Payroll

Includes the gross earnings paid in the reporting year to all employees on the payroll of construction establishments. It includes all forms of compensation such as salaries, wages, commissions, dismissal pay, bonuses, and vacation and sick leave pay, prior to deductions such as employees’ Social Security contributions, withholding taxes, group insurance, union dues, and savings bonds. The total includes salaries of officers of these establishments, if a corporation, but excludes payments to the proprietor or partners, if unincorporated.

Payroll for Construction Workers

Includes the gross earnings paid in the reporting year to all construction workers on the payroll of construction establishments. It includes all forms of compensation such as salaries, wages, commissions, dismissal pay, bonuses, and vacation and sick leave pay, prior to deductions such as employees’ Social security contributions, withholding taxes, group insurance, union dues, and savings bonds.

Payroll for Other Employees

Includes the gross earnings paid in the reporting year to all other employees on the payroll of construction establishments. It includes all forms of compensation such as salaries, wages, commissions, dismissal pay, bonuses, and vacations and sick leave pay, prior to deductions such as employees’ Social Security contributions, withholding taxes, group insurance, union dues, and savings bonds. Payroll of other employees excludes salaries of the proprietor or partners, if unincorporated.