Labour Cost Survey

In Austria in 2016, the average cost of an hour actually worked (including apprentices and sick-nursing students) was €32.53 for enterprises paying 10 and more employees. It was 14% more expensive in industries and construction, at €35.35, than in the services sector (€31.14). The annual labour costs per employee (comprising apprentices and sick-nursing students) totalled €49 080, i.e. the equivalent of €4 090 per month (twelfth of the year). In relation to the number of employees in full-time units (i.e. people in full-time employees and people in part-time employees converted into full-time jobs in accordance with their working hours), the average labour costs were €56 272 (annually) and €4 689 (monthly). A full-time job cost 10% more in production (€60 053) than in the services sector (€54 360).

Consideration of labour costs by economic branch reveals a wide spread: At the level of sections of ÖNACE 2008, labour costs per hour actually worked (including apprentices and sick-nursing students) in “Financial and insurance activities” (€54.43) were more than three times higher than in “Accommodation and food service activities” (€17.80). At the level of ÖNACE divisions they were almost five times higher in “Extraction of crude petroleum and natural gas” (€77.84) than in “Water transport” (€15.59). Besides that there is a clear connection between the level of the labour costs and the number of persons employed. The more people a survey unit employed, the higher the labour costs: in enterprises of 10 to 49 employees, the hour actually worked costs an average of €27.02; in units of 1 000 and more employees, €36.66. Regionally, labour costs were 10% higher on average in eastern Austria than in southern Austria and 7% higher than in western Austria. However, eastern Austria is very heterogeneous: Vienna was 13% above the Austrian average as highest federal province with €36.62 per hour actually worked. In Burgenland on the other hand, one hour worked was one fourth cheaper than in the Austrian capital (€27.49).

In 2016, labour costs (comprising apprentices and sick-nursing students) consisted of 73% of direct costs and 27% of indirect costs; an hour actually worked amounted to €23.87 of direct labour costs and to €8.66 indirect costs. Direct labour costs were well above average in “Activities auxiliary to financial services and insurance activities” (76%), whereas indirect labour costs were proportionally above average in “Air transport” (33%). Dividing labour costs (excluding apprentices and sick-nursing students) into direct remuneration paid in each pay period and incidental wage costs, a large share accounted for incidental wage costs in “Telecommunications” (59%); therefore, the incidental wage cost rate (i.e. incidental wage costs as a percentage of direct remuneration paid in each pay period) was also higher than the average here (141%). The more people are employed, the higher was the proportion of indirect labour costs and incidental wage costs (in units of 10 to 49 employees, 26% and 47% respectively; in units of 1 000 and more employees, 28% and 52% respectively).

The 2016 breakdown of the composition of total labour costs (including apprentices and sick-nursing students) shows that, on average, labour costs consisted of 73% gross wages and salaries, 24% employers’ social contributions, 2% taxes, 0.4% vocational training costs and of 0.2% other expenditure. Subsidies for reduction of the labour cost burden accounted for 0.5%. Of the gross wages and salaries, payments made in each period (direct remuneration paid in each pay period) made up 68%, payments not incurred with every remuneration were 18% (essentially 13th and 14th monthly salary, bonuses), and remuneration for days not worked (except sickness) were 12%. Of the employers’ social contributions, statutory social security contributions accounted for the bulk, at 80%, followed by guaranteed remuneration in the event of sickness (10%), statutory and collectively agreed redundancy payments (“old severance pay scheme”) and severance payments (5%) and collectively agreed, contractual and voluntary social security contributions (4%). Considered by ÖNACE 2008 sections, gross wages and salaries were proportionally the highest in “Education” (75%); likewise social security contributions (total) were the highest in “Construction” (because of payments to BUAK 28%). “Financial and insurance activities” as well as “Electricity, gas, steam and air conditioning supply” expended the most proportionally (0.8% each) on vocational training for its employees, whereas “Accommodation and food service activities” spent the least (0.1%).

In 2016, the number of hours actually worked by each employee (full and part-time employees converted into full-time units) amounted to 1 730. In industry and construction, the total amount of hours worked (1 699) was lower than in the services sector (1 746). On average, 2 083 hours had been paid for each employee. The share of working hours lost in hours paid was 17%.

Results of the labour cost surveys in the EU member states are published by Eurostat in a publicly available database.

The results of the Labour Cost Survey 2016 represent a total of some 101 000 local units with 2.64 million employees. A sample of 7 430 survey units (enterprises, consortia, public bodies, public sector enterprises and associations, societies) throughout industries and construction (sections B to F of ÖNACE 2008) and in nearly all parts of the services sector (sections G to N and P to S) were surveyed. Enterprises with fewer than ten employees and the branches “Agriculture, forestry and fishing” (section A) and “Public administration and defence; compulsory social security” (section O) were excluded. Labour costs are surveyed according to harmonised EU guidelines (Regulations (EC) No. 530/1999, No. 1737/2005, No. 698/2006) at intervals of four years. The Austrian survey 2016 was also based on the Regulation on Labour Cost Statistics (Federal Law Gazette II No. 126/2006, amended by Federal Law Gazette II No. 166/2017, available in German only).

Please consult our German website for tables and charts containing further information.

Results (overview): Labour costs

Labour Cost SurveyPrice in € *)Free Download

 
 

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The present publication informs in detail about the level, composition and development of labour costs in Austria and the EU for the years 2008 to 2017. Labour costs mean the total expenditure by ...

Release date: 04/2019 ISBN:978-3-903264-06-9

 
 

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Survey 2012 and annual statistics

The present publication informs in detail about the level, composition and development of labour costs in Austria and the EU for the years 2008 to 2013. Labour ...

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The present publication informs in detail about the level, composition and development of labour costs in Austria and the EU for the years 1996 to 2009. Labour ...

Release date: 04/2011 ISBN:978-3-902703-83-5

 
 

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