Changes for page Resolution III: Resolution to amend Resolution 16th ICLS concerning the measurement of employment-related income

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121	121
122	122	== Operational approach to the measurement of income related to employment for profit ==
123	123
124		-29. In view of the heterogeneity of those in employment for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of income related to employment for profit 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:
	124	+1. In view of the heterogeneity of those in employment for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of income related to employment for profit 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:
	125	+11. 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 (such as those engaged in crafts or services, whether in the formal or the informal sector). 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.
	126	+11. 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). 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 for profit, net income related to employment for profit may have to be derived by means of analytical methods.
	127	+1. When measuring income related to employment for profit in the informal sector, 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.
125	125
126		-* (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 (such as those engaged in crafts or services, whether in the formal or the informal sector). 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.
127		-* (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). 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 for profit, net income related to employment for profit may have to be derived by means of analytical methods.
128		-
129		-30. When measuring income related to employment for profit in the informal sector, 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.
130		-
131	131	== Choice of method for recording income related to employment for profit ==
132	132
133		-31. The choice of an accounting technique to measure income related to employment for profit 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:
	131	+1. The choice of an accounting technique to measure income related to employment for profit 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:
	132	+11. 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 for profit. It is also the approach favoured by the SNA.
	133	+11. 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 to meet living expenses. Where data on employment-related income are furnished by those in employment 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).
	134	+1. These different techniques may produce different results. In determining the method used to record income related to employment for profit, consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
134	134
135		-* (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 for profit. It is also the approach favoured by the SNA.
136		-* (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 to meet living expenses. Where data on employment-related income are furnished by those in employment 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).
137		-
138		-32. These different techniques may produce different results. In determining the method used to record income related to employment for profit, consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
139		-
140	140	== Valuation of own production consumed by workers in employment for profit ==
141	141
142	142	33. The part of goods and services produced and consumed by workers in employment for profit 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.
...	...	@@ -147,106 +147,93 @@
147	147
148	148	= Statistical units =
149	149
150		-35. Two basic observation units are relevant to the measurement of income related to employment for pay or profit, depending on the objective pursued: the job and the individual person.
	146	+1. Two basic observation units are relevant to the measurement of income related to employment for pay or profit, depending on the objective pursued: the job and the individual person.
	147	+1. For the measurement of the income-generating capacity of different economic activities, the //job, //as defined in ICSE, is the basic entity on which information is to be collected and analysed. Jobs 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.
	148	+1. 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, work duration, etc. An individual may be engaged in a single job, have multiple jobs 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 as well as income from former employment.
151	151
152		-36. For the measurement of the income-generating capacity of different economic activities, the //job, //as defined in ICSE, is the basic entity on which information is to be collected and analysed. Jobs 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.
153		-
154		-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, work duration, etc. An individual may be engaged in a single job, have multiple jobs 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 as well as income from former employment.
155		-
156	156	= Reference period =
157	157
158		-38. In measuring income related to employment for pay and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in 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 and for profit should be measured over a long reference period, such as a full year.
	152	+1. In measuring income related to employment for pay and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in 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 and for profit should be measured over a long reference period, such as a full year.
	153	+1. For data collection purposes, shorter reference periods, such as a month or a quarter, may be used. Different activities and jobs may require different reference periods, such as a month
159	159
160		-39. For data collection purposes, shorter reference periods, such as a month or a quarter, may be used. Different activities and jobs 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 should be aggregated over the long reference period mentioned above.
	155	+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 should be aggregated over the long reference period mentioned above.
161	161
162		-= Data requirements =
	157	+=== Data requirements ===
163	163
164		-40. For the measurement of the income-generating capacity of different jobs, there should be consistency between the data on employment in a given job and the data on income generated by that job. Data should therefore be collected on: (i) the characteristics of the job (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 (duration of employment and time worked); and (iii) the amount of income generated by that job.
	159	+1. For the measurement of the income-generating capacity of different jobs, there should be consistency between the data on employment in a given job and the data on income generated by that job. Data should therefore be collected on: (i) the characteristics of the job (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 (duration of employment and time worked); and (iii) the amount of income generated by that job.
	160	+1. 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 carried out during the reference period; (ii) the income derived from each of these jobs; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of unemployment or periods of being out of the labour force that an individual may have experienced during the given reference period.
165	165
166		-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 carried out during the reference period; (ii) the income derived from each of these jobs; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of unemployment or periods of being out of the labour force that an individual may have experienced during the given reference period.
	162	+=== Measurement of working time in employment ===
167	167
168		-= Measurement of working time in employment =
	164	+1. One of the requirements of the measurement of employment-related income is that the part of the income directly generated by a job be related to the working time which has gone into that job. Income and employment data should therefore refer, or be convertible, to the same period.
	165	+1. For each job, working time 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., worked by each member.
	166	+1. At the individual level, employment-related income should be measured for each job 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 during which some or no employment-related income accrues. Each of these periods should be identified, account being taken of all jobs 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).
169	169
170		-42. One of the requirements of the measurement of employment-related income is that the part of the income directly generated by a job be related to the working time which has gone into that job. Income and employment data should therefore refer, or be convertible, to the same period.
	168	+==== Measurement of hours of work ====
171	171
172		-43. For each job, working time 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., worked by each member.
	170	+1. The measurement of hours of work is dealt with in the resolution concerning the measurement of working time adopted by the 18^^th^^ ICLS in 2008. The working time 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
173	173
174		-44. At the individual level, employment-related income should be measured for each job 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 during which some or no employment-related income accrues. Each of these periods should be identified, account being taken of all jobs 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).
	172	+statistics.
175	175
176		-== Measurement of hours of work ==
	174	+1. Hours of work should be identified for each job separately for job-level analysis and for all jobs for person-level analysis.
177	177
178		-45. The measurement of hours of work is dealt with in the resolution concerning the measurement of working time adopted by the 18^^th^^ ICLS in 2008. The working time 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 statistics.
	176	+=== Data sources ===
179	179
180		-46. Hours of work should be identified for each job separately for job-level analysis and for all jobs for person-level analysis.
	178	+1. The collection of data on income related to employment for pay or for profit should be based on the regular national statistical programmes, using all available sources.
	179	+1. One such source could be general or specialized household surveys, with individual household members as observation units.
	180	+1. Other sources of data include establishment surveys, administrative records (such as income tax and social security records), informal sector 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.
	181	+1. 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 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).
	182	+1. Several sources may be used for the collection of data on employment-related income. The use of different sources equally enables the comparison of the data and the evaluation of its quality.
	183	+1. Labour force surveys which collect data on income constitute an essential source of data on the income-generating capacity of jobs 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, seniority in trade or occupation, or other characteristics of interest.
	184	+1. 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 or for profit should be collected in respect of each activity performed or job held by each household member, together with the corresponding volume of employment in terms of hours of work.
	185	+1. In order to improve the quality and relevance of income-related questions in labour force and other household surveys, efforts should be made in particular:
	186	+1*. to collect income data directly from the persons concerned and avoid the use of proxy respondents as much as possible;
	187	+1*. to obtain disaggregated data on the components of employment-related income and link income to working time in each job and for each individual member covered by the survey;
	188	+1*. to reduce recall errors and pinpoint the seasonal characteristics of certain jobs using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a shorter reference period such as a quarter or a season; using the month-to-month recall approach to obtain information on each of the 12 months of the reference period; fixing data collection at a time which coincides with the collection of income data for income tax and social security purposes, etc.
181	181
182		-= Data sources =
183		-
184		-47. The collection of data on income related to employment for pay or for profit should be based on the regular national statistical programmes, using all available sources.
185		-
186		-48. One such source could be general or specialized household surveys, with individual household members as observation units.
187		-
188		-49. Other sources of data include establishment surveys, administrative records (such as income tax and social security records), informal sector 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.
189		-
190		-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 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).
191		-
192		-51. Several sources may be used for the collection of data on employment-related income. The use of different sources equally enables the comparison of the data and the evaluation of its quality.
193		-
194		-52. Labour force surveys which collect data on income constitute an essential source of data on the income-generating capacity of jobs 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, seniority in trade or occupation, or other characteristics of interest.
195		-
196		-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 or for profit should be collected in respect of each activity performed or job held by each household member, together with the corresponding volume of employment in terms of hours of work.
197		-
198		-54. In order to improve the quality and relevance of income-related questions in labour force and other household surveys, efforts should be made in particular:
199		-
200		-* to collect income data directly from the persons concerned and avoid the use of proxy respondents as much as possible;
201		-* to obtain disaggregated data on the components of employment-related income and link income to working time in each job and for each individual member covered by the survey;
202		-* to reduce recall errors and pinpoint the seasonal characteristics of certain jobs using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a shorter reference period such as a quarter or a season; using the month-to-month recall approach to obtain information on each of the 12 months of the reference period; fixing data collection at a time which coincides with the collection of income data for income tax and social security purposes, etc.
203		-
204	204	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.
205	205
206		-55. Establishment surveys can also serve as a basis for the collection of data on those components of income related to employment for pay 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, and (ii) to include and identify separately permanent, fixed-term, short-term and casual employees; paid apprentices and interns; employers in corporations and owner-operators of corporations without employees, along with additional characteristics of interest such as part-time nature of the job and the related volume of working time in employment. For the compilation of structural indicators on income related to pay, structural surveys of earnings, which enable information to be collected on income levels and trends according to detailed employees' 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.
	192	+1. Establishment surveys can also serve as a basis for the collection of data on those components of income related to employment for pay 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, and (ii) to include and identify separately permanent, fixed-term, short-term and casual employees; paid apprentices and interns; employers in corporations and owner-operators of corporations without employees, along with additional characteristics of interest such as part-time nature of the job and the related volume of working time in employment. For the compilation of structural indicators on income related to pay, structural surveys of earnings, which enable information to be collected on income levels and trends according to detailed employees' 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.
	193	+1. 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 for whom total remuneration data have been collected from the establishments.
	194	+1. In order to alleviate the difficulties experienced in field surveys in general, related to the reluctance of interviewed persons to provide income data, the difficulty in quantifying nonmonetary income, the relatively heavy workload for the statistical agencies and the risk of inaccurate responses, extra care should be taken in the preparatory phase, i.e. in the conception of appropriate definitions and guidelines, the drafting of directives and the training of officers. At a subsequent stage, special attention should be paid to the analysis and interpretation of the resulting income data and total and item nonresponse should be partly compensated through adjustment procedures.
207	207
208		-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 for whom total remuneration data have been collected from the establishments.
	196	+=== Data compilation ===
209	209
210		-57. In order to alleviate the difficulties experienced in field surveys in general, related to the reluctance of interviewed persons to provide income data, the difficulty in quantifying nonmonetary income, the relatively heavy workload for the statistical agencies and the risk of inaccurate responses, extra care should be taken in the preparatory phase, i.e. in the conception of appropriate definitions and guidelines, the drafting of directives and the training of officers. At a subsequent stage, special attention should be paid to the analysis and interpretation of the resulting income data and total and item nonresponse should be partly compensated through adjustment procedures.
	198	+1. In order to measure the income-generating capacity of different jobs or economic activities, employment-related income should be related to the job variables (regular/casual, full/parttime, etc.) and measured within the framework of employment duration and working time.
	199	+1. In order to assess employment-related well-being, data should be collected on income derived from all jobs for each person. For each job, income data should be collected along with the individual's status in employment, the length of the reference period to which the income refers, working time in hours, days, months, etc., where relevant.
	200	+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:
	201	+11. Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
211	211
212		-= Data compilation =
	203	+*
	204	+** total cash remuneration;
	205	+** total imputed value of remuneration in kind and services;
	206	+** profit-related pay;
	207	+** employment-related social security benefits:
	208	+*** received from employer;
	209	+*** received from social security and insurance schemes or the State.
213	213
214		-58. In order to measure the income-generating capacity of different jobs or economic activities, employment-related income should be related to the job variables (regular/casual, full/parttime, etc.) and measured within the framework of employment duration and working time.
	211	+1.
	212	+11. Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
215	215
216		-59. In order to assess employment-related well-being, data should be collected on income derived from all jobs for each person. For each job, income data should be collected along with the individual's status in employment, the length of the reference period to which the income refers, working time in hours, days, months, etc., where relevant.
217		-
218		-60. 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:
219		-
220		-* (a) Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
221		-** total cash remuneration;
222		-*** total imputed value of remuneration in kind and services;
223		-*** profit-related pay;
224		-*** employment-related social security benefits:
225		-**** received from employer;
226		-**** received from social security and insurance schemes or the State.
227		-* (b) Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
	214	+*
228	228	** gross profit or where relevant gross output less operating expenses;
229	229	** consumption of fixed capital/depreciation;
230	230	** net profit (or share of profit);
231	231	** employment-related social security benefits.
232	232
233		-= Data classification =
	220	+=== Data classification ===
234	234
235		-61. Statistics of employment-related income should be classified by economic activity, status in employment and occupation or occupational group, at least according to the major groups and categories of the most recent version of the relevant international classifications. These statistics should be systematically disaggregated by sex in all analyses. Other important variables for cross-classifications of data on income related to employment for pay or for profit are sex, age, level of education, level of skill, seniority in job and the formal or informal status of the job.
	222	+1. Statistics of employment-related income should be classified by economic activity, status in employment and occupation or occupational group, at least according to the major groups and categories of the most recent version of the relevant international classifications. These statistics should be systematically disaggregated by sex in all analyses. Other important variables for cross-classifications of data on income related to employment for pay or for profit are sex, age, level of education, level of skill, seniority in job and the formal or informal status of the job.
	223	+1. Disaggregations of the main status in employment categories, as defined in ICSE according to the type of economic risk, may be relevant in order to distinguish specific groups such as owner-operators of corporations from employees, employers from other independent workers, permanent employees from temporary, seasonal or casual employees, etc.
	224	+1. In order to measure the relationship between employment and income, account should be taken of all activities performed during the reference year, including simultaneous jobs. The employment experience of individuals during the reference period may be assessed through the identification of periods when they were employed (full or part time), unemployed and out of labour force. At the aggregate level, the main situations may be regrouped into broad categories relevant to the measurement of employment-related wellbeing, such as:
	225	+1*. full-year/full-time employment;
	226	+1*. part-year/part-time employment with no unemployment:
236	236
237		-62. Disaggregations of the main status in employment categories, as defined in ICSE according to the type of economic risk, may be relevant in order to distinguish specific groups such as owner-operators of corporations from employees, employers from other independent workers, permanent employees from temporary, seasonal or casual employees, etc.
	228	+o for voluntary reasons; o for involuntary reasons;
238	238
239		-63. In order to measure the relationship between employment and income, account should be taken of all activities performed during the reference year, including simultaneous jobs. The employment experience of individuals during the reference period may be assessed through the identification of periods when they were employed (full or part time), unemployed and out of labour force. At the aggregate level, the main situations may be regrouped into broad categories relevant to the measurement of employment-related wellbeing, such as:
240		-
241		-* full-year/full-time employment;
242		-* part-year/part-time employment with no unemployment:
243		-** for voluntary reasons;
244		-** for involuntary reasons;
245		-* part-year employment with some unemployment;
246		-** mainly unemployment: o with some employment;
247		-** without employment;
248		-** mainly out of labour force with some employment.
249		-
	230	+1.
	231	+1*. part-year employment with some unemployment; ● mainly unemployment: o with some employment; o without employment;
	232	+1*. mainly out of labour force with some employment.
250	250	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.
251	251
252	252	=== Periodicity ===