Data source(s) used: Labour cost survey: Istat disseminates the main results of the Labour cost survey (LCS), with reference to the year 2008 (the survey is carried out every four years) according to the requirements of Council Regulation 530/99 and Commission Regulation n. 1737/2005. The objective of this legislation is to provide accurate and harmonised data in EU Member States. Labour cost survey includes compensation of employees (wages and salaries and employers' social contributions), vocational training costs, and other expenditures such as recruitment costs and other costs (related to employing labour) paid by the employers. The data for LCS 2008 refers to enterprises and institutions with at least ten employees, belonging to the sections of NACE Rev. 2 from B to S excluding O. All variables are broken down by enterprise size category, economic activity and region (NUTS at 1-digit level). The final estimates resulted from an integration approach based on Istat statistical sources, administrative files and tax data.