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20 20  
21 21  ~1. Each country should aim at supplementing its programmes of statistics on [[employment>>doc:working:Glossary.Employment.WebHome]], [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]] and wages with statistics that provide insight into the income related to [[employment>>doc:working:Glossary.Employment.WebHome]], for the purpose of (a) analysing the income-generating capacity of different economic activities and (b) analysing the economic well-being of persons on the basis of the [[employment>>doc:working:Glossary.Employment.WebHome]] opportunities available to them.
22 22  
23 -2. A programme of statistics on [[employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]] promotion policies which aim at creating and developing [[employment>>doc:working:Glossary.Employment.WebHome]] that provides adequate income. Statistics of [[employment>>doc:working:Glossary.Employment.WebHome]]-related income should contribute to the development of the analysis of the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]] for [[employment>>doc:working:Glossary.Employment.WebHome]] 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>>doc:working:Glossary.Employment.WebHome]]-related income and atypical or non-standard forms of [[employment>>doc:working:Glossary.Employment.WebHome]]. It should provide data on the changes in [[employment>>doc:working:Glossary.Employment.WebHome]] patterns and remuneration practices which have taken place in countries at different stages of development. Statistics of [[employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]] 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>>doc:working:Glossary.Employment.WebHome]]-related welfare. Data on the structure and distribution of [[employment>>doc:working:Glossary.Employment.WebHome]]-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.
23 +2. A programme of statistics on [[employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]] promotion policies which aim at creating and developing [[employment>>doc:working:Glossary.Employment.WebHome]] that provides adequate income. Statistics of [[employment>>doc:working:Glossary.Employment.WebHome]]-related income should contribute to the development of the analysis of the [[informal sector>>doc:working:Glossary.Informal Sector.WebHome]] for [[employment>>doc:working:Glossary.Employment.WebHome]] 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>>doc:working:Glossary.Employment.WebHome]]-related income and atypical or non-standard forms of [[employment>>doc:working:Glossary.Employment.WebHome]]. It should provide data on the changes in [[employment>>doc:working:Glossary.Employment.WebHome]] patterns and remuneration practices which have taken place in countries at different stages of development. Statistics of [[employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]] 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>>doc:working:Glossary.Employment.WebHome]]-related welfare. Data on the structure and distribution of [[employment>>doc:working:Glossary.Employment.WebHome]]-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 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  
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32 32  
33 33  5. [[Employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]]-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to [[employment>>doc:working:Glossary.Employment.WebHome]].
34 34  
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]].
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 37  7. The statistics of [[employment>>doc:working:Glossary.Employment.WebHome]]-related income should cover all persons employed, as defined in the resolution concerning statistics of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:working:Glossary.Employment.WebHome]] 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 -8. The measurement of [[employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]] (ICSE).
39 +8. The measurement of [[employment>>doc:working:Glossary.Employment.WebHome]]-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>>doc:working:Glossary.Employment.WebHome]] (ICSE).
40 40  
41 41  9. For further analysis, and especially for analysing economic well-being related to [[employment>>doc:working:Glossary.Employment.WebHome]], statistics of [[employment>>doc:working:Glossary.Employment.WebHome]]-related income should cover those unemployed and [[persons outside the labour force>>doc:working:Glossary.Persons Outside the Labour Force.WebHome]] who receive an income as a result of their former [[employment>>doc:working:Glossary.Employment.WebHome]].
42 42  
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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.
72 72  
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:
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>>doc:working:Glossary.Employment.WebHome]] status (e.g. under universal schemes with or without means tests);
76 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.
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79 79  
80 80  == Income related to employment for profit ==
81 81  
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>>doc:working:Glossary.Employment.WebHome]] for profit.
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>>doc:working:Glossary.Employment.WebHome]] 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:#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-.
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 -18. Gross [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] consists of:
86 +18. Gross [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] consists of:
87 87  
88 88  * (a) the profit (or the share of profit) which is generated by the activity, received by the following categories of employed persons as defined by the ICSE:
89 89  ** Employers in household market enterprises
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101 101  
102 102  21. Any contributions of those employed for profit to compulsory [[employment>>doc:working:Glossary.Employment.WebHome]]-related social security or retirement income provision schemes should be deducted from gross profit or mixed income, in order to avoid subsequent double counting of income.
103 103  
104 -22. Where those employed for profit run their enterprises independently from other partners and contributing family workers, with or without [[employees>>doc:working:Glossary.Employees.WebHome]], the profit corresponds to both the income generated by the enterprise and the entrepreneur's individual [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]]. Where those employed for profit run their enterprises in partnership, the profit represents a joint income and [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] should correspond to the share of income received by each partner.
104 +22. Where those employed for profit run their enterprises independently from other partners and contributing family workers, with or without [[employees>>doc:working:Glossary.Employees.WebHome]], the profit corresponds to both the income generated by the enterprise and the entrepreneur's individual [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]]. Where those employed for profit run their enterprises in partnership, the profit represents a joint income and [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] should correspond to the share of income received by each partner.
105 105  
106 106  23. [[Employment>>doc:working:Glossary.Employment.WebHome]]-related social security benefits received by persons employed for profit comprise those benefits which are paid through schemes organized by social security, insurance institutions or the State, which recognize the status in [[employment>>doc:working:Glossary.Employment.WebHome]] as a specific condition for membership. They may include all or some of the following benefits:
107 107  
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108 108  * current [[employment>>doc:working:Glossary.Employment.WebHome]]-related social security benefits received from social security or compulsory insurance schemes or the State; and
109 109  * current social security benefits received by individuals as a result of their former [[employment>>doc:working:Glossary.Employment.WebHome]] for profit.
110 110  
111 -24. Net [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] may be derived by deducting from gross [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], personal direct taxes and other [[employment>>doc:working:Glossary.Employment.WebHome]]-related obligations.
111 +24. Net [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] may be derived by deducting from gross [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]], personal direct taxes and other [[employment>>doc:working:Glossary.Employment.WebHome]]-related obligations.
112 112  
113 -25. [[Income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] excludes income derived from [[employment>>doc:working:Glossary.Employment.WebHome]] for pay, and other sources not related to [[employment>>doc:working:Glossary.Employment.WebHome]], such as 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 family allowances and other social security benefits or assistance (e.g. food stamps, government or community housing, free health-care assistance, etc.) paid by social security schemes or the State without regard to the [[employment>>doc:working:Glossary.Employment.WebHome]] status (e.g. under universal schemes with or without means tests).
113 +25. [[Income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] excludes income derived from [[employment>>doc:working:Glossary.Employment.WebHome]] for pay, and other sources not related to [[employment>>doc:working:Glossary.Employment.WebHome]], such as 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 family allowances and other social security benefits or assistance (e.g. food stamps, government or community housing, free health-care assistance, etc.) paid by social security schemes or the State without regard to the [[employment>>doc:working:Glossary.Employment.WebHome]] status (e.g. under universal schemes with or without means tests).
114 114  
115 -26. All the components of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] noted in paragraph 18 are relevant for the analysis of the [[employment>>doc:working:Glossary.Employment.WebHome]]-related well-being of those employed for profit. Where the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Job.WebHome]] for profit, [[employment>>doc:working:Glossary.Employment.WebHome]]-related social security benefits should be excluded.
115 +26. All the components of [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] noted in paragraph 18 are relevant for the analysis of the [[employment>>doc:working:Glossary.Employment.WebHome]]-related well-being of those employed for profit. Where the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Job.WebHome]] for profit, [[employment>>doc:working:Glossary.Employment.WebHome]]-related social security benefits should be excluded.
116 116  
117 117  = Measurement issues =
118 118  
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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:#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.
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  
129 -29. In view of the heterogeneity of those in [[employment>>doc:working:Glossary.Employment.WebHome]] for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] should be phased into national programmes of statistics over an extended period of time. In the initial phase, countries should endeavour to identify and measure the income received by two groups of [[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]]:
129 +29. In view of the heterogeneity of those in [[employment>>doc:working:Glossary.Employment.WebHome]] for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] should be phased into national programmes of statistics over an extended period of time. In the initial phase, countries should endeavour to identify and measure the income received by two groups of [[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]]:
130 130  
131 -* (a) The first group consists of persons employed for profit operating their enterprises with little or negligible capital input, who produce goods and services in a similar way to [[employees>>doc:working:Glossary.Employees.WebHome]] (such as those engaged in crafts or services, whether in the formal or the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]]). The income they receive is mostly a return to their labour input and the gross mixed income of the enterprise is a close estimate of net mixed income.
132 -* (b) The second group consists of persons employed for profit whose activities involve an identifiable amount of capital for the production and generation of income (such as professional workers in the formal sector or workshops in the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]]). In this case, efforts should be made to quantify the amount of capital used to generate the income and to derive net mixed income. For this purpose, data on the consumption of productive assets (i.e. structures, machinery or equipment, cultivated assets such as trees or animals used to produce other products such as fruit or dairy products, etc.) should, in principle, be collected. Consumption of productive assets may be valued through an estimate of depreciation, according to the business accounting rules in force in each country, or according to the methods contained in the System of National Accounts. Due account should also be taken of the source of data and data collection methods. Where it is not possible to obtain reliable data on consumption of fixed capital from [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for profit, net [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] may have to be derived by means of analytical methods.
131 +* (a) The first group consists of persons employed for profit operating their enterprises with little or negligible capital input, who produce goods and services in a similar way to [[employees>>doc:working:Glossary.Employees.WebHome]] (such as those engaged in crafts or services, whether in the formal or the [[informal sector>>doc:working:Glossary.Informal Sector.WebHome]]). The income they receive is mostly a return to their labour input and the gross mixed income of the enterprise is a close estimate of net mixed income.
132 +* (b) The second group consists of persons employed for profit whose activities involve an identifiable amount of capital for the production and generation of income (such as professional workers in the formal sector or workshops in the [[informal sector>>doc:working:Glossary.Informal Sector.WebHome]]). In this case, efforts should be made to quantify the amount of capital used to generate the income and to derive net mixed income. For this purpose, data on the consumption of productive assets (i.e. structures, machinery or equipment, cultivated assets such as trees or animals used to produce other products such as fruit or dairy products, etc.) should, in principle, be collected. Consumption of productive assets may be valued through an estimate of depreciation, according to the business accounting rules in force in each country, or according to the methods contained in the System of National Accounts. Due account should also be taken of the source of data and data collection methods. Where it is not possible to obtain reliable data on consumption of fixed capital from [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for profit, net [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] may have to be derived by means of analytical methods.
133 133  
134 -30. When measuring [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] in the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]], special attention needs to be paid to the particular circumstances of collecting income data from enterprises in this sector, due account being taken of the guidelines contained in the resolution concerning statistics on the informal economy adopted by the 21st ICLS.
134 +30. When measuring [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] in the [[informal sector>>doc:working:Glossary.Informal Sector.WebHome]], special attention needs to be paid to the particular circumstances of collecting income data from enterprises in this sector, due account being taken of the guidelines contained in the resolution concerning statistics on the informal economy adopted by the 21st ICLS.
135 135  
136 136  == Choice of method for recording income related to employment for profit ==
137 137  
138 -31. The choice of an accounting technique to measure [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] should take into account the circumstances in which those employed for profit operate their business and the measurement objective. Two major techniques can be used:
138 +31. The choice of an accounting technique to measure [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] should take into account the circumstances in which those employed for profit operate their business and the measurement objective. Two major techniques can be used:
139 139  
140 140  * {{{(i)}}} Accruals accounting, which measures the profit earned during the reference period, by taking into account receipts and expenses relevant to that period, irrespective of whether or not they have actually been received or defrayed. This technique measures the profitability or economic performance of the enterprise and, as such, could be favoured when the objective is to measure the income-generating capacity of [[jobs>>doc:working:Glossary.Job.WebHome]] for profit. It is also the approach favoured by the SNA.
141 141  * (ii) The cash-flow technique, which measures actual cash received (including the value of production for own use) and paid out (including the value of production given out free or at reduced prices) during the reference period. This technique provides a better indicator of the amounts of income actually available to [[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]] to meet living expenses. Where data on [[employment>>doc:working:Glossary.Employment.WebHome]]-related income are furnished by those in [[employment>>doc:working:Glossary.Employment.WebHome]] for profit themselves in the absence of business accounts, it is generally easier for them to provide a simple summary of cash received and paid in the assessment period (i.e. gross receipts minus expenditure).
142 142  
143 -32. These different techniques may produce different results. In determining the method used to record [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
143 +32. These different techniques may produce different results. In determining the method used to record [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]], consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
144 144  
145 145  == Valuation of own production consumed by workers in employment for profit ==
146 146  
147 -33. The part of goods and services produced and consumed by [[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]] and their family members should be valued in terms of the basic prices of similar products sold on the market or of their cost of production if no suitable basic prices are available, as defined in the SNA. In the absence of these prices, retail market prices could be used. Such consumption of own production is similar to payments in kind received by [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]].
147 +33. The part of goods and services produced and consumed by [[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]] and their family members should be valued in terms of the basic prices of similar products sold on the market or of their cost of production if no suitable basic prices are available, as defined in the SNA. In the absence of these prices, retail market prices could be used. Such consumption of own production is similar to payments in kind received by [[workers in employment for pay>>doc:working:Glossary.Workers in Employment for Pay.WebHome]].
148 148  
149 149  == Treatment of losses of workers in employment for profit ==
150 150  
151 -34. [[Jobs>>doc:working:Glossary.Job.WebHome]] for profit may, over a given reference period, produce a financial loss instead of income or profit. Losses should be reflected in the measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] and evaluated as negative income.
151 +34. [[Jobs>>doc:working:Glossary.Job.WebHome]] for profit may, over a given reference period, produce a financial loss instead of income or profit. Losses should be reflected in the measurement of [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] and evaluated as negative income.
152 152  
153 153  = Statistical units =
154 154  
... ... @@ -190,7 +190,7 @@
190 190  
191 191  48. One such source could be general or specialized household surveys, with individual household members as observation units.
192 192  
193 -49. Other sources of data include establishment surveys, administrative records (such as income tax and social security records), [[informal sector>>doc:working:Glossary.Informal sector.WebHome]] surveys (such as mixed surveys, according to the guidelines contained in the ILO resolution concerning statistics on the informal economy adopted by the 21st ICLS), agricultural surveys, surveys of small economic units and population censuses.
193 +49. Other sources of data include establishment surveys, administrative records (such as income tax and social security records), [[informal sector>>doc:working:Glossary.Informal Sector.WebHome]] surveys (such as mixed surveys, according to the guidelines contained in the ILO resolution concerning statistics on the informal economy adopted by the 21st ICLS), agricultural surveys, surveys of small economic units and population censuses.
194 194  
195 195  50. The choice of the appropriate sources of data should be based on the results of a cost-benefit analysis, taking into account factors such as the desired accuracy and details required from the results, the availability of different sources, the existence and design of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] or other household surveys and the feasibility of adding new topics to these surveys or of launching separate surveys, and the response burden (particularly for the population census where questionnaire content must typically be limited).
196 196  
... ... @@ -231,7 +231,7 @@
231 231  *** [[employment>>doc:working:Glossary.Employment.WebHome]]-related social security benefits:
232 232  **** received from employer;
233 233  **** received from social security and insurance schemes or the State.
234 -* (b) Gross [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], excluding social security contributions as in paragraph 21:
234 +* (b) Gross [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]], excluding social security contributions as in paragraph 21:
235 235  ** gross profit or where relevant gross output less operating expenses;
236 236  ** consumption of fixed capital/depreciation;
237 237  ** net profit (or share of profit);
... ... @@ -279,7 +279,7 @@
279 279  
280 280  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>>doc:working:Glossary.Employment.WebHome]] 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 -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.
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  
284 284  = Data dissemination =
285 285