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Last modified by Helena on 2025/07/31 14:18
From version 3.6
edited by Helena
on 2025/06/17 11:38
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To version 3.4
edited by Helena
on 2025/06/17 11:38
Change comment: There is no comment for this version

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109 109  
110 110  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.
111 111  
112 -= Measurement issues =
112 +=== Measurement issues ===
113 113  
114 -== Evaluation of benefits in kind received by persons in employment for pay ==
114 +==== Evaluation of benefits in kind received by persons in employment for pay ====
115 115  
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 -== Treatment of occupational expenditure of persons in employment for pay ==
118 +==== Treatment of occupational expenditure of persons in employment for pay ====
119 119  
120 120  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.
121 121  
122 -== 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 ====
123 123  
124 124  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:
125 125  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.