Dáil Éireann Debate, Thursday - 8 December 2016
150. Deputy David Cullinane asked the Minister for Public Expenditure and Reform further to parliamentary question number 198 of 1 December 2016, if compensation of employees payable refers to gross pay or net pay; and if he will make a statement on the matter. [39277/16]
View answerThe European System of National Accounts 2010 (ESA 2010) defines "Compensation of employees" as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the accounting period. Compensation of employees consists of wages and salaries, and of employers' social contributions. This is, therefore, a gross pay measure but in ESA 2010 terms this relates to the whole of the General Government sector rather than the Exchequer pay bill as set out in the Expenditure Report.
