Skip to Content
Last modified by Helena on 2025/07/31 14:18
From version 2.1
edited by Helena
on 2025/06/17 11:19
Change comment: There is no comment for this version
To version 2.2
edited by Helena
on 2025/06/17 11:31
Change comment: There is no comment for this version

Summary

Details

Page properties
Content
... ... @@ -2,7 +2,7 @@
2 2  {{toc/}}
3 3  {{/box}}
4 4  
5 -=== Preamble ===
5 += Preamble =
6 6  
7 7  The 21st International Conference of Labour Statisticians,
8 8  
... ... @@ -16,17 +16,20 @@
16 16  
17 17  Adopts this 20th day of October 2023 the following amendments to the Resolution concerning the measurement of employment-related income, adopted by the 16th International Conference of Labour Statisticians, 1998.
18 18  
19 -=== Objectives ===
19 += Objectives =
20 20  
21 -1. Each country should aim at supplementing its programmes of statistics on employment, labour underutilization and wages with statistics that provide insight into the income related to employment, 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 opportunities available to them.
22 -1. 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 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 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.
23 -1. 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 for pay and for profit, (ii) the components and amounts of income generated by these jobs, (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding jobs for pay or profit.
24 -1. 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 and for profit.
21 +~1. Each country should aim at supplementing its programmes of statistics on employment, labour underutilization and wages with statistics that provide insight into the income related to employment, 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 opportunities available to them.
25 25  
26 -=== Concepts and definitions ===
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 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 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.
27 27  
28 -==== Employment-related income ====
25 +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 for pay and for profit, (ii) the components and amounts of income generated by these jobs, (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding jobs for pay or profit.
29 29  
27 +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 and for profit.
28 +
29 += Concepts and definitions =
30 +
31 +== Employment-related income ==
32 +
30 30  1. 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 for pay or for profit. This means that besides income received by persons for working in current jobs, employment-related income includes payments received for having worked previously, in other jobs or in relation to such work. Such payments could be, for example, salaries/wages received with delay after leaving a job, or retirement pensions. It also means that during a specific reference period, a person may receive employment-related income without having any job (i.e. while being currently unemployed or out of labour force). Employment-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to employment.
31 31  1. For definitional and measurement purposes, the concept of income related to employment for pay should be distinguished from the concept of income related to employment for profit.
32 32  1. The statistics of employment-related income should cover all persons employed, as defined in the resolution concerning statistics of work, employment and labour underutilization, adopted by the 19th ICLS (2013). Where feasible, they should also cover 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.
... ... @@ -44,8 +44,8 @@
44 44  
45 45  (a) Total cash remuneration, excluding employee contributions to compulsory employmentrelated social security and retirement income provision schemes (in order to avoid subsequent double counting of income), covers:
46 46  
47 -1.
48 -11.
50 +1.
51 +11.
49 49  111. direct wages and salaries in cash for time worked and work done, including all incentive, shift and premium pay (e.g. for responsibility, unsanitary conditions, danger, 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 and duties and casual work. They also include fees and salaries of managerial staff; remuneration of trainees and apprentices; and other components of direct wages and salaries;
50 50  111. remuneration for time not worked comprises: annual vacation and other paid leave; public holidays and other recognized holidays; temporary halt or slow-down of production, short-time 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);
51 51  111. 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 work methods; and similar ad hoc payments.
... ... @@ -76,9 +76,9 @@
76 76  
77 77  (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:
78 78  
79 -*
80 -**
81 -***
82 +*
83 +**
84 +***
82 82  **** Employers in household market enterprises
83 83  **** Own-account workers in household market enterprises without employees
84 84  **** Dependent contractors
... ... @@ -87,7 +87,7 @@
87 87  (b) the amount of employment-related social security benefits received by persons in employment for profit through schemes recognizing the status in employment as a specific condition for membership.
88 88  
89 89  1. The gross profit (or the share of profit) of unincorporated household enterprises is equivalent to gross mixed income as defined in the System of National Accounts. It corresponds to the value of gross output reduced by operating expenses, where:
90 -1*.
93 +1*.
91 91  1**. the value of gross output may be defined as the value of all goods and services produced for the market as well as for own final use (market output corresponds to the value of goods and services sold, bartered or provided free of charge or at reduced prices as payments in kind to hired labour; production for own final use includes the value of goods and services consumed by the household or retained for use in future production); and
92 92  1**. operating expenses comprise three types of business expenditure: (a) intermediate consumption (excluding, as far as possible, expenditure for purely personal or household purposes), (b) compensation of employees payable, and (c) taxes on production payable, minus subsidies received, if any, as defined in the System of National Accounts.
93 93  1. In principle, profit (or mixed income) should be recorded net of consumption of fixed capital,
... ... @@ -97,7 +97,7 @@
97 97  1. Any contributions of those employed for profit to compulsory employment-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.
98 98  1. Where those employed for profit run their enterprises independently from other partners and contributing family workers, with or without employees, the profit corresponds to both the income generated by the enterprise and the entrepreneur's individual income related to employment for profit. Where those employed for profit run their enterprises in partnership, the profit represents a joint income and income related to employment for profit should correspond to the share of income received by each partner.
99 99  1. Employment-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 as a specific condition for membership. They may include all or some of the following benefits:
100 -1*.
103 +1*.
101 101  1**. current employment-related social security benefits received from social security or compulsory insurance schemes or the State; and
102 102  1**. current social security benefits received by individuals as a result of their former employment for profit.
103 103  1. Net income related to employment for profit may be derived by deducting from gross income related to employment for profit, personal direct taxes and other employment-related obligations.
... ... @@ -195,7 +195,7 @@
195 195  1. Data should be collected on the components, as well as on the aggregate, of income related to employment for pay or for profit, along the following lines:
196 196  11. Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
197 197  
198 -*
201 +*
199 199  ** total cash remuneration;
200 200  ** total imputed value of remuneration in kind and services;
201 201  ** profit-related pay;
... ... @@ -203,10 +203,10 @@
203 203  *** received from employer;
204 204  *** received from social security and insurance schemes or the State.
205 205  
206 -1.
209 +1.
207 207  11. Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
208 208  
209 -*
212 +*
210 210  ** gross profit or where relevant gross output less operating expenses;
211 211  ** consumption of fixed capital/depreciation;
212 212  ** net profit (or share of profit);
... ... @@ -222,7 +222,7 @@
222 222  
223 223  o for voluntary reasons; o for involuntary reasons;
224 224  
225 -1.
228 +1.
226 226  1*. part-year employment with some unemployment; ● mainly unemployment: o with some employment; o without employment;
227 227  1*. mainly out of labour force with some employment.
228 228  1. Further variables may be introduced, such as length of employment, spells and duration of unemployment, etc. Such classifications would permit the identification of the main types of employment-related hardship, the severity of employment problems and the degree of labour force attachment of persons experiencing economic hardship.