Compensation of employees
The compensation of employees is in the national accounts (VGR) the wages of workers . It is made up of gross wages and salaries , which in turn are converted into
- Net wages and salaries
- Income tax , solidarity surcharge , church tax
- Employees' social security contributions
split up, and from the
- Employers' social security contributions .
Employee remuneration, together with corporate and property income, forms the national income . As a share of the national income, it forms the wage share .
Source: own calculations according to StBA
Compared to gross national income
In the figure, the gross national income (GNI) is set equal to 100%. The four lower values in the figure, net wages and salaries (dark blue), social security contributions for employees (blue tiles) and employers (yellow tiles), and wage tax (black tiles) represent employee compensation.