Data Dictionary
Item Number 5024
SALARIES AND WAGES OF EMPLOYEESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CUCP5024 | 1997-01-31 | 9999-12-31 | No | NCUA 5310 |
| IADX5024 | 1960-12-31 | 1968-12-31 | No | FFIEC 011 |
Data Description:
Compensation for personal services of all employees, including dining room and cafeteria employees but exclusive of building department employees. Includes same types of compensation as Form W-2 such as: bonuses and other extra compensation; amounts withheld from employees for social security taxes; and employees' contributions to bank's retirement or pension fund. Social security taxes paid by bank on its own account and bank's contribution to pension or retirement funds are excluded from this item and included in "Officer And Employee Benefits (5028)."
Excludes compensation of employees who spend the major portion of their working time on bank building and related functions.
COMPARABILITY:
Beginning 1/31/1997, for the CUCP report, includes all salaries paid directly to employees or reimbursed to others (e.g., Leagues, Service Corporations, etc.) for the month.
NOTE:
Reported on Schedule IS-5 for the CUCP report.