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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--{{box title="**Contents**"}}
++{{box t{{{(i)}}}tle="**Contents**"}}
  {{toc/}}
  {{/box}}
  = Preamble =
--The 21st International Conference of Labour Statisticians,
++The 21st Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans,
--Having been convened at Geneva by the Governing Body of the International Labour Office and having met from 11 to 20 October 2023,
++Hav{{{(i)}}}ng been convened at Geneva by the Govern{{{(i)}}}ng Body of the Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce and hav{{{(i)}}}ng 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
++Tak{{{(i)}}}ng {{{(i)}}}nto cons{{{(i)}}}derat{{{(i)}}}on the relevant parts of the Resolut{{{(i)}}}on concern{{{(i)}}}ng the measurement of [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]], adopted by the 18th Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, the Resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and [[labour underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on>>doc:work{{{(i)}}}ng:Glossary.Labour Underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on.WebHome]], adopted by the 19th Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 2013, and of the Resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs on (% style="color:#e74c3c" %)work(%%) relat{{{(i)}}}onsh{{{(i)}}}ps, adopted by the 20th Internat{{{(i)}}}onal
--Conference of Labour Statisticians, 2018,
++Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 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,
++Recogn{{{(i)}}}z{{{(i)}}}ng the need to harmon{{{(i)}}}ze the {{{(i)}}}nternat{{{(i)}}}onal stat{{{(i)}}}st{{{(i)}}}cal standards for the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome adopted by the 16th ICLS w{{{(i)}}}th 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 th{{{(i)}}}s 20th day of October 2023 the follow{{{(i)}}}ng amendments to the Resolut{{{(i)}}}on concern{{{(i)}}}ng the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome, adopted by the 16th Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 1998.
--= Objectives =
++= Object{{{(i)}}}ves =
--~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 a{{{(i)}}}m at supplement{{{(i)}}}ng {{{(i)}}}ts programmes of stat{{{(i)}}}st{{{(i)}}}cs on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], [[labour underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on>>doc:work{{{(i)}}}ng:Glossary.Labour Underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on.WebHome]] and [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] w{{{(i)}}}th stat{{{(i)}}}st{{{(i)}}}cs that prov{{{(i)}}}de {{{(i)}}}ns{{{(i)}}}ght {{{(i)}}}nto the {{{(i)}}}ncome related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], for the purpose of (a) analys{{{(i)}}}ng the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es and (b) analys{{{(i)}}}ng the econom{{{(i)}}}c well-be{{{(i)}}}ng of persons on the bas{{{(i)}}}s of the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] opportun{{{(i)}}}t{{{(i)}}}es ava{{{(i)}}}lable 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 stat{{{(i)}}}st{{{(i)}}}cs on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should prov{{{(i)}}}de for the needs of var{{{(i)}}}ous users. It should prov{{{(i)}}}de {{{(i)}}}nformat{{{(i)}}}on requ{{{(i)}}}red {{{(i)}}}n econom{{{(i)}}}c analys{{{(i)}}}s where the focus {{{(i)}}}s on the {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on and creat{{{(i)}}}on of product{{{(i)}}}ve econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, and should contr{{{(i)}}}bute to the des{{{(i)}}}gn, {{{(i)}}}mplementat{{{(i)}}}on and assessment of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] promot{{{(i)}}}on pol{{{(i)}}}c{{{(i)}}}es wh{{{(i)}}}ch a{{{(i)}}}m at creat{{{(i)}}}ng and develop{{{(i)}}}ng [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] that prov{{{(i)}}}des adequate {{{(i)}}}ncome. Stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should contr{{{(i)}}}bute to the development of the analys{{{(i)}}}s of the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]] for [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and {{{(i)}}}ncome generat{{{(i)}}}on and the measurement of underemployment. The programme of stat{{{(i)}}}st{{{(i)}}}cs should also be useful for the analys{{{(i)}}}s of the [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] s{{{(i)}}}tuat{{{(i)}}}on {{{(i)}}}n relat{{{(i)}}}on to the {{{(i)}}}ncreased flex{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty of the labour market and the structural changes result{{{(i)}}}ng from th{{{(i)}}}s flex{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty, {{{(i)}}}n part{{{(i)}}}cular through the prov{{{(i)}}}s{{{(i)}}}on of data on the relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome and atyp{{{(i)}}}cal or non-standard forms of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. It should prov{{{(i)}}}de data on the changes {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] patterns and remunerat{{{(i)}}}on pract{{{(i)}}}ces wh{{{(i)}}}ch have taken place {{{(i)}}}n countr{{{(i)}}}es at d{{{(i)}}}fferent stages of development. Stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome may be used for plann{{{(i)}}}ng, {{{(i)}}}mplement{{{(i)}}}ng and evaluat{{{(i)}}}ng soc{{{(i)}}}al and econom{{{(i)}}}c pol{{{(i)}}}c{{{(i)}}}es, for assess{{{(i)}}}ng the {{{(i)}}}mpact of spec{{{(i)}}}f{{{(i)}}}c pol{{{(i)}}}c{{{(i)}}}es such as ass{{{(i)}}}stance to agr{{{(i)}}}cultural workers and access of part{{{(i)}}}cular workers such as women and rural-urban m{{{(i)}}}grants to the labour market. Stat{{{(i)}}}st{{{(i)}}}cs on the level of {{{(i)}}}ncome from [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay and for prof{{{(i)}}}t should be used as an {{{(i)}}}nput {{{(i)}}}n the assessment of the consumpt{{{(i)}}}on capac{{{(i)}}}ty of workers and the{{{(i)}}}r level of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related welfare. Data on the structure and d{{{(i)}}}str{{{(i)}}}but{{{(i)}}}on of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome may also be used {{{(i)}}}n connect{{{(i)}}}on w{{{(i)}}}th the adjustment of {{{(i)}}}ncome taxes and soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons and the red{{{(i)}}}str{{{(i)}}}but{{{(i)}}}on of {{{(i)}}}ncome and soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts. They should contr{{{(i)}}}bute to the comp{{{(i)}}}lat{{{(i)}}}on of labour and nat{{{(i)}}}onal 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 fulf{{{(i)}}}l the above object{{{(i)}}}ves, comprehens{{{(i)}}}ve, deta{{{(i)}}}led and rel{{{(i)}}}able stat{{{(i)}}}st{{{(i)}}}cs should, as far as poss{{{(i)}}}ble, be comp{{{(i)}}}led on the character{{{(i)}}}st{{{(i)}}}cs of [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay and for prof{{{(i)}}}t, ({{{(i)}}}{{{(i)}}}) the components and amounts of {{{(i)}}}ncome generated by these [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], ({{{(i)}}}{{{(i)}}}{{{(i)}}}) where relevant, the correspond{{{(i)}}}ng volume of labour {{{(i)}}}nput and ({{{(i)}}}v) the soc{{{(i)}}}o-econom{{{(i)}}}c character{{{(i)}}}st{{{(i)}}}cs of persons hold{{{(i)}}}ng [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay or prof{{{(i)}}}t.
--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 the{{{(i)}}}r comparab{{{(i)}}}l{{{(i)}}}ty and usefulness, stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should, as far as poss{{{(i)}}}ble, be made compat{{{(i)}}}ble w{{{(i)}}}th other related econom{{{(i)}}}c and soc{{{(i)}}}al stat{{{(i)}}}st{{{(i)}}}cs and w{{{(i)}}}th nat{{{(i)}}}onal accounts as regards the def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons, class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons and reference per{{{(i)}}}ods used, where relevant, by regroup{{{(i)}}}ng the components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and for prof{{{(i)}}}t.
--= Concepts and definitions =
++= Concepts and def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons =
--== Employment-related income ==
++== Employment-related {{{(i)}}}ncome ==
--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:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome cons{{{(i)}}}sts of the payments, {{{(i)}}}n cash, {{{(i)}}}n k{{{(i)}}}nd or {{{(i)}}}n serv{{{(i)}}}ces, wh{{{(i)}}}ch are rece{{{(i)}}}ved by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, for themselves or {{{(i)}}}n respect of the{{{(i)}}}r fam{{{(i)}}}ly members, as a result of the{{{(i)}}}r current or former {{{(i)}}}nvolvement {{{(i)}}}n [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay or for prof{{{(i)}}}t. Th{{{(i)}}}s means that bes{{{(i)}}}des {{{(i)}}}ncome rece{{{(i)}}}ved by persons for (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%) {{{(i)}}}n current [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome {{{(i)}}}ncludes payments rece{{{(i)}}}ved for hav{{{(i)}}}ng (% style="color:#e74c3c" %)worked(%%) prev{{{(i)}}}ously, {{{(i)}}}n other [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] or {{{(i)}}}n relat{{{(i)}}}on to such (% style="color:#e74c3c" %)work(%%). Such payments could be, for example, [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]/[[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] rece{{{(i)}}}ved w{{{(i)}}}th delay after leav{{{(i)}}}ng a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], or ret{{{(i)}}}rement pens{{{(i)}}}ons. It also means that dur{{{(i)}}}ng a spec{{{(i)}}}f{{{(i)}}}c reference per{{{(i)}}}od, a person may rece{{{(i)}}}ve [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome w{{{(i)}}}thout hav{{{(i)}}}ng any [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] ({{{(i)}}}.e. wh{{{(i)}}}le be{{{(i)}}}ng currently [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] or out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]]). [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome excludes {{{(i)}}}ncome der{{{(i)}}}ved from other sources such as property, soc{{{(i)}}}al ass{{{(i)}}}stance, transfers, etc., not related to [[employment>>doc:work{{{(i)}}}ng: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 def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}onal and measurement purposes, the concept of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] should be d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}shed from the concept of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]].
--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 stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should cover all persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]], as def{{{(i)}}}ned {{{(i)}}}n the resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and [[labour underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on>>doc:work{{{(i)}}}ng:Glossary.Labour Underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on.WebHome]], adopted by the 19th ICLS (2013). Where feas{{{(i)}}}ble, they should also cover (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%) ch{{{(i)}}}ldren{{footnote}}Th{{{(i)}}}s {{{(i)}}}nclus{{{(i)}}}on should not be {{{(i)}}}nterpreted as condon{{{(i)}}}ng ch{{{(i)}}}ld labour.{{/footnote}} and youths below the spec{{{(i)}}}f{{{(i)}}}ed m{{{(i)}}}n{{{(i)}}}mum age l{{{(i)}}}m{{{(i)}}}t adopted for measur{{{(i)}}}ng the [[labour force>>doc:work{{{(i)}}}ng: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:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should relate, separately, to "[[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]]" and to "[[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]]", as further def{{{(i)}}}ned {{{(i)}}}n the most recent vers{{{(i)}}}on of the Internat{{{(i)}}}onal Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of Status {{{(i)}}}n [[Employment>>doc:work{{{(i)}}}ng: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 analys{{{(i)}}}s, and espec{{{(i)}}}ally for analys{{{(i)}}}ng econom{{{(i)}}}c well-be{{{(i)}}}ng related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should cover those [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] and [[persons outs{{{(i)}}}de the labour force>>doc:work{{{(i)}}}ng:Glossary.Persons Outs{{{(i)}}}de the Labour Force.WebHome]] who rece{{{(i)}}}ve an {{{(i)}}}ncome as a result of the{{{(i)}}}r former [[employment>>doc:work{{{(i)}}}ng: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:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] cons{{{(i)}}}sts of all payments and benef{{{(i)}}}ts {{{(i)}}}n cash, k{{{(i)}}}nd or serv{{{(i)}}}ces, wh{{{(i)}}}ch are rece{{{(i)}}}ved, over a g{{{(i)}}}ven reference per{{{(i)}}}od, by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals for themselves or {{{(i)}}}n respect of the{{{(i)}}}r fam{{{(i)}}}ly members, by v{{{(i)}}}rtue of the{{{(i)}}}r {{{(i)}}}nvolvement {{{(i)}}}n a current or former [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay. Such payments and benef{{{(i)}}}ts may be prov{{{(i)}}}ded by the employer, soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance 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:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] covers the {{{(i)}}}ncome of the follow{{{(i)}}}ng categor{{{(i)}}}es of persons as def{{{(i)}}}ned 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 corporat{{{(i)}}}ons:
++** Employers {{{(i)}}}n corporat{{{(i)}}}ons
++** Owner-operators of corporat{{{(i)}}}ons w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] ● [[Employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]: o Permanent [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] o F{{{(i)}}}xed-term [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] o Short-term and casual [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] o Pa{{{(i)}}}d apprent{{{(i)}}}ces, tra{{{(i)}}}nees and {{{(i)}}}nterns
--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:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] {{{(i)}}}ncludes: total cash remunerat{{{(i)}}}on; the value of remunerat{{{(i)}}}on {{{(i)}}}n k{{{(i)}}}nd and serv{{{(i)}}}ces; prof{{{(i)}}}t-related pay; and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved e{{{(i)}}}ther d{{{(i)}}}rectly from the employer, from soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance 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 remunerat{{{(i)}}}on, exclud{{{(i)}}}ng [[employee>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] contr{{{(i)}}}but{{{(i)}}}ons to compulsory employmentrelated soc{{{(i)}}}al secur{{{(i)}}}ty and ret{{{(i)}}}rement {{{(i)}}}ncome prov{{{(i)}}}s{{{(i)}}}on schemes ({{{(i)}}}n order to avo{{{(i)}}}d subsequent double count{{{(i)}}}ng of {{{(i)}}}ncome), covers:
++** ({{{(i)}}} ) d{{{(i)}}}rect [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] {{{(i)}}}n cash for t{{{(i)}}}me (% style="color:#e74c3c" %)worked(%%) and (% style="color:#e74c3c" %)work(%%) done, {{{(i)}}}nclud{{{(i)}}}ng all {{{(i)}}}ncent{{{(i)}}}ve, sh{{{(i)}}}ft and prem{{{(i)}}}um pay (e.g. for respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty, unsan{{{(i)}}}tary cond{{{(i)}}}t{{{(i)}}}ons, danger, (% style="color:#e74c3c" %)work(%%) at n{{{(i)}}}ght, weekends and dur{{{(i)}}}ng other unsoc{{{(i)}}}al hours); cost-of-l{{{(i)}}}v{{{(i)}}}ng, hous{{{(i)}}}ng, transport, language and s{{{(i)}}}m{{{(i)}}}lar allowances; hardsh{{{(i)}}}p, mob{{{(i)}}}l{{{(i)}}}ty, non-res{{{(i)}}}dent, expatr{{{(i)}}}at{{{(i)}}}on, repatr{{{(i)}}}at{{{(i)}}}on, post-adjustment and s{{{(i)}}}m{{{(i)}}}lar allowances; contractual and nonobl{{{(i)}}}gatory regular bonuses and prem{{{(i)}}}ums; t{{{(i)}}}ps and comm{{{(i)}}}ss{{{(i)}}}ons (w{{{(i)}}}th and w{{{(i)}}}thout a reta{{{(i)}}}ner); payments for odd [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and dut{{{(i)}}}es and casual (% style="color:#e74c3c" %)work(%%). They also {{{(i)}}}nclude fees and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] of manager{{{(i)}}}al staff; remunerat{{{(i)}}}on of tra{{{(i)}}}nees and apprent{{{(i)}}}ces; and other components of d{{{(i)}}}rect [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]];
++** ({{{(i)}}}{{{(i)}}}) remunerat{{{(i)}}}on for t{{{(i)}}}me not (% style="color:#e74c3c" %)worked(%%) compr{{{(i)}}}ses: annual vacat{{{(i)}}}on and other pa{{{(i)}}}d leave; publ{{{(i)}}}c hol{{{(i)}}}days and other recogn{{{(i)}}}zed hol{{{(i)}}}days; temporary halt or slow-down of product{{{(i)}}}on, short-t{{{(i)}}}me (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%); other t{{{(i)}}}me off granted w{{{(i)}}}th pay (e.g. for personal and fam{{{(i)}}}ly reasons, c{{{(i)}}}v{{{(i)}}}c dut{{{(i)}}}es, un{{{(i)}}}on respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es, tra{{{(i)}}}n{{{(i)}}}ng and educat{{{(i)}}}on); pa{{{(i)}}}d s{{{(i)}}}ck leave (where not regarded as soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}t); severance and term{{{(i)}}}nat{{{(i)}}}on pay (where not regarded as soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}t);
++** ({{{(i)}}}{{{(i)}}}) cash bonuses and gratu{{{(i)}}}t{{{(i)}}}es {{{(i)}}}nclude: all bonuses and gratu{{{(i)}}}t{{{(i)}}}es, whether contractual or noncompulsory bonuses and prem{{{(i)}}}ums, year-end and seasonal bonuses (13th, 14th or 15th month's [[salary>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], add{{{(i)}}}t{{{(i)}}}onal vacat{{{(i)}}}on pay, etc.); except{{{(i)}}}onal payments for {{{(i)}}}nnovat{{{(i)}}}ve {{{(i)}}}deas or (% style="color:#e74c3c" %)work(%%) methods; and s{{{(i)}}}m{{{(i)}}}lar ad hoc payments.
++* (b) Remunerat{{{(i)}}}on {{{(i)}}}n k{{{(i)}}}nd and serv{{{(i)}}}ces {{{(i)}}}ncludes: trad{{{(i)}}}t{{{(i)}}}onal payments such as food, dr{{{(i)}}}nk, fuel, cloth{{{(i)}}}ng, footwear, etc.; the {{{(i)}}}mputed rental value of free or subs{{{(i)}}}d{{{(i)}}}zed hous{{{(i)}}}ng; petrol and/or m{{{(i)}}}leage allowance or the {{{(i)}}}mputed value of free or subs{{{(i)}}}d{{{(i)}}}zed s{{{(i)}}}m{{{(i)}}}lar benef{{{(i)}}}ts; the {{{(i)}}}mputed value of bus{{{(i)}}}ness veh{{{(i)}}}cles for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' pr{{{(i)}}}vate use, telephone, electr{{{(i)}}}c{{{(i)}}}ty and s{{{(i)}}}m{{{(i)}}}lar ut{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es; free or subs{{{(i)}}}d{{{(i)}}}zed transport to and from (% style="color:#e74c3c" %)work(%%) and free car park{{{(i)}}}ng; the value covered by the employer of: un{{{(i)}}}on, assoc{{{(i)}}}at{{{(i)}}}on and club fees, nurser{{{(i)}}}es, crèches, etc. for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' ch{{{(i)}}}ldren, low- or zero-{{{(i)}}}nterest loans, subs{{{(i)}}}d{{{(i)}}}zed mortgages, etc., the value of output from employer's process of product{{{(i)}}}on{{footnote}}In so far as the prov{{{(i)}}}s{{{(i)}}}on of th{{{(i)}}}s type of benef{{{(i)}}}t {{{(i)}}}s {{{(i)}}}n l{{{(i)}}}ne w{{{(i)}}}th the recommendat{{{(i)}}}ons conta{{{(i)}}}ned {{{(i)}}}n the Protect{{{(i)}}}on of Wages Convent{{{(i)}}}on, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments {{{(i)}}}n k{{{(i)}}}nd, {{{(i)}}}nclud{{{(i)}}}ng flex{{{(i)}}}ble benef{{{(i)}}}ts and other compensat{{{(i)}}}on packages for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]].
++* (c) Prof{{{(i)}}}t-related pay compr{{{(i)}}}ses: trad{{{(i)}}}t{{{(i)}}}onal prof{{{(i)}}}t-shar{{{(i)}}}ng bonuses; current rece{{{(i)}}}pts from prof{{{(i)}}}t-related schemes, part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on, sav{{{(i)}}}ngs-related share opt{{{(i)}}}on schemes and s{{{(i)}}}m{{{(i)}}}lar schemes; the {{{(i)}}}n{{{(i)}}}t{{{(i)}}}al market value of shares d{{{(i)}}}str{{{(i)}}}buted to [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] and owner-operators of corporat{{{(i)}}}ons; other prof{{{(i)}}}t-related rece{{{(i)}}}pts.
++* (d) [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts {{{(i)}}}nclude:
++** ({{{(i)}}} ) current rece{{{(i)}}}pts from the employer: e.g. fam{{{(i)}}}ly, dependants' and s{{{(i)}}}m{{{(i)}}}lar allowances; educat{{{(i)}}}onal allowances; payments {{{(i)}}}n respect of absence from (% style="color:#e74c3c" %)work(%%) due to s{{{(i)}}}ckness, matern{{{(i)}}}ty, occupat{{{(i)}}}onal {{{(i)}}}njury or d{{{(i)}}}sease, etc. (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); payments {{{(i)}}}n respect of temporary or part{{{(i)}}}al lay-off or [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); as well as compensat{{{(i)}}}on for med{{{(i)}}}cal expend{{{(i)}}}ture, prov{{{(i)}}}s{{{(i)}}}on of free health care (homes, cl{{{(i)}}}n{{{(i)}}}cs, health serv{{{(i)}}}ces, etc.) and other soc{{{(i)}}}al secur{{{(i)}}}ty payments rece{{{(i)}}}ved from the employer;
++** ({{{(i)}}}{{{(i)}}}) current [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or the State: e.g. fam{{{(i)}}}ly, dependants', educat{{{(i)}}}onal and s{{{(i)}}}m{{{(i)}}}lar allowances; payments {{{(i)}}}n respect of absence from (% style="color:#e74c3c" %)work(%%) due to s{{{(i)}}}ckness, matern{{{(i)}}}ty, occupat{{{(i)}}}onal {{{(i)}}}njury or d{{{(i)}}}sease, etc. (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); payments {{{(i)}}}n respect of temporary or part{{{(i)}}}al lay-off or [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); as well as compensat{{{(i)}}}on for med{{{(i)}}}cal expend{{{(i)}}}ture, prov{{{(i)}}}s{{{(i)}}}on of free health care (homes, cl{{{(i)}}}n{{{(i)}}}cs, health serv{{{(i)}}}ces, etc.) and other soc{{{(i)}}}al secur{{{(i)}}}ty and ass{{{(i)}}}m{{{(i)}}}lated payments for wh{{{(i)}}}ch the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status {{{(i)}}}s a cond{{{(i)}}}t{{{(i)}}}on of rece{{{(i)}}}pt;
++** ({{{(i)}}}{{{(i)}}}{{{(i)}}}) current soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved as a result of former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]: e.g. [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] compensat{{{(i)}}}on; severance, term{{{(i)}}}nat{{{(i)}}}on and redundancy pay; occupat{{{(i)}}}onal and ret{{{(i)}}}rement pens{{{(i)}}}ons and ass{{{(i)}}}m{{{(i)}}}lated benef{{{(i)}}}ts.
--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 [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] may be der{{{(i)}}}ved by deduct{{{(i)}}}ng [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' d{{{(i)}}}rect taxes, un{{{(i)}}}on dues and other obl{{{(i)}}}gat{{{(i)}}}ons. Whenever poss{{{(i)}}}ble, the d{{{(i)}}}fferent types of deduct{{{(i)}}}ons should be {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed 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:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] excludes {{{(i)}}}ncome der{{{(i)}}}ved from other forms of act{{{(i)}}}v{{{(i)}}}ty and other sources, such as [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], property {{{(i)}}}ncome {{{(i)}}}n the form of {{{(i)}}}nterest, d{{{(i)}}}v{{{(i)}}}dends, {{{(i)}}}ncome attr{{{(i)}}}buted to pr{{{(i)}}}vate {{{(i)}}}nsurance pol{{{(i)}}}cyholders, rents and other forms of property {{{(i)}}}ncome, as well as annu{{{(i)}}}t{{{(i)}}}es, rem{{{(i)}}}ttances, g{{{(i)}}}fts, 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.
++* fam{{{(i)}}}ly allowances and other soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts or ass{{{(i)}}}stance (e.g. food stamps, government or commun{{{(i)}}}ty hous{{{(i)}}}ng, free health-care ass{{{(i)}}}stance, etc.), when pa{{{(i)}}}d by soc{{{(i)}}}al secur{{{(i)}}}ty schemes or the State w{{{(i)}}}thout regard to the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status (e.g. under un{{{(i)}}}versal schemes w{{{(i)}}}th or w{{{(i)}}}thout means tests);
++* {{{(i)}}}ndemn{{{(i)}}}t{{{(i)}}}es or allowances {{{(i)}}}n cash and {{{(i)}}}n k{{{(i)}}}nd pa{{{(i)}}}d by the employer purely to cover the [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' cost of (% style="color:#e74c3c" %)work(%%)-related expend{{{(i)}}}ture (e.g. tools, equ{{{(i)}}}pment, cloth{{{(i)}}}ng or footwear used exclus{{{(i)}}}vely or ma{{{(i)}}}nly at (% style="color:#e74c3c" %)work(%%), spec{{{(i)}}}al hous{{{(i)}}}ng and meals necess{{{(i)}}}tated by except{{{(i)}}}onal (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%) cond{{{(i)}}}t{{{(i)}}}ons, re{{{(i)}}}mbursement of bus{{{(i)}}}ness travel and accommodat{{{(i)}}}on expenses, med{{{(i)}}}cal exam{{{(i)}}}nat{{{(i)}}}ons or health checks requ{{{(i)}}}red because of the nature of the (% style="color:#e74c3c" %)work(%%), etc.). However, when {{{(i)}}}ndemn{{{(i)}}}t{{{(i)}}}es take the form of cash payments over and above the re{{{(i)}}}mbursement of expenses {{{(i)}}}ncurred by [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], such payments should be cons{{{(i)}}}dered as [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]]; ● employers' contr{{{(i)}}}but{{{(i)}}}ons to soc{{{(i)}}}al secur{{{(i)}}}ty funds, {{{(i)}}}nsurance or other {{{(i)}}}nst{{{(i)}}}tut{{{(i)}}}onal un{{{(i)}}}ts respons{{{(i)}}}ble for soc{{{(i)}}}al {{{(i)}}}nsurance 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 object{{{(i)}}}ve {{{(i)}}}s to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], all the components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] prov{{{(i)}}}ded by the employer should be {{{(i)}}}ncluded. When the object{{{(i)}}}ve {{{(i)}}}s to analyse the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual's [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng, the add{{{(i)}}}t{{{(i)}}}onal [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related benef{{{(i)}}}ts prov{{{(i)}}}ded by soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or by the State should also be {{{(i)}}}ncluded.
--== Income related to employment for profit ==
++== Income related to employment for prof{{{(i)}}}t ==
--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 prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] {{{(i)}}}s def{{{(i)}}}ned as the {{{(i)}}}ncome wh{{{(i)}}}ch {{{(i)}}}s rece{{{(i)}}}ved, over a g{{{(i)}}}ven reference per{{{(i)}}}od, by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, for themselves or {{{(i)}}}n respect of the{{{(i)}}}r fam{{{(i)}}}ly members who help {{{(i)}}}n fam{{{(i)}}}ly bus{{{(i)}}}nesses as contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers, as a result of the{{{(i)}}}r current or former {{{(i)}}}nvolvement {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t.
--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 [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t are pr{{{(i)}}}mar{{{(i)}}}ly the sole owners, or jo{{{(i)}}}nt owners, of the un{{{(i)}}}ncorporated household enterpr{{{(i)}}}ses or quas{{{(i)}}}-corporat{{{(i)}}}ons {{{(i)}}}n wh{{{(i)}}}ch they (% style="color:#e74c3c" %)work(%%), accord{{{(i)}}}ng to the def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}on conta{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts. They do not {{{(i)}}}nclude the owner-operators of corporat{{{(i)}}}ons, who are cons{{{(i)}}}dered [[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]] accord{{{(i)}}}ng to ICSE-.
--18. Gross income related to employment for profit consists of:
++18. Gross [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] cons{{{(i)}}}sts 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:
--** Employers in household market enterprises
--** Own-account workers in household market enterprises without employees
++* (a) the prof{{{(i)}}}t (or the share of prof{{{(i)}}}t) wh{{{(i)}}}ch {{{(i)}}}s generated by the act{{{(i)}}}v{{{(i)}}}ty, rece{{{(i)}}}ved by the follow{{{(i)}}}ng categor{{{(i)}}}es of [[employed persons>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] as def{{{(i)}}}ned by the ICSE:
++** Employers {{{(i)}}}n household market enterpr{{{(i)}}}ses
++** Own-account workers {{{(i)}}}n household market enterpr{{{(i)}}}ses w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng: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.
++** Contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers and
++* (b) the amount of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved by [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t through schemes recogn{{{(i)}}}z{{{(i)}}}ng the status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] as a spec{{{(i)}}}f{{{(i)}}}c cond{{{(i)}}}t{{{(i)}}}on for membersh{{{(i)}}}p.
--19. 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:
++19. The gross prof{{{(i)}}}t (or the share of prof{{{(i)}}}t) of un{{{(i)}}}ncorporated household enterpr{{{(i)}}}ses {{{(i)}}}s equ{{{(i)}}}valent to gross m{{{(i)}}}xed {{{(i)}}}ncome as def{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts. It corresponds to the value of gross output reduced by operat{{{(i)}}}ng 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.
++* the value of gross output may be def{{{(i)}}}ned as the value of all goods and serv{{{(i)}}}ces produced for the market as well as for own f{{{(i)}}}nal use (market output corresponds to the value of goods and serv{{{(i)}}}ces sold, bartered or prov{{{(i)}}}ded free of charge or at reduced pr{{{(i)}}}ces as payments {{{(i)}}}n k{{{(i)}}}nd to h{{{(i)}}}red labour; product{{{(i)}}}on for own f{{{(i)}}}nal use {{{(i)}}}ncludes the value of goods and serv{{{(i)}}}ces consumed by the household or reta{{{(i)}}}ned for use {{{(i)}}}n future product{{{(i)}}}on); and
++* operat{{{(i)}}}ng expenses compr{{{(i)}}}se three types of bus{{{(i)}}}ness expend{{{(i)}}}ture: (a) {{{(i)}}}ntermed{{{(i)}}}ate consumpt{{{(i)}}}on (exclud{{{(i)}}}ng, as far as poss{{{(i)}}}ble, expend{{{(i)}}}ture for purely personal or household purposes), (b) [[compensat{{{(i)}}}on of employees>>doc:work{{{(i)}}}ng:Glossary.Compensat{{{(i)}}}on of employees.WebHome]] payable, and (c) taxes on product{{{(i)}}}on payable, m{{{(i)}}}nus subs{{{(i)}}}d{{{(i)}}}es rece{{{(i)}}}ved, {{{(i)}}}f any, as def{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts.
--20. 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.).
++20. In pr{{{(i)}}}nc{{{(i)}}}ple, prof{{{(i)}}}t (or m{{{(i)}}}xed {{{(i)}}}ncome) should be recorded net of consumpt{{{(i)}}}on of f{{{(i)}}}xed cap{{{(i)}}}tal, {{{(i)}}}.e. after deduct{{{(i)}}}on of the value of consumpt{{{(i)}}}on of product{{{(i)}}}ve assets ({{{(i)}}}.e. structures, mach{{{(i)}}}nery and equ{{{(i)}}}pment, cult{{{(i)}}}vated 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 contr{{{(i)}}}but{{{(i)}}}ons of those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t to compulsory [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty or ret{{{(i)}}}rement {{{(i)}}}ncome prov{{{(i)}}}s{{{(i)}}}on schemes should be deducted from gross prof{{{(i)}}}t or m{{{(i)}}}xed {{{(i)}}}ncome, {{{(i)}}}n order to avo{{{(i)}}}d subsequent double count{{{(i)}}}ng of {{{(i)}}}ncome.
--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:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t run the{{{(i)}}}r enterpr{{{(i)}}}ses {{{(i)}}}ndependently from other partners and contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers, w{{{(i)}}}th or w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], the prof{{{(i)}}}t corresponds to both the {{{(i)}}}ncome generated by the enterpr{{{(i)}}}se and the entrepreneur's {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]]. Where those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t run the{{{(i)}}}r enterpr{{{(i)}}}ses {{{(i)}}}n partnersh{{{(i)}}}p, the prof{{{(i)}}}t represents a jo{{{(i)}}}nt {{{(i)}}}ncome and [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] should correspond to the share of {{{(i)}}}ncome rece{{{(i)}}}ved 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:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved by persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t compr{{{(i)}}}se those benef{{{(i)}}}ts wh{{{(i)}}}ch are pa{{{(i)}}}d through schemes organ{{{(i)}}}zed by soc{{{(i)}}}al secur{{{(i)}}}ty, {{{(i)}}}nsurance {{{(i)}}}nst{{{(i)}}}tut{{{(i)}}}ons or the State, wh{{{(i)}}}ch recogn{{{(i)}}}ze the status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] as a spec{{{(i)}}}f{{{(i)}}}c cond{{{(i)}}}t{{{(i)}}}on for membersh{{{(i)}}}p. They may {{{(i)}}}nclude all or some of the follow{{{(i)}}}ng benef{{{(i)}}}ts:
--* 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:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or the State; and
++* current soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals as a result of the{{{(i)}}}r former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t.
--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 [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] may be der{{{(i)}}}ved by deduct{{{(i)}}}ng from gross [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], personal d{{{(i)}}}rect taxes and other [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related obl{{{(i)}}}gat{{{(i)}}}ons.
--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 prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] excludes {{{(i)}}}ncome der{{{(i)}}}ved from [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay, and other sources not related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], such as property {{{(i)}}}ncome {{{(i)}}}n the form of {{{(i)}}}nterest, d{{{(i)}}}v{{{(i)}}}dends, {{{(i)}}}ncome attr{{{(i)}}}buted to pr{{{(i)}}}vate {{{(i)}}}nsurance pol{{{(i)}}}cyholders, rents and other forms of property {{{(i)}}}ncome, as well as annu{{{(i)}}}t{{{(i)}}}es, rem{{{(i)}}}ttances, g{{{(i)}}}fts, etc. It also excludes fam{{{(i)}}}ly allowances and other soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts or ass{{{(i)}}}stance (e.g. food stamps, government or commun{{{(i)}}}ty hous{{{(i)}}}ng, free health-care ass{{{(i)}}}stance, etc.) pa{{{(i)}}}d by soc{{{(i)}}}al secur{{{(i)}}}ty schemes or the State w{{{(i)}}}thout regard to the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status (e.g. under un{{{(i)}}}versal schemes w{{{(i)}}}th or w{{{(i)}}}thout 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 [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] noted {{{(i)}}}n paragraph 18 are relevant for the analys{{{(i)}}}s of the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng of those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t. Where the object{{{(i)}}}ve {{{(i)}}}s to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for prof{{{(i)}}}t, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts should be excluded.
--= Measurement issues =
++= Measurement {{{(i)}}}ssues =
--== Evaluation of benefits in kind received by persons in employment for pay ==
++== Evaluat{{{(i)}}}on of benef{{{(i)}}}ts {{{(i)}}}n k{{{(i)}}}nd rece{{{(i)}}}ved by persons {{{(i)}}}n 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 [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]], benef{{{(i)}}}ts {{{(i)}}}n k{{{(i)}}}nd should be valued {{{(i)}}}n terms of the {{{(i)}}}ncome accru{{{(i)}}}ng to the [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay. Countr{{{(i)}}}es may evaluate these benef{{{(i)}}}ts on the bas{{{(i)}}}s of reta{{{(i)}}}l market pr{{{(i)}}}ces. When prov{{{(i)}}}ded free, the value of {{{(i)}}}ncome {{{(i)}}}n k{{{(i)}}}nd {{{(i)}}}s equal to the full value of the goods and serv{{{(i)}}}ces {{{(i)}}}n quest{{{(i)}}}on. When prov{{{(i)}}}ded at reduced pr{{{(i)}}}ces, the value of {{{(i)}}}ncome {{{(i)}}}n k{{{(i)}}}nd {{{(i)}}}s equal to the d{{{(i)}}}fference between the full value and the amount pa{{{(i)}}}d by the rec{{{(i)}}}p{{{(i)}}}ent.
--== Treatment of occupational expenditure of persons in employment for pay ==
++== Treatment of occupat{{{(i)}}}onal expend{{{(i)}}}ture of persons {{{(i)}}}n 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. Desp{{{(i)}}}te the fact that [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] and owner-operators of corporat{{{(i)}}}ons may {{{(i)}}}ncur spec{{{(i)}}}f{{{(i)}}}c expenses assoc{{{(i)}}}ated w{{{(i)}}}th (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%), wh{{{(i)}}}ch counterbalance part of the [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and benef{{{(i)}}}ts rece{{{(i)}}}ved, [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] should be recorded gross of [[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]]’s occupat{{{(i)}}}onal expend{{{(i)}}}ture.
--== Operational approach to the measurement of income related to employment for profit ==
++== Operat{{{(i)}}}onal approach to the measurement of {{{(i)}}}ncome related to employment for prof{{{(i)}}}t ==
--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 v{{{(i)}}}ew of the heterogene{{{(i)}}}ty of those {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t and the complex{{{(i)}}}ty of measurement of net {{{(i)}}}ncome of un{{{(i)}}}ncorporated enterpr{{{(i)}}}ses, the measurement of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] should be phased {{{(i)}}}nto nat{{{(i)}}}onal programmes of stat{{{(i)}}}st{{{(i)}}}cs over an extended per{{{(i)}}}od of t{{{(i)}}}me. In the {{{(i)}}}n{{{(i)}}}t{{{(i)}}}al phase, countr{{{(i)}}}es should endeavour to {{{(i)}}}dent{{{(i)}}}fy and measure the {{{(i)}}}ncome rece{{{(i)}}}ved by two groups of [[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.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 f{{{(i)}}}rst group cons{{{(i)}}}sts of persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t operat{{{(i)}}}ng the{{{(i)}}}r enterpr{{{(i)}}}ses w{{{(i)}}}th l{{{(i)}}}ttle or negl{{{(i)}}}g{{{(i)}}}ble cap{{{(i)}}}tal {{{(i)}}}nput, who produce goods and serv{{{(i)}}}ces {{{(i)}}}n a s{{{(i)}}}m{{{(i)}}}lar way to [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] (such as those engaged {{{(i)}}}n crafts or serv{{{(i)}}}ces, whether {{{(i)}}}n the formal or the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]]). The {{{(i)}}}ncome they rece{{{(i)}}}ve {{{(i)}}}s mostly a return to the{{{(i)}}}r labour {{{(i)}}}nput and the gross m{{{(i)}}}xed {{{(i)}}}ncome of the enterpr{{{(i)}}}se {{{(i)}}}s a close est{{{(i)}}}mate of net m{{{(i)}}}xed {{{(i)}}}ncome.
++* (b) The second group cons{{{(i)}}}sts of persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t whose act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es {{{(i)}}}nvolve an {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}able amount of cap{{{(i)}}}tal for the product{{{(i)}}}on and generat{{{(i)}}}on of {{{(i)}}}ncome (such as profess{{{(i)}}}onal workers {{{(i)}}}n the formal sector or workshops {{{(i)}}}n the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]]). In th{{{(i)}}}s case, efforts should be made to quant{{{(i)}}}fy the amount of cap{{{(i)}}}tal used to generate the {{{(i)}}}ncome and to der{{{(i)}}}ve net m{{{(i)}}}xed {{{(i)}}}ncome. For th{{{(i)}}}s purpose, data on the consumpt{{{(i)}}}on of product{{{(i)}}}ve assets ({{{(i)}}}.e. structures, mach{{{(i)}}}nery or equ{{{(i)}}}pment, cult{{{(i)}}}vated assets such as trees or an{{{(i)}}}mals used to produce other products such as fru{{{(i)}}}t or da{{{(i)}}}ry products, etc.) should, {{{(i)}}}n pr{{{(i)}}}nc{{{(i)}}}ple, be collected. Consumpt{{{(i)}}}on of product{{{(i)}}}ve assets may be valued through an est{{{(i)}}}mate of deprec{{{(i)}}}at{{{(i)}}}on, accord{{{(i)}}}ng to the bus{{{(i)}}}ness account{{{(i)}}}ng rules {{{(i)}}}n force {{{(i)}}}n each country, or accord{{{(i)}}}ng to the methods conta{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts. Due account should also be taken of the source of data and data collect{{{(i)}}}on methods. Where {{{(i)}}}t {{{(i)}}}s not poss{{{(i)}}}ble to obta{{{(i)}}}n rel{{{(i)}}}able data on consumpt{{{(i)}}}on of f{{{(i)}}}xed cap{{{(i)}}}tal from [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t, net [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] may have to be der{{{(i)}}}ved by means of analyt{{{(i)}}}cal 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 measur{{{(i)}}}ng [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] {{{(i)}}}n the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]], spec{{{(i)}}}al attent{{{(i)}}}on needs to be pa{{{(i)}}}d to the part{{{(i)}}}cular c{{{(i)}}}rcumstances of collect{{{(i)}}}ng {{{(i)}}}ncome data from enterpr{{{(i)}}}ses {{{(i)}}}n th{{{(i)}}}s sector, due account be{{{(i)}}}ng taken of the gu{{{(i)}}}del{{{(i)}}}nes conta{{{(i)}}}ned {{{(i)}}}n the resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs on the {{{(i)}}}nformal economy adopted by the 21st ICLS.
--== Choice of method for recording income related to employment for profit ==
++== Cho{{{(i)}}}ce of method for record{{{(i)}}}ng {{{(i)}}}ncome related to employment for prof{{{(i)}}}t ==
--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 cho{{{(i)}}}ce of an account{{{(i)}}}ng techn{{{(i)}}}que to measure [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] should take {{{(i)}}}nto account the c{{{(i)}}}rcumstances {{{(i)}}}n wh{{{(i)}}}ch those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t operate the{{{(i)}}}r bus{{{(i)}}}ness and the measurement object{{{(i)}}}ve. Two major techn{{{(i)}}}ques 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 account{{{(i)}}}ng, wh{{{(i)}}}ch measures the prof{{{(i)}}}t earned dur{{{(i)}}}ng the reference per{{{(i)}}}od, by tak{{{(i)}}}ng {{{(i)}}}nto account rece{{{(i)}}}pts and expenses relevant to that per{{{(i)}}}od, {{{(i)}}}rrespect{{{(i)}}}ve of whether or not they have actually been rece{{{(i)}}}ved or defrayed. Th{{{(i)}}}s techn{{{(i)}}}que measures the prof{{{(i)}}}tab{{{(i)}}}l{{{(i)}}}ty or econom{{{(i)}}}c performance of the enterpr{{{(i)}}}se and, as such, could be favoured when the object{{{(i)}}}ve {{{(i)}}}s to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for prof{{{(i)}}}t. It {{{(i)}}}s also the approach favoured by the SNA.
++* ({{{(i)}}}{{{(i)}}}) The cash-flow techn{{{(i)}}}que, wh{{{(i)}}}ch measures actual cash rece{{{(i)}}}ved ({{{(i)}}}nclud{{{(i)}}}ng the value of product{{{(i)}}}on for own use) and pa{{{(i)}}}d out ({{{(i)}}}nclud{{{(i)}}}ng the value of product{{{(i)}}}on g{{{(i)}}}ven out free or at reduced pr{{{(i)}}}ces) dur{{{(i)}}}ng the reference per{{{(i)}}}od. Th{{{(i)}}}s techn{{{(i)}}}que prov{{{(i)}}}des a better {{{(i)}}}nd{{{(i)}}}cator of the amounts of {{{(i)}}}ncome actually ava{{{(i)}}}lable to [[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]] to meet l{{{(i)}}}v{{{(i)}}}ng expenses. Where data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome are furn{{{(i)}}}shed by those {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t themselves {{{(i)}}}n the absence of bus{{{(i)}}}ness accounts, {{{(i)}}}t {{{(i)}}}s generally eas{{{(i)}}}er for them to prov{{{(i)}}}de a s{{{(i)}}}mple summary of cash rece{{{(i)}}}ved and pa{{{(i)}}}d {{{(i)}}}n the assessment per{{{(i)}}}od ({{{(i)}}}.e. gross rece{{{(i)}}}pts m{{{(i)}}}nus expend{{{(i)}}}ture).
--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 d{{{(i)}}}fferent techn{{{(i)}}}ques may produce d{{{(i)}}}fferent results. In determ{{{(i)}}}n{{{(i)}}}ng the method used to record [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], cons{{{(i)}}}derat{{{(i)}}}on should be g{{{(i)}}}ven to the procedures recommended by nat{{{(i)}}}onal tax author{{{(i)}}}t{{{(i)}}}es, the sources of data and the methods of data collect{{{(i)}}}on.
--== Valuation of own production consumed by workers in employment for profit ==
++== Valuat{{{(i)}}}on of own product{{{(i)}}}on consumed by workers {{{(i)}}}n employment for prof{{{(i)}}}t ==
--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 serv{{{(i)}}}ces produced and consumed by [[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]] and the{{{(i)}}}r fam{{{(i)}}}ly members should be valued {{{(i)}}}n terms of the bas{{{(i)}}}c pr{{{(i)}}}ces of s{{{(i)}}}m{{{(i)}}}lar products sold on the market or of the{{{(i)}}}r cost of product{{{(i)}}}on {{{(i)}}}f no su{{{(i)}}}table bas{{{(i)}}}c pr{{{(i)}}}ces are ava{{{(i)}}}lable, as def{{{(i)}}}ned {{{(i)}}}n the SNA. In the absence of these pr{{{(i)}}}ces, reta{{{(i)}}}l market pr{{{(i)}}}ces could be used. Such consumpt{{{(i)}}}on of own product{{{(i)}}}on {{{(i)}}}s s{{{(i)}}}m{{{(i)}}}lar to payments {{{(i)}}}n k{{{(i)}}}nd rece{{{(i)}}}ved by [[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]].
--== Treatment of losses of workers in employment for profit ==
++== Treatment of losses of workers {{{(i)}}}n employment for prof{{{(i)}}}t ==
--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:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for prof{{{(i)}}}t may, over a g{{{(i)}}}ven reference per{{{(i)}}}od, produce a f{{{(i)}}}nanc{{{(i)}}}al loss {{{(i)}}}nstead of {{{(i)}}}ncome or prof{{{(i)}}}t. Losses should be reflected {{{(i)}}}n the measurement of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] and evaluated as negat{{{(i)}}}ve {{{(i)}}}ncome.
--= Statistical units =
++= Stat{{{(i)}}}st{{{(i)}}}cal un{{{(i)}}}ts =
--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 bas{{{(i)}}}c observat{{{(i)}}}on un{{{(i)}}}ts are relevant to the measurement of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, depend{{{(i)}}}ng on the object{{{(i)}}}ve pursued: the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual 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 {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, the //[[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], //as def{{{(i)}}}ned {{{(i)}}}n ICSE, {{{(i)}}}s the bas{{{(i)}}}c ent{{{(i)}}}ty on wh{{{(i)}}}ch {{{(i)}}}nformat{{{(i)}}}on {{{(i)}}}s to be collected and analysed. [[Jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] can be for pay or for prof{{{(i)}}}t, wh{{{(i)}}}ch can be character{{{(i)}}}zed by {{{(i)}}}ndustry, occupat{{{(i)}}}on and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status, coded at the most deta{{{(i)}}}led level of nat{{{(i)}}}onal or {{{(i)}}}nternat{{{(i)}}}onal class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons.
--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 object{{{(i)}}}ve {{{(i)}}}s the analys{{{(i)}}}s of the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng of the populat{{{(i)}}}on concerned, the des{{{(i)}}}rable un{{{(i)}}}t {{{(i)}}}s the //{{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual person. //The {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual {{{(i)}}}s also relevant when analys{{{(i)}}}ng the relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome and educat{{{(i)}}}onal ach{{{(i)}}}evements, sen{{{(i)}}}or{{{(i)}}}ty {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], (% style="color:#e74c3c" %)work(%%) durat{{{(i)}}}on, etc. An {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual may be engaged {{{(i)}}}n a s{{{(i)}}}ngle [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], have mult{{{(i)}}}ple [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay or for prof{{{(i)}}}t, or own and operate more than one un{{{(i)}}}ncorporated enterpr{{{(i)}}}se, s{{{(i)}}}multaneously or consecut{{{(i)}}}vely w{{{(i)}}}th{{{(i)}}}n a g{{{(i)}}}ven reference per{{{(i)}}}od. From the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual's standpo{{{(i)}}}nt, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome corresponds to the sum of all {{{(i)}}}ncomes generated by all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] as well as {{{(i)}}}ncome from former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]].
--= Reference period =
++= Reference per{{{(i)}}}od =
--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 measur{{{(i)}}}ng [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and for prof{{{(i)}}}t, account should be taken of the seasonal var{{{(i)}}}at{{{(i)}}}ons wh{{{(i)}}}ch affect the rece{{{(i)}}}pt of {{{(i)}}}ncome, the fluctuat{{{(i)}}}ons {{{(i)}}}n (% style="color:#e74c3c" %)work(%%) {{{(i)}}}ntens{{{(i)}}}ty of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, and the poss{{{(i)}}}ble comb{{{(i)}}}nat{{{(i)}}}on of mult{{{(i)}}}ple act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es and per{{{(i)}}}ods of act{{{(i)}}}v{{{(i)}}}ty and {{{(i)}}}nact{{{(i)}}}v{{{(i)}}}ty of the populat{{{(i)}}}on concerned. For th{{{(i)}}}s purpose, [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and for prof{{{(i)}}}t should be measured over a long reference per{{{(i)}}}od, 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 collect{{{(i)}}}on purposes, [[shorter reference per{{{(i)}}}ods>>doc:work{{{(i)}}}ng:Glossary.Short Reference Per{{{(i)}}}od.WebHome]], such as a month or a quarter, may be used. D{{{(i)}}}fferent act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es and [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] may requ{{{(i)}}}re d{{{(i)}}}fferent reference per{{{(i)}}}ods, such as a month for regular fullt{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay, complemented by data on add{{{(i)}}}t{{{(i)}}}onal annual rece{{{(i)}}}pts, or a crop season {{{(i)}}}n agr{{{(i)}}}cultural [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t. For analyt{{{(i)}}}cal purposes, data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome referr{{{(i)}}}ng to [[short reference per{{{(i)}}}ods>>doc:work{{{(i)}}}ng:Glossary.Short Reference Per{{{(i)}}}od.WebHome]] should be aggregated over the long reference per{{{(i)}}}od ment{{{(i)}}}oned above.
--= Data requirements =
++= Data requ{{{(i)}}}rements =
--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 {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], there should be cons{{{(i)}}}stency between the data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}n a g{{{(i)}}}ven [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the data on {{{(i)}}}ncome generated by that [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]. Data should therefore be collected on: the character{{{(i)}}}st{{{(i)}}}cs of the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] ({{{(i)}}}ndustry, occupat{{{(i)}}}on, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status), type of enterpr{{{(i)}}}se ({{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual enterpr{{{(i)}}}se, partnersh{{{(i)}}}p, corporat{{{(i)}}}on, etc.), [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] s{{{(i)}}}ze and sector (e.g. {{{(i)}}}nformal or formal sector, publ{{{(i)}}}c or pr{{{(i)}}}vate sector); ({{{(i)}}}{{{(i)}}}) the volume of labour {{{(i)}}}nput {{{(i)}}}n the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] (durat{{{(i)}}}on of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and t{{{(i)}}}me (% style="color:#e74c3c" %)worked(%%)); and ({{{(i)}}}{{{(i)}}}{{{(i)}}}) the amount of {{{(i)}}}ncome generated by that [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.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 relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and the well-be{{{(i)}}}ng of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, data are needed for each person: separately on the ma{{{(i)}}}n and any add{{{(i)}}}t{{{(i)}}}onal [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] carr{{{(i)}}}ed out dur{{{(i)}}}ng the reference per{{{(i)}}}od; ({{{(i)}}}{{{(i)}}}) the {{{(i)}}}ncome der{{{(i)}}}ved from each of these [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]; ({{{(i)}}}{{{(i)}}}{{{(i)}}}) the soc{{{(i)}}}o-econom{{{(i)}}}c character{{{(i)}}}st{{{(i)}}}cs of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals: age, sex, educat{{{(i)}}}on and sk{{{(i)}}}ll level, etc.; and ({{{(i)}}}v) any spells of [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] or per{{{(i)}}}ods of be{{{(i)}}}ng out of the [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] that an {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual may have exper{{{(i)}}}enced dur{{{(i)}}}ng the g{{{(i)}}}ven reference per{{{(i)}}}od.
--= Measurement of working time in employment =
++= Measurement of work{{{(i)}}}ng t{{{(i)}}}me {{{(i)}}}n 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 requ{{{(i)}}}rements of the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome {{{(i)}}}s that the part of the {{{(i)}}}ncome d{{{(i)}}}rectly generated by a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] be related to the [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] wh{{{(i)}}}ch has gone {{{(i)}}}nto that [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]. Income and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] data should therefore refer, or be convert{{{(i)}}}ble, to the same per{{{(i)}}}od.
--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:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] should be, expressed {{{(i)}}}n the number of hours, days, weeks, etc., dur{{{(i)}}}ng wh{{{(i)}}}ch the act{{{(i)}}}v{{{(i)}}}ty has been carr{{{(i)}}}ed out. Where the act{{{(i)}}}v{{{(i)}}}ty {{{(i)}}}s carr{{{(i)}}}ed out by several contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers and {{{(i)}}}ncome {{{(i)}}}s the result of a jo{{{(i)}}}nt labour {{{(i)}}}nput (e.g. {{{(i)}}}n household enterpr{{{(i)}}}ses), 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 {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual level, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be measured for each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] carr{{{(i)}}}ed out dur{{{(i)}}}ng the reference per{{{(i)}}}od, whether {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay or for prof{{{(i)}}}t, together w{{{(i)}}}th the correspond{{{(i)}}}ng labour {{{(i)}}}nput {{{(i)}}}n each act{{{(i)}}}v{{{(i)}}}ty. Dur{{{(i)}}}ng a one-year reference per{{{(i)}}}od, {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals may be, for d{{{(i)}}}fferent per{{{(i)}}}ods, [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]], [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] and out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] dur{{{(i)}}}ng wh{{{(i)}}}ch some or no [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome accrues. Each of these per{{{(i)}}}ods should be {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed, account be{{{(i)}}}ng taken of all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] performed, {{{(i)}}}nclud{{{(i)}}}ng casual or s{{{(i)}}}multaneous [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. The ma{{{(i)}}}n s{{{(i)}}}tuat{{{(i)}}}ons may be class{{{(i)}}}f{{{(i)}}}ed {{{(i)}}}nto broad categor{{{(i)}}}es relevant to the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related wellbe{{{(i)}}}ng (or hardsh{{{(i)}}}p).
  == 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(%%) {{{(i)}}}s dealt w{{{(i)}}}th {{{(i)}}}n the resolut{{{(i)}}}on concern{{{(i)}}}ng the measurement of [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] adopted by the 18^^th^^ ICLS {{{(i)}}}n 2008. The [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] concepts def{{{(i)}}}ned {{{(i)}}}n th{{{(i)}}}s resolut{{{(i)}}}on are relevant for the measurement and analys{{{(i)}}}s of employmentrelated {{{(i)}}}ncome, and countr{{{(i)}}}es should a{{{(i)}}}m at apply{{{(i)}}}ng them to produce [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] stat{{{(i)}}}st{{{(i)}}}cs.
--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 {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed for each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] separately for [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]-level analys{{{(i)}}}s and for all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for person-level analys{{{(i)}}}s.
  = 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 collect{{{(i)}}}on of data on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t should be based on the regular nat{{{(i)}}}onal stat{{{(i)}}}st{{{(i)}}}cal programmes, us{{{(i)}}}ng all ava{{{(i)}}}lable sources.
--48. One such source could be general or specialized household surveys, with individual household members as observation units.
++48. One such source could be general or spec{{{(i)}}}al{{{(i)}}}zed household surveys, w{{{(i)}}}th {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual household members as observat{{{(i)}}}on un{{{(i)}}}ts.
--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 {{{(i)}}}nclude establ{{{(i)}}}shment surveys, adm{{{(i)}}}n{{{(i)}}}strat{{{(i)}}}ve records (such as {{{(i)}}}ncome tax and soc{{{(i)}}}al secur{{{(i)}}}ty records), [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]] surveys (such as m{{{(i)}}}xed surveys, accord{{{(i)}}}ng to the gu{{{(i)}}}del{{{(i)}}}nes conta{{{(i)}}}ned {{{(i)}}}n the ILO resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs on the {{{(i)}}}nformal economy adopted by the 21st ICLS), agr{{{(i)}}}cultural surveys, surveys of small econom{{{(i)}}}c un{{{(i)}}}ts and populat{{{(i)}}}on 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 cho{{{(i)}}}ce of the appropr{{{(i)}}}ate sources of data should be based on the results of a cost-benef{{{(i)}}}t analys{{{(i)}}}s, tak{{{(i)}}}ng {{{(i)}}}nto account factors such as the des{{{(i)}}}red accuracy and deta{{{(i)}}}ls requ{{{(i)}}}red from the results, the ava{{{(i)}}}lab{{{(i)}}}l{{{(i)}}}ty of d{{{(i)}}}fferent sources, the ex{{{(i)}}}stence and des{{{(i)}}}gn of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] or other household surveys and the feas{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty of add{{{(i)}}}ng new top{{{(i)}}}cs to these surveys or of launch{{{(i)}}}ng separate surveys, and the response burden (part{{{(i)}}}cularly for the populat{{{(i)}}}on census where quest{{{(i)}}}onna{{{(i)}}}re content must typ{{{(i)}}}cally be l{{{(i)}}}m{{{(i)}}}ted).
--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 collect{{{(i)}}}on of data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome. The use of d{{{(i)}}}fferent sources equally enables the compar{{{(i)}}}son of the data and the evaluat{{{(i)}}}on of {{{(i)}}}ts qual{{{(i)}}}ty.
--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:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] surveys wh{{{(i)}}}ch collect data on {{{(i)}}}ncome const{{{(i)}}}tute an essent{{{(i)}}}al source of data on the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and {{{(i)}}}ts l{{{(i)}}}nks to the labour market act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals. Add{{{(i)}}}t{{{(i)}}}onal var{{{(i)}}}ables and appropr{{{(i)}}}ate quest{{{(i)}}}ons accompan{{{(i)}}}ed by deta{{{(i)}}}led {{{(i)}}}nstruct{{{(i)}}}ons addressed to all {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, {{{(i)}}}nclud{{{(i)}}}ng those not [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] at the survey date, may, {{{(i)}}}n pr{{{(i)}}}nc{{{(i)}}}ple, cover nearly all {{{(i)}}}ncome dur{{{(i)}}}ng a g{{{(i)}}}ven per{{{(i)}}}od, {{{(i)}}}nclud{{{(i)}}}ng those employmentrelated benef{{{(i)}}}ts rece{{{(i)}}}ved from sources other than the employer and as a result of current or former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] (e.g. rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty or {{{(i)}}}nsurance schemes or the State). Income data should be l{{{(i)}}}nked to each person's educat{{{(i)}}}onal and other character{{{(i)}}}st{{{(i)}}}cs, for each act{{{(i)}}}v{{{(i)}}}ty and occupat{{{(i)}}}on, {{{(i)}}}n order to establ{{{(i)}}}sh the l{{{(i)}}}nk between {{{(i)}}}ncome and type of occupat{{{(i)}}}on, type of contract, sk{{{(i)}}}ll level, durat{{{(i)}}}on of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]], sen{{{(i)}}}or{{{(i)}}}ty {{{(i)}}}n trade or occupat{{{(i)}}}on, or other character{{{(i)}}}st{{{(i)}}}cs of {{{(i)}}}nterest.
--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 {{{(i)}}}ncome and expend{{{(i)}}}ture surveys are part{{{(i)}}}cularly su{{{(i)}}}table for collect{{{(i)}}}ng data on all types of {{{(i)}}}ncome, {{{(i)}}}nclud{{{(i)}}}ng {{{(i)}}}ncome components {{{(i)}}}n cash, {{{(i)}}}n k{{{(i)}}}nd and {{{(i)}}}n serv{{{(i)}}}ces, and {{{(i)}}}ncome deduct{{{(i)}}}ons. Spec{{{(i)}}}al care should be taken {{{(i)}}}n such surveys to better {{{(i)}}}dent{{{(i)}}}fy the relat{{{(i)}}}onsh{{{(i)}}}p between {{{(i)}}}ncome and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. In part{{{(i)}}}cular, deta{{{(i)}}}led {{{(i)}}}nformat{{{(i)}}}on on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t should be collected {{{(i)}}}n respect of each act{{{(i)}}}v{{{(i)}}}ty performed or [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] held by each household member, together w{{{(i)}}}th the correspond{{{(i)}}}ng volume of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}n 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 {{{(i)}}}mprove the qual{{{(i)}}}ty and relevance of {{{(i)}}}ncome-related quest{{{(i)}}}ons {{{(i)}}}n [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] and other household surveys, efforts should be made {{{(i)}}}n part{{{(i)}}}cular:
--* 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 collect {{{(i)}}}ncome data d{{{(i)}}}rectly from the persons concerned and avo{{{(i)}}}d the use of proxy respondents as much as poss{{{(i)}}}ble;
++* to obta{{{(i)}}}n d{{{(i)}}}saggregated data on the components of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome and l{{{(i)}}}nk {{{(i)}}}ncome to [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] {{{(i)}}}n each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and for each {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual member covered by the survey;
++* to reduce recall errors and p{{{(i)}}}npo{{{(i)}}}nt the seasonal character{{{(i)}}}st{{{(i)}}}cs of certa{{{(i)}}}n [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] us{{{(i)}}}ng var{{{(i)}}}ous solut{{{(i)}}}ons, such as conduct{{{(i)}}}ng repeated surveys or surveys w{{{(i)}}}th a sample spread over the year and a [[shorter reference per{{{(i)}}}od>>doc:work{{{(i)}}}ng:Glossary.Short Reference Per{{{(i)}}}od.WebHome]] such as a quarter or a season; us{{{(i)}}}ng the month-to-month recall approach to obta{{{(i)}}}n {{{(i)}}}nformat{{{(i)}}}on on each of the 12 months of the reference per{{{(i)}}}od; f{{{(i)}}}x{{{(i)}}}ng data collect{{{(i)}}}on at a t{{{(i)}}}me wh{{{(i)}}}ch co{{{(i)}}}nc{{{(i)}}}des w{{{(i)}}}th the collect{{{(i)}}}on of {{{(i)}}}ncome data for {{{(i)}}}ncome tax and soc{{{(i)}}}al secur{{{(i)}}}ty 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.
++One of the l{{{(i)}}}m{{{(i)}}}tat{{{(i)}}}ons of household surveys {{{(i)}}}s that {{{(i)}}}ncome can usually only be measured net, {{{(i)}}}.e. after deduct{{{(i)}}}on of soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons, {{{(i)}}}ncome 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. Establ{{{(i)}}}shment surveys can also serve as a bas{{{(i)}}}s for the collect{{{(i)}}}on of data on those components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] rece{{{(i)}}}ved d{{{(i)}}}rectly from the employer. For the purpose of measur{{{(i)}}}ng [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome, the coverage of trad{{{(i)}}}t{{{(i)}}}onal establ{{{(i)}}}shment surveys should be extended, or spec{{{(i)}}}ally des{{{(i)}}}gned surveys should be carr{{{(i)}}}ed out to cover small establ{{{(i)}}}shments, and household enterpr{{{(i)}}}ses w{{{(i)}}}th [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], and ({{{(i)}}}{{{(i)}}}) to {{{(i)}}}nclude and {{{(i)}}}dent{{{(i)}}}fy separately permanent, f{{{(i)}}}xed-term, short-term and casual [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]; pa{{{(i)}}}d apprent{{{(i)}}}ces and {{{(i)}}}nterns; employers {{{(i)}}}n corporat{{{(i)}}}ons and owner-operators of corporat{{{(i)}}}ons w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], along w{{{(i)}}}th add{{{(i)}}}t{{{(i)}}}onal character{{{(i)}}}st{{{(i)}}}cs of {{{(i)}}}nterest such as part-t{{{(i)}}}me nature of the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the related volume of [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. For the comp{{{(i)}}}lat{{{(i)}}}on of structural {{{(i)}}}nd{{{(i)}}}cators on {{{(i)}}}ncome related to pay, structural surveys of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], wh{{{(i)}}}ch enable {{{(i)}}}nformat{{{(i)}}}on to be collected on {{{(i)}}}ncome levels and trends accord{{{(i)}}}ng to deta{{{(i)}}}led [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' character{{{(i)}}}st{{{(i)}}}cs (sex, age, occupat{{{(i)}}}on, cond{{{(i)}}}t{{{(i)}}}ons of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], etc.) are the most appropr{{{(i)}}}ate establ{{{(i)}}}shment surveys for the comp{{{(i)}}}lat{{{(i)}}}on of data on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng: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 {{{(i)}}}nformat{{{(i)}}}on collected {{{(i)}}}n establ{{{(i)}}}shment surveys {{{(i)}}}s supplemented by data drawn from other sources, such as tax and soc{{{(i)}}}al secur{{{(i)}}}ty records, the soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts should relate to the same set of [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] for whom total remunerat{{{(i)}}}on data have been collected from the establ{{{(i)}}}shments.
--57. In order to alleviate the difficulties experienced in field surveys in general, related to the reluctance of interviewed persons to provide income data, the difficulty in quantifying nonmonetary income, the relatively heavy workload for the statistical agencies and the risk of inaccurate responses, extra care should be taken in the preparatory phase, i.e. in the conception of appropriate definitions and guidelines, the drafting of directives and the training of officers. At a subsequent stage, special attention should be paid to the analysis and interpretation of the resulting income data and total and item nonresponse should be partly compensated through adjustment procedures.
++57. In order to allev{{{(i)}}}ate the d{{{(i)}}}ff{{{(i)}}}cult{{{(i)}}}es exper{{{(i)}}}enced {{{(i)}}}n f{{{(i)}}}eld surveys {{{(i)}}}n general, related to the reluctance of {{{(i)}}}nterv{{{(i)}}}ewed persons to prov{{{(i)}}}de {{{(i)}}}ncome data, the d{{{(i)}}}ff{{{(i)}}}culty {{{(i)}}}n quant{{{(i)}}}fy{{{(i)}}}ng nonmonetary {{{(i)}}}ncome, the relat{{{(i)}}}vely heavy workload for the stat{{{(i)}}}st{{{(i)}}}cal agenc{{{(i)}}}es and the r{{{(i)}}}sk of {{{(i)}}}naccurate responses, extra care should be taken {{{(i)}}}n the preparatory phase, {{{(i)}}}.e. {{{(i)}}}n the concept{{{(i)}}}on of appropr{{{(i)}}}ate def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons and gu{{{(i)}}}del{{{(i)}}}nes, the draft{{{(i)}}}ng of d{{{(i)}}}rect{{{(i)}}}ves and the tra{{{(i)}}}n{{{(i)}}}ng of off{{{(i)}}}cers. At a subsequent stage, spec{{{(i)}}}al attent{{{(i)}}}on should be pa{{{(i)}}}d to the analys{{{(i)}}}s and {{{(i)}}}nterpretat{{{(i)}}}on of the result{{{(i)}}}ng {{{(i)}}}ncome data and total and {{{(i)}}}tem nonresponse should be partly compensated through adjustment procedures.
--= Data compilation =
++= Data comp{{{(i)}}}lat{{{(i)}}}on =
--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 {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] or econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be related to the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] var{{{(i)}}}ables (regular/casual, full/partt{{{(i)}}}me, etc.) and measured w{{{(i)}}}th{{{(i)}}}n the framework of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] durat{{{(i)}}}on and [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.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:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng, data should be collected on {{{(i)}}}ncome der{{{(i)}}}ved from all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for each person. For each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], {{{(i)}}}ncome data should be collected along w{{{(i)}}}th the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual's status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], the length of the reference per{{{(i)}}}od to wh{{{(i)}}}ch the {{{(i)}}}ncome refers, [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] {{{(i)}}}n 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 [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t, along the follow{{{(i)}}}ng l{{{(i)}}}nes:
--* (a) Gross income related to employment for pay, 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:
--**** 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:
--** 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.
++* (a) Gross [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]], exclud{{{(i)}}}ng soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons as {{{(i)}}}n paragraph 12:
++** total cash remunerat{{{(i)}}}on;
++*** total {{{(i)}}}mputed value of remunerat{{{(i)}}}on {{{(i)}}}n k{{{(i)}}}nd and serv{{{(i)}}}ces;
++*** prof{{{(i)}}}t-related pay;
++*** [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts:
++**** rece{{{(i)}}}ved from employer;
++**** rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty and {{{(i)}}}nsurance schemes or the State.
++* (b) Gross [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], exclud{{{(i)}}}ng soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons as {{{(i)}}}n paragraph 21:
++** gross prof{{{(i)}}}t or where relevant gross output less operat{{{(i)}}}ng expenses;
++** consumpt{{{(i)}}}on of f{{{(i)}}}xed cap{{{(i)}}}tal/deprec{{{(i)}}}at{{{(i)}}}on;
++** net prof{{{(i)}}}t (or share of prof{{{(i)}}}t);
++** [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts.
--= Data classification =
++= Data class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on =
--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. Stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be class{{{(i)}}}f{{{(i)}}}ed by econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty, status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and occupat{{{(i)}}}on or occupat{{{(i)}}}onal group, at least accord{{{(i)}}}ng to the major groups and categor{{{(i)}}}es of the most recent vers{{{(i)}}}on of the relevant {{{(i)}}}nternat{{{(i)}}}onal class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons. These stat{{{(i)}}}st{{{(i)}}}cs should be systemat{{{(i)}}}cally d{{{(i)}}}saggregated by sex {{{(i)}}}n all analyses. Other {{{(i)}}}mportant var{{{(i)}}}ables for cross-class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons of data on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t are sex, age, level of educat{{{(i)}}}on, level of sk{{{(i)}}}ll, sen{{{(i)}}}or{{{(i)}}}ty {{{(i)}}}n [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the formal or {{{(i)}}}nformal status of the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.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. D{{{(i)}}}saggregat{{{(i)}}}ons of the ma{{{(i)}}}n status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] categor{{{(i)}}}es, as def{{{(i)}}}ned {{{(i)}}}n ICSE accord{{{(i)}}}ng to the type of econom{{{(i)}}}c r{{{(i)}}}sk, may be relevant {{{(i)}}}n order to d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}sh spec{{{(i)}}}f{{{(i)}}}c groups such as owner-operators of corporat{{{(i)}}}ons from [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], employers from other {{{(i)}}}ndependent workers, permanent [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] from temporary, seasonal or casual [[employees>>doc:work{{{(i)}}}ng: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 relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and {{{(i)}}}ncome, account should be taken of all act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es performed dur{{{(i)}}}ng the reference year, {{{(i)}}}nclud{{{(i)}}}ng s{{{(i)}}}multaneous [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]. The [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] exper{{{(i)}}}ence of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals dur{{{(i)}}}ng the reference per{{{(i)}}}od may be assessed through the {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of per{{{(i)}}}ods when they were [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] (full or part t{{{(i)}}}me), [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] and out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]]. At the aggregate level, the ma{{{(i)}}}n s{{{(i)}}}tuat{{{(i)}}}ons may be regrouped {{{(i)}}}nto broad categor{{{(i)}}}es relevant to the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related wellbe{{{(i)}}}ng, such as:
--* full-year/full-time employment;
--* part-year/part-time employment with no unemployment:
++* full-year/full-t{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]];
++* part-year/part-t{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] w{{{(i)}}}th no [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]]:
  ** for voluntary reasons;
--** for involuntary reasons;
--* part-year employment with some unemployment;
--** mainly unemployment:
--** with some employment;
--** without employment;
--* mainly out of labour force with some employment.
++** for {{{(i)}}}nvoluntary reasons;
++* part-year [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] w{{{(i)}}}th some [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]];
++** ma{{{(i)}}}nly [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]]:
++** w{{{(i)}}}th some [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]];
++** w{{{(i)}}}thout [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]];
++* ma{{{(i)}}}nly out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] w{{{(i)}}}th some [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]].
--64. 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 var{{{(i)}}}ables may be {{{(i)}}}ntroduced, such as length of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], spells and durat{{{(i)}}}on of [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]], etc. Such class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons would perm{{{(i)}}}t the {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of the ma{{{(i)}}}n types of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related hardsh{{{(i)}}}p, the sever{{{(i)}}}ty of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] problems and the degree of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] attachment of persons exper{{{(i)}}}enc{{{(i)}}}ng econom{{{(i)}}}c hardsh{{{(i)}}}p.
--= Periodicity =
++= Per{{{(i)}}}od{{{(i)}}}c{{{(i)}}}ty =
--65. Countries should endeavour to regularly collect, compile and disseminate statistics of employment-related income at least every five years.
++65. Countr{{{(i)}}}es should endeavour to regularly collect, comp{{{(i)}}}le and d{{{(i)}}}ssem{{{(i)}}}nate stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome at least every f{{{(i)}}}ve years.
--= Analytical measures =
++= Analyt{{{(i)}}}cal measures =
--66. 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.
++66. Stat{{{(i)}}}st{{{(i)}}}cs of average [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t should be comp{{{(i)}}}led per [[t{{{(i)}}}me un{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.T{{{(i)}}}me Un{{{(i)}}}t.WebHome]]. The [[t{{{(i)}}}me un{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.T{{{(i)}}}me Un{{{(i)}}}t.WebHome]] {{{(i)}}}n wh{{{(i)}}}ch average [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome {{{(i)}}}s expressed, e.g. hour, day, week or month, should depend ma{{{(i)}}}nly on how mean{{{(i)}}}ngful the f{{{(i)}}}gures would be {{{(i)}}}n the country concerned and on the feas{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty of data collect{{{(i)}}}on. Where poss{{{(i)}}}ble, est{{{(i)}}}mates of average annual [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t should be comp{{{(i)}}}led.
--67. 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.
++67. Where feas{{{(i)}}}ble, est{{{(i)}}}mates of hourly [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should also be developed, based on the annual est{{{(i)}}}mates of {{{(i)}}}ncome and on the correspond{{{(i)}}}ng volume of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] expressed {{{(i)}}}n terms of hours of (% style="color:#e74c3c" %)work(%%) and (% style="color:#e74c3c" %)work(%%) durat{{{(i)}}}on.
--=== Complementary approach to non-measurable benefits ===
++= Complementary approach to non-measurable benef{{{(i)}}}ts =
--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.
++68. In v{{{(i)}}}ew of, on the one hand, the {{{(i)}}}mportance generally attached to the growth of forms of compensat{{{(i)}}}on schemes offer{{{(i)}}}ng current and deferred ent{{{(i)}}}tlements to var{{{(i)}}}ous benef{{{(i)}}}ts to [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay (e.g. pens{{{(i)}}}ons and health plans, l{{{(i)}}}fe {{{(i)}}}nsurance, flex{{{(i)}}}ble benef{{{(i)}}}ts and the l{{{(i)}}}ke), and, on the other hand, the measurement d{{{(i)}}}ff{{{(i)}}}cult{{{(i)}}}es {{{(i)}}}nherent {{{(i)}}}n the assessment of the value of such ent{{{(i)}}}tlements, efforts should be made to conduct surveys of [[employee>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] benef{{{(i)}}}ts, {{{(i)}}}n such a way as to prov{{{(i)}}}de data on the {{{(i)}}}nc{{{(i)}}}dence and character{{{(i)}}}st{{{(i)}}}cs of the benef{{{(i)}}}ts rece{{{(i)}}}ved by [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay (e.g. part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on requ{{{(i)}}}rements, employers' and [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' contr{{{(i)}}}but{{{(i)}}}ons (where appropr{{{(i)}}}ate), health-care deduct{{{(i)}}}bles, pens{{{(i)}}}on benef{{{(i)}}}t formulas, pa{{{(i)}}}d leave prov{{{(i)}}}s{{{(i)}}}ons, number of benef{{{(i)}}}c{{{(i)}}}ar{{{(i)}}}es). Data should be comp{{{(i)}}}led and publ{{{(i)}}}shed by s{{{(i)}}}ze of establ{{{(i)}}}shment and var{{{(i)}}}ous employer and [[employee>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] character{{{(i)}}}st{{{(i)}}}cs (major {{{(i)}}}ndustry groups, full-t{{{(i)}}}me and part-t{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], etc.).
--=== Valuation of the work of contributing family workers ===
++69. Where relevant, efforts should be made to collect, comp{{{(i)}}}le and d{{{(i)}}}ssem{{{(i)}}}nate s{{{(i)}}}m{{{(i)}}}lar {{{(i)}}}nformat{{{(i)}}}on on soc{{{(i)}}}al secur{{{(i)}}}ty and other [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related benef{{{(i)}}}ts wh{{{(i)}}}ch are rece{{{(i)}}}ved by persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t.
--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.
++= Valuat{{{(i)}}}on of the work of contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers =
--=== Data dissemination ===
++70. In household enterpr{{{(i)}}}ses, and more generally {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t, act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es may be jo{{{(i)}}}ntly performed by several members of the household w{{{(i)}}}thout formal or {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual{{{(i)}}}zed [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] or {{{(i)}}}ncome. In that case, the prof{{{(i)}}}t or m{{{(i)}}}xed {{{(i)}}}ncome der{{{(i)}}}ved by the head of the household enterpr{{{(i)}}}se also rewards the part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on of contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers (as def{{{(i)}}}ned {{{(i)}}}n the most recent vers{{{(i)}}}on of ICSE) whose part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on {{{(i)}}}n the econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty {{{(i)}}}s of vary{{{(i)}}}ng durat{{{(i)}}}on and {{{(i)}}}ntens{{{(i)}}}ty and at d{{{(i)}}}fferent levels of respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty. It {{{(i)}}}s therefore necessary to assess the contr{{{(i)}}}but{{{(i)}}}on of these workers, d{{{(i)}}}saggregated at least by sex and age, to the econom{{{(i)}}}c development of household enterpr{{{(i)}}}ses.
--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.
++71. Contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers generally have [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] whose occupat{{{(i)}}}onal content and level of respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es d{{{(i)}}}ffer from that of the owner or partners of the enterpr{{{(i)}}}se. The measurement of the{{{(i)}}}r part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on {{{(i)}}}nvolves: the measurement of the volume of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] put {{{(i)}}}nto the act{{{(i)}}}v{{{(i)}}}ty, {{{(i)}}}n terms of hours, days, weeks, etc., and ({{{(i)}}}{{{(i)}}}) the {{{(i)}}}mputat{{{(i)}}}on of an {{{(i)}}}ncome value to the{{{(i)}}}r (% style="color:#e74c3c" %)work(%%). Th{{{(i)}}}s {{{(i)}}}mputed value can be based on the market rates for equ{{{(i)}}}valent occupat{{{(i)}}}ons.
--=== Further action ===
++72. Several var{{{(i)}}}ants may be calculated, us{{{(i)}}}ng for {{{(i)}}}nstance the [[m{{{(i)}}}n{{{(i)}}}mum wage>>doc:work{{{(i)}}}ng:Glossary.M{{{(i)}}}n{{{(i)}}}mum wage.WebHome]] of certa{{{(i)}}}n su{{{(i)}}}table occupat{{{(i)}}}ons, or the average [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], by sex and occupat{{{(i)}}}on or sector, of subst{{{(i)}}}tute workers. [[Wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] may be allocated "gross" or "net". Imputed gross [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] (where relevant, {{{(i)}}}nclud{{{(i)}}}ng the employer's {{{(i)}}}mputed contr{{{(i)}}}but{{{(i)}}}ons to soc{{{(i)}}}al secur{{{(i)}}}ty and s{{{(i)}}}m{{{(i)}}}lar schemes) can prov{{{(i)}}}de an {{{(i)}}}nd{{{(i)}}}cat{{{(i)}}}on of the expense foregone by the head of the household enterpr{{{(i)}}}se, wh{{{(i)}}}le {{{(i)}}}mputed [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] net of taxes and soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons appear more su{{{(i)}}}table s{{{(i)}}}nce the labour of contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers does not usually generate soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons.
--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.
++= Data d{{{(i)}}}ssem{{{(i)}}}nat{{{(i)}}}on =
++73. Where poss{{{(i)}}}ble, stat{{{(i)}}}st{{{(i)}}}cs of average [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t should be comp{{{(i)}}}led and d{{{(i)}}}ssem{{{(i)}}}nated regularly, together w{{{(i)}}}th {{{(i)}}}nformat{{{(i)}}}on on the qual{{{(i)}}}ty of the stat{{{(i)}}}st{{{(i)}}}cs. Deta{{{(i)}}}led descr{{{(i)}}}pt{{{(i)}}}ons of the concepts and methods used {{{(i)}}}n the comp{{{(i)}}}lat{{{(i)}}}on of stat{{{(i)}}}st{{{(i)}}}cs on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t should be d{{{(i)}}}ssem{{{(i)}}}nated by the respons{{{(i)}}}ble stat{{{(i)}}}st{{{(i)}}}cal off{{{(i)}}}ce. In part{{{(i)}}}cular, the descr{{{(i)}}}pt{{{(i)}}}ons should ment{{{(i)}}}on the nature and types of payments and benef{{{(i)}}}ts {{{(i)}}}ncluded {{{(i)}}}n each of the four major groups of components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]], the types of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related benef{{{(i)}}}ts rece{{{(i)}}}ved by [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t, the source(s) of data and the methodology used {{{(i)}}}n collect{{{(i)}}}ng and comp{{{(i)}}}l{{{(i)}}}ng the stat{{{(i)}}}st{{{(i)}}}cs on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t.
++74. D{{{(i)}}}ssem{{{(i)}}}nat{{{(i)}}}on of the stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be {{{(i)}}}n accordance w{{{(i)}}}th Art{{{(i)}}}cle 4 of the Labour Stat{{{(i)}}}st{{{(i)}}}cs Convent{{{(i)}}}on, 1985 (No. 160), wh{{{(i)}}}ch protects the conf{{{(i)}}}dent{{{(i)}}}al{{{(i)}}}ty of {{{(i)}}}nformat{{{(i)}}}on relat{{{(i)}}}ng to {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, households, employers, etc.
++75. To fac{{{(i)}}}l{{{(i)}}}tate the analys{{{(i)}}}s of the stat{{{(i)}}}st{{{(i)}}}cal ser{{{(i)}}}es comp{{{(i)}}}led on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, the results of surveys on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be accompan{{{(i)}}}ed by {{{(i)}}}nformat{{{(i)}}}on on the var{{{(i)}}}ous types of schemes and plans cover{{{(i)}}}ng [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay and prof{{{(i)}}}t, {{{(i)}}}n part{{{(i)}}}cular on the f{{{(i)}}}nanc{{{(i)}}}ng of statutory soc{{{(i)}}}al secur{{{(i)}}}ty schemes and the coverage of benef{{{(i)}}}ts.
++
++76. The cred{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty and the relevance of stat{{{(i)}}}st{{{(i)}}}cs on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t w{{{(i)}}}ll be {{{(i)}}}ncreased {{{(i)}}}f they can be d{{{(i)}}}ssem{{{(i)}}}nated as soon as poss{{{(i)}}}ble after the{{{(i)}}}r comp{{{(i)}}}lat{{{(i)}}}on, f{{{(i)}}}tted {{{(i)}}}nto broader stat{{{(i)}}}st{{{(i)}}}cal systems (such as the nat{{{(i)}}}onal accounts or labour accounts) and used {{{(i)}}}n connect{{{(i)}}}on w{{{(i)}}}th relevant demograph{{{(i)}}}c and econom{{{(i)}}}c t{{{(i)}}}me ser{{{(i)}}}es. Countr{{{(i)}}}es should therefore endeavour to develop cons{{{(i)}}}stent t{{{(i)}}}me ser{{{(i)}}}es show{{{(i)}}}ng {{{(i)}}}ncome dynam{{{(i)}}}cs and reveal{{{(i)}}}ng vulnerable groups of persons.
++
++77. Countr{{{(i)}}}es wh{{{(i)}}}ch have carr{{{(i)}}}ed out stud{{{(i)}}}es on the level and compos{{{(i)}}}t{{{(i)}}}on of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t should commun{{{(i)}}}cate the{{{(i)}}}r results to the Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce {{{(i)}}}n order to fac{{{(i)}}}l{{{(i)}}}tate {{{(i)}}}nternat{{{(i)}}}onal compar{{{(i)}}}sons and {{{(i)}}}nterpretat{{{(i)}}}on of the stat{{{(i)}}}st{{{(i)}}}cs.
++
++= Further act{{{(i)}}}on =
++
++78. In v{{{(i)}}}ew of the complex{{{(i)}}}ty of the measurement of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, spec{{{(i)}}}al efforts should be made to {{{(i)}}}mprove the use of ex{{{(i)}}}st{{{(i)}}}ng sources of data and to enhance surveys {{{(i)}}}n order to {{{(i)}}}ncrease response rates and obta{{{(i)}}}n the requ{{{(i)}}}red {{{(i)}}}nformat{{{(i)}}}on as accurately as poss{{{(i)}}}ble.
++
++79. The Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce should follow nat{{{(i)}}}onal developments {{{(i)}}}n collect{{{(i)}}}ng and comp{{{(i)}}}l{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, carry out a ser{{{(i)}}}es of f{{{(i)}}}eld tests and p{{{(i)}}}lot surveys where relevant, d{{{(i)}}}ssem{{{(i)}}}nate and evaluate {{{(i)}}}nformat{{{(i)}}}on about the lessons learnt from nat{{{(i)}}}onal exper{{{(i)}}}ences, and prov{{{(i)}}}de gu{{{(i)}}}dance on measurement {{{(i)}}}n l{{{(i)}}}ne w{{{(i)}}}th the contents of th{{{(i)}}}s resolut{{{(i)}}}on.
++
++80. The Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce should cooperate, as far as poss{{{(i)}}}ble, w{{{(i)}}}th countr{{{(i)}}}es {{{(i)}}}n the development of stat{{{(i)}}}st{{{(i)}}}cs of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t by prov{{{(i)}}}d{{{(i)}}}ng techn{{{(i)}}}cal ass{{{(i)}}}stance and tra{{{(i)}}}n{{{(i)}}}ng. The Off{{{(i)}}}ce should report to the next ICLS on the {{{(i)}}}mplementat{{{(i)}}}on of these gu{{{(i)}}}del{{{(i)}}}nes.
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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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