unctad.org | Wages and Salaries
Wages and Salaries
"Wages and salaries include the value of any social contributions, income taxes, etc., payable by the employee even if they are actually withheld by the employer … and paid directly to social insurance schemes, tax authorities, etc., on behalf of the employee" (United Nations, The System of National Accounts, 1993, paragraphs 7.31-7.32).


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