The twelve-month decline was the second one in a row and reflected a sharp drop in bonus payments in both sectors.
Gross wages fell by an anual 2.2 percent in the business sector in December after a 1.6 percent rise in November.
Business sector gross wages rose for the first time since the start of 2006. Excluding bonuses and one-off payments, business sector gross wages rose 3.0 percent in December.
Gross wages in the public sector fell by a sharp 10.3 percent in the twelve months to December after a 7.8 percent decline in November. The figures include the low wages of those on public work schemes.
Regular public sector gross wages rose by annual 0.4 percent in December.
Gross wages on average rose by 1.4 percent in 2010 after rising just 0.6 percent in 2009.