The statistical unit is any accrued type of income that has the character of earnings and which is reported by a legal entity or physical person through the PPP-PD form, regardless whether that income relates to employees with indefinite or fixed-term employment contract or employees in temporary or occasional employment.
|03.6. Statistical population|
All business entities from the Statistical Business Register (SBR) that submitted an electronically filled-in tax return form (PPP-PD form) with accrued salaries and wages to the Tax Administration are included in the survey.
In order to obtain data on average salaries and wages, only accrued types of income that have the character of earnings are taken into account, for which, in addition to taxes, contributions on earnings are also accrued. If more than one type of income is calculated for one person, of one or more payers, each type of income is considered separately in order to be classified according to the characteristics of the recipient, and according to the characteristics of the payers.
Other payments that have the character of earnings (the difference in earnings of a person in public office, contributions to earnings without accrued earnings, a gift to children for New Year and Christmas – above a non-taxable amount) are included in the earnings of the recipient only in cases when the basic salary is accrued.
|03.7. Reference area|
Republic of Serbia.
Starting from 1999 the Statistical Office of the Republic of Serbia has not at disposal and may not provide available certain data relative to AP Kosovo and Metohija and therefore these data are not included in the coverage for the Republic of Serbia (total).
|03.8. Coverage - Time|
From January 2018, the data source for calculating average salaries and wages is the Tax Administration data collected through an electronic tax return form (PPP-PD).
Until January 2018, data on average salaries and wages were provided on the basis of the Monthly survey on employees and their salaries and wages (RAD-1), which was implemented since 1963.
See section 15.2.
|03.9. Base period|
|04. Unit of measure||Top|
|04. Unit of measure|
|05. Reference Period||Top|
|05. Reference Period|
The calculation of average salaries and wages for the month includes the data on accrued salaries and wages from tax returns that are submitted within 45 days after the end of the month to which they relate.
|06. Institutional Mandate||Top|
|06.1. Institutional Mandate - legal acts and other agreements|
- Official Statistics Law
- Resolution on the Programme of official statistics
- Regulation on the Plan of official statistics for the current year
* The above documents are available at SORS website: www.stat.gov.rs/en-US/o-nama/dokumenti
|06.2. Institutional Mandate - data sharing|
|07.1. Confidentiality - policy|
Data confidentiality is stipulated by:
- Official Statistics Law (Official Gazette of RS, number 104/2009), Articles 44, 45, 46, 47, 48, and 49.
- Rulebook on statistical data protection in the Statistical Office of the Republic of Serbia
- Guidelines on measures of data and information protection in the Statistical Office of the Republic of Serbia
|07.2. Confidentiality - data treatment|
Confidential data are treated according to the confidentiality related policy rules. See Official statistics law.
|08. Release policy||Top|
|08.1. Release calendar|
Calendar of releases is available at SORS website on the 1st day of December every year for the forthcoming year (http://www.stat.gov.rs/en-US/calendar).
All SORS releases are launched at 12.00.
Any divergence from the defined time schedule are announced in advance and explained in the Calendar.
|08.2. Release calendar access|
Calendar of releases is available at SORS website:
|08.3. Release policy - user access|
In line with the Official Statistics Law ("Official Journal of the RS", No. 104/2009) and European Statistics Code of Practice all users are treated equitably. Data on wages are published on the SORS website, after which those data are simultaneously accessible to all users. Every deviation from the plan published in the Publications Calendar shall be previously announced and explained.
|09. Frequency of dissemination||Top|
|09. Frequency of dissemination|
Monthly data are published 55 days after the end of the month to which they relate.
In April, data on average wages by gender and distribution of earnings are published, for September of the previous year
|10. Accessibility and clarity||Top|
|10.1. Dissemination format - News release|
|10.2. Dissemination format - Publications|
Statistical release ZR10 – Average salaries and wages per employee, monthly
|10.3. Dissemination format - online database|
|10.4. Dissemination format - microdata access|
Microdata are accessible at user’s demand in accordance with principles defined in Official Statistics Law http://www.stat.gov.rs/media/2322/zakon_o_statisticie.pdf and rules defined by “Rulebook on the method of using and providing the data produced by the Statistical Office of the Republic of Serbia” http://www.stat.gov.rs/media/2344/rulebook-on-the-method-of-using-and-providing-the-data-produced-bythe-sors.doc
|10.5. Dissemination format - other|
|10.6. Documentation on methodology|
Methodological explanations are available on the SBS website, link:
|10.7. Quality management - documentation|
|11. Quality management||Top|
|11.1. Quality assurance|
The SORS quality management system is relied on the Serbian official statistics mission and vision, as well as on the European Statistics Code of Practice – CoP and the Total Quality Management – TQM principles, which together make the common quality framework of the European Statistical System (ESS).
For more information, please see the documents at http://www.stat.gov.rs/en-US/o-nama/sistem-upravljanja-kvalitetom.
|11.2. Quality management - assessment|
Data on accrued salaries and wages are based on reliable data from appropriate administrative sources and surveys. The degree of accuracy is high. Before publishing the results, extensive data quality control is performed.
A comparative analysis of data on average salaries and wages obtained through the Monthly statistical survey RAD-1 and the data from the Tax Administration records for 2016 and 2017 showed high compliance of data. This confirms quality of data obtained by the RAD-1 survey, as well as quality of data from the Tax Administration records (PPP-PD form), which is used as a source of data on average salaries and wages starting from 2018.
The use of administrative sources for obtaining data on average salaries and wages is in line with international recommendations, standards and practices.
|12.1. User needs|
In addition to the data published in the regular publications of SORS, special processing is done at the users’ request.
|12.2. User satisfaction|
On biennial basis (once in two years), by the means of web interview, implemented is the User Satisfaction Survey. The survey results are available at SORS website: http://www.stat.gov.rs/en-US/o-nama/sistem-upravljanja-kvalitetom.
Covered are all business entities that have submitted an electronically filled-in PPP-PD tax return form with accrued salaries and wages to the Tax Administration, and which are in SBR (legal entities and state bodies, representative offices or branch offices of foreign legal entities, entrepreneurs).
The salaries and wages of the following categories of recipients are covered:
|13. Accuracy and reliability||Top|
|13.1. Overall accuracy|
The survey is based on data from administrative sources, which ensures high level of coverage and data quality.
|13.2. Sampling error|
|13.3. Non-sampling error|
|14. Timeliness and punctuality||Top|
The data are published 55 days after the end of the month to which they relate.
All data are published according to the Release calendar.
|15. Coherence and comparability||Top|
|15.1. Comparability - geographical|
The same concept of obtaining and calculating average salaries and wages is applied in the entire national territory.
Data for smaller territorial domains than total of the Republic of Serbia are not comparable with the data before 2018. From 2018, average earnings by municipalities refer to the municipality of residence, while data from the RAD-1 survey referred to the municipality of work of the employee.
|15.2. Comparability - over time|
In the time series from 1963 to 2018, there are four breaks: 1997, 2001, 2009 and 2018.
So as to provide data comparability while calculating the indices, the data for the year preceding the year of break in series were calculated from the same source and in the same manner as the data for the year in which the time series break occurred.
|15.3. Coherence - cross domain|
|15.4. Coherence - internal|
See section 11.2.
|16. Cost and Burden||Top|
|16. Cost and Burden|
Data are taken from administrative sources (Tax Administration records), thus reducing the survey costs to a minimum. Also, the reporting units are no longer obligated to fill in and submit data every month.
|17. Data revision||Top|
|17.1. Data revision - policy|
The SORS general revision policy constitutes the global frame ensuring that each statistical domain shall define its own revision policy in compliance with its specific nature.
The general SORS revision policy determines:
- general rules of revisions of the published data,
- forms of informing users as regards the possible causes of revisions,
- categories of revisions, and
- documents covering all aspects of revisions.
The general SORS revision policy is available at http://www.stat.gov.rs/media/2332/general-revision-policy.docx.
|17.2. Data revision - practice|
Previously published data on salaries and wages cannot be changed due to the application of these data in many laws and regulations.
|18. Statistical processing||Top|
|18.1. Source data|
|18.2. Frequency of data collection|
|18.3. Data collection|
Data from Tax Administration. Tax Administration’s data are transmitted electronically, through web service, i.e. FTP service (File Transfer Protocol), via a secured network of the Administration of General Affairs of government bodies of the Republic of Serbia. Data are taken on the 15th day of the month.
Data from SBR. Data on economic activity, type of ownership and status of a business entity are taken from the SBR database.
Use of data from RAD-1/G survey. For organisational units that perform economic activity other than registered, average earnings are calculated on the basis of the structure of earnings and the number of employees to whom earnings relate, which are taken from the Annual Survey on earnings of employees RAD-1 / G (September 2020).
|18.4. Data validation|
In order to obtain data of a good quality, data control is carried out in several phases:
Data checks are performed by automated procedures and by experts’ data analysis. Data is compared with data from the previous period.
About 3% of records (individual calculation of the tax on deduction) are excluded from the contingent allocated to the processing of data on average salaries and wages. These records do not fully meet the requirements necessary to be taken into account when calculating average earnings (tax return records that do not contain all the necessary elements of earnings: tax, contribution, net earnings as well as outliers).
|18.5. Data compilation|