Article 4
Breakdown of variables 1. The data shall be broken down by economic activities defined by NACE Rev.1 sections and by further disaggregations, not beyond the level of NACE Rev.1 divisions (2 digit level) or groupings of divisions, taking account of contributions to total employment and to labour costs at Community and national levels, defined in accordance with the procedure referred to in Article 12(2). Labour cost indices shall be provided separately for the three labour cost categories identified below: (a) total labour costs; (b) wages and salaries, defined by reference to item D.11 in Annex II to Regulation (EC) No 1726/1999; (c) employers' social contributions plus taxes paid by the employer less subsidies received by the employer, as defined by the sum of items D.12 and D.4 less D.5 in Annex II to Regulation (EC) No 1726/1999. 2. An index estimating total labour costs, excluding bonuses, where bonuses are defined by D.11112 in Annex II to Regulation (EC) No 1726/1999, shall be provided, broken down by economic activities defined in accordance with the procedure referred to in Article 12(2), and shall be based on the NACE Rev.1 classification, taking into account the feasibility studies defined in Article 10.