Labour costs and their structure data aim at acquiring information on total labour costs and their structure in breakdown by economic activity and sector, as well as obtaining source data for the calculations of labour cost indices in compliance with the European Parliament, Council and Commission Regulations.


Remuneration for the work accomplished, as well as, payments for the hours not worked, but paid by employer. Direct remuneration includes basic wages and salaries, payments for time worked or for the amount of work done, regular or non-regular allowances and bonuses (including additional payments to annual leave, leave allowance; compensation for leave not used), additional payments for overtime work and work on holidays, payments for annual and additional leave; payments for other days not worked, but paid by employer (idle time, personal holidays, donor days etc.), payment of sick-leave certificate A.

Both compulsory and voluntary social contributions to employees or for the sake of employees – employers' state mandatory insurance contributions; employers’ social contributions for additional insurance of pensions, for life, accident and health insurance; employers’ direct allowances to employees (payments in celebrations, weddings etc.); awards in cash and in kind; allowances for the health care; payments to employees leaving the enterprise; remuneration for the health harm because of the work obstacles; scholarships, tuition charges for the employees and their family members etc.

The total labour costs are formed by the employer’s expenditure necessary to employ the staff.

The labour costs include remuneration for the work done both in money (direct remuneration) and in goods and services (wages and salaries in kind); employers’ compulsory and voluntary social contributions paid for the employees; employers’ direct social contributions to employees, as well as other costs arising when employing the workforce. 

In calculations the wage and salary subsidies are subtracted from the labour costs.

Vocational training costs paid by employer, recruitment costs, business risk state duties for all employees during the certain time period and other labour costs. Data include only business risk state duty.

Private sector includes commercial companies with central or local government capital participation up to 50%, commercial companies of all types without central or local government capital participation, individual merchants, and peasant and fishermen farms with 50 and more employees.

Public sector is central and local government institutions and their commercial companies, commercial companies with central or local government capital participation 50% and over, foundations, associations, funds and their commercial companies.

Remuneration subsidies (employers’ contributions compensated from the state budget) – financing from the state budget or State Employment Agency to the employer for the wages and salaries of unemployed engaged in salaried temporary jobs, disabled persons and other resident groups engaged in activities of employment support.

In calculations the remuneration subsidies are subtracted from the sum of labour costs.

Wages and salaries in kind consist of gross payments on goods and services provided free or at reduced prices by employers; those wages and salaries in kind represent an additional income. Wages and salaries in kind include: goods and services for private use; expenditure to provide employees with living space; employer’s expenditure on use of company car for private needs; food vouchers and catering compensations; expenditure to provide kindergarten; payments to cover transportation costs necessary to get to work and back; partial or full payment on cell phone (for work and private needs) bills etc.

Data availability

Dissemination Format and Release Calendar

Theme Reference period Planned release datesort icon Remarks
Labour costs and their structure
  • 1st quarter 2018
Labour costs and their structure
  • 2nd quarter 2018
Labour costs and their structure
  • 3rd quarter 2018

Theme Reference period Actual release datesort icon Remarks
Labour costs and their structure
  • 2017
Labour costs and their structure
  • 4th quarter 2017
Labour costs and their structure
  • 3rd quarter 2017
Labour costs and their structure
  • 2nd quarter 2017
Labour costs and their structure
  • 1st quarter 2017


Download CSB publications on various time periods (starting from 2007) in section E-publications.

Data on labour costs and their structure are available in the monthly bulletins and statistical yearbooks. Publications are available in E-publications section under topic "General Statistics".


Data are compiled, calculated and published by using:

  • Statistical Classification of Economic Activities in the European Community, Rev. 2 (NACE Rev. 2);
  • Classification of Administrative Territories and Territorial Units of the Republic of Latvia (CATTU);
  • Classification of Institutional Sectors.

A Classification Catalogue with classification codes and their explanations has been published on the CSB website.

Customised data sets

If you would like to obtain statistical data that are not available in publications or in the CSB online data base, please send us an information request:
 - postal mail: 1 Lāčplēša Street, Riga, Latvia, LV-1301;
 - e-mail: info [at] csb [dot] gov [dot] lv;
 - visiting Information centre.

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Data collection

Survey method and source data

Data on labour costs are obtained by surveying enterprises, central government institutions, local governments and institutions thereof and institutional units.

Information is acquired by compiling questionnaires developed by the CSB – quarterly statistical reports on activities of merchants, institutions, foundations, associations and funds (2-Labour, 2-Labour-municipalities, 2-Labour (short)), and administrative data.

Statistical report form 2-Labour (short), containing fewer indicators than form 2-Labour, is submitted by individual merchants, foundations, associations and funds employing 7–49 persons. Form 2-Labour-municipalities submitted by local govermments and municipal insitutions. All other statistical units included in the sample submit statistical report form 2-Labour.

Administrative data are acquired with the help of CSB calculations based on the State Revenue Service information from the Report on state social security compulsory payments from employee income, Income Tax and Business Risk State Duty during the reference month, from the Report regarding the employment income, personal income tax and state mandatory social insurance contributions of the payers of the income tax for seasonal farm workers and from Micro-enterprise Tax Declaration.

Information is compiled on all fields. Data by kinds of economic activity are compiled by the main kind of activity which includes also all the other activities of the respondent, except centralized accountancies of the local governments, which submit data separately on following sectors:

  • Electricity, gas, steam and air conditioning supply;
  • Public administration and defence; compulsory social security;
  • Education;
  • Residential care activities;
  • Social work activities without accommodation;
  • Creative, arts and entertainment activities;
  • Libraries, archives, museums and other cultural activities;
  • Cleaning activities.

Stastistical Population

Target population are all statistical units (state and local government budgetary institutions, state and local government merchants, private commercial companies, individual merchants, peasant and fishermen farms employing 50 persons and more, foundations, associations and funds employing 1 and more persons) economically active in 2017.

Target population of the survey does not include:

  • religious organisations;
  • rural handicraft enterprises;
  • family businesses;
  • natural persons performing economic activity.

Target population does not include also statistical units having NACE Rev. 2 classification economic activity code starting with 97 or 98.

Target population Number of employees
1–6 7–9 10–49 50+
State and local government budgetary institutions full-scope survey
State and local government merchants full-scope survey
Private commercial companies imputed sample survey full-scope survey
Individual merchants imputed sample survey full-scope survey
Peasant and fishermen farms not surveyed full-scope survey
Foundations, associations, funds State and local government foundations (SVTK* code starts with 1 or 2) full-scope survey
(SVTK* code does not start with 1 or 2)
imputed sample survey full-scope survey

* SVTK – CSB Typological Classifier of Statistical Units.

Sample size

Each quarter of 2017 more than 7 thsd respondents are surveyed. Budgetary institutions, businesses with government or local government participation 50% and more and all businesses of the private sector with 50 employees and more are surveyed completely. Other statistical units are surveyed with the help of simple stratified sample, which is carried out in earlier formed stratum by kind of economic activity and size of enterprise (by number of employees).

Target population Sample size Frame %
State and local government budgetary institutions 992 992 100
State and local government merchants 457 457 100
Private commercial companies 5 830 14 677 40
Individual merchants 27 120 23
Peasant and fishermen farms 7 7 100
Foundations, associations, funds 179 397 45
Total 7 492 16 650 45

Sample, regardless all other pre-conditions, includes 1115 general government sector enterprises (institutional sector classification code starts with S13).

Statistical processing

Calculation methods

Information is obtained from the reports on the quarter filled by the respondents. The information obtained from the respondents is summarized with the help of weights set for the each sample unit. Information is compiled according to the main economic activity of the respondent. Report indicators multiplied with the weights firstly are summed at class (4-digit), group (3-digit), division (2-digit) and section (letter) level in compliance with NACE Rev. 2.

With an aim to estimate imputations of non-responding and directly not surveyed statistical units and credibility of data acquired by using weights, data are analysed each quarter. Summary indicators are compared with previous periods and administrative data sources.

Data revision

Quarterly data are revised every quarter starting from the beginning of the year.

Annual data are not revised.


Comparability over time

Comparable data available from 2005.

International comparability


Statistical Office of the European Union (Eurostat) compiles and publishes results of labour costs survey on its website. The information is available on the European Union and Eurozone as a whole, as well as, on every country separately. It can be found in section Statistics/ Population and social conditions/ Labour Market (including the Labour Force Survey)/ Labour costs/ Database:


Confidentiality of the information provided by respondents is protected by the Section 17 of the Statistics Law stipulating rights and obligations of the Central Statistical Bureau of Latvia and other state authorities producing official statistics. Read more

Contact person on methodology

Name Surname Phone number Position Email
Lija Luste 67366917 daļas vadītājs

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