Główny Urząd Statystyczny

Remunerations resulting from using or disposing of copyrights or related rights.

They in particular include:

1) remunerations paid to an author or artist-performer from using his/her work or artistic performance by the entities paying the remuneration, if the production or artistic performance was created by the employees on the basis of labour agreement or by a natural person on a commission contract basis or under contract to perform a specific task or work

2) remunerations – royalties paid to authors or artists - performers by organisations of collective management of copyrights or related rights.

3) remunerations for research and development studies conducted by employees of research and development institutions constituting the exponent of creative activity.

Fees include as well:

1) remunerations and royalties paid to authors by authors associations,

2) remunerations for research and development studies conducted by employees of research and development institutions and higher education institutions beyond their obligatory working hours or beyond obligatory tasks – concerning exclusively creative work.

The average paid employment for a given reference period (e.g. month, quarter, year) is calculated on the basis of registered employment, after excluding persons employed abroad and converting persons employed non-full-time into full-time equivalent.

Converting persons employed non-full-time into full-time equivalent is done by multiplying the number of employees working non-full-time by appropriate indices that are the relation of the number of working hours of persons employed non-full-time to the number of working hours of persons working full-time, i.e. to nominal working time.

The average monthly paid employment is computed as arithmetic mean or by a simplified method, i.e. as a chronological mean or as the average of the sum of two days state.

The average paid employment computed by arithmetic mean method is the quotient of the sum of paid employment state on particular working days in a given month and the number of calendar days in the month.

Working days in the month include Sundays, holidays and bank holidays that may occur The paid employment level on those days is assumed to be as on the previous day or on the following day, if the month starts with a bank holiday. Establishing the paid employment level of the day, persons on leave without pay are not taken into account.

The average paid employment computed by chronological mean method is half of the sum of half of the paid employment level at the beginning of the month, the paid employment level on 15th day of the month and half of the paid employment level on the last day of the month.

The average paid employment computed by two days state mean method is counted as the half of the sum of paid employment state from the first and the last days of the month.

Using the simplified method, persons that took leaves without payment of more than 14 days are excluded from the level of paid employment.

The simplified method to calculate the average monthly paid employment is used only with regard to work places with stable staff situation. In the case of work places operating for less than a month (newly established, starting their activity in a reporting month, seasonal) as well as work places with big staff fluctuation (group lay-offs, intensity of leaves without payment, etc.) the arithmetic mean method is used.

The average paid employment: in quarter, from the beginning of the year till the end of a reporting period, in year, is the quotient of the sum of the average number of employees in particular months of: a quarter, reporting period, year, and the number of months in a given period respectively.

In the case where an enterprise (or an establishment) didn’t function for an entire: quarter, reporting period, year, the average paid employment is the quotient of the average number of employees from actually worked months and full number of months in: a quarter, reporting period, year respectively.

Personal wages and salaries are wages and salaries, and other benefits resulting from work paid of given out in kind (appropriately converted) to:

1) employees – due to employment contract,

2) outworkers – due to outwork contract,

3) adolescents from labour contract aiming at vocational training and adults who are finishing vocational training on terms laid down for adolescents.

Personal wages comprise in particular:

1) basic wages and salaries in hourly, piece, commission system , and other,

2) allowances for the period of working time and others (extra remunerations) for a particular character of work, special qualifications or working conditions,

3) statutory and performance related bonuses and awards

4) supplements for overtime,

5) additional wages and salaries for work performed within obligatory working hours but not resulting from the scope of duties,

6) wages and salaries for activities to be performed after hours in the work place or other place stated by the employer,

7) additional payments (compensatory allowances) (e.g. levelling to the amount of the lowest employee remuneration for work, determined by the Ministry of Labour and Social Policy on the basis of the Labour Code, at performing substituted work),

8) wages and salaries for the period of non-performance of work financed from employers’ resources (wages and salaries for holiday leaves, health recovery leaves, for the time of inability to work as result of sickness, the time of work stoppage not caused by fault of the employee, and others),

9) anniversary/jubilee awards, retirement and pension allowances, cash equivalents in lieu of leave, and others,

10) remunerations of deputies and senators, including additional remuneration, retirement and pension, and parliamentary allowances of deputies and senators,

11) allowance in kind (the value of the benefits in the part not paid by the employee) or their cash equivalents (e.g. allowance of coal, energy, food products), as well as uniform equivalents, if wearing of the uniform is obligatory under laws,

12) compensatory benefits (e.g. as a result of shortening a period of notice, compensatory allowances paid to employees who as a result of accidents at work or occupational disease experienced a permanent or long-term detriment to health).

Personal wages and salaries don’t include pays resulting from the employees’ disposal of copyrights to works created within employment contract.

Place, form and date of publishing (with consideration for frequency)

• Official Journal of the CSO - announcement of the President of CSO - within 7 working days of February(for Q4 the prevors year)

Legal acts pursuant to which an index is announced

once a year

Act of 28 November 2003 on supporting rural development from the Guarantee Section of the European Agricultural Guidance and Guarantee Fund.

Journal of Laws No 229 item 2273

Amendments: Journal of Laws2004 No 42 item 386, No 148 item 1551, No 162 item 1709; Journal of Laws 2005 No 10 item 64