Wages and salaries
Wages and salaries consists of the monetary remuneration of employees, including corporate officers salaries and bonuses, commissions, pay-in-kind, incentive payments, and tips. It reflects the amount of payments disbursed, but not necessarily earned during the year.Wages and salaries is measured before deductions, such as social security contributions and union dues.In recent years, stock options have become a point of discussion. Wages and salaries includes stock options of nonqualified plans at the time that they have been exercised by the individual. Stock options are reported in wages and salaries. The value that is included in wages is the difference between the exercise price and the price that the stock options were granted.For more information, see Carol Moylan's paper "Treatment of Employee Stock Options in the U.S. National Economic Accounts".
Related Data Tables
For estimates relating to Wages and salaries please see the following tables
- In the annual state personal income and employment category: SA04 SA05 SA05H SA05N SA06 SA06N SA30
- In the county annual personal income and employment category: CA04 CA05 CA05N CA06 CA06N CA30
- In the quarterly state personal income category: SQ4 SQ5 SQ5H SQ5N SQ6 SQ6N