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Last modified by Helena on 2025/07/31 14:18
From version 3.5
edited by Helena
on 2025/06/17 11:38
Change comment: There is no comment for this version
To version 3.3
edited by Helena
on 2025/06/17 11:37
Change comment: There is no comment for this version

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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.
89 89  
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:
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.
91 91  
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.
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,
94 94  
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.).
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.).
96 96  
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.
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.
98 98  
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.
109 +=== Measurement issues ===
100 100  
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:
111 +==== Evaluation of benefits in kind received by persons in employment for pay ====
102 102  
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 -
116 116  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.
117 117  
118 118  ==== Treatment of occupational expenditure of persons in employment for pay ====