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

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	1	+Compensation of employees\|Earnings\|Employees\|Employment Work\|Income related to employment for pay\|Income related to employment for profit\|Informal sector\|Labour Force\|Labour Underutilization\|Minimum wage\|Persons Outside the Labour Force\|Persons in Employment\|Persons in Unemployment\|Short Reference Period\|Time Unit\|Unemployment\|Work Activity\|Workers in employment for pay\|Workers in employment for profit\|Working Time

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  Having been convened at Geneva by the Governing Body of the International Labour Office and having met from 11 to 20 October 2023,
--Taking into consideration the relevant parts of the Resolution concerning the measurement of working time, adopted by the 18th International Conference of Labour Statisticians, the Resolution concerning statistics of work, employment and labour underutilization, adopted by the 19th International Conference of Labour Statisticians, 2013, and of the Resolution concerning statistics on work relationships, adopted by the 20th International
++Taking into consideration the relevant parts of the Resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]], adopted by the 18th International Conference of Labour Statisticians, the Resolution concerning statistics of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:working:Glossary.Employment Work.WebHome]] and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th International Conference of Labour Statisticians, 2013, and of the Resolution concerning statistics on (% style="color:#e74c3c" %)work(%%) relationships, adopted by the 20th International
  Conference of Labour Statisticians, 2018,
--Recognizing the need to harmonize the international statistical standards for the measurement of employment-related income adopted by the 16th ICLS with those adopted by the 18th, 19th and 20th ICLS,
++Recognizing the need to harmonize the international statistical standards for the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income adopted by the 16th ICLS with those adopted by the 18th, 19th and 20th ICLS,
--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.
++Adopts this 20th day of October 2023 the following amendments to the Resolution concerning the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income, adopted by the 16th International Conference of Labour Statisticians, 1998.
  = Objectives =
--~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.
++~1. Each country should aim at supplementing its programmes of statistics on [[employment>>doc:working:Glossary.Employment Work.WebHome]], [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]] and [[wages>>doc:working:Glossary.Earnings.WebHome]] with statistics that provide insight into the income related to [[employment>>doc:working:Glossary.Employment Work.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 Work.WebHome]] opportunities available to them.
--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.
++2. A programme of statistics on [[employment>>doc:working:Glossary.Employment Work.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 Work.WebHome]] promotion policies which aim at creating and developing [[employment>>doc:working:Glossary.Employment Work.WebHome]] that provides adequate income. Statistics of [[employment>>doc:working:Glossary.Employment Work.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 Work.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 Work.WebHome]]-related income and atypical or non-standard forms of [[employment>>doc:working:Glossary.Employment Work.WebHome]]. It should provide data on the changes in [[employment>>doc:working:Glossary.Employment Work.WebHome]] patterns and remuneration practices which have taken place in countries at different stages of development. Statistics of [[employment>>doc:working:Glossary.Employment Work.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 Work.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 Work.WebHome]]-related welfare. Data on the structure and distribution of [[employment>>doc:working:Glossary.Employment Work.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.
--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 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.
++3. In order to fulfil the above objectives, comprehensive, detailed and reliable statistics should, as far as possible, be compiled on the characteristics of [[jobs>>doc:working:Glossary.Job.WebHome]] for pay and for profit, (ii) the components and amounts of income generated by these [[jobs>>doc:working:Glossary.Job.WebHome]], (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or profit.
--4. In order to enhance their comparability and usefulness, statistics of employment-related income should, as far as possible, be made compatible with other related economic and social statistics and with national accounts as regards the definitions, classifications and reference periods used, where relevant, by regrouping the components of income related to employment for pay and for profit.
++4. In order to enhance their comparability and usefulness, statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should, as far as possible, be made compatible with other related economic and social statistics and with national accounts as regards the definitions, classifications and reference periods used, where relevant, by regrouping the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit.
  = Concepts and definitions =
  == Employment-related income ==
--5. Employment-related income consists of the payments, in cash, in kind or in services, which are received by individuals, for themselves or in respect of their family members, as a result of their current or former involvement in jobs 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.
++5. [[Employment>>doc:working:Glossary.Employment Work.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: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)working(%%) in current [[jobs>>doc:working:Glossary.Job.WebHome]], [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income includes payments received for having (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%) previously, in other [[jobs>>doc:working:Glossary.Job.WebHome]] or in relation to such (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%). Such payments could be, for example, [[salaries>>doc:working:Glossary.Earnings.WebHome]]/[[wages>>doc:working:Glossary.Earnings.WebHome]] 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 Work.WebHome]]-related income without having any [[job>>doc:working:Glossary.Job.WebHome]] (i.e. while being currently [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] or out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]). [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to [[employment>>doc:working:Glossary.Employment Work.WebHome]].
--6. 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.
++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>>doc:working:Glossary.Employment Work.WebHome]] for profit.
--7. 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.
++7. The statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should cover all persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]], as defined in the resolution concerning statistics of (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)work(%%), [[employment>>doc:working:Glossary.Employment Work.WebHome]] and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th ICLS (2013). Where feasible, they should also cover (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)working(%%) children{{footnote}}This inclusion should not be interpreted as condoning child labour.{{/footnote}} and youths below the specified minimum age limit adopted for measuring the [[labour force>>doc:working:Glossary.Labour Force.WebHome]].
--8. The measurement of employment-related income should relate, separately, to "workers in employment for pay" and to "workers in employment for profit", as further defined in the most recent version of the International Classification of Status in Employment (ICSE).
++8. The measurement of [[employment>>doc:working:Glossary.Employment Work.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 Work.WebHome]] (ICSE).
--9. For further analysis, and especially for analysing economic well-being related to employment, statistics of employment-related income should cover those unemployed and persons outside the labour force who receive an income as a result of their former employment.
++9. For further analysis, and especially for analysing economic well-being related to [[employment>>doc:working:Glossary.Employment Work.WebHome]], statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should cover those [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] 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 Work.WebHome]].
  == Income related to employment for pay ==
--10. Income related to employment for pay consists of all payments and benefits in cash, kind or services, which are received, over a given reference period, by individuals for themselves or in respect of their family members, by virtue of their involvement in a current or former job for pay. Such payments and benefits may be provided by the employer, social security or compulsory insurance schemes or the State.
++10. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] consists of all payments and benefits in cash, kind or services, which are received, over a given reference period, by individuals for themselves or in respect of their family members, by virtue of their involvement in a current or former [[job>>doc:working:Glossary.Job.WebHome]] for pay. Such payments and benefits may be provided by the employer, social security or compulsory insurance schemes or the State.
--~11. Income related to employment for pay covers the income of the following categories of persons as defined by ICSE:
++~11. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] covers the income of the following categories of persons as defined by ICSE:
  * Owner-operators of corporations:
  ** Employers in corporations
--** Owner-operators of corporations without employees ● Employees: o Permanent employees o Fixed-term employees o Short-term and casual employees o Paid apprentices, trainees and interns
++** Owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]] ● [[Employees>>doc:working:Glossary.Employees.WebHome]]: o Permanent [[employees>>doc:working:Glossary.Employees.WebHome]] o Fixed-term [[employees>>doc:working:Glossary.Employees.WebHome]] o Short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]] o Paid apprentices, trainees and interns
--12. Income related to employment for pay includes: total cash remuneration; the value of remuneration in kind and services; profit-related pay; and employment-related social security benefits received either directly from the employer, from social security or compulsory insurance schemes or the State.
++12. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] includes: total cash remuneration; the value of remuneration in kind and services; profit-related pay; and [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received either directly from the employer, from social security or compulsory insurance schemes or the State.
--* (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:
--** (i ) 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;
--** (ii) 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);
--** (ii) cash bonuses and gratuities include: all bonuses and gratuities, whether contractual or noncompulsory bonuses and premiums, year-end and seasonal bonuses (13th, 14th or 15th month's salary, additional vacation pay, etc.); exceptional payments for innovative ideas or work methods; and similar ad hoc payments.
--* (b) Remuneration in kind and services includes: traditional payments such as food, drink, fuel, clothing, footwear, etc.; the imputed rental value of free or subsidized housing; petrol and/or mileage allowance or the imputed value of free or subsidized similar benefits; the imputed value of business vehicles for employees' private use, telephone, electricity and similar utilities; free or subsidized transport to and from work and free car parking; the value covered by the employer of: union, association and club fees, nurseries, crèches, etc. for employees' children, low- or zero-interest loans, subsidized mortgages, etc., the value of output from employer's process of production{{footnote}}In so far as the provision of this type of benefit is in line with the recommendations contained in the Protection of Wages Convention, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments in kind, including flexible benefits and other compensation packages for employees.
--* (c) Profit-related pay comprises: traditional profit-sharing bonuses; current receipts from profit-related schemes, participation, savings-related share option schemes and similar schemes; the initial market value of shares distributed to employees and owner-operators of corporations; other profit-related receipts.
--* (d) Employment-related social security benefits include:
--** (i ) current receipts from the employer: e.g. family, dependants' and similar allowances; educational allowances; payments in respect of absence from work due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of earnings); payments in respect of temporary or partial lay-off or unemployment (which compensate, in part or in full, for loss of earnings); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security payments received from the employer;
--** (ii) current employment-related social security benefits received from social security or compulsory insurance schemes or the State: e.g. family, dependants', educational and similar allowances; payments in respect of absence from work due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of earnings); payments in respect of temporary or partial lay-off or unemployment (which compensate, in part or in full, for loss of earnings); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security and assimilated payments for which the employment status is a condition of receipt;
--** (iii) current social security benefits received as a result of former employment: e.g. unemployment compensation; severance, termination and redundancy pay; occupational and retirement pensions and assimilated benefits.
++* (a) Total cash remuneration, excluding [[employee>>doc:working:Glossary.Employees.WebHome]] contributions to compulsory employmentrelated social security and retirement income provision schemes (in order to avoid subsequent double counting of income), covers:
++** {{{(i)}}} direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] in cash for time (% style="color:#e74c3c" %)worked(%%) and (% style="color:#e74c3c" %)work(%%) done, including all incentive, shift and premium pay (e.g. for responsibility, unsanitary conditions, danger, (% style="color:#e74c3c" %)work(%%) at night, weekends and during other unsocial hours); cost-of-living, housing, transport, language and similar allowances; hardship, mobility, non-resident, expatriation, repatriation, post-adjustment and similar allowances; contractual and nonobligatory regular bonuses and premiums; tips and commissions (with and without a retainer); payments for odd [[jobs>>doc:working:Glossary.Job.WebHome]] and duties and casual (% style="color:#e74c3c" %)work(%%). They also include fees and [[salaries>>doc:working:Glossary.Earnings.WebHome]] of managerial staff; remuneration of trainees and apprentices; and other components of direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]];
++** (ii) remuneration for time not (% style="color:#e74c3c" %)worked(%%) comprises: annual vacation and other paid leave; public holidays and other recognized holidays; temporary halt or slow-down of production, short-time (% style="color:#e74c3c" %)working(%%); other time off granted with pay (e.g. for personal and family reasons, civic duties, union responsibilities, training and education); paid sick leave (where not regarded as social security benefit); severance and termination pay (where not regarded as social security benefit);
++** (ii) cash bonuses and gratuities include: all bonuses and gratuities, whether contractual or noncompulsory bonuses and premiums, year-end and seasonal bonuses (13th, 14th or 15th month's [[salary>>doc:working:Glossary.Earnings.WebHome]], additional vacation pay, etc.); exceptional payments for innovative ideas or (% style="color:#e74c3c" %)work(%%) methods; and similar ad hoc payments.
++* (b) Remuneration in kind and services includes: traditional payments such as food, drink, fuel, clothing, footwear, etc.; the imputed rental value of free or subsidized housing; petrol and/or mileage allowance or the imputed value of free or subsidized similar benefits; the imputed value of business vehicles for [[employees>>doc:working:Glossary.Employees.WebHome]]' private use, telephone, electricity and similar utilities; free or subsidized transport to and from (% style="color:#e74c3c" %)work(%%) and free car parking; the value covered by the employer of: union, association and club fees, nurseries, crèches, etc. for [[employees>>doc:working:Glossary.Employees.WebHome]]' children, low- or zero-interest loans, subsidized mortgages, etc., the value of output from employer's process of production{{footnote}}In so far as the provision of this type of benefit is in line with the recommendations contained in the Protection of Wages Convention, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments in kind, including flexible benefits and other compensation packages for [[employees>>doc:working:Glossary.Employees.WebHome]].
++* (c) Profit-related pay comprises: traditional profit-sharing bonuses; current receipts from profit-related schemes, participation, savings-related share option schemes and similar schemes; the initial market value of shares distributed to [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations; other profit-related receipts.
++* (d) [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits include:
++** {{{(i)}}} current receipts from the employer: e.g. family, dependants' and similar allowances; educational allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security payments received from the employer;
++** (ii) current [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received from social security or compulsory insurance schemes or the State: e.g. family, dependants', educational and similar allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security and assimilated payments for which the [[employment>>doc:working:Glossary.Employment Work.WebHome]] status is a condition of receipt;
++** (iii) current social security benefits received as a result of former [[employment>>doc:working:Glossary.Employment Work.WebHome]]: e.g. [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] compensation; severance, termination and redundancy pay; occupational and retirement pensions and assimilated benefits.
--13. Net income related to employment for pay may be derived by deducting employees' direct taxes, union dues and other obligations. Whenever possible, the different types of deductions should be identified and recorded separately.
++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.
--14. Income related to employment for pay excludes income derived from other forms of activity and other sources, such as income related to employment for profit, 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:
++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:
--* family allowances and other social security benefits or assistance (e.g. food stamps, government or community housing, free health-care assistance, etc.), when paid by social security schemes or the State without regard to the employment status (e.g. under universal schemes with or without means tests);
--* indemnities or allowances in cash and in kind paid by the employer purely to cover the employees' cost of work-related expenditure (e.g. tools, equipment, clothing or footwear used exclusively or mainly at work, special housing and meals necessitated by exceptional working conditions, reimbursement of business travel and accommodation expenses, medical examinations or health checks required because of the nature of the work, etc.). However, when indemnities take the form of cash payments over and above the reimbursement of expenses incurred by employees, such payments should be considered as income related to employment for pay; ● employers' contributions to social security funds, insurance or other institutional units responsible for social insurance schemes.
++* 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 Work.WebHome]] status (e.g. under universal schemes with or without means tests);
++* 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.
--15. When the objective is to measure the income-generating capacity of a job, all the components of income related to employment for pay provided by the employer should be included. When the objective is to analyse the individual's employment-related well-being, the additional employment-related benefits provided by social security or compulsory insurance schemes or by the State should also be included.
++15. When the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Job.WebHome]], all the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] provided by the employer should be included. When the objective is to analyse the individual's [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being, the additional [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits provided by social security or compulsory insurance schemes or by the State should also be included.
  == Income related to employment for profit ==
--16. Income related to employment for profit is defined as the income which is received, over a given reference period, by individuals, for themselves or in respect of their family members who help in family businesses as contributing family workers, as a result of their current or former involvement in employment for profit.
++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 Work.WebHome]] for profit.
--17. For purposes of measurement of income related to employment for profit, those employed for profit are primarily the sole owners, or joint owners, of the unincorporated household enterprises or quasi-corporations in which they 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 according to ICSE-.
++17. For purposes of measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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-.
--18. Gross income related to employment for profit consists of:
++18. Gross [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] consists of:
--* (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:
++* (a) the profit (or the share of profit) which is generated by the activity, received by the following categories of [[employed persons>>doc:working:Glossary.Persons in Employment.WebHome]] as defined by the ICSE:
  ** Employers in household market enterprises
--** Own-account workers in household market enterprises without employees
++** Own-account workers in household market enterprises without [[employees>>doc:working:Glossary.Employees.WebHome]]
  ** Dependent contractors
  ** Contributing family workers and
--* (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.
++* (b) the amount of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received by [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for profit through schemes recognizing the status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] as a specific condition for membership.
 . 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:
  * 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
--* 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.
++* 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>>doc:working:Glossary.Compensation of employees.WebHome]] payable, and (c) taxes on production payable, minus subsidies received, if any, as defined in the System of National Accounts.
 . In principle, profit (or mixed income) should be recorded net of consumption of fixed capital, i.e. after deduction of the value of consumption of productive assets (i.e. structures, machinery and equipment, cultivated assets used to produce other products, etc.).
--21. 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.
++21. Any contributions of those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit to compulsory [[employment>>doc:working:Glossary.Employment Work.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.
--22. 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.
++22. Where those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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>>doc:working:Glossary.Persons in Employment.WebHome]] 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.
--23. 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:
++23. [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received by persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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 Work.WebHome]] as a specific condition for membership. They may include all or some of the following benefits:
--* current employment-related social security benefits received from social security or compulsory insurance schemes or the State; and
--* current social security benefits received by individuals as a result of their former employment for profit.
++* current [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received from social security or compulsory insurance schemes or the State; and
++* current social security benefits received by individuals as a result of their former [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit.
--24. 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.
++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 Work.WebHome]]-related obligations.
--25. Income related to employment for profit excludes income derived from employment for pay, and other sources not related to employment, 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 status (e.g. under universal schemes with or without means tests).
++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 Work.WebHome]] for pay, and other sources not related to [[employment>>doc:working:Glossary.Employment Work.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 Work.WebHome]] status (e.g. under universal schemes with or without means tests).
--26. All the components of income related to employment for profit noted in paragraph 18 are relevant for the analysis of the employment-related well-being of those employed for profit. Where the objective is to measure the income-generating capacity of a job for profit, employment-related social security benefits should be excluded.
++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 Work.WebHome]]-related well-being of those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit. Where the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Work Activity.WebHome]] for profit, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits should be excluded.
  = Measurement issues =
  == Evaluation of benefits in kind received by persons in employment for pay ==
--27. For the purposes of the measurement of income related to employment for pay, benefits in kind should be valued in terms of the income accruing to the persons in employment for pay. Countries may evaluate these benefits on the basis of retail market prices. When provided free, the value of income in kind is equal to the full value of the goods and services in question. When provided at reduced prices, the value of income in kind is equal to the difference between the full value and the amount paid by the recipient.
++27. For the purposes of the measurement of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]], benefits in kind should be valued in terms of the income accruing to the [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for pay. Countries may evaluate these benefits on the basis of retail market prices. When provided free, the value of income in kind is equal to the full value of the goods and services in question. When provided at reduced prices, the value of income in kind is equal to the difference between the full value and the amount paid by the recipient.
  == Treatment of occupational expenditure of persons in employment for pay ==
--28. Despite the fact that employees and owner-operators of corporations may incur specific expenses associated with working, which counterbalance part of the wages and benefits received, income related to employment for pay should be recorded gross of workers in employment for pay’s occupational expenditure.
++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>>doc:working:Glossary.Earnings.WebHome]] 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.
  == Operational approach to the measurement of income related to employment for profit ==
--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:
++29. In view of the heterogeneity of those in [[employment>>doc:working:Glossary.Employment Work.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]]:
--* (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.
--* (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.
++* (a) The first group consists of persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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.
++* (b) The second group consists of persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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.
--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.
++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.
  == Choice of method for recording income related to employment for profit ==
--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:
++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>>doc:working:Glossary.Persons in Employment.WebHome]] for profit operate their business and the measurement objective. Two major techniques can be used:
--* (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.
--* (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).
++* {{{(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.Work Activity.WebHome]] for profit. It is also the approach favoured by the SNA.
++* (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 Work.WebHome]]-related income are furnished by those in [[employment>>doc:working:Glossary.Employment Work.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).
--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.
++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.
  == Valuation of own production consumed by workers in employment for profit ==
--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.
++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]].
  == Treatment of losses of workers in employment for profit ==
--34. Jobs 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 and evaluated as negative income.
++34. [[Jobs>>doc:working:Glossary.Work Activity.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.
  = Statistical units =
--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.
++35. Two basic observation units are relevant to the measurement of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit, depending on the objective pursued: the [[job>>doc:working:Glossary.Work Activity.WebHome]] and the individual person.
--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.
++36. For the measurement of the income-generating capacity of different economic activities, the //[[job>>doc:working:Glossary.Work Activity.WebHome]], //as defined in ICSE, is the basic entity on which information is to be collected and analysed. [[Jobs>>doc:working:Glossary.Work Activity.WebHome]] can be for pay or for profit, which can be characterized by industry, occupation and [[employment>>doc:working:Glossary.Employment Work.WebHome]] status, coded at the most detailed level of national or international classifications.
--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.
++37. When the objective is the analysis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]]-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>>doc:working:Glossary.Employment Work.WebHome]]-related income and educational achievements, seniority in [[employment>>doc:working:Glossary.Employment Work.WebHome]], (% style="color:#e74c3c" %)work(%%) duration, etc. An individual may be engaged in a single [[job>>doc:working:Glossary.Work Activity.WebHome]], have multiple [[jobs>>doc:working:Glossary.Work Activity.WebHome]] in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Employment Work.WebHome]]-related income corresponds to the sum of all incomes generated by all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] as well as income from former [[employment>>doc:working:Glossary.Employment Work.WebHome]].
  = Reference period =
--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.
++38. In measuring [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in (% style="color:#e74c3c" %)work(%%) intensity of individuals, and the possible combination of multiple activities and periods of activity and inactivity of the population concerned. For this purpose, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit should be measured over a long reference period, such as a full year.
--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.
++39. For data collection purposes, [[shorter reference periods>>doc:working:Glossary.Short Reference Period.WebHome]], such as a month or a quarter, may be used. Different activities and [[jobs>>doc:working:Glossary.Work Activity.WebHome]] may require different reference periods, such as a month for regular fulltime [[employment>>doc:working:Glossary.Employment Work.WebHome]] for pay, complemented by data on additional annual receipts, or a crop season in agricultural [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit. For analytical purposes, data on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income referring to [[short reference periods>>doc:working:Glossary.Short Reference Period.WebHome]] should be aggregated over the long reference period mentioned above.
  = Data requirements =
--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.
++40. For the measurement of the income-generating capacity of different [[jobs>>doc:working:Glossary.Work Activity.WebHome]], there should be consistency between the data on [[employment>>doc:working:Glossary.Employment Work.WebHome]] in a given [[job>>doc:working:Glossary.Work Activity.WebHome]] and the data on income generated by that [[job>>doc:working:Glossary.Work Activity.WebHome]]. Data should therefore be collected on: the characteristics of the [[job>>doc:working:Glossary.Work Activity.WebHome]] (industry, occupation, [[employment>>doc:working:Glossary.Employment Work.WebHome]] status), type of enterprise (individual enterprise, partnership, corporation, etc.), [[employment>>doc:working:Glossary.Employment Work.WebHome]] size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the [[job>>doc:working:Glossary.Work Activity.WebHome]] (duration of [[employment>>doc:working:Glossary.Employment Work.WebHome]] and time (% style="color:#e74c3c" %)worked(%%)); and (iii) the amount of income generated by that [[job>>doc:working:Glossary.Work Activity.WebHome]].
--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.
++41. In order to analyse the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]] and the well-being of individuals, data are needed for each person: separately on the main and any additional [[jobs>>doc:working:Glossary.Work Activity.WebHome]] carried out during the reference period; (ii) the income derived from each of these [[jobs>>doc:working:Glossary.Work Activity.WebHome]]; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] or periods of being out of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] that an individual may have experienced during the given reference period.
  = Measurement of working time in employment =
--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.
++42. One of the requirements of the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income is that the part of the income directly generated by a [[job>>doc:working:Glossary.Work Activity.WebHome]] be related to the [[working time>>doc:working:Glossary.Working Time.WebHome]] which has gone into that [[job>>doc:working:Glossary.Work Activity.WebHome]]. Income and [[employment>>doc:working:Glossary.Employment Work.WebHome]] data should therefore refer, or be convertible, to the same period.
--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.
++43. For each [[job>>doc:working:Glossary.Work Activity.WebHome]], [[working time>>doc:working:Glossary.Working Time.WebHome]] should be, expressed in the number of hours, days, weeks, etc., during which the activity has been carried out. Where the activity is carried out by several contributing family workers and income is the result of a joint labour input (e.g. in household enterprises), efforts should be made to measure the number of hours, days, weeks, etc., (% style="color:#e74c3c" %)worked(%%) by each member.
--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).
++44. At the individual level, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be measured for each [[job>>doc:working:Glossary.Work Activity.WebHome]] carried out during the reference period, whether in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Persons in Employment.WebHome]], [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] during which some or no [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income accrues. Each of these periods should be identified, account being taken of all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] performed, including casual or simultaneous [[employment>>doc:working:Glossary.Employment Work.WebHome]]. The main situations may be classified into broad categories relevant to the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related wellbeing (or hardship).
  == Measurement of hours of work ==
--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.
++45. The measurement of hours of (% style="color:#e74c3c" %)work(%%) is dealt with in the resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]] adopted by the 18^^th^^ ICLS in 2008. The [[working time>>doc:working:Glossary.Working Time.WebHome]] concepts defined in this resolution are relevant for the measurement and analysis of employmentrelated income, and countries should aim at applying them to produce [[working time>>doc:working:Glossary.Working Time.WebHome]] statistics.
--46. Hours of work should be identified for each job separately for job-level analysis and for all jobs for person-level analysis.
++46. Hours of (% style="color:#e74c3c" %)work(%%) should be identified for each [[job>>doc:working:Glossary.Work Activity.WebHome]] separately for [[job>>doc:working:Glossary.Work Activity.WebHome]]-level analysis and for all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for person-level analysis.
  = Data sources =
--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.
++47. The collection of data on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit should be based on the regular national statistical programmes, using all available sources.
 . One such source could be general or specialized household surveys, with individual household members as observation units.
--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.
++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.
--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).
++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).
--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.
++51. Several sources may be used for the collection of data on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income. The use of different sources equally enables the comparison of the data and the evaluation of its quality.
--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.
++52. [[Labour force>>doc:working:Glossary.Labour Force.WebHome]] surveys which collect data on income constitute an essential source of data on the income-generating capacity of [[jobs>>doc:working:Glossary.Work Activity.WebHome]] and its links to the labour market activities of individuals. Additional variables and appropriate questions accompanied by detailed instructions addressed to all individuals, including those not [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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>>doc:working:Glossary.Employment Work.WebHome]] (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>>doc:working:Glossary.Employment Work.WebHome]] and [[unemployment>>doc:working:Glossary.Unemployment.WebHome]], seniority in trade or occupation, or other characteristics of interest.
--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.
++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>>doc:working:Glossary.Employment Work.WebHome]]. In particular, detailed information on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit should be collected in respect of each activity performed or [[job>>doc:working:Glossary.Work Activity.WebHome]] held by each household member, together with the corresponding volume of [[employment>>doc:working:Glossary.Employment Work.WebHome]] in terms of hours of (% style="color:#e74c3c" %)work(%%).
--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:
++54. In order to improve the quality and relevance of income-related questions in [[labour force>>doc:working:Glossary.Labour Force.WebHome]] and other household surveys, efforts should be made in particular:
  * to collect income data directly from the persons concerned and avoid the use of proxy respondents as much as possible;
--* 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;
--* 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.
++* to obtain disaggregated data on the components of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income and link income to [[working time>>doc:working:Glossary.Working Time.WebHome]] in each [[job>>doc:working:Glossary.Work Activity.WebHome]] and for each individual member covered by the survey;
++* to reduce recall errors and pinpoint the seasonal characteristics of certain [[jobs>>doc:working:Glossary.Work Activity.WebHome]] using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a [[shorter reference period>>doc:working:Glossary.Short Reference Period.WebHome]] 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.
  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.
--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.
++55. Establishment surveys can also serve as a basis for the collection of data on those components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] received directly from the employer. For the purpose of measuring [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income, the coverage of traditional establishment surveys should be extended, or specially designed surveys should be carried out to cover small establishments, and household enterprises with [[employees>>doc:working:Glossary.Employees.WebHome]], and (ii) to include and identify separately permanent, fixed-term, short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]]; paid apprentices and interns; employers in corporations and owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]], along with additional characteristics of interest such as part-time nature of the [[job>>doc:working:Glossary.Work Activity.WebHome]] and the related volume of [[working time>>doc:working:Glossary.Working Time.WebHome]] in [[employment>>doc:working:Glossary.Employment Work.WebHome]]. For the compilation of structural indicators on income related to pay, structural surveys of [[earnings>>doc:working:Glossary.Earnings.WebHome]], which enable information to be collected on income levels and trends according to detailed [[employees>>doc:working:Glossary.Employees.WebHome]]' characteristics (sex, age, occupation, conditions of [[employment>>doc:working:Glossary.Employment Work.WebHome]], etc.) are the most appropriate establishment surveys for the compilation of data on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]].
--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.
++56. When the information collected in establishment surveys is supplemented by data drawn from other sources, such as tax and social security records, the social security benefits should relate to the same set of [[employees>>doc:working:Glossary.Employees.WebHome]] for whom total remuneration data have been collected from the establishments.
 . 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.
  = Data compilation =
--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.
++58. In order to measure the income-generating capacity of different [[jobs>>doc:working:Glossary.Work Activity.WebHome]] or economic activities, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be related to the [[job>>doc:working:Glossary.Work Activity.WebHome]] variables (regular/casual, full/parttime, etc.) and measured within the framework of [[employment>>doc:working:Glossary.Employment Work.WebHome]] duration and [[working time>>doc:working:Glossary.Working Time.WebHome]].
--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.
++59. In order to assess [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being, data should be collected on income derived from all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for each person. For each [[job>>doc:working:Glossary.Work Activity.WebHome]], income data should be collected along with the individual's status in [[employment>>doc:working:Glossary.Employment Work.WebHome]], the length of the reference period to which the income refers, [[working time>>doc:working:Glossary.Working Time.WebHome]] in hours, days, months, etc., where relevant.
--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:
++60. Data should be collected on the components, as well as on the aggregate, of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit, along the following lines:
--* (a) Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
++* (a) Gross [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]], excluding social security contributions as in paragraph 12:
  ** total cash remuneration;
  *** total imputed value of remuneration in kind and services;
  *** profit-related pay;
--*** employment-related social security benefits:
++*** [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits:
  **** received from employer;
  **** received from social security and insurance schemes or the State.
--* (b) Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
++* (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:
  ** gross profit or where relevant gross output less operating expenses;
  ** consumption of fixed capital/depreciation;
  ** net profit (or share of profit);
--** employment-related social security benefits.
++** [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits.
  = Data classification =
--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.
++61. Statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be classified by economic activity, status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit are sex, age, level of education, level of skill, seniority in [[job>>doc:working:Glossary.Work Activity.WebHome]] and the formal or informal status of the [[job>>doc:working:Glossary.Work Activity.WebHome]].
--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.
++62. Disaggregations of the main status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Employees.WebHome]], employers from other independent workers, permanent [[employees>>doc:working:Glossary.Employees.WebHome]] from temporary, seasonal or casual [[employees>>doc:working:Glossary.Employees.WebHome]], etc.
--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:
++63. In order to measure the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]] and income, account should be taken of all activities performed during the reference year, including simultaneous [[jobs>>doc:working:Glossary.Work Activity.WebHome]]. The [[employment>>doc:working:Glossary.Employment Work.WebHome]] experience of individuals during the reference period may be assessed through the identification of periods when they were [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] (full or part time), [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]. At the aggregate level, the main situations may be regrouped into broad categories relevant to the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related wellbeing, such as:
--* full-year/full-time employment;
--* part-year/part-time employment with no unemployment:
++* full-year/full-time [[employment>>doc:working:Glossary.Employment Work.WebHome]];
++* part-year/part-time [[employment>>doc:working:Glossary.Employment Work.WebHome]] with no [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]:
  ** for voluntary reasons;
  ** for involuntary reasons;
--* part-year employment with some unemployment;
--** mainly unemployment: o with some employment;
--** without employment;
--** mainly out of labour force with some employment.
++* part-year [[employment>>doc:working:Glossary.Employment Work.WebHome]] with some [[unemployment>>doc:working:Glossary.Unemployment.WebHome]];
++** mainly [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]:
++** with some [[employment>>doc:working:Glossary.Employment Work.WebHome]];
++** without [[employment>>doc:working:Glossary.Employment Work.WebHome]];
++* mainly out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] with some [[employment>>doc:working:Glossary.Employment Work.WebHome]].
--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.
++64. Further variables may be introduced, such as length of [[employment>>doc:working:Glossary.Employment Work.WebHome]], spells and duration of [[unemployment>>doc:working:Glossary.Unemployment.WebHome]], etc. Such classifications would permit the identification of the main types of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related hardship, the severity of [[employment>>doc:working:Glossary.Employment Work.WebHome]] problems and the degree of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] attachment of persons experiencing economic hardship.
--=== Periodicity ===
++= Periodicity =
--65. Countries should endeavour to regularly collect, compile and disseminate statistics of employment-related income at least every five years.
++65. Countries should endeavour to regularly collect, compile and disseminate statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income at least every five years.
--=== Analytical measures ===
++= Analytical measures =
--1. Statistics of average income related to employment for pay and employment for profit should be compiled per time unit. The time unit in which average employment-related income is expressed, e.g. hour, day, week or month, should depend mainly on how meaningful the figures would be in the country concerned and on the feasibility of data collection. Where possible, estimates of average annual income related to employment for pay and employment for profit should be compiled.
--1. Where feasible, estimates of hourly employment-related income should also be developed, based on the annual estimates of income and on the corresponding volume of employment expressed in terms of hours of work and work duration.
++66. Statistics of average [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit should be compiled per [[time unit>>doc:working:Glossary.Time Unit.WebHome]]. The [[time unit>>doc:working:Glossary.Time Unit.WebHome]] in which average [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income is expressed, e.g. hour, day, week or month, should depend mainly on how meaningful the figures would be in the country concerned and on the feasibility of data collection. Where possible, estimates of average annual [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit should be compiled.
--=== Complementary approach to non-measurable benefits ===
++67. Where feasible, estimates of hourly [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should also be developed, based on the annual estimates of income and on the corresponding volume of [[employment>>doc:working:Glossary.Employment Work.WebHome]] expressed in terms of hours of (% style="color:#e74c3c" %)work(%%) and (% style="color:#e74c3c" %)work(%%) duration.
--1. In view of, on the one hand, the importance generally attached to the growth of forms of compensation schemes offering current and deferred entitlements to various benefits to persons in employment for pay (e.g. pensions and health plans, life insurance, flexible benefits and the like), and, on the other hand, the measurement difficulties inherent in the assessment of the value of such entitlements, efforts should be made to conduct surveys of employee benefits, in such a way as to provide data on the incidence and characteristics of the benefits received by persons in employment for pay (e.g. participation requirements, employers' and employees' contributions (where appropriate), health-care deductibles, pension benefit formulas, paid leave provisions, number of beneficiaries). Data should be compiled and published by size of establishment and various employer and employee characteristics (major industry groups, full-time and part-time employment, etc.).
--1. Where relevant, efforts should be made to collect, compile and disseminate similar information on social security and other employment-related benefits which are received by persons employed for profit.
++= Complementary approach to non-measurable benefits =
--=== Valuation of the work of contributing family workers ===
++68. In view of, on the one hand, the importance generally attached to the growth of forms of compensation schemes offering current and deferred entitlements to various benefits to [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for pay (e.g. pensions and health plans, life insurance, flexible benefits and the like), and, on the other hand, the measurement difficulties inherent in the assessment of the value of such entitlements, efforts should be made to conduct surveys of [[employee>>doc:working:Glossary.Employees.WebHome]] benefits, in such a way as to provide data on the incidence and characteristics of the benefits received by [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for pay (e.g. participation requirements, employers' and [[employees>>doc:working:Glossary.Employees.WebHome]]' contributions (where appropriate), health-care deductibles, pension benefit formulas, paid leave provisions, number of beneficiaries). Data should be compiled and published by size of establishment and various employer and [[employee>>doc:working:Glossary.Employees.WebHome]] characteristics (major industry groups, full-time and part-time [[employment>>doc:working:Glossary.Employment Work.WebHome]], etc.).
--1. In household enterprises, and more generally in employment for profit, activities may be jointly performed by several members of the household without formal or individualized earnings or income. In that case, the profit or mixed income derived by the head of the household enterprise also rewards the participation of contributing family workers (as defined in the most recent version of ICSE) whose participation in the economic activity is of varying duration and intensity and at different levels of responsibility. It is therefore necessary to assess the contribution of these workers, disaggregated at least by sex and age, to the economic development of household enterprises.
--1. Contributing family workers generally have jobs whose occupational content and level of responsibilities differ from that of the owner or partners of the enterprise. The measurement of their participation involves: (i) the measurement of the volume of employment put into the activity, in terms of hours, days, weeks, etc., and (ii) the imputation of an income value to their work. This imputed value can be based on the market rates for equivalent occupations.
--1. Several variants may be calculated, using for instance the minimum wage 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.
++69. Where relevant, efforts should be made to collect, compile and disseminate similar information on social security and other [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits which are received by persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit.
--=== Data dissemination ===
++= Valuation of the work of contributing family workers =
--1. Where possible, statistics of average income related to employment for pay or profit should be compiled and disseminated regularly, together with information on the quality of the statistics. Detailed descriptions of the concepts and methods used in the compilation of statistics on income related to employment for pay or profit should be disseminated by the responsible statistical office. In particular, the descriptions should mention the nature and types of payments and benefits included in each of the four major groups of components of income related to employment for pay, the types of employment-related benefits received by persons in employment for profit, the source(s) of data and the methodology used in collecting and compiling the statistics on income related to employment for pay or profit.
--1. Dissemination of the statistics of employment-related income should be in accordance with Article 4 of the Labour Statistics Convention, 1985 (No. 160), which protects the confidentiality of information relating to individuals, households, employers, etc.
--1. To facilitate the analysis of the statistical series compiled on income related to employment for pay or profit, the results of surveys on employment-related income should be accompanied by information on the various types of schemes and plans covering persons in employment for pay and profit, in particular on the financing of statutory social security schemes and the coverage of benefits.
--1. The credibility and the relevance of statistics on income related to employment for pay or profit will be increased if they can be disseminated as soon as possible after their compilation, fitted into broader statistical systems (such as the national accounts or labour accounts) and used in connection with relevant demographic and economic time series. Countries should therefore endeavour to develop consistent time series showing income dynamics and revealing vulnerable groups of persons.
--1. Countries which have carried out studies on the level and composition of income related to employment for pay or profit should communicate their results to the International Labour Office in order to facilitate international comparisons and interpretation of the statistics.
++70. In household enterprises, and more generally in [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit, activities may be jointly performed by several members of the household without formal or individualized [[earnings>>doc:working:Glossary.Earnings.WebHome]] or income. In that case, the profit or mixed income derived by the head of the household enterprise also rewards the participation of contributing family workers (as defined in the most recent version of ICSE) whose participation in the economic activity is of varying duration and intensity and at different levels of responsibility. It is therefore necessary to assess the contribution of these workers, disaggregated at least by sex and age, to the economic development of household enterprises.
--=== Further action ===
++71. Contributing family workers generally have [[jobs>>doc:working:Glossary.Work Activity.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 Work.WebHome]] put into the activity, in terms of hours, days, weeks, etc., 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.
--1. In view of the complexity of the measurement of income related to employment for pay or profit, special efforts should be made to improve the use of existing sources of data and to enhance surveys in order to increase response rates and obtain the required information as accurately as possible.
--1. The International Labour Office should follow national developments in collecting and compiling statistics of income related to employment for pay or profit, carry out a series of field tests and pilot surveys where relevant, disseminate and evaluate information about the lessons learnt from national experiences, and provide guidance on measurement in line with the contents of this resolution.
--1. The International Labour Office should cooperate, as far as possible, with countries in the development of statistics of income related to employment for pay or profit by providing technical assistance and training. The Office should report to the next ICLS on the implementation of these guidelines.
++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>>doc:working:Glossary.Earnings.WebHome]], by sex and occupation or sector, of substitute workers. [[Wages>>doc:working:Glossary.Earnings.WebHome]] may be allocated "gross" or "net". Imputed gross [[wages>>doc:working:Glossary.Earnings.WebHome]] (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>>doc:working:Glossary.Earnings.WebHome]] net of taxes and social security contributions appear more suitable since the labour of contributing family workers does not usually generate social security contributions.
++= Data dissemination =
++73. Where possible, statistics of average [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit should be compiled and disseminated regularly, together with information on the quality of the statistics. Detailed descriptions of the concepts and methods used in the compilation of statistics on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit should be disseminated by the responsible statistical office. In particular, the descriptions should mention the nature and types of payments and benefits included in each of the four major groups of components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]], the types of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits received by [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for profit, the source(s) of data and the methodology used in collecting and compiling the statistics on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit.
++74. Dissemination of the statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be in accordance with Article 4 of the Labour Statistics Convention, 1985 (No. 160), which protects the confidentiality of information relating to individuals, households, employers, etc.
++
++75. To facilitate the analysis of the statistical series compiled on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit, the results of surveys on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be accompanied by information on the various types of schemes and plans covering [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for pay and profit, in particular on the financing of statutory social security schemes and the coverage of benefits.
++
++76. The credibility and the relevance of statistics on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit will be increased if they can be disseminated as soon as possible after their compilation, fitted into broader statistical systems (such as the national accounts or labour accounts) and used in connection with relevant demographic and economic time series. Countries should therefore endeavour to develop consistent time series showing income dynamics and revealing vulnerable groups of persons.
++
++77. Countries which have carried out studies on the level and composition of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit should communicate their results to the International Labour Office in order to facilitate international comparisons and interpretation of the statistics.
++
++= Further action =
++
++78. In view of the complexity of the measurement of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit, special efforts should be made to improve the use of existing sources of data and to enhance surveys in order to increase response rates and obtain the required information as accurately as possible.
++
++79. The International Labour Office should follow national developments in collecting and compiling statistics of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit, carry out a series of field tests and pilot surveys where relevant, disseminate and evaluate information about the lessons learnt from national experiences, and provide guidance on measurement in line with the contents of this resolution.
++
++80. The International Labour Office should cooperate, as far as possible, with countries in the development of statistics of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit by providing technical assistance and training. The Office should report to the next ICLS on the implementation of these guidelines.
++
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Changes for page Resolution III: Resolution to amend Resolution 16th ICLS concerning the measurement of employment-related income

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