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Last modified by Helena on 2025/07/31 14:18
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edited by Helena
on 2025/06/17 11:39
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121 121  
122 122  == Operational approach to the measurement of income related to employment for profit ==
123 123  
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:
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 +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.
126 +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.
127 +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.
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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.
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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.
130 -
131 131  == Choice of method for recording income related to employment for profit ==
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133 133  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: