Changes for page Resolution III: Resolution to amend Resolution 16th ICLS concerning the measurement of employment-related income
Last modified by Helena on 2025/07/31 14:18
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... ... @@ -8,7 +8,7 @@ 8 8 9 9 Having been convened at Geneva by the Governing Body of the International Labour Office and having met from 11 to 20 October 2023, 10 10 11 -Taking into consideration the relevant parts of the Resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]], adopted by the 18th International Conference of Labour Statisticians, the Resolution concerning statistics of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%), employment and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th International Conference of Labour Statisticians, 2013, and of the Resolution concerning statistics on (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) relationships, adopted by the 20th International11 +Taking into consideration the relevant parts of the Resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]], adopted by the 18th International Conference of Labour Statisticians, the Resolution concerning statistics of (% style="color:#e74c3c" %)work(%%), employment and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th International Conference of Labour Statisticians, 2013, and of the Resolution concerning statistics on (% style="color:#e74c3c" %)work(%%) relationships, adopted by the 20th International 12 12 13 13 Conference of Labour Statisticians, 2018, 14 14 ... ... @@ -22,7 +22,7 @@ 22 22 23 23 2. A programme of statistics on employment-related income should provide for the needs of various users. It should provide information required in economic analysis where the focus is on the identification and creation of productive economic activities, and should contribute to the design, implementation and assessment of employment promotion policies which aim at creating and developing employment that provides adequate income. Statistics of employment-related income should contribute to the development of the analysis of the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]] for employment and income generation and the measurement of underemployment. The programme of statistics should also be useful for the analysis of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] situation in relation to the increased flexibility of the labour market and the structural changes resulting from this flexibility, in particular through the provision of data on the relationship between employment-related income and atypical or non-standard forms of employment. It should provide data on the changes in employment patterns and remuneration practices which have taken place in countries at different stages of development. Statistics of employment-related income may be used for planning, implementing and evaluating social and economic policies, for assessing the impact of specific policies such as assistance to agricultural workers and access of particular workers such as women and rural-urban migrants to the labour market. Statistics on the level of income from employment for pay and for profit should be used as an input in the assessment of the consumption capacity of workers and their level of employment-related welfare. Data on the structure and distribution of employment-related income may also be used in connection with the adjustment of income taxes and social security contributions and the redistribution of income and social security benefits. They should contribute to the compilation of labour and national accounts. 24 24 25 -3. In order to fulfil the above objectives, comprehensive, detailed and reliable statistics should, as far as possible, be compiled on the characteristics of [[jobs>>doc:working:Glossary.Job.WebHome]] for pay and for profit, (ii) the components and amounts of income generated by these [[jobs>>doc:working:Glossary.Job.WebHome]], (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or profit. 25 +3. In order to fulfil the above objectives, comprehensive, detailed and reliable statistics should, as far as possible, be compiled on {{{(i)}}} the characteristics of [[jobs>>doc:working:Glossary.Job.WebHome]] for pay and for profit, (ii) the components and amounts of income generated by these [[jobs>>doc:working:Glossary.Job.WebHome]], (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or profit. 26 26 27 27 4. In order to enhance their comparability and usefulness, statistics of employment-related income should, as far as possible, be made compatible with other related economic and social statistics and with national accounts as regards the definitions, classifications and reference periods used, where relevant, by regrouping the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit. 28 28 ... ... @@ -30,11 +30,11 @@ 30 30 31 31 == Employment-related income == 32 32 33 -5. Employment-related income consists of the payments, in cash, in kind or in services, which are received by individuals, for themselves or in respect of their family members, as a result of their current or former involvement in [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or for profit. This means that besides income received by persons for (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)working(%%) in current [[jobs>>doc:working:Glossary.Job.WebHome]], employment-related income includes payments received for having (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)worked(%%) previously, in other [[jobs>>doc:working:Glossary.Job.WebHome]] or in relation to such (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%). Such payments could be, for example, salaries/wages received with delay after leaving a [[job>>doc:working:Glossary.Job.WebHome]], or retirement pensions. It also means that during a specific reference period, a person may receive employment-related income without having any [[job>>doc:working:Glossary.Job.WebHome]] (i.e. while being currently unemployed or out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]). Employment-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to employment.33 +5. Employment-related income consists of the payments, in cash, in kind or in services, which are received by individuals, for themselves or in respect of their family members, as a result of their current or former involvement in [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or for profit. This means that besides income received by persons for (% style="color:#e74c3c" %)working(%%) in current [[jobs>>doc:working:Glossary.Job.WebHome]], employment-related income includes payments received for having (% style="color:#e74c3c" %)worked(%%) previously, in other [[jobs>>doc:working:Glossary.Job.WebHome]] or in relation to such (% style="color:#e74c3c" %)work(%%). Such payments could be, for example, salaries/wages received with delay after leaving a [[job>>doc:working:Glossary.Job.WebHome]], or retirement pensions. It also means that during a specific reference period, a person may receive employment-related income without having any [[job>>doc:working:Glossary.Job.WebHome]] (i.e. while being currently unemployed or out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]). Employment-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to employment. 34 34 35 35 6. For definitional and measurement purposes, the concept of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be distinguished from the concept of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]]. 36 36 37 -7. The statistics of employment-related income should cover all persons employed, as defined in the resolution concerning statistics of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%), employment and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th ICLS (2013). Where feasible, they should also cover (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)working(%%) children{{footnote}}This inclusion should not be interpreted as condoning child labour.{{/footnote}} and youths below the specified minimum age limit adopted for measuring the [[labour force>>doc:working:Glossary.Labour Force.WebHome]].37 +7. The statistics of employment-related income should cover all persons employed, as defined in the resolution concerning statistics of (% style="color:#e74c3c" %)work(%%), employment and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th ICLS (2013). Where feasible, they should also cover (% style="color:#e74c3c" %)working(%%) children{{footnote}}This inclusion should not be interpreted as condoning child labour.{{/footnote}} and youths below the specified minimum age limit adopted for measuring the [[labour force>>doc:working:Glossary.Labour Force.WebHome]]. 38 38 39 39 8. The measurement of employment-related income should relate, separately, to "[[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]]" and to "[[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]]", as further defined in the most recent version of the International Classification of Status in Employment (ICSE). 40 40 ... ... @@ -58,14 +58,14 @@ 58 58 12. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] includes: total cash remuneration; the value of remuneration in kind and services; profit-related pay; and employment-related social security benefits received either directly from the employer, from social security or compulsory insurance schemes or the State. 59 59 60 60 * (a) Total cash remuneration, excluding [[employee>>doc:working:Glossary.Employees.WebHome]] contributions to compulsory employmentrelated social security and retirement income provision schemes (in order to avoid subsequent double counting of income), covers: 61 -** {{{(i)}}} direct wages and salaries in cash for time (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)worked(%%) and (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) done, including all incentive, shift and premium pay (e.g. for responsibility, unsanitary conditions, danger, (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) at night, weekends and during other unsocial hours); cost-of-living, housing, transport, language and similar allowances; hardship, mobility, non-resident, expatriation, repatriation, post-adjustment and similar allowances; contractual and nonobligatory regular bonuses and premiums; tips and commissions (with and without a retainer); payments for odd [[jobs>>doc:working:Glossary.Job.WebHome]] and duties and casual (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%). They also include fees and salaries of managerial staff; remuneration of trainees and apprentices; and other components of direct wages and salaries;62 -** (ii) remuneration for time not (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)worked(%%) comprises: annual vacation and other paid leave; public holidays and other recognized holidays; temporary halt or slow-down of production, short-time (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)working(%%); other time off granted with pay (e.g. for personal and family reasons, civic duties, union responsibilities, training and education); paid sick leave (where not regarded as social security benefit); severance and termination pay (where not regarded as social security benefit);63 -** (ii) cash bonuses and gratuities include: all bonuses and gratuities, whether contractual or noncompulsory bonuses and premiums, year-end and seasonal bonuses (13th, 14th or 15th month's salary, additional vacation pay, etc.); exceptional payments for innovative ideas or (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) methods; and similar ad hoc payments.64 -* (b) Remuneration in kind and services includes: traditional payments such as food, drink, fuel, clothing, footwear, etc.; the imputed rental value of free or subsidized housing; petrol and/or mileage allowance or the imputed value of free or subsidized similar benefits; the imputed value of business vehicles for [[employees>>doc:working:Glossary.Employees.WebHome]]' private use, telephone, electricity and similar utilities; free or subsidized transport to and from (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) and free car parking; the value covered by the employer of: union, association and club fees, nurseries, crèches, etc. for [[employees>>doc:working:Glossary.Employees.WebHome]]' children, low- or zero-interest loans, subsidized mortgages, etc., the value of output from employer's process of production{{footnote}}In so far as the provision of this type of benefit is in line with the recommendations contained in the Protection of Wages Convention, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments in kind, including flexible benefits and other compensation packages for [[employees>>doc:working:Glossary.Employees.WebHome]].61 +** {{{(i)}}} direct wages and salaries in cash for time (% style="color:#e74c3c" %)worked(%%) and (% style="color:#e74c3c" %)work(%%) done, including all incentive, shift and premium pay (e.g. for responsibility, unsanitary conditions, danger, (% style="color:#e74c3c" %)work(%%) at night, weekends and during other unsocial hours); cost-of-living, housing, transport, language and similar allowances; hardship, mobility, non-resident, expatriation, repatriation, post-adjustment and similar allowances; contractual and nonobligatory regular bonuses and premiums; tips and commissions (with and without a retainer); payments for odd [[jobs>>doc:working:Glossary.Job.WebHome]] and duties and casual (% style="color:#e74c3c" %)work(%%). They also include fees and salaries of managerial staff; remuneration of trainees and apprentices; and other components of direct wages and salaries; 62 +** (ii) remuneration for time not (% style="color:#e74c3c" %)worked(%%) comprises: annual vacation and other paid leave; public holidays and other recognized holidays; temporary halt or slow-down of production, short-time (% style="color:#e74c3c" %)working(%%); other time off granted with pay (e.g. for personal and family reasons, civic duties, union responsibilities, training and education); paid sick leave (where not regarded as social security benefit); severance and termination pay (where not regarded as social security benefit); 63 +** (ii) cash bonuses and gratuities include: all bonuses and gratuities, whether contractual or noncompulsory bonuses and premiums, year-end and seasonal bonuses (13th, 14th or 15th month's salary, additional vacation pay, etc.); exceptional payments for innovative ideas or (% style="color:#e74c3c" %)work(%%) methods; and similar ad hoc payments. 64 +* (b) Remuneration in kind and services includes: traditional payments such as food, drink, fuel, clothing, footwear, etc.; the imputed rental value of free or subsidized housing; petrol and/or mileage allowance or the imputed value of free or subsidized similar benefits; the imputed value of business vehicles for [[employees>>doc:working:Glossary.Employees.WebHome]]' private use, telephone, electricity and similar utilities; free or subsidized transport to and from (% style="color:#e74c3c" %)work(%%) and free car parking; the value covered by the employer of: union, association and club fees, nurseries, crèches, etc. for [[employees>>doc:working:Glossary.Employees.WebHome]]' children, low- or zero-interest loans, subsidized mortgages, etc., the value of output from employer's process of production{{footnote}}In so far as the provision of this type of benefit is in line with the recommendations contained in the Protection of Wages Convention, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments in kind, including flexible benefits and other compensation packages for [[employees>>doc:working:Glossary.Employees.WebHome]]. 65 65 * (c) Profit-related pay comprises: traditional profit-sharing bonuses; current receipts from profit-related schemes, participation, savings-related share option schemes and similar schemes; the initial market value of shares distributed to [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations; other profit-related receipts. 66 66 * (d) Employment-related social security benefits include: 67 -** {{{(i)}}} current receipts from the employer: e.g. family, dependants' and similar allowances; educational allowances; payments in respect of absence from (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security payments received from the employer;68 -** (ii) current employment-related social security benefits received from social security or compulsory insurance schemes or the State: e.g. family, dependants', educational and similar allowances; payments in respect of absence from (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security and assimilated payments for which the employment status is a condition of receipt;67 +** {{{(i)}}} current receipts from the employer: e.g. family, dependants' and similar allowances; educational allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security payments received from the employer; 68 +** (ii) current employment-related social security benefits received from social security or compulsory insurance schemes or the State: e.g. family, dependants', educational and similar allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security and assimilated payments for which the employment status is a condition of receipt; 69 69 ** (iii) current social security benefits received as a result of former employment: e.g. [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] compensation; severance, termination and redundancy pay; occupational and retirement pensions and assimilated benefits. 70 70 71 71 13. Net [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] may be derived by deducting [[employees>>doc:working:Glossary.Employees.WebHome]]' direct taxes, union dues and other obligations. Whenever possible, the different types of deductions should be identified and recorded separately. ... ... @@ -73,7 +73,7 @@ 73 73 14. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] excludes income derived from other forms of activity and other sources, such as [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], property income in the form of interest, dividends, income attributed to private insurance policyholders, rents and other forms of property income, as well as annuities, remittances, gifts, etc. It also excludes: 74 74 75 75 * family allowances and other social security benefits or assistance (e.g. food stamps, government or community housing, free health-care assistance, etc.), when paid by social security schemes or the State without regard to the employment status (e.g. under universal schemes with or without means tests); 76 -* indemnities or allowances in cash and in kind paid by the employer purely to cover the [[employees>>doc:working:Glossary.Employees.WebHome]]' cost of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%)-related expenditure (e.g. tools, equipment, clothing or footwear used exclusively or mainly at (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%), special housing and meals necessitated by exceptional (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)working(%%) conditions, reimbursement of business travel and accommodation expenses, medical examinations or health checks required because of the nature of the (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%), etc.). However, when indemnities take the form of cash payments over and above the reimbursement of expenses incurred by [[employees>>doc:working:Glossary.Employees.WebHome]], such payments should be considered as [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]]; ● employers' contributions to social security funds, insurance or other institutional units responsible for social insurance schemes.76 +* indemnities or allowances in cash and in kind paid by the employer purely to cover the [[employees>>doc:working:Glossary.Employees.WebHome]]' cost of (% style="color:#e74c3c" %)work(%%)-related expenditure (e.g. tools, equipment, clothing or footwear used exclusively or mainly at (% style="color:#e74c3c" %)work(%%), special housing and meals necessitated by exceptional (% style="color:#e74c3c" %)working(%%) conditions, reimbursement of business travel and accommodation expenses, medical examinations or health checks required because of the nature of the (% style="color:#e74c3c" %)work(%%), etc.). However, when indemnities take the form of cash payments over and above the reimbursement of expenses incurred by [[employees>>doc:working:Glossary.Employees.WebHome]], such payments should be considered as [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]]; ● employers' contributions to social security funds, insurance or other institutional units responsible for social insurance schemes. 77 77 78 78 15. When the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Job.WebHome]], all the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] provided by the employer should be included. When the objective is to analyse the individual's employment-related well-being, the additional employment-related benefits provided by social security or compulsory insurance schemes or by the State should also be included. 79 79 ... ... @@ -81,7 +81,7 @@ 81 81 82 82 16. [[Income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] is defined as the income which is received, over a given reference period, by individuals, for themselves or in respect of their family members who help in family businesses as contributing family workers, as a result of their current or former involvement in employment for profit. 83 83 84 -17. For purposes of measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], those employed for profit are primarily the sole owners, or joint owners, of the unincorporated household enterprises or quasi-corporations in which they (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%), according to the definition contained in the System of National Accounts. They do not include the owner-operators of corporations, who are considered [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]] according to ICSE-.84 +17. For purposes of measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], those employed for profit are primarily the sole owners, or joint owners, of the unincorporated household enterprises or quasi-corporations in which they (% style="color:#e74c3c" %)work(%%), according to the definition contained in the System of National Accounts. They do not include the owner-operators of corporations, who are considered [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]] according to ICSE-. 85 85 86 86 18. Gross [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] consists of: 87 87 ... ... @@ -122,7 +122,7 @@ 122 122 123 123 == Treatment of occupational expenditure of persons in employment for pay == 124 124 125 -28. Despite the fact that [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations may incur specific expenses associated with (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)working(%%), which counterbalance part of the wages and benefits received, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be recorded gross of [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]]’s occupational expenditure.125 +28. Despite the fact that [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations may incur specific expenses associated with (% style="color:#e74c3c" %)working(%%), which counterbalance part of the wages and benefits received, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be recorded gross of [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]]’s occupational expenditure. 126 126 127 127 == Operational approach to the measurement of income related to employment for profit == 128 128 ... ... @@ -156,33 +156,33 @@ 156 156 157 157 36. For the measurement of the income-generating capacity of different economic activities, the //[[job>>doc:working:Glossary.Job.WebHome]], //as defined in ICSE, is the basic entity on which information is to be collected and analysed. [[Jobs>>doc:working:Glossary.Job.WebHome]] can be for pay or for profit, which can be characterized by industry, occupation and employment status, coded at the most detailed level of national or international classifications. 158 158 159 -37. When the objective is the analysis of the employment-related well-being of the population concerned, the desirable unit is the //individual person. //The individual is also relevant when analysing the relationship between employment-related income and educational achievements, seniority in employment, (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) duration, etc. An individual may be engaged in a single [[job>>doc:working:Glossary.Job.WebHome]], have multiple [[jobs>>doc:working:Glossary.Job.WebHome]] in employment for pay or for profit, or own and operate more than one unincorporated enterprise, simultaneously or consecutively within a given reference period. From the individual's standpoint, employment-related income corresponds to the sum of all incomes generated by all [[jobs>>doc:working:Glossary.Job.WebHome]] as well as income from former employment.159 +37. When the objective is the analysis of the employment-related well-being of the population concerned, the desirable unit is the //individual person. //The individual is also relevant when analysing the relationship between employment-related income and educational achievements, seniority in employment, (% style="color:#e74c3c" %)work(%%) duration, etc. An individual may be engaged in a single [[job>>doc:working:Glossary.Job.WebHome]], have multiple [[jobs>>doc:working:Glossary.Job.WebHome]] in employment for pay or for profit, or own and operate more than one unincorporated enterprise, simultaneously or consecutively within a given reference period. From the individual's standpoint, employment-related income corresponds to the sum of all incomes generated by all [[jobs>>doc:working:Glossary.Job.WebHome]] as well as income from former employment. 160 160 161 161 = Reference period = 162 162 163 -38. In measuring [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) intensity of individuals, and the possible combination of multiple activities and periods of activity and inactivity of the population concerned. For this purpose, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit should be measured over a long reference period, such as a full year.163 +38. In measuring [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in (% style="color:#e74c3c" %)work(%%) intensity of individuals, and the possible combination of multiple activities and periods of activity and inactivity of the population concerned. For this purpose, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit should be measured over a long reference period, such as a full year. 164 164 165 165 39. For data collection purposes, [[shorter reference periods>>doc:working:Glossary.Short Reference Period.WebHome]], such as a month or a quarter, may be used. Different activities and [[jobs>>doc:working:Glossary.Job.WebHome]] may require different reference periods, such as a month for regular fulltime employment for pay, complemented by data on additional annual receipts, or a crop season in agricultural employment for profit. For analytical purposes, data on employment-related income referring to [[short reference periods>>doc:working:Glossary.Short Reference Period.WebHome]] should be aggregated over the long reference period mentioned above. 166 166 167 167 = Data requirements = 168 168 169 -40. For the measurement of the income-generating capacity of different [[jobs>>doc:working:Glossary.Job.WebHome]], there should be consistency between the data on employment in a given [[job>>doc:working:Glossary.Job.WebHome]] and the data on income generated by that [[job>>doc:working:Glossary.Job.WebHome]]. Data should therefore be collected on: the characteristics of the [[job>>doc:working:Glossary.Job.WebHome]] (industry, occupation, employment status), type of enterprise (individual enterprise, partnership, corporation, etc.), employment size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the [[job>>doc:working:Glossary.Job.WebHome]] (duration of employment and time (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)worked(%%)); and (iii) the amount of income generated by that [[job>>doc:working:Glossary.Job.WebHome]].169 +40. For the measurement of the income-generating capacity of different [[jobs>>doc:working:Glossary.Job.WebHome]], there should be consistency between the data on employment in a given [[job>>doc:working:Glossary.Job.WebHome]] and the data on income generated by that [[job>>doc:working:Glossary.Job.WebHome]]. Data should therefore be collected on: {{{(i)}}} the characteristics of the [[job>>doc:working:Glossary.Job.WebHome]] (industry, occupation, employment status), type of enterprise (individual enterprise, partnership, corporation, etc.), employment size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the [[job>>doc:working:Glossary.Job.WebHome]] (duration of employment and time (% style="color:#e74c3c" %)worked(%%)); and (iii) the amount of income generated by that [[job>>doc:working:Glossary.Job.WebHome]]. 170 170 171 -41. In order to analyse the relationship between employment and the well-being of individuals, data are needed for each person: separately on the main and any additional [[jobs>>doc:working:Glossary.Job.WebHome]] carried out during the reference period; (ii) the income derived from each of these [[jobs>>doc:working:Glossary.Job.WebHome]]; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] or periods of being out of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] that an individual may have experienced during the given reference period. 171 +41. In order to analyse the relationship between employment and the well-being of individuals, data are needed for each person: {{{(i)}}} separately on the main and any additional [[jobs>>doc:working:Glossary.Job.WebHome]] carried out during the reference period; (ii) the income derived from each of these [[jobs>>doc:working:Glossary.Job.WebHome]]; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] or periods of being out of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] that an individual may have experienced during the given reference period. 172 172 173 173 = Measurement of working time in employment = 174 174 175 175 42. One of the requirements of the measurement of employment-related income is that the part of the income directly generated by a [[job>>doc:working:Glossary.Job.WebHome]] be related to the [[working time>>doc:working:Glossary.Working Time.WebHome]] which has gone into that [[job>>doc:working:Glossary.Job.WebHome]]. Income and employment data should therefore refer, or be convertible, to the same period. 176 176 177 -43. For each [[job>>doc:working:Glossary.Job.WebHome]], [[working time>>doc:working:Glossary.Working Time.WebHome]] should be, expressed in the number of hours, days, weeks, etc., during which the activity has been carried out. Where the activity is carried out by several contributing family workers and income is the result of a joint labour input (e.g. in household enterprises), efforts should be made to measure the number of hours, days, weeks, etc., (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)worked(%%) by each member.177 +43. For each [[job>>doc:working:Glossary.Job.WebHome]], [[working time>>doc:working:Glossary.Working Time.WebHome]] should be, expressed in the number of hours, days, weeks, etc., during which the activity has been carried out. Where the activity is carried out by several contributing family workers and income is the result of a joint labour input (e.g. in household enterprises), efforts should be made to measure the number of hours, days, weeks, etc., (% style="color:#e74c3c" %)worked(%%) by each member. 178 178 179 179 44. At the individual level, employment-related income should be measured for each [[job>>doc:working:Glossary.Job.WebHome]] carried out during the reference period, whether in employment for pay or for profit, together with the corresponding labour input in each activity. During a one-year reference period, individuals may be, for different periods, employed, unemployed and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] during which some or no employment-related income accrues. Each of these periods should be identified, account being taken of all [[jobs>>doc:working:Glossary.Job.WebHome]] performed, including casual or simultaneous employment. The main situations may be classified into broad categories relevant to the measurement of employment-related wellbeing (or hardship). 180 180 181 181 == Measurement of hours of work == 182 182 183 -45. The measurement of hours of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) is dealt with in the resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]] adopted by the 18^^th^^ ICLS in 2008. The [[working time>>doc:working:Glossary.Working Time.WebHome]] concepts defined in this resolution are relevant for the measurement and analysis of employmentrelated income, and countries should aim at applying them to produce [[working time>>doc:working:Glossary.Working Time.WebHome]] statistics.183 +45. The measurement of hours of (% style="color:#e74c3c" %)work(%%) is dealt with in the resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]] adopted by the 18^^th^^ ICLS in 2008. The [[working time>>doc:working:Glossary.Working Time.WebHome]] concepts defined in this resolution are relevant for the measurement and analysis of employmentrelated income, and countries should aim at applying them to produce [[working time>>doc:working:Glossary.Working Time.WebHome]] statistics. 184 184 185 -46. Hours of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) should be identified for each [[job>>doc:working:Glossary.Job.WebHome]] separately for [[job>>doc:working:Glossary.Job.WebHome]]-level analysis and for all [[jobs>>doc:working:Glossary.Job.WebHome]] for person-level analysis.185 +46. Hours of (% style="color:#e74c3c" %)work(%%) should be identified for each [[job>>doc:working:Glossary.Job.WebHome]] separately for [[job>>doc:working:Glossary.Job.WebHome]]-level analysis and for all [[jobs>>doc:working:Glossary.Job.WebHome]] for person-level analysis. 186 186 187 187 = Data sources = 188 188 ... ... @@ -200,7 +200,7 @@ 200 200 201 201 2. [[Labour force>>doc:working:Glossary.Labour Force.WebHome]] surveys which collect data on income constitute an essential source of data on the income-generating capacity of [[jobs>>doc:working:Glossary.Job.WebHome]] and its links to the labour market activities of individuals. Additional variables and appropriate questions accompanied by detailed instructions addressed to all individuals, including those not employed at the survey date, may, in principle, cover nearly all income during a given period, including those employmentrelated benefits received from sources other than the employer and as a result of current or former employment (e.g. received from social security or insurance schemes or the State). Income data should be linked to each person's educational and other characteristics, for each activity and occupation, in order to establish the link between income and type of occupation, type of contract, skill level, duration of employment and [[unemployment>>doc:working:Glossary.Unemployment.WebHome]], seniority in trade or occupation, or other characteristics of interest. 202 202 203 -53. Household budget and household income and expenditure surveys are particularly suitable for collecting data on all types of income, including income components in cash, in kind and in services, and income deductions. Special care should be taken in such surveys to better identify the relationship between income and employment. In particular, detailed information on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit should be collected in respect of each activity performed or [[job>>doc:working:Glossary.Job.WebHome]] held by each household member, together with the corresponding volume of employment in terms of hours of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%).203 +53. Household budget and household income and expenditure surveys are particularly suitable for collecting data on all types of income, including income components in cash, in kind and in services, and income deductions. Special care should be taken in such surveys to better identify the relationship between income and employment. In particular, detailed information on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit should be collected in respect of each activity performed or [[job>>doc:working:Glossary.Job.WebHome]] held by each household member, together with the corresponding volume of employment in terms of hours of (% style="color:#e74c3c" %)work(%%). 204 204 205 205 54. In order to improve the quality and relevance of income-related questions in [[labour force>>doc:working:Glossary.Labour Force.WebHome]] and other household surveys, efforts should be made in particular: 206 206 ... ... @@ -210,7 +210,7 @@ 210 210 211 211 One of the limitations of household surveys is that income can usually only be measured net, i.e. after deduction of social security contributions, income taxes, etc. 212 212 213 -55. Establishment surveys can also serve as a basis for the collection of data on those components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] received directly from the employer. For the purpose of measuring employment-related income, the coverage of traditional establishment surveys should be extended, or specially designed surveys should be carried out to cover small establishments, and household enterprises with [[employees>>doc:working:Glossary.Employees.WebHome]], and (ii) to include and identify separately permanent, fixed-term, short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]]; paid apprentices and interns; employers in corporations and owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]], along with additional characteristics of interest such as part-time nature of the [[job>>doc:working:Glossary.Job.WebHome]] and the related volume of [[working time>>doc:working:Glossary.Working Time.WebHome]] in employment. For the compilation of structural indicators on income related to pay, structural surveys of [[earnings>>doc:working:Glossary.Earnings.WebHome]], which enable information to be collected on income levels and trends according to detailed [[employees>>doc:working:Glossary.Employees.WebHome]]' characteristics (sex, age, occupation, conditions of employment, etc.) are the most appropriate establishment surveys for the compilation of data on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]]. 213 +55. Establishment surveys can also serve as a basis for the collection of data on those components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] received directly from the employer. For the purpose of measuring employment-related income, the coverage of traditional establishment surveys should be extended, or specially designed surveys should be carried out {{{(i)}}} to cover small establishments, and household enterprises with [[employees>>doc:working:Glossary.Employees.WebHome]], and (ii) to include and identify separately permanent, fixed-term, short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]]; paid apprentices and interns; employers in corporations and owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]], along with additional characteristics of interest such as part-time nature of the [[job>>doc:working:Glossary.Job.WebHome]] and the related volume of [[working time>>doc:working:Glossary.Working Time.WebHome]] in employment. For the compilation of structural indicators on income related to pay, structural surveys of [[earnings>>doc:working:Glossary.Earnings.WebHome]], which enable information to be collected on income levels and trends according to detailed [[employees>>doc:working:Glossary.Employees.WebHome]]' characteristics (sex, age, occupation, conditions of employment, etc.) are the most appropriate establishment surveys for the compilation of data on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]]. 214 214 215 215 56. When the information collected in establishment surveys is supplemented by data drawn from other sources, such as tax and social security records, the social security benefits should relate to the same set of [[employees>>doc:working:Glossary.Employees.WebHome]] for whom total remuneration data have been collected from the establishments. 216 216 ... ... @@ -265,7 +265,7 @@ 265 265 266 266 66. Statistics of average [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and employment for profit should be compiled per [[time unit>>doc:working:Glossary.Time Unit.WebHome]]. The [[time unit>>doc:working:Glossary.Time Unit.WebHome]] in which average employment-related income is expressed, e.g. hour, day, week or month, should depend mainly on how meaningful the figures would be in the country concerned and on the feasibility of data collection. Where possible, estimates of average annual [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and employment for profit should be compiled. 267 267 268 -67. Where feasible, estimates of hourly employment-related income should also be developed, based on the annual estimates of income and on the corresponding volume of employment expressed in terms of hours of (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) and (% style="color:rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%) duration.268 +67. Where feasible, estimates of hourly employment-related income should also be developed, based on the annual estimates of income and on the corresponding volume of employment expressed in terms of hours of (% style="color:#e74c3c" %)work(%%) and (% style="color:#e74c3c" %)work(%%) duration. 269 269 270 270 = Complementary approach to non-measurable benefits = 271 271 ... ... @@ -277,7 +277,7 @@ 277 277 278 278 70. In household enterprises, and more generally in employment for profit, activities may be jointly performed by several members of the household without formal or individualized [[earnings>>doc:working:Glossary.Earnings.WebHome]] or income. In that case, the profit or mixed income derived by the head of the household enterprise also rewards the participation of contributing family workers (as defined in the most recent version of ICSE) whose participation in the economic activity is of varying duration and intensity and at different levels of responsibility. It is therefore necessary to assess the contribution of these workers, disaggregated at least by sex and age, to the economic development of household enterprises. 279 279 280 -71. Contributing family workers generally have [[jobs>>doc:working:Glossary.Job.WebHome]] whose occupational content and level of responsibilities differ from that of the owner or partners of the enterprise. The measurement of their participation involves: the measurement of the volume of employment put into the activity, in terms of hours, days, weeks, etc., {{{(i)}}} and (ii) the imputation of an income value to their (% style="color: rgb(231,76, 60);color: rgb(231, 76, 60)" %)work(%%). This imputed value can be based on the market rates for equivalent occupations.280 +71. Contributing family workers generally have [[jobs>>doc:working:Glossary.Job.WebHome]] whose occupational content and level of responsibilities differ from that of the owner or partners of the enterprise. The measurement of their participation involves: the measurement of the volume of employment put into the activity, in terms of hours, days, weeks, etc., {{{(i)}}} and (ii) the imputation of an income value to their (% style="color:#e74c3c" %)work(%%). This imputed value can be based on the market rates for equivalent occupations. 281 281 282 282 72. Several variants may be calculated, using for instance the [[minimum wage>>doc:working:Glossary.Minimum wage.WebHome]] of certain suitable occupations, or the average wage, by sex and occupation or sector, of substitute workers. Wages may be allocated "gross" or "net". Imputed gross wages (where relevant, including the employer's imputed contributions to social security and similar schemes) can provide an indication of the expense foregone by the head of the household enterprise, while imputed wages net of taxes and social security contributions appear more suitable since the labour of contributing family workers does not usually generate social security contributions. 283 283
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