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Last modified by Helena on 2025/07/31 14:18
From version 3.3
edited by Helena
on 2025/06/17 11:37
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To version 3.2
edited by Helena
on 2025/06/17 11:35
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... ... @@ -74,22 +74,24 @@
74 74  
75 75  == Income related to employment for profit ==
76 76  
77 -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.
77 +1. 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.
78 +1. 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-.
79 +1. Gross income related to employment for profit consists of:
78 78  
79 -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-.
81 +(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:
80 80  
81 -18. Gross income related to employment for profit consists of:
83 +*
84 +**
85 +***
86 +**** Employers in household market enterprises
87 +**** Own-account workers in household market enterprises without employees
88 +**** Dependent contractors
89 +**** Contributing family workers and
82 82  
83 -* (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:
84 -** Employers in household market enterprises
85 -** Own-account workers in household market enterprises without employees
86 -** Dependent contractors
87 -** Contributing family workers and
88 -
89 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 90  
91 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*.
94 +1*.
93 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 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 95  1. In principle, profit (or mixed income) should be recorded net of consumption of fixed capital,
... ... @@ -99,7 +99,7 @@
99 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.
100 100  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.
101 101  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*.
104 +1*.
103 103  1**. current employment-related social security benefits received from social security or compulsory insurance schemes or the State; and
104 104  1**. current social security benefits received by individuals as a result of their former employment for profit.
105 105  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.
... ... @@ -197,7 +197,7 @@
197 197  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:
198 198  11. Gross income related to employment for pay, excluding social security contributions as in paragraph 12:
199 199  
200 -*
202 +*
201 201  ** total cash remuneration;
202 202  ** total imputed value of remuneration in kind and services;
203 203  ** profit-related pay;
... ... @@ -205,10 +205,10 @@
205 205  *** received from employer;
206 206  *** received from social security and insurance schemes or the State.
207 207  
208 -1.
210 +1.
209 209  11. Gross income related to employment for profit, excluding social security contributions as in paragraph 21:
210 210  
211 -*
213 +*
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);
... ... @@ -224,7 +224,7 @@
224 224  
225 225  o for voluntary reasons; o for involuntary reasons;
226 226  
227 -1.
229 +1.
228 228  1*. part-year employment with some unemployment; ● mainly unemployment: o with some employment; o without employment;
229 229  1*. mainly out of labour force with some employment.
230 230  1. Further variables may be introduced, such as length of employment, spells and duration of unemployment, etc. Such classifications would permit the identification of the main types of employment-related hardship, the severity of employment problems and the degree of labour force attachment of persons experiencing economic hardship.