EARNINGS AND LABOUR COSTS

Plača je zelo splošna beseda, ki nam kot taka ne pove veliko. Za boljše razumevanje je potrebno natančnejša opredelitev. V okviru plač lahko govorimo o osnovni plači, neto plači, bruto plači, minimalni plači, izhodiščni plači itd. Omeniti velja tudi dodatek za delovno uspešnost, ki predstavlja stimulativni del plače in pomembno vpliva na motivacijo delavcev. Tudi stroške dela lahko razumemo na več različnih načinov, saj predstavljajo zelo obsežno področje in tudi v tem primeru potrebna natančnejša opredelitev. Stroški dela vključujejo neto plačo, prispevke za socialno varnost, prehrano med delom, prevoz na delo in z dela, službena potovanja itd. V diplomskem projektu sem raziskal teoretične osnove plač in stroškov dela, nato pa analizira podatke, pridobljene na strani Statističnega urada RS, in na podlagi dobljenih rezultatov potrdil oziroma ovrgel v naprej postavljene hipoteze. Ugotovil sem, da so, med letoma 2008 in 2012, plače in stroški dela v povprečju najvišji v osrednjeslovenski regiji, moški pa so imeli v povprečju višje plače od žensk, starejši višje plače od mlajših, ljudje z višjo stopnjo izobrazbe višje plače od tistih z nižjo stopnjo izobrazbe, plače in stroški dela v javnem sektorju pa so bili v povprečju višji kot v zasebnem sektorju. Ugotovil sem tudi, da so v vseh primerih realne plače nekoliko nižje od nominalnih.Salary being a very general word, does not say much about its true meaning. In order to know exactly which of the many salaries we have in mind we have to precisely define its meaning. We can therefore talk about basic, net, gross, minimum, starting and many other salaries, while at the same time we must not forget to mention the performance-related pay added to one’s salary that can contribute to workers’ motivation. To avoid misinterpretation of labor costs we will have to clarify which labor costs are in question. Labor costs as such include the net salary, social security contributions, meal and travel allowances, motoring expenses or commuting to and from work, business trips etc. In the first part of my diploma paper I first examined the theoretical understanding of what salary and labor costs are, and then compared and analyzed the obtained data with the data from Statistical Office RS. On basis of that I confirmed four hypotheses and disproved one. The data for the years from 2008 to 2012 shows that the average salaries and labor costs were the highest in the Central region, men’s average salaries were higher than women’s, when compared salaries of younger and elderly people, the salaries of elderly people were higher, people with higher level of education had higher salaries compared to those with lower level of education, salaries and labor costs in the public sector were on average higher than the ones in the private sector. Moreover, I also noted that actual salaries are slightly lower than the nominal