GROSS PAY/TOTAL INCOME FROM EMPLOYMENT

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AUSTRIA
GROSS PAY/TOTAL INCOME FROM EMPLOYMENT
BRUTTOENTGELT

At personal level, term used as a generic expression for gross wage and gross salary: an employee's gross remuneration (wage or salary before the deduction of income tax and the employee's social insurance contribution).

In the distribution account of the National Accounts, it is used to mean total personal income from employment (as distinct from other forms of income from property, etc.) in the national economy as a whole, for which the international jargon is “compensation of labour”. It therefore denotes total wages and salaries including employers' social insurance contributions. (In Austrian usage, these latter contributions are also referred to as the social wage.)


Please note: the European industrial relations glossaries were compiled between 1991 and 2003 and are not updated. For current material see the European industrial relations dictionary.