The four-year survey on the structure of labor costs (LCS) covers both the population of enterprises and private institutions than public institutions in the extra-agricultural sectors (sections from B to S of NACE Rev. 2) with at least 10 employees. It is realized in compliance with the Council Regulation 530/99, Commission Implementing Regulation 1737/2005 and Commission Regulation 698/06 on the assessment of the quality of statistics on labor cost and pay structure. The information produced, based on harmonized collection criteria, provides evidence on employment, and on the structure of working hours and costs. The estimates are broken down by economic activity, size of the enterprise/institution and geographical region (NUTS at 1-digit level). The 2016 edition of the LCS adopted different methodologies for the data collection in the two sectors: a direct survey assisted by the use of administrative data, in particular of the Annual register on earnings, hours and labour cost for jobs and enterprises (RACLI) for the private sector, and the direct use of administrative data from different sources for the public sector. Starting from the 2012 the survey releases the estimates relating to the Administration, Defense sector; Compulsory social insurance (Section O of the NACE rev.2).