The relation of the sum of gross personal wages and salaries, fees paid to some groups of employees for work resulting from labour contract, payments resulting from participation in profit sharing or balance surplus in cooperatives and extra annual wages and salaries for employees of budget sphere units diminished by obligatory social insurance taxes towards disability and retirement pensions and sickness benefits paid by the insured person to an average number of employees at the time concerned; after excluding out-workers and persons employed abroad.

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