Compensation of Employees (COE) is the total remuneration paid by employers to their employees in return for work done. Compensation of Employees includes both wages and salaries and employers' social contributions. For more information see the Background Notes.
When examined by A21 sector, Manufacturing (C) activities was the largest sector by COE in 1995 and in 2018. Human Health and Social Work activities (Q) was the fourth largest sector by COE in 1995, increasing to become the largest in 2010 and 2015, and the second largest in 2018. Construction (F), the sixth largest sector by COE in 1995 increased to the second largest in 2005, then declined to the twelfth largest sector in 2015 before slightly recovering to the tenth largest in 2018. Education (P) which was the third biggest sector by COE in 1995 was the fifth largest in 2018. Public Administration (O) went from the fifth to the seventh largest from 1995 to 2018. Agriculture, Forestry and Fishing (A) declined from the eleventh biggest sector by COE in 1995 to the seventeenth biggest in 2018. The Financial and Insurance sector (K) increased from the seventh largest sector in 1995 to the fourth largest in 2018.
Users should note that these Output method data are presented from a National Accounts compilation perspective. Output and Value Added along with the Income method components of GVA/GDP are shown by sector. However, these figures do not take account of changes in employment numbers and consequently should not be used as proxies for comparisons of productivity or wage rates by sector. Output and Value Added data are a starting point for such analysis when used in combination with additional, relevant data.
Figure 5.1 Proportional composition of Compensation of Employees (COE) by A21 sector, 1995-2018
Proportional composition of Compensation of Employees (COE) by A21 sector, 1995
Proportional composition of Compensation of Employees (COE) by A21 sector, 2005
Proportional composition of Compensation of Employees (COE) by A21 sector, 2010
Proportional composition of Compensation of Employees (COE) by A21 sector, 2018
| GEO/TIME | Denmark | France | United Kingdom | Germany | Ireland | Luxembourg |
|---|---|---|---|---|---|---|
| 1995 | 30.7776193600649 | 30.1933259771766 | 26.9912650230362 | 31.6248744892621 | 21.0425633668101 | 25.8380593049563 |
| 1996 | 31.0126042694037 | 30.3743774647029 | 26.4798804614794 | 31.3997472288313 | 21.253219954816 | 25.3515633670179 |
| 1997 | 30.8502374837804 | 30.0009950942636 | 27.2934968255428 | 30.6289601051713 | 20.34199452097 | 24.3100991509826 |
| 1998 | 31.628773711084 | 29.7863338111225 | 27.4141444194657 | 30.2667875610718 | 19.3721919063113 | 22.9512936545409 |
| 1999 | 31.5660954332829 | 29.6830401019245 | 28.4619802139666 | 30.0575710219345 | 19.2807398140632 | 21.2632481556435 |
| 2000 | 30.0206442631924 | 28.8012674755996 | 28.9671502907431 | 29.7519693288468 | 18.8267130829655 | 19.3846287879888 |
| 2001 | 30.0494741384601 | 28.7444646948171 | 29.377092010031 | 29.3357282198898 | 18.5455585185162 | 20.4252078774617 |
| 2002 | 30.5176286912359 | 29.2755555300984 | 29.0878070536086 | 29.6167643917037 | 18.4459812482502 | 21.3913528725047 |
| 2003 | 31.0095484931687 | 29.6096591962419 | 29.1897274831987 | 29.2016217657662 | 18.6775172257351 | 21.3064475105455 |
| 2004 | 30.5768503732291 | 29.2894551129787 | 29.4147404771002 | 28.3502103330638 | 18.8437068615703 | 20.0723144728448 |
| 2005 | 29.7016586311077 | 29.0351825287776 | 29.5918430490876 | 27.450979924419 | 19.2303332347013 | 18.7687108234621 |
| 2006 | 29.0299271499092 | 28.6885218442647 | 29.3689857082223 | 26.4308364876342 | 18.9038555560054 | 16.838329473836 |
| 2007 | 29.1825265870961 | 28.3010803120735 | 29.4504579284176 | 25.7385564228788 | 19.069695734741 | 16.0260976782404 |
| 2008 | 29.1047389881577 | 28.3101043099126 | 28.9351926968829 | 25.840390997924 | 19.4419481511298 | 16.7144409069397 |
| 2009 | 31.4972836970984 | 29.9351511883039 | 29.230079235354 | 27.8978146548347 | 20.0107212444175 | 19.1851434191248 |
| 2010 | 30.5606859040615 | 29.3724223187173 | 29.1960491641157 | 26.8446868995589 | 19.6831019650968 | 17.2102567654737 |
| 2011 | 29.6731365305212 | 29.0051705354102 | 28.7840343441534 | 26.1595411040657 | 20.7487296434433 | 16.7890415634577 |
| 2012 | 29.0450027547381 | 29.1834866748133 | 28.5120962868995 | 26.9938063876352 | 18.5376942176859 | 16.5679756835572 |
| 2013 | 29.3639196846052 | 29.4831913210965 | 28.5657104482918 | 27.4784051778103 | 18.0227805913933 | 15.7195628271253 |
| 2014 | 29.4840573951053 | 29.6200788571134 | 28.4129492575613 | 27.6209397456386 | 17.5691752898938 | 14.2379119860777 |
| 2015 | 29.5516823624974 | 29.6282058237276 | 28.5583649208413 | 28.0494825766941 | 15.1269088045991 | 13.4279057926523 |
| 2016 | 29.7084030655209 | 29.8823419407325 | 28.8516024829527 | 28.3047927225716 | 15.2714608237608 | 13.8278529139381 |
| 2017 | 29.3478284210463 | 29.6542558787194 | 28.3113459475442 | 28.2612578505488 | 15.3129004526325 | 14.0068906593005 |
| 2018 | 29.2167644103063 | 29.5833940707038 | 28.273538316404 | 28.6010156260224 | 14.6411026100216 | 14.4772206566929 |
Ireland's COE as a percentage of Output initially remained relatively stable from 1995 (21%) before declining after 2011. This was particularly apparent with the 'level shift' in the national accounts in 2015 when it decreased to 15%. The Irish 2018 figure was 15%, which was less than the percentages for France (30%), Germany (29%) and the UK (28%). The EU Member State with the lowest COE as a percentage of Output in 2018 was Luxembourg (14%), while France (30%) and Denmark (29%) had the highest COE as a percentage of Output.
| X-axis label | Compensation of Employees (COE) |
|---|---|
| Luxembourg | 6.36850727829403 |
| Cyprus | 7.33316610864515 |
| Malta | 9.54207672223338 |
| Greece | 9.55407929709378 |
| United Kingdom | 11.2493462203026 |
| France | 11.4735733831866 |
| Netherlands | 11.5629373184748 |
| Latvia | 12.4946310454428 |
| Denmark | 12.5586842329645 |
| Ireland | 12.5912332473301 |
| Spain | 12.8651674045455 |
| Sweden | 12.9175690395762 |
| Belgium | 14.4524126744038 |
| Portugal | 15.0585627910102 |
| Finland | 16.0144224102066 |
| EU 28 | 16.620187633465 |
| Estonia | 17.0867726041287 |
| Bulgaria | 17.1188083084321 |
| Lithuania | 17.3507224140136 |
| Euro area 19 | 17.5282482378754 |
| Croatia | 17.7090082193173 |
| Austria | 19.3269702424299 |
| Romania | 20.1622091888058 |
| Italy | 20.8910956730261 |
| Poland | 21.796659450632 |
| Hungary | 21.843028418021 |
| Germany | 24.0963025100904 |
| Slovenia | 24.6776017603689 |
| Slovakia | 24.963265262345 |
| Czechia | 28.0868247116142 |
In 2018, Ireland's manufacturing COE as a percentage of total COE (13%) was lower than the majority of EU Member States. The highest reported manufacturing COE as a percentage of total COE in 2018 was in Czechia (28%), while the lowest was in Luxembourg (6%).
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