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. It was the second largest in 2017, replaced by Human Health and Social Work activities (Q). This had been the fourth largest sector by COE in 1995. Construction (F), the sixth largest sector by COE in 1995 increased to the second largest in 2005, then declined to the eleventh largest sector in 2015 before slightly recovering to the tenth largest in 2017. Education (P) which was the third biggest sector by COE in 1995 was the fifth largest in 2017. Public Administration (O) went from the fifth to the sixth largest from 1995 to 2017. Agriculture, Forestry and Fishing (A) declined from the eleventh biggest sector by COE in 1995 to the sixteenth biggest in 2017. The Financial and Insurance sector (K) increased from the seventh largest sector in 1995 to the fourth largest in 2017.
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, 1995-2017
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, 2017
| Denmark | France | United Kingdom | Germany | Ireland | Luxembourg | |
| 1995 | 30.7776628415963 | 30.1933259771766 | 27.0597249954867 | 31.789165187815 | 20.9217304653476 | 25.8380593049563 |
| 1996 | 31.0125624780595 | 30.3743774647029 | 26.5460147467998 | 31.5593658161334 | 21.1251192993772 | 25.3515633670179 |
| 1997 | 30.8502777933417 | 30.0009950942636 | 27.0798757156388 | 30.7824093375126 | 20.2183644444681 | 24.3100991509826 |
| 1998 | 31.628773711084 | 29.7863338111225 | 27.9429938454289 | 30.4191992425746 | 19.2437290952615 | 22.9512936545409 |
| 1999 | 31.5660954332829 | 29.6830401019245 | 28.5781368681722 | 30.224956852235 | 19.1579395496347 | 21.2632481556435 |
| 2000 | 30.0206442631924 | 28.8012674755996 | 28.9609147370765 | 29.8949073652886 | 18.6986371499243 | 19.3846287879888 |
| 2001 | 30.0494741384601 | 28.7444646948171 | 29.6326914789575 | 29.4465575555917 | 18.4213013623599 | 20.4252078774617 |
| 2002 | 30.5175972904927 | 29.2755555300984 | 29.3077556011757 | 29.7681726305311 | 18.3410455213829 | 21.3913528725047 |
| 2003 | 31.0095484931687 | 29.6096591962419 | 29.3489970160718 | 29.3197369397115 | 18.5653949338625 | 21.3064475105455 |
| 2004 | 30.5768503732291 | 29.2894551129787 | 29.5408792656 | 28.4255061308959 | 18.7281898603294 | 20.0723144728448 |
| 2005 | 29.7016862652876 | 29.0351825287776 | 29.6638348720537 | 27.4938138277057 | 19.1106154228049 | 18.7687108234621 |
| 2006 | 29.0299271499092 | 28.6885218442647 | 29.2545169813514 | 26.479685085247 | 18.788374683271 | 16.838329473836 |
| 2007 | 29.1825265870961 | 28.3010803120735 | 29.2123183659543 | 25.7316319779267 | 18.9551794649932 | 16.0260976782404 |
| 2008 | 29.1047389881577 | 28.3101043099126 | 28.8064674232233 | 25.799140190086 | 19.3359711932768 | 16.7144409069397 |
| 2009 | 31.4972836970984 | 29.9351511883039 | 29.4888806403948 | 27.8475819926289 | 19.9084578945047 | 19.1851434191248 |
| 2010 | 30.5606620388921 | 29.3724223187173 | 29.5680721453794 | 26.8410800978116 | 19.3355964974168 | 17.2102567654737 |
| 2011 | 29.6731365305212 | 29.0051705354102 | 28.9845448391006 | 26.159733111735 | 20.1961685181996 | 16.7890415634577 |
| 2012 | 29.0450248722657 | 29.1834866748133 | 28.8340587904353 | 26.9950312637943 | 18.286537191764 | 16.5679756835572 |
| 2013 | 29.3639196846052 | 29.4831913210965 | 28.7598566709836 | 27.4230227384811 | 17.934106532691 | 15.7195628271253 |
| 2014 | 29.4840573951053 | 29.6200788571134 | 28.438156556754 | 27.5710444201327 | 17.3610279545062 | 14.2379119860777 |
| 2015 | 29.5516613516134 | 29.6282058237276 | 28.6678134678656 | 27.9905787800919 | 14.8701723866193 | 13.3659562464774 |
| 2016 | 30.0037121438662 | 29.7866784503922 | 28.9394024692322 | 28.2633241741486 | 14.700178048524 | 13.639646466761 |
| 2017 | 29.7979660137358 | 29.6872851261231 | 28.7636949287433 | 28.244021533404 | 14.2358026640596 | 14.0403399273599 |
Ireland's COE as a percentage of Output initially remained relatively stable from 1995 (21%) before declining from 2011. This was particularly apparent with the 'level shift' in the national accounts in 2015 when it decreased to 15%. The 2017 figure was 14%, which was less than the percentages for France (30%), Germany (28%) and the UK (29%). The EU Member State with the lowest COE as a percentage of Output in 2017 was Luxembourg (14%), while Denmark had the highest percentage COE (30%).
| X-axis label | COE |
|---|---|
| Luxembourg | 6.59158507313818 |
| Cyprus | 7.04228654497708 |
| Greece | 9.64619111853805 |
| Malta | 9.69449485783424 |
| France | 11.5607545402856 |
| United Kingdom | 11.6398522699599 |
| Netherlands | 11.6420267826057 |
| Latvia | 12.4113982390897 |
| Ireland | 12.4337641198052 |
| Denmark | 12.5884401872211 |
| Sweden | 13.0653549116673 |
| Spain | 14.2876719086589 |
| Belgium | 14.6600262147351 |
| Portugal | 15.0918239227254 |
| Finland | 16.1712394739603 |
| EU 28 | 16.7617513661373 |
| Croatia | 17.2246728557982 |
| Lithuania | 17.2318219219609 |
| Bulgaria | 17.3191314007238 |
| Estonia | 18.1149033092083 |
| Austria | 19.3363958300741 |
| Romania | 20.3127464554233 |
| Italy | 20.7572962099385 |
| Poland | 21.4477009501352 |
| Hungary | 21.5023077789035 |
| Slovenia | 24.1830127010928 |
| Germany | 24.3990822827318 |
| Slovakia | 24.4201715401653 |
| Czechia | 28.4307139283009 |
In 2017, Ireland's manufacturing COE as a percentage of total COE (12%) was lower than the majority of EU Member States. The highest reported manufacturing COE as a percentage of total COE was in Czechia (28%), while the lowest was in Luxembourg (7%).
Go to next chapter Net Operating Surplus (NOS)
