1. Non-earnings compensation includes the following benefits paid by the employers: insurance (including labor insurance, national health insurance, group insurance, and occupational accident insurance), retirement fund allocations, retirement funds, dismissal/layoff compensations, employee benefits and other subsidies.
2. Average earnings refers to the total of regular earnings (including basic salary, fixed monthly subsidies and bonuses, and monthly full-attendance bonuses) and non-regular earnings (including overtime, year-end bonuses, and non-monthly performance bonuses) gained by employees. Those non-salary compensations such as insurance, retirement funds and dismissal/layoff compensation are not included.
3. Before 1997, the Directorate General of Budget Accounting and Statistics (DGBAS) only investigated relevant information for July of the year and published “Report of Earnings by Occupation”. Starting from 1997, the DGBAS began conducting statistical surveys for the whole year and published “Employee Turnover and Movement”. Relevant information can also be queried from the Report of Employee Accession and Separation rates and Labor Compensation Statistics (Employee Turnover and Movement Survey).