In the national accounts, in accordance with the System of National Accounts, wages and salaries include the values of any social contributions, income taxes , etc., payable by the employee even if they are actually withheld by the employer for administrative convenience or other reasons and paid directly to social insurance schemes, tax authorities, etc., on behalf of the employee. Wages and salaries may be paid in various ways, including goods or services provided to employees for remuneration in kind instead of, or in addition to, remuneration in cash (SNA 7.32-7.42).

Wages and salaries in cash consist of wages or salaries payable at regular weekly, monthly or other intervals, including payments by results and piecework payments; plus allowances such as those for working overtime; plus amounts paid to employees away from work for short periods (e.g., on holiday); plus ad hoc bonuses and similar payments; plus commissions, gratuities and tips received by employees.

Wages and salaries in kind consist of remuneration in the form of goods and/or services that are not necessary for work and can be used by employees in their own time, and at their own discretion, for the satisfaction of their own needs or wants or those of other members of their households.

See also

• List of countries by monthly average wage
• List of countries by average wage
• List of countries in Europe by average wage
• Compensation of Employees (per hour)
  Compensation of Employees (per hour)
  The compensation of employees per hour is a measure for the financial well-being of a country's inhabitants. A similar measure is the GDP per capita. However, gross domestic product = compensation of employees + gross operating surplus/mixed income + taxes on production - subsidies...