Wages and salaries by place of work (thousands of dollars)
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 by place of work (thousands of dollars) please see the following tables
- In the annual state personal income and employment category: SA07 SA07N