| Concepts
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ENTERPRISE: Legal entity (natural or legal person) that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations.
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REFERENCE PERIOD: The length of time for which data are collected, e.g. a specific day, month or year.
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STAFF: The persons who during the reference period participated in the business of the enterprise/institution, regardless of the duration of this participation, under the following conditions: a) staff bound to the enterprise/institution by na employment contract, receiving remuneration in return; b) staff which has ties to the enterprise/institution, who, for not being bound by na employment contract, does not receive regular remuneration for the hours worked or the labour supplied (e.g. owner-managers, unpaid family workers, active members of cooperatives); c) staff with ties to other enterprises/institutions who worked at the enterprise/institution and receive remuneration directly from it; d) persons in the above situations, absent for a period of no more than one month due to holidays, labour dispute, vocational training, as well as disease and occupational accident. The following persons are not considered to be staff: i) those in the situations described in a), b), and c) above and who are absent for a period of over one month; ii) workers with ties to the enterprise/institution who moved to other enterprises/institutions, receiving remuneration directly from the latter; iii) workers in the enterprise/institution whose remuneration is borne by other enterprises/institutions (e.g. temporary workers); iv) self-employed workers (e.g. service providers, that use the so-called 'recibos verdes', which is the popular name of the receipt form).
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STAFF COSTS: The value corresponding to fixed or periodical remuneration to staff, whichever the task performed at the enterprise, and social contributions of the enterprise: pensions and pension premiums, compulsory charges on remuneration, work and industrial disease insurance, employees benefit costs and other staff costs (basically including costs related to recruitment and selection, vocational training and occupational health services, sickness insurance, compensation for dismissal and optional pension supplements).
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