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22 22  
23 23  2. 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.
24 24  
25 -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.
25 +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.
26 26  
27 27  4. 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.
28 28  
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30 30  
31 31  == Employment-related income ==
32 32  
33 -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: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)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: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)worked(%%) previously, in other [[jobs>>doc:working:Glossary.Job.WebHome]] or in relation to such (% style="color: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)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]].
33 +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]].
34 34  
35 -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.
35 +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]].
36 36  
37 -7. 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: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)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: rgb(231, 76, 60); color: rgb(231, 76, 60)" %)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]].
37 +7. 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]].
38 38  
39 39  8. The measurement of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should relate, separately, to "[[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]]" and to "[[workers in employment for profit>>doc:working:Glossary.Workers in employment for profit.WebHome]]", as further defined in the most recent version of the International Classification of Status in [[Employment>>doc:working:Glossary.Employment Work.WebHome]] (ICSE).
40 40  
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42 42  
43 43  == Income related to employment for pay ==
44 44  
45 -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.
45 +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.
46 46  
47 47  ~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:
48 48  
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53 53  12. [[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.
54 54  
55 55  * (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:
56 -** {{{(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]];
56 +** (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]];
57 57  ** (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);
58 58  ** (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.
59 59  * (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]].
60 60  * (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.
61 61  * (d) [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits include:
62 -** {{{(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;
62 +** (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;
63 63  ** (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;
64 64  ** (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.
65 65  
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70 70  * 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);
71 71  * 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.
72 72  
73 -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.
73 +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.
74 74  
75 75  == Income related to employment for profit ==
76 76  
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132 132  
133 133  31. 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:
134 134  
135 -* {{{(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.
135 +* (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.
136 136  * (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).
137 137  
138 138  32. 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.