Glossary:Index of gross wages and salaries - SBS
The index of gross wages and salaries is defined as the total remuneration, in cash or in kind, payable to all persons counted on the payroll (excluding agency workers), regardless of whether it is paid on the basis of working time, output or piecework and whether it is paid regularly. Included are social contributions, income taxes, etc. payable by the employee even if they are withheld by the employer and paid on behalf of the employee. Not included are social contributions payable by the employer, reimbursed expenses, training and other labour-related costs.