Wage and salary disbursements by place of work (millions of dollars, seasonally adjusted)

Wage and salary disbursements consists of the monetary remuneration of employees, including corporate officers salaries and bonuses, commissions, pay-in-kind, incentive payments, and tips. It reflects the amount of payments disbursed, but not necessarily earned during the year.

Wage and salary disbursements is measured before deductions, such as social security contributions and union dues.

In recent years, stock options have become a point of discussion. Wage and salary disbursements includes stock options of nonqualified plans at the time that they have been exercised by the individual. Stock options are reported in wage and salary disbursements. The value that is included in wages is the difference between the exercise price and the price that the stock options were granted.

For more information, see Carol Moylan's paper "Treatment of Employee Stock Options in the U.S. National Economic Accounts".

Related Data Tables

For estimates relating to Wage and salary disbursements by place of work (millions of dollars, seasonally adjusted) please see the following tables

In the quarterly state personal income category: SQ7 SQ7H SQ7N