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

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 . A programme of statistics on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should provide for the needs of various users. It should provide information required in economic analysis where the focus is on the identification and creation of productive economic activities, and should contribute to the design, implementation and assessment of [[employment>>doc:working:Glossary.Employment Work.WebHome]] promotion policies which aim at creating and developing [[employment>>doc:working:Glossary.Employment Work.WebHome]] that provides adequate income. Statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should contribute to the development of the analysis of the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]] for [[employment>>doc:working:Glossary.Employment Work.WebHome]] and income generation and the measurement of underemployment. The programme of statistics should also be useful for the analysis of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] situation in relation to the increased flexibility of the labour market and the structural changes resulting from this flexibility, in particular through the provision of data on the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income and atypical or non-standard forms of [[employment>>doc:working:Glossary.Employment Work.WebHome]]. It should provide data on the changes in [[employment>>doc:working:Glossary.Employment Work.WebHome]] patterns and remuneration practices which have taken place in countries at different stages of development. Statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income may be used for planning, implementing and evaluating social and economic policies, for assessing the impact of specific policies such as assistance to agricultural workers and access of particular workers such as women and rural-urban migrants to the labour market. Statistics on the level of income from [[employment>>doc:working:Glossary.Employment Work.WebHome]] for pay and for profit should be used as an input in the assessment of the consumption capacity of workers and their level of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related welfare. Data on the structure and distribution of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income may also be used in connection with the adjustment of income taxes and social security contributions and the redistribution of income and social security benefits. They should contribute to the compilation of labour and national accounts.
--3. In order to fulfil the above objectives, comprehensive, detailed and reliable statistics should, as far as possible, be compiled on the characteristics of [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for pay and for profit, (ii) the components and amounts of income generated by these [[jobs>>doc:working:Glossary.Work Activity.WebHome]], (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for pay or profit.
++3. In order to fulfil the above objectives, comprehensive, detailed and reliable statistics should, as far as possible, be compiled on the characteristics of [[jobs>>doc:working:Glossary.Job.WebHome]] for pay and for profit, (ii) the components and amounts of income generated by these [[jobs>>doc:working:Glossary.Job.WebHome]], (iii) where relevant, the corresponding volume of labour input and (iv) the socio-economic characteristics of persons holding [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or profit.
 . In order to enhance their comparability and usefulness, statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should, as far as possible, be made compatible with other related economic and social statistics and with national accounts as regards the definitions, classifications and reference periods used, where relevant, by regrouping the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit.
@@ -30,9 +30,9 @@
  == Employment-related income ==
--5. [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related income consists of the payments, in cash, in kind or in services, which are received by individuals, for themselves or in respect of their family members, as a result of their current or former involvement in [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for pay or for profit. This means that besides income received by persons for (% style="color:#e74c3c" %)working(%%) in current [[jobs>>doc:working:Glossary.Work Activity.WebHome]], [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income includes payments received for having (% style="color:#e74c3c" %)worked(%%) previously, in other [[jobs>>doc:working:Glossary.Work Activity.WebHome]] or in relation to such (% style="color:#e74c3c" %)work(%%). Such payments could be, for example, [[salaries>>doc:working:Glossary.Earnings.WebHome]]/[[wages>>doc:working:Glossary.Earnings.WebHome]] received with delay after leaving a [[job>>doc:working:Glossary.Work Activity.WebHome]], or retirement pensions. It also means that during a specific reference period, a person may receive [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income without having any [[job>>doc:working:Glossary.Work Activity.WebHome]] (i.e. while being currently [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] or out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]). [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to [[employment>>doc:working:Glossary.Employment Work.WebHome]].
++5. [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related income consists of the payments, in cash, in kind or in services, which are received by individuals, for themselves or in respect of their family members, as a result of their current or former involvement in [[jobs>>doc:working:Glossary.Job.WebHome]] for pay or for profit. This means that besides income received by persons for (% style="color:#e74c3c" %)working(%%) in current [[jobs>>doc:working:Glossary.Job.WebHome]], [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income includes payments received for having (% style="color:#e74c3c" %)worked(%%) previously, in other [[jobs>>doc:working:Glossary.Job.WebHome]] or in relation to such (% style="color:#e74c3c" %)work(%%). Such payments could be, for example, [[salaries>>doc:working:Glossary.Earnings.WebHome]]/[[wages>>doc:working:Glossary.Earnings.WebHome]] received with delay after leaving a [[job>>doc:working:Glossary.Job.WebHome]], or retirement pensions. It also means that during a specific reference period, a person may receive [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income without having any [[job>>doc:working:Glossary.Job.WebHome]] (i.e. while being currently [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] or out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]). [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related income excludes income derived from other sources such as property, social assistance, transfers, etc., not related to [[employment>>doc:working:Glossary.Employment Work.WebHome]].
--6. For definitional and measurement purposes, the concept of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be distinguished from the concept of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]].
++6. For definitional and measurement purposes, the concept of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be distinguished from the concept of income related to [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit.
 . The statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should cover all persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]], as defined in the resolution concerning statistics of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:working:Glossary.Employment Work.WebHome]] and [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]], adopted by the 19th ICLS (2013). Where feasible, they should also cover (% style="color:#e74c3c" %)working(%%) children{{footnote}}This inclusion should not be interpreted as condoning child labour.{{/footnote}} and youths below the specified minimum age limit adopted for measuring the [[labour force>>doc:working:Glossary.Labour Force.WebHome]].
@@ -42,24 +42,29 @@
  == Income related to employment for pay ==
--10. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] consists of all payments and benefits in cash, kind or services, which are received, over a given reference period, by individuals for themselves or in respect of their family members, by virtue of their involvement in a current or former [[job>>doc:working:Glossary.Work Activity.WebHome]] for pay. Such payments and benefits may be provided by the employer, social security or compulsory insurance schemes or the State.
++10. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] consists of all payments and benefits in cash, kind or services, which are received, over a given reference period, by individuals for themselves or in respect of their family members, by virtue of their involvement in a current or former [[job>>doc:working:Glossary.Job.WebHome]] for pay. Such payments and benefits may be provided by the employer, social security or compulsory insurance schemes or the State.
  ~11. [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] covers the income of the following categories of persons as defined by ICSE:
  * Owner-operators of corporations:
  ** Employers in corporations
--** Owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]] ● [[Employees>>doc:working:Glossary.Employees.WebHome]]: o Permanent [[employees>>doc:working:Glossary.Employees.WebHome]] o Fixed-term [[employees>>doc:working:Glossary.Employees.WebHome]] o Short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]] o Paid apprentices, trainees and interns
++** Owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]]
++* [[Employees>>doc:working:Glossary.Employees.WebHome]]:
++** Permanent [[employees>>doc:working:Glossary.Employees.WebHome]]
++** Fixed-term [[employees>>doc:working:Glossary.Employees.WebHome]]
++** Short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]]
++** Paid apprentices, trainees and interns
 . [[Income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] includes: total cash remuneration; the value of remuneration in kind and services; profit-related pay; and [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received either directly from the employer, from social security or compulsory insurance schemes or the State.
  * (a) Total cash remuneration, excluding [[employee>>doc:working:Glossary.Employees.WebHome]] contributions to compulsory employmentrelated social security and retirement income provision schemes (in order to avoid subsequent double counting of income), covers:
--** (i ) direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] in cash for time (% style="color:#e74c3c" %)worked(%%) and (% style="color:#e74c3c" %)work(%%) done, including all incentive, shift and premium pay (e.g. for responsibility, unsanitary conditions, danger, (% style="color:#e74c3c" %)work(%%) at night, weekends and during other unsocial hours); cost-of-living, housing, transport, language and similar allowances; hardship, mobility, non-resident, expatriation, repatriation, post-adjustment and similar allowances; contractual and nonobligatory regular bonuses and premiums; tips and commissions (with and without a retainer); payments for odd [[jobs>>doc:working:Glossary.Work Activity.WebHome]] and duties and casual (% style="color:#e74c3c" %)work(%%). They also include fees and [[salaries>>doc:working:Glossary.Earnings.WebHome]] of managerial staff; remuneration of trainees and apprentices; and other components of direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]];
++** {{{(i)}}} direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]] in cash for time (% style="color:#e74c3c" %)worked(%%) and (% style="color:#e74c3c" %)work(%%) done, including all incentive, shift and premium pay (e.g. for responsibility, unsanitary conditions, danger, (% style="color:#e74c3c" %)work(%%) at night, weekends and during other unsocial hours); cost-of-living, housing, transport, language and similar allowances; hardship, mobility, non-resident, expatriation, repatriation, post-adjustment and similar allowances; contractual and nonobligatory regular bonuses and premiums; tips and commissions (with and without a retainer); payments for odd [[jobs>>doc:working:Glossary.Job.WebHome]] and duties and casual (% style="color:#e74c3c" %)work(%%). They also include fees and [[salaries>>doc:working:Glossary.Earnings.WebHome]] of managerial staff; remuneration of trainees and apprentices; and other components of direct [[wages>>doc:working:Glossary.Earnings.WebHome]] and [[salaries>>doc:working:Glossary.Earnings.WebHome]];
  ** (ii) remuneration for time not (% style="color:#e74c3c" %)worked(%%) comprises: annual vacation and other paid leave; public holidays and other recognized holidays; temporary halt or slow-down of production, short-time (% style="color:#e74c3c" %)working(%%); other time off granted with pay (e.g. for personal and family reasons, civic duties, union responsibilities, training and education); paid sick leave (where not regarded as social security benefit); severance and termination pay (where not regarded as social security benefit);
  ** (ii) cash bonuses and gratuities include: all bonuses and gratuities, whether contractual or noncompulsory bonuses and premiums, year-end and seasonal bonuses (13th, 14th or 15th month's [[salary>>doc:working:Glossary.Earnings.WebHome]], additional vacation pay, etc.); exceptional payments for innovative ideas or (% style="color:#e74c3c" %)work(%%) methods; and similar ad hoc payments.
  * (b) Remuneration in kind and services includes: traditional payments such as food, drink, fuel, clothing, footwear, etc.; the imputed rental value of free or subsidized housing; petrol and/or mileage allowance or the imputed value of free or subsidized similar benefits; the imputed value of business vehicles for [[employees>>doc:working:Glossary.Employees.WebHome]]' private use, telephone, electricity and similar utilities; free or subsidized transport to and from (% style="color:#e74c3c" %)work(%%) and free car parking; the value covered by the employer of: union, association and club fees, nurseries, crèches, etc. for [[employees>>doc:working:Glossary.Employees.WebHome]]' children, low- or zero-interest loans, subsidized mortgages, etc., the value of output from employer's process of production{{footnote}}In so far as the provision of this type of benefit is in line with the recommendations contained in the Protection of Wages Convention, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments in kind, including flexible benefits and other compensation packages for [[employees>>doc:working:Glossary.Employees.WebHome]].
  * (c) Profit-related pay comprises: traditional profit-sharing bonuses; current receipts from profit-related schemes, participation, savings-related share option schemes and similar schemes; the initial market value of shares distributed to [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations; other profit-related receipts.
  * (d) [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits include:
--** (i ) current receipts from the employer: e.g. family, dependants' and similar allowances; educational allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security payments received from the employer;
++** {{{(i)}}} current receipts from the employer: e.g. family, dependants' and similar allowances; educational allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security payments received from the employer;
  ** (ii) current [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received from social security or compulsory insurance schemes or the State: e.g. family, dependants', educational and similar allowances; payments in respect of absence from (% style="color:#e74c3c" %)work(%%) due to sickness, maternity, occupational injury or disease, etc. (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); payments in respect of temporary or partial lay-off or [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] (which compensate, in part or in full, for loss of [[earnings>>doc:working:Glossary.Earnings.WebHome]]); as well as compensation for medical expenditure, provision of free health care (homes, clinics, health services, etc.) and other social security and assimilated payments for which the [[employment>>doc:working:Glossary.Employment Work.WebHome]] status is a condition of receipt;
  ** (iii) current social security benefits received as a result of former [[employment>>doc:working:Glossary.Employment Work.WebHome]]: e.g. [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] compensation; severance, termination and redundancy pay; occupational and retirement pensions and assimilated benefits.
@@ -70,7 +70,7 @@
  * family allowances and other social security benefits or assistance (e.g. food stamps, government or community housing, free health-care assistance, etc.), when paid by social security schemes or the State without regard to the [[employment>>doc:working:Glossary.Employment Work.WebHome]] status (e.g. under universal schemes with or without means tests);
  * indemnities or allowances in cash and in kind paid by the employer purely to cover the [[employees>>doc:working:Glossary.Employees.WebHome]]' cost of (% style="color:#e74c3c" %)work(%%)-related expenditure (e.g. tools, equipment, clothing or footwear used exclusively or mainly at (% style="color:#e74c3c" %)work(%%), special housing and meals necessitated by exceptional (% style="color:#e74c3c" %)working(%%) conditions, reimbursement of business travel and accommodation expenses, medical examinations or health checks required because of the nature of the (% style="color:#e74c3c" %)work(%%), etc.). However, when indemnities take the form of cash payments over and above the reimbursement of expenses incurred by [[employees>>doc:working:Glossary.Employees.WebHome]], such payments should be considered as [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]]; ● employers' contributions to social security funds, insurance or other institutional units responsible for social insurance schemes.
--15. When the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Work Activity.WebHome]], all the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] provided by the employer should be included. When the objective is to analyse the individual's [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being, the additional [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits provided by social security or compulsory insurance schemes or by the State should also be included.
++15. When the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Job.WebHome]], all the components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] provided by the employer should be included. When the objective is to analyse the individual's [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being, the additional [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits provided by social security or compulsory insurance schemes or by the State should also be included.
  == Income related to employment for profit ==
@@ -107,7 +107,7 @@
 . [[Income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] excludes income derived from [[employment>>doc:working:Glossary.Employment Work.WebHome]] for pay, and other sources not related to [[employment>>doc:working:Glossary.Employment Work.WebHome]], 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>>doc:working:Glossary.Employment Work.WebHome]] status (e.g. under universal schemes with or without means tests).
--26. All the components of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] noted in paragraph 18 are relevant for the analysis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being of those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit. Where the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Work Activity.WebHome]] for profit, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits should be excluded.
++26. All the components of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] noted in paragraph 18 are relevant for the analysis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being of those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit. Where the objective is to measure the income-generating capacity of a [[job>>doc:working:Glossary.Job.WebHome]] for profit, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits should be excluded.
  = Measurement issues =
@@ -132,7 +132,7 @@
 . The choice of an accounting technique to measure [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] should take into account the circumstances in which those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit operate their business and the measurement objective. Two major techniques can be used:
--* (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>>doc:working:Glossary.Work Activity.WebHome]] for profit. It is also the approach favoured by the SNA.
++* {{{(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>>doc:working:Glossary.Job.WebHome]] for profit. It is also the approach favoured by the SNA.
  * (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>>doc:working:Glossary.Workers in employment for profit.WebHome]] to meet living expenses. Where data on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income are furnished by those in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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).
 . These different techniques may produce different results. In determining the method used to record [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], consideration should be given to the procedures recommended by national tax authorities, the sources of data and the methods of data collection.
@@ -143,41 +143,41 @@
  == Treatment of losses of workers in employment for profit ==
--34. [[Jobs>>doc:working:Glossary.Work Activity.WebHome]] 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>>doc:working:Glossary.Income related to employment for profit.WebHome]] and evaluated as negative income.
++34. [[Jobs>>doc:working:Glossary.Job.WebHome]] 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>>doc:working:Glossary.Income related to employment for profit.WebHome]] and evaluated as negative income.
  = Statistical units =
--35. Two basic observation units are relevant to the measurement of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit, depending on the objective pursued: the [[job>>doc:working:Glossary.Work Activity.WebHome]] and the individual person.
++35. Two basic observation units are relevant to the measurement of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or profit, depending on the objective pursued: the [[job>>doc:working:Glossary.Job.WebHome]] and the individual person.
--36. For the measurement of the income-generating capacity of different economic activities, the //[[job>>doc:working:Glossary.Work Activity.WebHome]], //as defined in ICSE, is the basic entity on which information is to be collected and analysed. [[Jobs>>doc:working:Glossary.Work Activity.WebHome]] can be for pay or for profit, which can be characterized by industry, occupation and [[employment>>doc:working:Glossary.Employment Work.WebHome]] status, coded at the most detailed level of national or international classifications.
++36. For the measurement of the income-generating capacity of different economic activities, the //[[job>>doc:working:Glossary.Job.WebHome]], //as defined in ICSE, is the basic entity on which information is to be collected and analysed. [[Jobs>>doc:working:Glossary.Job.WebHome]] can be for pay or for profit, which can be characterized by industry, occupation and [[employment>>doc:working:Glossary.Employment Work.WebHome]] status, coded at the most detailed level of national or international classifications.
--37. When the objective is the analysis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]]-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>>doc:working:Glossary.Employment Work.WebHome]]-related income and educational achievements, seniority in [[employment>>doc:working:Glossary.Employment Work.WebHome]], (% style="color:#e74c3c" %)work(%%) duration, etc. An individual may be engaged in a single [[job>>doc:working:Glossary.Work Activity.WebHome]], have multiple [[jobs>>doc:working:Glossary.Work Activity.WebHome]] in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Employment Work.WebHome]]-related income corresponds to the sum of all incomes generated by all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] as well as income from former [[employment>>doc:working:Glossary.Employment Work.WebHome]].
++37. When the objective is the analysis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]]-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>>doc:working:Glossary.Employment Work.WebHome]]-related income and educational achievements, seniority in [[employment>>doc:working:Glossary.Employment Work.WebHome]], (% style="color:#e74c3c" %)work(%%) duration, etc. An individual may be engaged in a single [[job>>doc:working:Glossary.Job.WebHome]], have multiple [[jobs>>doc:working:Glossary.Job.WebHome]] in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Employment Work.WebHome]]-related income corresponds to the sum of all incomes generated by all [[jobs>>doc:working:Glossary.Job.WebHome]] as well as income from former [[employment>>doc:working:Glossary.Employment Work.WebHome]].
  = Reference period =
 . In measuring [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit, account should be taken of the seasonal variations which affect the receipt of income, the fluctuations in (% style="color:#e74c3c" %)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>>doc:working:Glossary.Income related to employment for pay.WebHome]] and for profit should be measured over a long reference period, such as a full year.
--39. For data collection purposes, [[shorter reference periods>>doc:working:Glossary.Short Reference Period.WebHome]], such as a month or a quarter, may be used. Different activities and [[jobs>>doc:working:Glossary.Work Activity.WebHome]] may require different reference periods, such as a month for regular fulltime [[employment>>doc:working:Glossary.Employment Work.WebHome]] for pay, complemented by data on additional annual receipts, or a crop season in agricultural [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit. For analytical purposes, data on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income referring to [[short reference periods>>doc:working:Glossary.Short Reference Period.WebHome]] should be aggregated over the long reference period mentioned above.
++39. For data collection purposes, [[shorter reference periods>>doc:working:Glossary.Short Reference Period.WebHome]], such as a month or a quarter, may be used. Different activities and [[jobs>>doc:working:Glossary.Job.WebHome]] may require different reference periods, such as a month for regular fulltime [[employment>>doc:working:Glossary.Employment Work.WebHome]] for pay, complemented by data on additional annual receipts, or a crop season in agricultural [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit. For analytical purposes, data on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income referring to [[short reference periods>>doc:working:Glossary.Short Reference Period.WebHome]] should be aggregated over the long reference period mentioned above.
  = Data requirements =
--40. For the measurement of the income-generating capacity of different [[jobs>>doc:working:Glossary.Work Activity.WebHome]], there should be consistency between the data on [[employment>>doc:working:Glossary.Employment Work.WebHome]] in a given [[job>>doc:working:Glossary.Work Activity.WebHome]] and the data on income generated by that [[job>>doc:working:Glossary.Work Activity.WebHome]]. Data should therefore be collected on: the characteristics of the [[job>>doc:working:Glossary.Work Activity.WebHome]] (industry, occupation, [[employment>>doc:working:Glossary.Employment Work.WebHome]] status), type of enterprise (individual enterprise, partnership, corporation, etc.), [[employment>>doc:working:Glossary.Employment Work.WebHome]] size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the [[job>>doc:working:Glossary.Work Activity.WebHome]] (duration of [[employment>>doc:working:Glossary.Employment Work.WebHome]] and time (% style="color:#e74c3c" %)worked(%%)); and (iii) the amount of income generated by that [[job>>doc:working:Glossary.Work Activity.WebHome]].
++40. For the measurement of the income-generating capacity of different [[jobs>>doc:working:Glossary.Job.WebHome]], there should be consistency between the data on [[employment>>doc:working:Glossary.Employment Work.WebHome]] in a given [[job>>doc:working:Glossary.Job.WebHome]] and the data on income generated by that [[job>>doc:working:Glossary.Job.WebHome]]. Data should therefore be collected on: the characteristics of the [[job>>doc:working:Glossary.Job.WebHome]] (industry, occupation, [[employment>>doc:working:Glossary.Employment Work.WebHome]] status), type of enterprise (individual enterprise, partnership, corporation, etc.), [[employment>>doc:working:Glossary.Employment Work.WebHome]] size and sector (e.g. informal or formal sector, public or private sector); (ii) the volume of labour input in the [[job>>doc:working:Glossary.Job.WebHome]] (duration of [[employment>>doc:working:Glossary.Employment Work.WebHome]] and time (% style="color:#e74c3c" %)worked(%%)); and (iii) the amount of income generated by that [[job>>doc:working:Glossary.Job.WebHome]].
--41. In order to analyse the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]] and the well-being of individuals, data are needed for each person: separately on the main and any additional [[jobs>>doc:working:Glossary.Work Activity.WebHome]] carried out during the reference period; (ii) the income derived from each of these [[jobs>>doc:working:Glossary.Work Activity.WebHome]]; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] or periods of being out of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] that an individual may have experienced during the given reference period.
++41. In order to analyse the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]] and the well-being of individuals, data are needed for each person: separately on the main and any additional [[jobs>>doc:working:Glossary.Job.WebHome]] carried out during the reference period; (ii) the income derived from each of these [[jobs>>doc:working:Glossary.Job.WebHome]]; (iii) the socio-economic characteristics of individuals: age, sex, education and skill level, etc.; and (iv) any spells of [[unemployment>>doc:working:Glossary.Unemployment.WebHome]] or periods of being out of the [[labour force>>doc:working:Glossary.Labour Force.WebHome]] that an individual may have experienced during the given reference period.
  = Measurement of working time in employment =
--42. One of the requirements of the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income is that the part of the income directly generated by a [[job>>doc:working:Glossary.Work Activity.WebHome]] be related to the [[working time>>doc:working:Glossary.Working Time.WebHome]] which has gone into that [[job>>doc:working:Glossary.Work Activity.WebHome]]. Income and [[employment>>doc:working:Glossary.Employment Work.WebHome]] data should therefore refer, or be convertible, to the same period.
++42. One of the requirements of the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income is that the part of the income directly generated by a [[job>>doc:working:Glossary.Job.WebHome]] be related to the [[working time>>doc:working:Glossary.Working Time.WebHome]] which has gone into that [[job>>doc:working:Glossary.Job.WebHome]]. Income and [[employment>>doc:working:Glossary.Employment Work.WebHome]] data should therefore refer, or be convertible, to the same period.
--43. For each [[job>>doc:working:Glossary.Work Activity.WebHome]], [[working time>>doc:working:Glossary.Working Time.WebHome]] 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., (% style="color:#e74c3c" %)worked(%%) by each member.
++43. For each [[job>>doc:working:Glossary.Job.WebHome]], [[working time>>doc:working:Glossary.Working Time.WebHome]] 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., (% style="color:#e74c3c" %)worked(%%) by each member.
--44. At the individual level, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be measured for each [[job>>doc:working:Glossary.Work Activity.WebHome]] carried out during the reference period, whether in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Persons in Employment.WebHome]], [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] during which some or no [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income accrues. Each of these periods should be identified, account being taken of all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] performed, including casual or simultaneous [[employment>>doc:working:Glossary.Employment Work.WebHome]]. The main situations may be classified into broad categories relevant to the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related wellbeing (or hardship).
++44. At the individual level, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be measured for each [[job>>doc:working:Glossary.Job.WebHome]] carried out during the reference period, whether in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Persons in Employment.WebHome]], [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]] during which some or no [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income accrues. Each of these periods should be identified, account being taken of all [[jobs>>doc:working:Glossary.Job.WebHome]] performed, including casual or simultaneous [[employment>>doc:working:Glossary.Employment Work.WebHome]]. The main situations may be classified into broad categories relevant to the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related wellbeing (or hardship).
  == Measurement of hours of work ==
 . The measurement of hours of (% style="color:#e74c3c" %)work(%%) is dealt with in the resolution concerning the measurement of [[working time>>doc:working:Glossary.Working Time.WebHome]] adopted by the 18^^th^^ ICLS in 2008. The [[working time>>doc:working:Glossary.Working Time.WebHome]] 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>>doc:working:Glossary.Working Time.WebHome]] statistics.
--46. Hours of (% style="color:#e74c3c" %)work(%%) should be identified for each [[job>>doc:working:Glossary.Work Activity.WebHome]] separately for [[job>>doc:working:Glossary.Work Activity.WebHome]]-level analysis and for all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for person-level analysis.
++46. Hours of (% style="color:#e74c3c" %)work(%%) should be identified for each [[job>>doc:working:Glossary.Job.WebHome]] separately for [[job>>doc:working:Glossary.Job.WebHome]]-level analysis and for all [[jobs>>doc:working:Glossary.Job.WebHome]] for person-level analysis.
  = Data sources =
@@ -191,19 +191,21 @@
 . Several sources may be used for the collection of data on [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income. The use of different sources equally enables the comparison of the data and the evaluation of its quality.
--52. [[Labour force>>doc:working:Glossary.Labour Force.WebHome]] surveys which collect data on income constitute an essential source of data on the income-generating capacity of [[jobs>>doc:working:Glossary.Work Activity.WebHome]] 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>>doc:working:Glossary.Persons in Employment.WebHome]] 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>>doc:working:Glossary.Employment Work.WebHome]] (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>>doc:working:Glossary.Employment Work.WebHome]] and [[unemployment>>doc:working:Glossary.Unemployment.WebHome]], seniority in trade or occupation, or other characteristics of interest.
++5
--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>>doc:working:Glossary.Employment Work.WebHome]]. In particular, detailed information on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit should be collected in respect of each activity performed or [[job>>doc:working:Glossary.Work Activity.WebHome]] held by each household member, together with the corresponding volume of [[employment>>doc:working:Glossary.Employment Work.WebHome]] in terms of hours of (% style="color:#e74c3c" %)work(%%).
++2. [[Labour force>>doc:working:Glossary.Labour Force.WebHome]] surveys which collect data on income constitute an essential source of data on the income-generating capacity of [[jobs>>doc:working:Glossary.Job.WebHome]] 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>>doc:working:Glossary.Persons in Employment.WebHome]] 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>>doc:working:Glossary.Employment Work.WebHome]] (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>>doc:working:Glossary.Employment Work.WebHome]] and [[unemployment>>doc:working:Glossary.Unemployment.WebHome]], seniority in trade or occupation, or other characteristics of interest.
++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>>doc:working:Glossary.Employment Work.WebHome]]. In particular, detailed information on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit should be collected in respect of each activity performed or [[job>>doc:working:Glossary.Job.WebHome]] held by each household member, together with the corresponding volume of [[employment>>doc:working:Glossary.Employment Work.WebHome]] in terms of hours of (% style="color:#e74c3c" %)work(%%).
++
 . In order to improve the quality and relevance of income-related questions in [[labour force>>doc:working:Glossary.Labour Force.WebHome]] and other household surveys, efforts should be made in particular:
  * to collect income data directly from the persons concerned and avoid the use of proxy respondents as much as possible;
--* to obtain disaggregated data on the components of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income and link income to [[working time>>doc:working:Glossary.Working Time.WebHome]] in each [[job>>doc:working:Glossary.Work Activity.WebHome]] and for each individual member covered by the survey;
--* to reduce recall errors and pinpoint the seasonal characteristics of certain [[jobs>>doc:working:Glossary.Work Activity.WebHome]] using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a [[shorter reference period>>doc:working:Glossary.Short Reference Period.WebHome]] 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.
++* to obtain disaggregated data on the components of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income and link income to [[working time>>doc:working:Glossary.Working Time.WebHome]] in each [[job>>doc:working:Glossary.Job.WebHome]] and for each individual member covered by the survey;
++* to reduce recall errors and pinpoint the seasonal characteristics of certain [[jobs>>doc:working:Glossary.Job.WebHome]] using various solutions, such as conducting repeated surveys or surveys with a sample spread over the year and a [[shorter reference period>>doc:working:Glossary.Short Reference Period.WebHome]] 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.
  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.
--55. Establishment surveys can also serve as a basis for the collection of data on those components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] received directly from the employer. For the purpose of measuring [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income, the coverage of traditional establishment surveys should be extended, or specially designed surveys should be carried out to cover small establishments, and household enterprises with [[employees>>doc:working:Glossary.Employees.WebHome]], and (ii) to include and identify separately permanent, fixed-term, short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]]; paid apprentices and interns; employers in corporations and owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]], along with additional characteristics of interest such as part-time nature of the [[job>>doc:working:Glossary.Work Activity.WebHome]] and the related volume of [[working time>>doc:working:Glossary.Working Time.WebHome]] in [[employment>>doc:working:Glossary.Employment Work.WebHome]]. For the compilation of structural indicators on income related to pay, structural surveys of [[earnings>>doc:working:Glossary.Earnings.WebHome]], which enable information to be collected on income levels and trends according to detailed [[employees>>doc:working:Glossary.Employees.WebHome]]' characteristics (sex, age, occupation, conditions of [[employment>>doc:working:Glossary.Employment Work.WebHome]], etc.) are the most appropriate establishment surveys for the compilation of data on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]].
++55. Establishment surveys can also serve as a basis for the collection of data on those components of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] received directly from the employer. For the purpose of measuring [[employment>>doc:working:Glossary.Employment Work.WebHome]]-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>>doc:working:Glossary.Employees.WebHome]], and (ii) to include and identify separately permanent, fixed-term, short-term and casual [[employees>>doc:working:Glossary.Employees.WebHome]]; paid apprentices and interns; employers in corporations and owner-operators of corporations without [[employees>>doc:working:Glossary.Employees.WebHome]], along with additional characteristics of interest such as part-time nature of the [[job>>doc:working:Glossary.Job.WebHome]] and the related volume of [[working time>>doc:working:Glossary.Working Time.WebHome]] in [[employment>>doc:working:Glossary.Employment Work.WebHome]]. For the compilation of structural indicators on income related to pay, structural surveys of [[earnings>>doc:working:Glossary.Earnings.WebHome]], which enable information to be collected on income levels and trends according to detailed [[employees>>doc:working:Glossary.Employees.WebHome]]' characteristics (sex, age, occupation, conditions of [[employment>>doc:working:Glossary.Employment Work.WebHome]], etc.) are the most appropriate establishment surveys for the compilation of data on [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]].
 . 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>>doc:working:Glossary.Employees.WebHome]] for whom total remuneration data have been collected from the establishments.
@@ -211,9 +211,9 @@
  = Data compilation =
--58. In order to measure the income-generating capacity of different [[jobs>>doc:working:Glossary.Work Activity.WebHome]] or economic activities, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be related to the [[job>>doc:working:Glossary.Work Activity.WebHome]] variables (regular/casual, full/parttime, etc.) and measured within the framework of [[employment>>doc:working:Glossary.Employment Work.WebHome]] duration and [[working time>>doc:working:Glossary.Working Time.WebHome]].
++58. In order to measure the income-generating capacity of different [[jobs>>doc:working:Glossary.Job.WebHome]] or economic activities, [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be related to the [[job>>doc:working:Glossary.Job.WebHome]] variables (regular/casual, full/parttime, etc.) and measured within the framework of [[employment>>doc:working:Glossary.Employment Work.WebHome]] duration and [[working time>>doc:working:Glossary.Working Time.WebHome]].
--59. In order to assess [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being, data should be collected on income derived from all [[jobs>>doc:working:Glossary.Work Activity.WebHome]] for each person. For each [[job>>doc:working:Glossary.Work Activity.WebHome]], income data should be collected along with the individual's status in [[employment>>doc:working:Glossary.Employment Work.WebHome]], the length of the reference period to which the income refers, [[working time>>doc:working:Glossary.Working Time.WebHome]] in hours, days, months, etc., where relevant.
++59. In order to assess [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related well-being, data should be collected on income derived from all [[jobs>>doc:working:Glossary.Job.WebHome]] for each person. For each [[job>>doc:working:Glossary.Job.WebHome]], income data should be collected along with the individual's status in [[employment>>doc:working:Glossary.Employment Work.WebHome]], the length of the reference period to which the income refers, [[working time>>doc:working:Glossary.Working Time.WebHome]] in hours, days, months, etc., where relevant.
 . Data should be collected on the components, as well as on the aggregate, of [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit, along the following lines:
@@ -232,11 +232,11 @@
  = Data classification =
--61. Statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be classified by economic activity, status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit are sex, age, level of education, level of skill, seniority in [[job>>doc:working:Glossary.Work Activity.WebHome]] and the formal or informal status of the [[job>>doc:working:Glossary.Work Activity.WebHome]].
++61. Statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should be classified by economic activity, status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Income related to employment for pay.WebHome]] or for profit are sex, age, level of education, level of skill, seniority in [[job>>doc:working:Glossary.Job.WebHome]] and the formal or informal status of the [[job>>doc:working:Glossary.Job.WebHome]].
 . Disaggregations of the main status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] 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>>doc:working:Glossary.Employees.WebHome]], employers from other independent workers, permanent [[employees>>doc:working:Glossary.Employees.WebHome]] from temporary, seasonal or casual [[employees>>doc:working:Glossary.Employees.WebHome]], etc.
--63. In order to measure the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]] and income, account should be taken of all activities performed during the reference year, including simultaneous [[jobs>>doc:working:Glossary.Work Activity.WebHome]]. The [[employment>>doc:working:Glossary.Employment Work.WebHome]] experience of individuals during the reference period may be assessed through the identification of periods when they were [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] (full or part time), [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]. At the aggregate level, the main situations may be regrouped into broad categories relevant to the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related wellbeing, such as:
++63. In order to measure the relationship between [[employment>>doc:working:Glossary.Employment Work.WebHome]] and income, account should be taken of all activities performed during the reference year, including simultaneous [[jobs>>doc:working:Glossary.Job.WebHome]]. The [[employment>>doc:working:Glossary.Employment Work.WebHome]] experience of individuals during the reference period may be assessed through the identification of periods when they were [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] (full or part time), [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and out of [[labour force>>doc:working:Glossary.Labour Force.WebHome]]. At the aggregate level, the main situations may be regrouped into broad categories relevant to the measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related wellbeing, such as:
  * full-year/full-time [[employment>>doc:working:Glossary.Employment Work.WebHome]];
  * part-year/part-time [[employment>>doc:working:Glossary.Employment Work.WebHome]] with no [[unemployment>>doc:working:Glossary.Unemployment.WebHome]]:
@@ -270,7 +270,7 @@
 . In household enterprises, and more generally in [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit, activities may be jointly performed by several members of the household without formal or individualized [[earnings>>doc:working:Glossary.Earnings.WebHome]] or income. In that case, the profit or mixed income derived by the head of the household enterprise also rewards the participation of contributing family workers (as defined in the most recent version of ICSE) whose participation in the economic activity is of varying duration and intensity and at different levels of responsibility. It is therefore necessary to assess the contribution of these workers, disaggregated at least by sex and age, to the economic development of household enterprises.
--71. Contributing family workers generally have [[jobs>>doc:working:Glossary.Work Activity.WebHome]] whose occupational content and level of responsibilities differ from that of the owner or partners of the enterprise. The measurement of their participation involves: the measurement of the volume of [[employment>>doc:working:Glossary.Employment Work.WebHome]] put into the activity, in terms of hours, days, weeks, etc., and (ii) the imputation of an income value to their (% style="color:#e74c3c" %)work(%%). This imputed value can be based on the market rates for equivalent occupations.
++71. Contributing family workers generally have [[jobs>>doc:working:Glossary.Job.WebHome]] whose occupational content and level of responsibilities differ from that of the owner or partners of the enterprise. The measurement of their participation involves: the measurement of the volume of [[employment>>doc:working:Glossary.Employment Work.WebHome]] put into the activity, in terms of hours, days, weeks, etc., and (ii) the imputation of an income value to their (% style="color:#e74c3c" %)work(%%). This imputed value can be based on the market rates for equivalent occupations.
 . Several variants may be calculated, using for instance the [[minimum wage>>doc:working:Glossary.Minimum wage.WebHome]] of certain suitable occupations, or the average [[wage>>doc:working:Glossary.Earnings.WebHome]], by sex and occupation or sector, of substitute workers. [[Wages>>doc:working:Glossary.Earnings.WebHome]] may be allocated "gross" or "net". Imputed gross [[wages>>doc:working:Glossary.Earnings.WebHome]] (where relevant, including the employer's imputed contributions to social security and similar schemes) can provide an indication of the expense foregone by the head of the household enterprise, while imputed [[wages>>doc:working:Glossary.Earnings.WebHome]] net of taxes and social security contributions appear more suitable since the labour of contributing family workers does not usually generate social security contributions.

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

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