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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]].
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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>>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 86  18. Gross [[income related to employment for profit>>doc:working:Glossary.Income Related to Employment for Profit.WebHome]] consists of:
87 87  
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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]]:
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131 131  * (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.
132 132  * (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.
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138 138  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:
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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 -* (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).
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).
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143 143  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  
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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.
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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.
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284 284  = Data dissemination =
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