Employee Compensation in IMPLAN is the total remuneration of employees in return for their work on domestic production, and is the sum of Wage and Salary Income + Supplements. Wages and salaries primarily consist of the monetary remuneration of employees, and are broadly defined to include commissions, tips, and bonuses; voluntary employee contributions to deferred compensation plans, such as 401(k) plans; employee gains from exercising stock options; and receipts-in-kind that represent income Supplements consist of employer contributions for employee pension and insurance funds and of employer contributions for government social insurance.. Learn more at Understanding LI, EC, & PI.