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

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  = Objectives =
--~1. Each country should aim at supplementing its programmes of statistics on [[employment>>doc:working:Glossary.Employment Work.WebHome]], [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]] and [[wages>>doc:working:Glossary.Earnings.WebHome]] with statistics that provide insight into the income related to [[employment>>doc:working:Glossary.Employment Work.WebHome]], for the purpose of (a) analysing the income-generating capacity of different economic activities and (b) analysing the economic well-being of persons on the basis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]] opportunities available to them.
++~1. Each country should aim at supplementing its programmes of statistics on [[employment>>doc:working:Glossary.Employment Work.WebHome]], [[labour underutilization>>doc:working:Glossary.Labour Underutilization.WebHome]] and wages with statistics that provide insight into the income related to [[employment>>doc:working:Glossary.Employment Work.WebHome]], for the purpose of (a) analysing the income-generating capacity of different economic activities and (b) analysing the economic well-being of persons on the basis of the [[employment>>doc:working:Glossary.Employment Work.WebHome]] opportunities available to them.
 . 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.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.
++3. In order to fulfil the above objectives, comprehensive, detailed and reliable statistics should, as far as possible, be compiled on {{{(i)}}} 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.
@@ -30,15 +30,15 @@
  == 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.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]].
++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/wages 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 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>>doc:working:Glossary.Employment Work.WebHome]] for profit.
++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]].
--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]].
++7. The statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should cover all persons employed, 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]].
 . 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).
--9. For further analysis, and especially for analysing economic well-being related to [[employment>>doc:working:Glossary.Employment Work.WebHome]], statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should cover those [[unemployed>>doc:working:Glossary.Persons in Unemployment.WebHome]] and [[persons outside the labour force>>doc:working:Glossary.Persons Outside the Labour Force.WebHome]] who receive an income as a result of their former [[employment>>doc:working:Glossary.Employment Work.WebHome]].
++9. For further analysis, and especially for analysing economic well-being related to [[employment>>doc:working:Glossary.Employment Work.WebHome]], statistics of [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related income should cover those unemployed and [[persons outside the labour force>>doc:working:Glossary.Persons Outside the Labour Force.WebHome]] who receive an income as a result of their former [[employment>>doc:working:Glossary.Employment Work.WebHome]].
  == Income related to employment for pay ==
@@ -58,9 +58,9 @@
 . [[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.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]];
++** {{{(i)}}} direct wages and salaries 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 of managerial staff; remuneration of trainees and apprentices; and other components of direct wages and salaries;
  ** (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.
++** (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, 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:
@@ -81,11 +81,11 @@
 . [[Income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] is defined as the income which is received, over a given reference period, by individuals, for themselves or in respect of their family members who help in family businesses as contributing family workers, as a result of their current or former involvement in [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit.
--17. For purposes of measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit are primarily the sole owners, or joint owners, of the unincorporated household enterprises or quasi-corporations in which they (% style="color:#e74c3c" %)work(%%), according to the definition contained in the System of National Accounts. They do not include the owner-operators of corporations, who are considered [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]] according to ICSE-.
++17. For purposes of measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]], those employed for profit are primarily the sole owners, or joint owners, of the unincorporated household enterprises or quasi-corporations in which they (% style="color:#e74c3c" %)work(%%), according to the definition contained in the System of National Accounts. They do not include the owner-operators of corporations, who are considered [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]] according to ICSE-.
 . Gross [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] consists of:
--* (a) the profit (or the share of profit) which is generated by the activity, received by the following categories of [[employed persons>>doc:working:Glossary.Persons in Employment.WebHome]] as defined by the ICSE:
++* (a) the profit (or the share of profit) which is generated by the activity, received by the following categories of employed persons as defined by the ICSE:
  ** Employers in household market enterprises
  ** Own-account workers in household market enterprises without [[employees>>doc:working:Glossary.Employees.WebHome]]
  ** Dependent contractors
@@ -95,15 +95,15 @@
 . The gross profit (or the share of profit) of unincorporated household enterprises is equivalent to gross mixed income as defined in the System of National Accounts. It corresponds to the value of gross output reduced by operating expenses, where:
  * the value of gross output may be defined as the value of all goods and services produced for the market as well as for own final use (market output corresponds to the value of goods and services sold, bartered or provided free of charge or at reduced prices as payments in kind to hired labour; production for own final use includes the value of goods and services consumed by the household or retained for use in future production); and
--* operating expenses comprise three types of business expenditure: (a) intermediate consumption (excluding, as far as possible, expenditure for purely personal or household purposes), (b) [[compensation of employees>>doc:working:Glossary.Compensation of employees.WebHome]] payable, and (c) taxes on production payable, minus subsidies received, if any, as defined in the System of National Accounts.
++* operating expenses comprise three types of business expenditure: (a) intermediate consumption (excluding, as far as possible, expenditure for purely personal or household purposes), (b) [[compensation of employees>>doc:working:Glossary.Compensation of Employees.WebHome]] payable, and (c) taxes on production payable, minus subsidies received, if any, as defined in the System of National Accounts.
 . In principle, profit (or mixed income) should be recorded net of consumption of fixed capital, i.e. after deduction of the value of consumption of productive assets (i.e. structures, machinery and equipment, cultivated assets used to produce other products, etc.).
--21. Any contributions of those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit to compulsory [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security or retirement income provision schemes should be deducted from gross profit or mixed income, in order to avoid subsequent double counting of income.
++21. Any contributions of those employed for profit to compulsory [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security or retirement income provision schemes should be deducted from gross profit or mixed income, in order to avoid subsequent double counting of income.
--22. Where those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit run their enterprises independently from other partners and contributing family workers, with or without [[employees>>doc:working:Glossary.Employees.WebHome]], the profit corresponds to both the income generated by the enterprise and the entrepreneur's individual [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]]. Where those [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit run their enterprises in partnership, the profit represents a joint income and [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] should correspond to the share of income received by each partner.
++22. Where those employed for profit run their enterprises independently from other partners and contributing family workers, with or without [[employees>>doc:working:Glossary.Employees.WebHome]], the profit corresponds to both the income generated by the enterprise and the entrepreneur's individual [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]]. Where those employed for profit run their enterprises in partnership, the profit represents a joint income and [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] should correspond to the share of income received by each partner.
--23. [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received by persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit comprise those benefits which are paid through schemes organized by social security, insurance institutions or the State, which recognize the status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] as a specific condition for membership. They may include all or some of the following benefits:
++23. [[Employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received by persons employed for profit comprise those benefits which are paid through schemes organized by social security, insurance institutions or the State, which recognize the status in [[employment>>doc:working:Glossary.Employment Work.WebHome]] as a specific condition for membership. They may include all or some of the following benefits:
  * current [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related social security benefits received from social security or compulsory insurance schemes or the State; and
  * current social security benefits received by individuals as a result of their former [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit.
@@ -112,7 +112,7 @@
 . [[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 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 =
@@ -122,22 +122,22 @@
  == Treatment of occupational expenditure of persons in employment for pay ==
--28. Despite the fact that [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations may incur specific expenses associated with (% style="color:#e74c3c" %)working(%%), which counterbalance part of the [[wages>>doc:working:Glossary.Earnings.WebHome]] and benefits received, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be recorded gross of [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]]’s occupational expenditure.
++28. Despite the fact that [[employees>>doc:working:Glossary.Employees.WebHome]] and owner-operators of corporations may incur specific expenses associated with (% style="color:#e74c3c" %)working(%%), which counterbalance part of the wages and benefits received, [[income related to employment for pay>>doc:working:Glossary.Income related to employment for pay.WebHome]] should be recorded gross of [[workers in employment for pay>>doc:working:Glossary.Workers in employment for pay.WebHome]]’s occupational expenditure.
  == Operational approach to the measurement of income related to employment for profit ==
 . In view of the heterogeneity of those in [[employment>>doc:working:Glossary.Employment Work.WebHome]] for profit and the complexity of measurement of net income of unincorporated enterprises, the measurement of [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] 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>>doc:working:Glossary.Workers in employment for profit.WebHome]]:
--* (a) The first group consists of persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit operating their enterprises with little or negligible capital input, who produce goods and services in a similar way to [[employees>>doc:working:Glossary.Employees.WebHome]] (such as those engaged in crafts or services, whether in the formal or the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]]). 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.
--* (b) The second group consists of persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] 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>>doc:working:Glossary.Informal sector.WebHome]]). 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>>doc:working:Glossary.Persons in Employment.WebHome]] for profit, net [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] may have to be derived by means of analytical methods.
++* (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>>doc:working:Glossary.Employees.WebHome]] (such as those engaged in crafts or services, whether in the formal or the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]]). 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.
++* (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>>doc:working:Glossary.Informal sector.WebHome]]). 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>>doc:working:Glossary.Persons in Employment.WebHome]] for profit, net [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] may have to be derived by means of analytical methods.
 . When measuring [[income related to employment for profit>>doc:working:Glossary.Income related to employment for profit.WebHome]] in the [[informal sector>>doc:working:Glossary.Informal sector.WebHome]], 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.
  == Choice of method for recording income related to employment for profit ==
--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:
++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 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.
@@ -148,41 +148,41 @@
  == 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: {{{(i)}}} 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: {{{(i)}}} 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, unemployed 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 =
@@ -196,19 +196,21 @@
 . 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 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.
@@ -216,9 +216,9 @@
  = 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:
@@ -237,11 +237,11 @@
  = 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 (full or part time), unemployed 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]]:
@@ -269,15 +269,15 @@
 . In view of, on the one hand, the importance generally attached to the growth of forms of compensation schemes offering current and deferred entitlements to various benefits to [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for pay (e.g. pensions and health plans, life insurance, flexible benefits and the like), and, on the other hand, the measurement difficulties inherent in the assessment of the value of such entitlements, efforts should be made to conduct surveys of [[employee>>doc:working:Glossary.Employees.WebHome]] benefits, in such a way as to provide data on the incidence and characteristics of the benefits received by [[persons in employment>>doc:working:Glossary.Persons in Employment.WebHome]] for pay (e.g. participation requirements, employers' and [[employees>>doc:working:Glossary.Employees.WebHome]]' contributions (where appropriate), health-care deductibles, pension benefit formulas, paid leave provisions, number of beneficiaries). Data should be compiled and published by size of establishment and various employer and [[employee>>doc:working:Glossary.Employees.WebHome]] characteristics (major industry groups, full-time and part-time [[employment>>doc:working:Glossary.Employment Work.WebHome]], etc.).
--69. Where relevant, efforts should be made to collect, compile and disseminate similar information on social security and other [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits which are received by persons [[employed>>doc:working:Glossary.Persons in Employment.WebHome]] for profit.
++69. Where relevant, efforts should be made to collect, compile and disseminate similar information on social security and other [[employment>>doc:working:Glossary.Employment Work.WebHome]]-related benefits which are received by persons employed for profit.
  = Valuation of the work of contributing family workers =
 . 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., {{{(i)}}} 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.
--72. 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.
++72. 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, by sex and occupation or sector, of substitute workers. Wages may be allocated "gross" or "net". Imputed gross wages (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 net of taxes and social security contributions appear more suitable since the labour of contributing family workers does not usually generate social security contributions.
  = Data dissemination =

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

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