Labour costs (in current R&D expenditures)


Labour costs, or compensation of employed personnel, comprise annual wages and salaries and all associated costs or fringe benefits, such as bonus payments, stock options, holiday pay, contributions to pension funds. The concept of labour costs also includes other social security payments and payroll taxes.

Data source

R&D surveys.

Source definition

OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.


To break down R&D expenditure by type of costs.