ANNEXES to the Commision implementing regulation (EU) 2025/XXX setting out the list and description of variables and their technical specifications, statistical classifications and precision targe...

Ref. Ares(2025)4172008 - 23/05/2025 EUROPEAN COMMISSION ANNEXES Luxembourg, XXX […](2025) XXX draft ANNEXES 1 to 2 to the Commision implementing regulation (EU) 2025/XXX setting out the list and description of variables and their technical specifications, statistical classifications and precision targets for the topic ‘structure of earnings’ pursuant to Regulation (EU) 2025/941 of the European Parliament and of the Council […] ANNEX I I.A List and description of variables The individual data concerning each local unit and each employee shall be provided in the form of two data sets with microdata records: Data set A: Records for the local units Data set B: Records for the employees The employee records shall be linked to the local unit records by a key which does not disclose the identity of the business. This could be a sequential number or an existing nonidentifying key, provided the same key is used for both the local unit and the employee records (KEY_L). Additionally, for easy identification of an employee, a non-identifying key for each employee (KEY_E) shall be provided which does not identify the person. Complete information shall be supplied for all variables on all microdata records unless marked ‘optional’ or ‘optional for local units that belong to enterprises with 1 to 9 employees’. When information is available for an optional variable, data should preferably be provided for all local units or employees. All items for...