The Labour Cost Survey (LCS) collect information about the costs employers have for their employees. The results describe for example the labour costs per hour worked in different sectors and countries.

This is a European survey carried out in each EU Member State every four years. Statistics Sweden carries out the survey on behalf of the Swedish National Mediation Office, which is responsible for official statistics on wages and labour costs in Sweden.  

Data should be submitted about the number of employees, hours, salary costs, benefits in kind, social insurance contributions, other labor costs and subsidies.

The data should refer to the reference period 1 January to 31 December 2024.

Respondents need to prepare the reporting. We recommend the respondents to read the following instructions, which outline what is needed when it is time to fill in the online questionnaire.

Enclosed are the instructions and a form providing the requested information. Additional clarifications may be added to the instructions.

Instructions (pdf)
Viewing form (pdf)

Payroll systems contain much of the data that will be requested. Please check that employees are correctly entered in the personnel register, that the requested information is linked to the correct salary types, and that any period of absence is registered prior to reporting. In some payroll systems, it is possible to export a statistics report as a basis for this survey. Contact your system provider if you have any questions about this.

Some information can also be retrieved from the accounting section of financial systems. If data is retrieved from both a payroll system and a financial system, you must ensure that the information is consistent. For example, check that the financial figures refer to the employees who are to be included in the survey.  

Pre information about the data collection for the reference year 2024 was sent out in May 2024 to enterprises and organisations selected in the survey.

Login details for reporting will be sent out in March 2025.

The final date to respond is 23 April 2025.

What is important to consider when I contact Statistics Sweden regarding the survey?

Please provide your Corporate ID number, name, e-mail and phone number, so we can handle your case faster. Also, specify that it concerns the Labour Cost Survey (LCS).

When should I report the data?

The reporting period for the year 2024 starts in March 2025.

The final date to respond is 23 April 2025.

We already know who will be the contact person and want the survey to be sent to this person, how do we proceed? 

Please contact us and provide your contact details. When the survey is sent out in the spring of 2025, it will be advantageous if the letter reaches the appropriate person in your organization directly.

Our enterprise has merged with another enterprise, what should we do?

Provide us with your Corporate ID number, the Corporate ID number of the enterprise you merged with, and the date of the merger. We will then get back to you.

Our enterprise has closed down and no longer has any operations, what should we do?

Please contact us and provide your Corporate ID number and the date when the enterprise was closed down. If the business continues under another organisation, also provide us with that Corporate ID number.

What should we do if a selected local unit has closed down or does not have any employees?

Please contact us and provide the local unit number (CFAR number) and the name of the local unit that has closed down or no longer has any employees. Additionally include the date when the local unit closed down and indicate whether operations have continued at another local unit under the same Corporate ID number. If so, provide the address and name of the other local unit.

 What should we do if we have difficulties submitting data for the full year 2024?

- If you have a split financial year:
Sum up the parts of the two financial years that fall within the calendar year 2024. If this is not possible, you may report the split financial year by selecting the financial year that covers the majority of 2024. Report which period the data refers to and comment on this when you submit the data.

- If you have other reasons:
If information is not available for the full year 2024, due to for example change of payroll system or seasonal operations; please state the period for which you are providing the data and explain the reason for the deviation from the calendar year 2024.

 Remember that all data should refer to the same period.

Which units are included in the survey?

The survey covers both the private and public sector. The selected unit is the Corporate ID number for enterprises, regions, and parts of the governmental sector. For municipalities and other parts of the governmental sector, the selected unit is the local unit (CFAR number). To ensure the reliability of the statistics, it is important that all selected units report the requested information.

Do we have to provide information?

Yes, it is a statutory obligation to provide information to Statistics Sweden for the Labour Cost Survey. For more details, please read more in the section on ‘Legal Information’.  

The results will be primarily published on Eurostat’s website.

Part of the results will also be published under the subject area Labour Market on Statistics Sweden’s website Labour Cost Survey (LCS).  

There is a statutory obligation to provide information under the Official Statistics Act (2001:99). The statistics are also regulated by the Official Statistics Ordinance (2001:100) and the regulation for the Swedish National Mediation Office (SCB-FS 2024:9), published in Statistics Sweden’s Code of Statutes.

The information provided is protected in accordance with Chapter 24, Section 8 of the Public Access to Information and Secrecy Act (2009:400). When the information is published, individual companies/local units will not be identifiable.

Consultations have taken place with the Board of Swedish Industry and Commerce for Better Regulation (NNR) and the Swedish Association of Local Authorities and Regions in accordance with the Ordinance concerning Government Authorities’ Collection of Data from Business Operators and Local Authorities (1982:668).