Although both kinds of benefits are frequently regulated through labour law and collective agreements, they are nevertheless included under the dimension Income and benefits from employment. This is also justified by the fact that there might be a trade-off between direct wages and salaries and non-wage pecuniary benefits, for example, in countries in which employees can choose an increased salary in lieu of entitlements to paid leave. According to the ILO Holidays with Pay Convention (No. The indicators currently measure both the entitlement of leave and the leave actually taken.