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Labor Cost and Payroll Tax Cuts: an Estimation at the Plant Level Between 1996 and 2008

Author

Listed:
  • V. COTTET

    (Insee)

  • S. QUANTIN

    (Insee)

  • V. RÉGNIER

    (Insee)

Abstract

This paper describes a methodology to estimate labor costs at the establishment level. This estimation is based on annual declarations of social data (DADS), which provide exhaustive data on gross wages paid by private and semi-public firms. The real cost of each job is estimated using the precise schemes of social contributions, including in particular the various measures of reductions of national social contribution. These data are used to describe the changes in the cost of labor and employment between 1996 and 2008, broken down by qualification. During this period, labor costs increased less for unskilled employees than for other qualifications, partly because the devices to reduce charges dampened the increases caused by the reduction of working time. In terms of employment, the share of high skilled employees mainly increased at the expense of the share of skilled workers. The share of unskilled workers remained roughly stable.

Suggested Citation

  • V. Cottet & S. Quantin & V. Régnier, 2012. "Labor Cost and Payroll Tax Cuts: an Estimation at the Plant Level Between 1996 and 2008," Documents de Travail de l'Insee - INSEE Working Papers g2012-12, Institut National de la Statistique et des Etudes Economiques.
    • Handle: RePEc:nse:doctra:g2012-12
    as

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    File URL: https://www.bnsp.insee.fr/ark:/12148/bc6p06zr565/f1.pdf
    File Function: Document de travail de la DESE numéro G2012-12
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    More about this item

    Keywords

    labor cost; national contribution insurance; exemptions from national contribution insurance for low wage; reduction of working hours; employment by skill;
    All these keywords.

    JEL classification:

    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
    • J82 - Labor and Demographic Economics - - Labor Standards - - - Labor Force Composition

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