LCS is an enterprise based survey and represents one of the main sources for measuring the levels and composition of labour costs, Labour cost accounts for the substantial part of costs for production of goods and services and corresponds to the expenditures incurred by employers for hiring their staff. The main objective of labour cost survey is to collect information on the labour cost structure of enterprises related to the labour as a factor of production, Labour Cost Survey in Albania is carried out in enterprises with at least 10 employees and covers all economic activities except activities: Agriculture, Forestry, Fishing; Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use; and Activities of extraterritorial organizations and bodies, The survey was carried out by the end of 2013 and the data are collected for the financial year 2012