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

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85	85	** Own-account workers in household market enterprises without employees
86	86	** Dependent contractors
87	87	** Contributing family workers and
	88	+* (b) the amount of employment-related social security benefits received by persons in employment for profit through schemes recognizing the status in employment as a specific condition for membership.
88	88
89		-(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.
	90	+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:
90	90
91		-1. The gross profit (or the share of profit) of unincorporated household enterprises is equivalent to gross mixed income as defined in the System of National Accounts. It corresponds to the value of gross output reduced by operating expenses, where:
92		-1*.
93		-1**. the value of gross output may be defined as the value of all goods and services produced for the market as well as for own final use (market output corresponds to the value of goods and services sold, bartered or provided free of charge or at reduced prices as payments in kind to hired labour; production for own final use includes the value of goods and services consumed by the household or retained for use in future production); and
94		-1**. operating expenses comprise three types of business expenditure: (a) intermediate consumption (excluding, as far as possible, expenditure for purely personal or household purposes), (b) compensation of employees payable, and (c) taxes on production payable, minus subsidies received, if any, as defined in the System of National Accounts.
95		-1. In principle, profit (or mixed income) should be recorded net of consumption of fixed capital,
	92	+* 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
	93	+* 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.
96	96
97		-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.).
	95	+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.).
98	98
99		-1. Any contributions of those employed for profit to compulsory employment-related social security or retirement income provision schemes should be deducted from gross profit or mixed income, in order to avoid subsequent double counting of income.
100		-1. Where those employed for profit run their enterprises independently from other partners and contributing family workers, with or without employees, the profit corresponds to both the income generated by the enterprise and the entrepreneur's individual income related to employment for profit. Where those employed for profit run their enterprises in partnership, the profit represents a joint income and income related to employment for profit should correspond to the share of income received by each partner.
101		-1. Employment-related social security benefits received by persons employed for profit comprise those benefits which are paid through schemes organized by social security, insurance institutions or the State, which recognize the status in employment as a specific condition for membership. They may include all or some of the following benefits:
102		-1*.
103		-1**. current employment-related social security benefits received from social security or compulsory insurance schemes or the State; and
104		-1**. current social security benefits received by individuals as a result of their former employment for profit.
105		-1. Net income related to employment for profit may be derived by deducting from gross income related to employment for profit, personal direct taxes and other employment-related obligations.
106		-1. 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).
107		-1. 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.
	97	+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.
108	108
109		-=== Measurement issues ===
	99	+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.
110	110
111		-==== Evaluation of benefits in kind received by persons in employment for pay ====
	101	+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:
112	112
	103	+* current employment-related social security benefits received from social security or compulsory insurance schemes or the State; and
	104	+* current social security benefits received by individuals as a result of their former employment for profit.
	105	+
	106	+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.
	107	+
	108	+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).
	109	+
	110	+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.
	111	+
	112	+= Measurement issues =
	113	+
	114	+== Evaluation of benefits in kind received by persons in employment for pay ==
	115	+
113	113	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.
114	114
115		-==== Treatment of occupational expenditure of persons in employment for pay ====
	118	+== Treatment of occupational expenditure of persons in employment for pay ==
116	116
117	117	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.
118	118
119		-==== Operational approach to the measurement of income related to employment for profit ====
	122	+== Operational approach to the measurement of income related to employment for profit ==
120	120
121		-1. In view of the heterogeneity of those in employment for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of income related to employment for profit should be phased into national programmes of statistics over an extended period of time. In the initial phase, countries should endeavour to identify and measure the income received by two groups of workers in employment for profit:
122		-11. The first group consists of persons employed for profit operating their enterprises with little or negligible capital input, who produce goods and services in a similar way to employees (such as those engaged in crafts or services, whether in the formal or the informal sector). The income they receive is mostly a return to their labour input and the gross mixed income of the enterprise is a close estimate of net mixed income.
123		-11. The second group consists of persons employed for profit whose activities involve an identifiable amount of capital for the production and generation of income (such as professional workers in the formal sector or workshops in the informal sector). In this case, efforts should be made to quantify the amount of capital used to generate the income and to derive net mixed income. For this purpose, data on the consumption of productive assets (i.e. structures, machinery or equipment, cultivated assets such as trees or animals used to produce other products such as fruit or dairy products, etc.) should, in principle, be collected. Consumption of productive assets may be valued through an estimate of depreciation, according to the business accounting rules in force in each country, or according to the methods contained in the System of National Accounts. Due account should also be taken of the source of data and data collection methods. Where it is not possible to obtain reliable data on consumption of fixed capital from persons in employment for profit, net income related to employment for profit may have to be derived by means of analytical methods.
124		-1. When measuring income related to employment for profit in the informal sector, special attention needs to be paid to the particular circumstances of collecting income data from enterprises in this sector, due account being taken of the guidelines contained in the resolution concerning statistics on the informal economy adopted by the 21st ICLS.
	124	+29. In view of the heterogeneity of those in employment for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of income related to employment for profit should be phased into national programmes of statistics over an extended period of time. In the initial phase, countries should endeavour to identify and measure the income received by two groups of workers in employment for profit:
125	125
126		-==== Choice of method for recording income related to employment for profit ====
	126	+* (a) The first group consists of persons employed for profit operating their enterprises with little or negligible capital input, who produce goods and services in a similar way to employees (such as those engaged in crafts or services, whether in the formal or the informal sector). The income they receive is mostly a return to their labour input and the gross mixed income of the enterprise is a close estimate of net mixed income.
	127	+* (b) The second group consists of persons employed for profit whose activities involve an identifiable amount of capital for the production and generation of income (such as professional workers in the formal sector or workshops in the informal sector). In this case, efforts should be made to quantify the amount of capital used to generate the income and to derive net mixed income. For this purpose, data on the consumption of productive assets (i.e. structures, machinery or equipment, cultivated assets such as trees or animals used to produce other products such as fruit or dairy products, etc.) should, in principle, be collected. Consumption of productive assets may be valued through an estimate of depreciation, according to the business accounting rules in force in each country, or according to the methods contained in the System of National Accounts. Due account should also be taken of the source of data and data collection methods. Where it is not possible to obtain reliable data on consumption of fixed capital from persons in employment for profit, net income related to employment for profit may have to be derived by means of analytical methods.
127	127
128		-1. The choice of an accounting technique to measure income related to employment for profit should take into account the circumstances in which those employed for profit operate their business and the measurement objective. Two major techniques can be used:
129		-11. Accruals accounting, which measures the profit earned during the reference period, by taking into account receipts and expenses relevant to that period, irrespective of whether or not they have actually been received or defrayed. This technique measures the profitability or economic performance of the enterprise and, as such, could be favoured when the objective is to measure the income-generating capacity of jobs for profit. It is also the approach favoured by the SNA.
130		-11. The cash-flow technique, which measures actual cash received (including the value of production for own use) and paid out (including the value of production given out free or at reduced prices) during the reference period. This technique provides a better indicator of the amounts of income actually available to workers in employment for profit to meet living expenses. Where data on employment-related income are furnished by those in employment for profit themselves in the absence of business accounts, it is generally easier for them to provide a simple summary of cash received and paid in the assessment period (i.e. gross receipts minus expenditure).
131		-1. These different techniques may produce different results. In determining the method used to record income related to employment for profit, consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
	129	+30. When measuring income related to employment for profit in the informal sector, special attention needs to be paid to the particular circumstances of collecting income data from enterprises in this sector, due account being taken of the guidelines contained in the resolution concerning statistics on the informal economy adopted by the 21st ICLS.
132	132
133		-==== Valuation of own production consumed by workers in employment for profit ====
	131	+== Choice of method for recording income related to employment for profit ==
134	134
	133	+31. The choice of an accounting technique to measure income related to employment for profit should take into account the circumstances in which those employed for profit operate their business and the measurement objective. Two major techniques can be used:
	134	+
	135	+* (i ) Accruals accounting, which measures the profit earned during the reference period, by taking into account receipts and expenses relevant to that period, irrespective of whether or not they have actually been received or defrayed. This technique measures the profitability or economic performance of the enterprise and, as such, could be favoured when the objective is to measure the income-generating capacity of jobs for profit. It is also the approach favoured by the SNA.
	136	+* (ii) The cash-flow technique, which measures actual cash received (including the value of production for own use) and paid out (including the value of production given out free or at reduced prices) during the reference period. This technique provides a better indicator of the amounts of income actually available to workers in employment for profit to meet living expenses. Where data on employment-related income are furnished by those in employment for profit themselves in the absence of business accounts, it is generally easier for them to provide a simple summary of cash received and paid in the assessment period (i.e. gross receipts minus expenditure).
	137	+
	138	+32. These different techniques may produce different results. In determining the method used to record income related to employment for profit, consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
	139	+
	140	+== Valuation of own production consumed by workers in employment for profit ==
	141	+
135	135	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.
136	136
137		-==== Treatment of losses of workers in employment for profit ====
	144	+== Treatment of losses of workers in employment for profit ==
138	138
139	139	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.
140	140
141		-=== Statistical units ===
	148	+= Statistical units =
142	142
143		-1. Two basic observation units are relevant to the measurement of income related to employment for pay or profit, depending on the objective pursued: the job and the individual person.
144		-1. For the measurement of the income-generating capacity of different economic activities, the //job, //as defined in ICSE, is the basic entity on which information is to be collected and analysed. Jobs can be for pay or for profit, which can be characterized by industry, occupation and employment status, coded at the most detailed level of national or international classifications.
145		-1. When the objective is the analysis of the employment-related well-being of the population concerned, the desirable unit is the //individual person. //The individual is also relevant when analysing the relationship between employment-related income and educational achievements, seniority in employment, work duration, etc. An individual may be engaged in a single job, have multiple jobs in employment for pay or for profit, or own and operate more than one unincorporated enterprise, simultaneously or consecutively within a given reference period. From the individual's standpoint, employment-related income corresponds to the sum of all incomes generated by all jobs as well as income from former employment.
	150	+35. Two basic observation units are relevant to the measurement of income related to employment for pay or profit, depending on the objective pursued: the job and the individual person.
146	146
147		-=== Reference period ===
	152	+36. For the measurement of the income-generating capacity of different economic activities, the //job, //as defined in ICSE, is the basic entity on which information is to be collected and analysed. Jobs can be for pay or for profit, which can be characterized by industry, occupation and employment status, coded at the most detailed level of national or international classifications.
148	148
149		-1. In measuring income related to employment for pay and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in work intensity of individuals, and the possible combination of multiple activities and periods of activity and inactivity of the population concerned. For this purpose, income related to employment for pay and for profit should be measured over a long reference period, such as a full year.
150		-1. For data collection purposes, shorter reference periods, such as a month or a quarter, may be used. Different activities and jobs may require different reference periods, such as a month
	154	+37. When the objective is the analysis of the employment-related well-being of the population concerned, the desirable unit is the //individual person. //The individual is also relevant when analysing the relationship between employment-related income and educational achievements, seniority in employment, work duration, etc. An individual may be engaged in a single job, have multiple jobs in employment for pay or for profit, or own and operate more than one unincorporated enterprise, simultaneously or consecutively within a given reference period. From the individual's standpoint, employment-related income corresponds to the sum of all incomes generated by all jobs as well as income from former employment.
151	151
152		-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.
	156	+= Reference period =
153	153
154		-=== Data requirements ===
	158	+38. In measuring income related to employment for pay and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in work intensity of individuals, and the possible combination of multiple activities and periods of activity and inactivity of the population concerned. For this purpose, income related to employment for pay and for profit should be measured over a long reference period, such as a full year.
155	155
156		-1. For the measurement of the income-generating capacity of different jobs, there should be consistency between the data on employment in a given job and the data on income generated by that job. Data should therefore be collected on: (i) the characteristics of the job (industry, occupation, employment status), type of enterprise (individual enterprise, partnership, corporation, etc.), employment size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the job (duration of employment and time worked); and (iii) the amount of income generated by that job.
157		-1. In order to analyse the relationship between employment and the well-being of individuals, data are needed for each person: (i) separately on the main and any additional jobs carried out during the reference period; (ii) the income derived from each of these jobs; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of unemployment or periods of being out of the labour force that an individual may have experienced during the given reference period.
	160	+39. For data collection purposes, shorter reference periods, such as a month or a quarter, may be used. Different activities and jobs may require different reference periods, such as a month for regular fulltime employment for pay, complemented by data on additional annual receipts, or a crop season in agricultural employment for profit. For analytical purposes, data on employment-related income referring to short reference periods should be aggregated over the long reference period mentioned above.
158	158
159		-=== Measurement of working time in employment ===
	162	+= Data requirements =
160	160
161		-1. One of the requirements of the measurement of employment-related income is that the part of the income directly generated by a job be related to the working time which has gone into that job. Income and employment data should therefore refer, or be convertible, to the same period.
162		-1. For each job, working time should be, expressed in the number of hours, days, weeks, etc., during which the activity has been carried out. Where the activity is carried out by several contributing family workers and income is the result of a joint labour input (e.g. in household enterprises), efforts should be made to measure the number of hours, days, weeks, etc., worked by each member.
163		-1. At the individual level, employment-related income should be measured for each job carried out during the reference period, whether in employment for pay or for profit, together with the corresponding labour input in each activity. During a one-year reference period, individuals may be, for different periods, employed, unemployed and out of labour force during which some or no employment-related income accrues. Each of these periods should be identified, account being taken of all jobs performed, including casual or simultaneous employment. The main situations may be classified into broad categories relevant to the measurement of employment-related wellbeing (or hardship).
	164	+40. For the measurement of the income-generating capacity of different jobs, there should be consistency between the data on employment in a given job and the data on income generated by that job. Data should therefore be collected on: (i) the characteristics of the job (industry, occupation, employment status), type of enterprise (individual enterprise, partnership, corporation, etc.), employment size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the job (duration of employment and time worked); and (iii) the amount of income generated by that job.
164	164
165		-==== Measurement of hours of work ====
	166	+41. In order to analyse the relationship between employment and the well-being of individuals, data are needed for each person: (i) separately on the main and any additional jobs carried out during the reference period; (ii) the income derived from each of these jobs; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of unemployment or periods of being out of the labour force that an individual may have experienced during the given reference period.
166	166
167		-1. The measurement of hours of work is dealt with in the resolution concerning the measurement of working time adopted by the 18^^th^^ ICLS in 2008. The working time concepts defined in this resolution are relevant for the measurement and analysis of employmentrelated income, and countries should aim at applying them to produce working time
	168	+= Measurement of working time in employment =
168	168
169		-statistics.
	170	+42. One of the requirements of the measurement of employment-related income is that the part of the income directly generated by a job be related to the working time which has gone into that job. Income and employment data should therefore refer, or be convertible, to the same period.
170	170
171		-1. Hours of work should be identified for each job separately for job-level analysis and for all jobs for person-level analysis.
	172	+43. For each job, working time should be, expressed in the number of hours, days, weeks, etc., during which the activity has been carried out. Where the activity is carried out by several contributing family workers and income is the result of a joint labour input (e.g. in household enterprises), efforts should be made to measure the number of hours, days, weeks, etc., worked by each member.
172	172
173		-=== Data sources ===
	174	+44. At the individual level, employment-related income should be measured for each job carried out during the reference period, whether in employment for pay or for profit, together with the corresponding labour input in each activity. During a one-year reference period, individuals may be, for different periods, employed, unemployed and out of labour force during which some or no employment-related income accrues. Each of these periods should be identified, account being taken of all jobs performed, including casual or simultaneous employment. The main situations may be classified into broad categories relevant to the measurement of employment-related wellbeing (or hardship).
174	174
175		-1. The collection of data on income related to employment for pay or for profit should be based on the regular national statistical programmes, using all available sources.
176		-1. One such source could be general or specialized household surveys, with individual household members as observation units.
177		-1. Other sources of data include establishment surveys, administrative records (such as income tax and social security records), informal sector surveys (such as mixed surveys, according to the guidelines contained in the ILO resolution concerning statistics on the informal economy adopted by the 21st ICLS), agricultural surveys, surveys of small economic units and population censuses.
178		-1. The choice of the appropriate sources of data should be based on the results of a cost-benefit analysis, taking into account factors such as the desired accuracy and details required from the results, the availability of different sources, the existence and design of labour force or other household surveys and the feasibility of adding new topics to these surveys or of launching separate surveys, and the response burden (particularly for the population census where questionnaire content must typically be limited).
179		-1. Several sources may be used for the collection of data on employment-related income. The use of different sources equally enables the comparison of the data and the evaluation of its quality.
180		-1. Labour force surveys which collect data on income constitute an essential source of data on the income-generating capacity of jobs and its links to the labour market activities of individuals. Additional variables and appropriate questions accompanied by detailed instructions addressed to all individuals, including those not employed at the survey date, may, in principle, cover nearly all income during a given period, including those employmentrelated benefits received from sources other than the employer and as a result of current or former employment (e.g. received from social security or insurance schemes or the State). Income data should be linked to each person's educational and other characteristics, for each activity and occupation, in order to establish the link between income and type of occupation, type of contract, skill level, duration of employment and unemployment, seniority in trade or occupation, or other characteristics of interest.
181		-1. Household budget and household income and expenditure surveys are particularly suitable for collecting data on all types of income, including income components in cash, in kind and in services, and income deductions. Special care should be taken in such surveys to better identify the relationship between income and employment. In particular, detailed information on income related to employment for pay or for profit should be collected in respect of each activity performed or job held by each household member, together with the corresponding volume of employment in terms of hours of work.
182		-1. In order to improve the quality and relevance of income-related questions in labour force and other household surveys, efforts should be made in particular:
183		-1*. to collect income data directly from the persons concerned and avoid the use of proxy respondents as much as possible;
184		-1*. to obtain disaggregated data on the components of employment-related income and link income to working time in each job and for each individual member covered by the survey;
185		-1*. to reduce recall errors and pinpoint the seasonal characteristics of certain jobs using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a shorter reference period such as a quarter or a season; using the month-to-month recall approach to obtain information on each of the 12 months of the reference period; fixing data collection at a time which coincides with the collection of income data for income tax and social security purposes, etc.
	176	+== Measurement of hours of work ==
186	186
	178	+45. The measurement of hours of work is dealt with in the resolution concerning the measurement of working time adopted by the 18^^th^^ ICLS in 2008. The working time concepts defined in this resolution are relevant for the measurement and analysis of employmentrelated income, and countries should aim at applying them to produce working time statistics.
	179	+
	180	+46. Hours of work should be identified for each job separately for job-level analysis and for all jobs for person-level analysis.
	181	+
	182	+= Data sources =
	183	+
	184	+47. The collection of data on income related to employment for pay or for profit should be based on the regular national statistical programmes, using all available sources.
	185	+
	186	+48. One such source could be general or specialized household surveys, with individual household members as observation units.
	187	+
	188	+49. Other sources of data include establishment surveys, administrative records (such as income tax and social security records), informal sector surveys (such as mixed surveys, according to the guidelines contained in the ILO resolution concerning statistics on the informal economy adopted by the 21st ICLS), agricultural surveys, surveys of small economic units and population censuses.
	189	+
	190	+50. The choice of the appropriate sources of data should be based on the results of a cost-benefit analysis, taking into account factors such as the desired accuracy and details required from the results, the availability of different sources, the existence and design of labour force or other household surveys and the feasibility of adding new topics to these surveys or of launching separate surveys, and the response burden (particularly for the population census where questionnaire content must typically be limited).
	191	+
	192	+51. Several sources may be used for the collection of data on employment-related income. The use of different sources equally enables the comparison of the data and the evaluation of its quality.
	193	+
	194	+52. Labour force surveys which collect data on income constitute an essential source of data on the income-generating capacity of jobs and its links to the labour market activities of individuals. Additional variables and appropriate questions accompanied by detailed instructions addressed to all individuals, including those not employed at the survey date, may, in principle, cover nearly all income during a given period, including those employmentrelated benefits received from sources other than the employer and as a result of current or former employment (e.g. received from social security or insurance schemes or the State). Income data should be linked to each person's educational and other characteristics, for each activity and occupation, in order to establish the link between income and type of occupation, type of contract, skill level, duration of employment and unemployment, seniority in trade or occupation, or other characteristics of interest.
	195	+
	196	+53. Household budget and household income and expenditure surveys are particularly suitable for collecting data on all types of income, including income components in cash, in kind and in services, and income deductions. Special care should be taken in such surveys to better identify the relationship between income and employment. In particular, detailed information on income related to employment for pay or for profit should be collected in respect of each activity performed or job held by each household member, together with the corresponding volume of employment in terms of hours of work.
	197	+
	198	+54. In order to improve the quality and relevance of income-related questions in labour force and other household surveys, efforts should be made in particular:
	199	+
	200	+* to collect income data directly from the persons concerned and avoid the use of proxy respondents as much as possible;
	201	+* to obtain disaggregated data on the components of employment-related income and link income to working time in each job and for each individual member covered by the survey;
	202	+* to reduce recall errors and pinpoint the seasonal characteristics of certain jobs using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a shorter reference period such as a quarter or a season; using the month-to-month recall approach to obtain information on each of the 12 months of the reference period; fixing data collection at a time which coincides with the collection of income data for income tax and social security purposes, etc.
	203	+
187	187	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.
188	188
189		-1. Establishment surveys can also serve as a basis for the collection of data on those components of income related to employment for pay received directly from the employer. For the purpose of measuring employment-related income, the coverage of traditional establishment surveys should be extended, or specially designed surveys should be carried out (i) to cover small establishments, and household enterprises with employees, and (ii) to include and identify separately permanent, fixed-term, short-term and casual employees; paid apprentices and interns; employers in corporations and owner-operators of corporations without employees, along with additional characteristics of interest such as part-time nature of the job and the related volume of working time in employment. For the compilation of structural indicators on income related to pay, structural surveys of earnings, which enable information to be collected on income levels and trends according to detailed employees' characteristics (sex, age, occupation, conditions of employment, etc.) are the most appropriate establishment surveys for the compilation of data on income related to employment for pay.
190		-1. When the information collected in establishment surveys is supplemented by data drawn from other sources, such as tax and social security records, the social security benefits should relate to the same set of employees for whom total remuneration data have been collected from the establishments.
191		-1. In order to alleviate the difficulties experienced in field surveys in general, related to the reluctance of interviewed persons to provide income data, the difficulty in quantifying nonmonetary income, the relatively heavy workload for the statistical agencies and the risk of inaccurate responses, extra care should be taken in the preparatory phase, i.e. in the conception of appropriate definitions and guidelines, the drafting of directives and the training of officers. At a subsequent stage, special attention should be paid to the analysis and interpretation of the resulting income data and total and item nonresponse should be partly compensated through adjustment procedures.
	206	+55. Establishment surveys can also serve as a basis for the collection of data on those components of income related to employment for pay received directly from the employer. For the purpose of measuring employment-related income, the coverage of traditional establishment surveys should be extended, or specially designed surveys should be carried out (i) to cover small establishments, and household enterprises with employees, and (ii) to include and identify separately permanent, fixed-term, short-term and casual employees; paid apprentices and interns; employers in corporations and owner-operators of corporations without employees, along with additional characteristics of interest such as part-time nature of the job and the related volume of working time in employment. For the compilation of structural indicators on income related to pay, structural surveys of earnings, which enable information to be collected on income levels and trends according to detailed employees' characteristics (sex, age, occupation, conditions of employment, etc.) are the most appropriate establishment surveys for the compilation of data on income related to employment for pay.
192	192
193		-=== Data compilation ===
	208	+56. When the information collected in establishment surveys is supplemented by data drawn from other sources, such as tax and social security records, the social security benefits should relate to the same set of employees for whom total remuneration data have been collected from the establishments.
194	194
195		-1. In order to measure the income-generating capacity of different jobs or economic activities, employment-related income should be related to the job variables (regular/casual, full/parttime, etc.) and measured within the framework of employment duration and working time.
196		-1. In order to assess employment-related well-being, data should be collected on income derived from all jobs for each person. For each job, income data should be collected along with the individual's status in employment, the length of the reference period to which the income refers, working time in hours, days, months, etc., where relevant.
197		-1. Data should be collected on the components, as well as on the aggregate, of income related to employment for pay or for profit, along the following lines:
198		-11. Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
	210	+57. In order to alleviate the difficulties experienced in field surveys in general, related to the reluctance of interviewed persons to provide income data, the difficulty in quantifying nonmonetary income, the relatively heavy workload for the statistical agencies and the risk of inaccurate responses, extra care should be taken in the preparatory phase, i.e. in the conception of appropriate definitions and guidelines, the drafting of directives and the training of officers. At a subsequent stage, special attention should be paid to the analysis and interpretation of the resulting income data and total and item nonresponse should be partly compensated through adjustment procedures.
199	199
200		-*
201		-** total cash remuneration;
202		-** total imputed value of remuneration in kind and services;
203		-** profit-related pay;
204		-** employment-related social security benefits:
205		-*** received from employer;
206		-*** received from social security and insurance schemes or the State.
	212	+= Data compilation =
207	207
208		-1.
209		-11. Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
	214	+58. In order to measure the income-generating capacity of different jobs or economic activities, employment-related income should be related to the job variables (regular/casual, full/parttime, etc.) and measured within the framework of employment duration and working time.
210	210
211		-*
	216	+59. In order to assess employment-related well-being, data should be collected on income derived from all jobs for each person. For each job, income data should be collected along with the individual's status in employment, the length of the reference period to which the income refers, working time in hours, days, months, etc., where relevant.
	217	+
	218	+60. Data should be collected on the components, as well as on the aggregate, of income related to employment for pay or for profit, along the following lines:
	219	+
	220	+* (a) Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
	221	+** total cash remuneration;
	222	+*** total imputed value of remuneration in kind and services;
	223	+*** profit-related pay;
	224	+*** employment-related social security benefits:
	225	+**** received from employer;
	226	+**** received from social security and insurance schemes or the State.
	227	+* (b) Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
212	212	** gross profit or where relevant gross output less operating expenses;
213	213	** consumption of fixed capital/depreciation;
214	214	** net profit (or share of profit);
215	215	** employment-related social security benefits.
216	216
217		-=== Data classification ===
	233	+= Data classification =
218	218
219	219	1. Statistics of employment-related income should be classified by economic activity, status in employment and occupation or occupational group, at least according to the major groups and categories of the most recent version of the relevant international classifications. These statistics should be systematically disaggregated by sex in all analyses. Other important variables for cross-classifications of data on income related to employment for pay or for profit are sex, age, level of education, level of skill, seniority in job and the formal or informal status of the job.
220	220	1. Disaggregations of the main status in employment categories, as defined in ICSE according to the type of economic risk, may be relevant in order to distinguish specific groups such as owner-operators of corporations from employees, employers from other independent workers, permanent employees from temporary, seasonal or casual employees, etc.