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4
5 = Preamble =
6
7 The 21st Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans,
8
9 Hav{{{(i)}}}ng been convened at Geneva by the Govern{{{(i)}}}ng Body of the Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce and hav{{{(i)}}}ng met from 11 to 20 October 2023,
10
11 Tak{{{(i)}}}ng {{{(i)}}}nto cons{{{(i)}}}derat{{{(i)}}}on the relevant parts of the Resolut{{{(i)}}}on concern{{{(i)}}}ng the measurement of [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]], adopted by the 18th Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, the Resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and [[labour underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on>>doc:work{{{(i)}}}ng:Glossary.Labour Underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on.WebHome]], adopted by the 19th Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 2013, and of the Resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs on (% style="color:#e74c3c" %)work(%%) relat{{{(i)}}}onsh{{{(i)}}}ps, adopted by the 20th Internat{{{(i)}}}onal
12
13 Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 2018,
14
15 Recogn{{{(i)}}}z{{{(i)}}}ng the need to harmon{{{(i)}}}ze the {{{(i)}}}nternat{{{(i)}}}onal stat{{{(i)}}}st{{{(i)}}}cal standards for the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome adopted by the 16th ICLS w{{{(i)}}}th those adopted by the 18th, 19th and 20th ICLS,
16
17 Adopts th{{{(i)}}}s 20th day of October 2023 the follow{{{(i)}}}ng amendments to the Resolut{{{(i)}}}on concern{{{(i)}}}ng the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome, adopted by the 16th Internat{{{(i)}}}onal Conference of Labour Stat{{{(i)}}}st{{{(i)}}}c{{{(i)}}}ans, 1998.
18
19 = Object{{{(i)}}}ves =
20
21 ~1. Each country should a{{{(i)}}}m at supplement{{{(i)}}}ng {{{(i)}}}ts programmes of stat{{{(i)}}}st{{{(i)}}}cs on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], [[labour underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on>>doc:work{{{(i)}}}ng:Glossary.Labour Underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on.WebHome]] and [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] w{{{(i)}}}th stat{{{(i)}}}st{{{(i)}}}cs that prov{{{(i)}}}de {{{(i)}}}ns{{{(i)}}}ght {{{(i)}}}nto the {{{(i)}}}ncome related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], for the purpose of (a) analys{{{(i)}}}ng the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es and (b) analys{{{(i)}}}ng the econom{{{(i)}}}c well-be{{{(i)}}}ng of persons on the bas{{{(i)}}}s of the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] opportun{{{(i)}}}t{{{(i)}}}es ava{{{(i)}}}lable to them.
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23 2. A programme of stat{{{(i)}}}st{{{(i)}}}cs on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should prov{{{(i)}}}de for the needs of var{{{(i)}}}ous users. It should prov{{{(i)}}}de {{{(i)}}}nformat{{{(i)}}}on requ{{{(i)}}}red {{{(i)}}}n econom{{{(i)}}}c analys{{{(i)}}}s where the focus {{{(i)}}}s on the {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on and creat{{{(i)}}}on of product{{{(i)}}}ve econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, and should contr{{{(i)}}}bute to the des{{{(i)}}}gn, {{{(i)}}}mplementat{{{(i)}}}on and assessment of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] promot{{{(i)}}}on pol{{{(i)}}}c{{{(i)}}}es wh{{{(i)}}}ch a{{{(i)}}}m at creat{{{(i)}}}ng and develop{{{(i)}}}ng [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] that prov{{{(i)}}}des adequate {{{(i)}}}ncome. Stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should contr{{{(i)}}}bute to the development of the analys{{{(i)}}}s of the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]] for [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and {{{(i)}}}ncome generat{{{(i)}}}on and the measurement of underemployment. The programme of stat{{{(i)}}}st{{{(i)}}}cs should also be useful for the analys{{{(i)}}}s of the [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] s{{{(i)}}}tuat{{{(i)}}}on {{{(i)}}}n relat{{{(i)}}}on to the {{{(i)}}}ncreased flex{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty of the labour market and the structural changes result{{{(i)}}}ng from th{{{(i)}}}s flex{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty, {{{(i)}}}n part{{{(i)}}}cular through the prov{{{(i)}}}s{{{(i)}}}on of data on the relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome and atyp{{{(i)}}}cal or non-standard forms of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. It should prov{{{(i)}}}de data on the changes {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] patterns and remunerat{{{(i)}}}on pract{{{(i)}}}ces wh{{{(i)}}}ch have taken place {{{(i)}}}n countr{{{(i)}}}es at d{{{(i)}}}fferent stages of development. Stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome may be used for plann{{{(i)}}}ng, {{{(i)}}}mplement{{{(i)}}}ng and evaluat{{{(i)}}}ng soc{{{(i)}}}al and econom{{{(i)}}}c pol{{{(i)}}}c{{{(i)}}}es, for assess{{{(i)}}}ng the {{{(i)}}}mpact of spec{{{(i)}}}f{{{(i)}}}c pol{{{(i)}}}c{{{(i)}}}es such as ass{{{(i)}}}stance to agr{{{(i)}}}cultural workers and access of part{{{(i)}}}cular workers such as women and rural-urban m{{{(i)}}}grants to the labour market. Stat{{{(i)}}}st{{{(i)}}}cs on the level of {{{(i)}}}ncome from [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay and for prof{{{(i)}}}t should be used as an {{{(i)}}}nput {{{(i)}}}n the assessment of the consumpt{{{(i)}}}on capac{{{(i)}}}ty of workers and the{{{(i)}}}r level of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related welfare. Data on the structure and d{{{(i)}}}str{{{(i)}}}but{{{(i)}}}on of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome may also be used {{{(i)}}}n connect{{{(i)}}}on w{{{(i)}}}th the adjustment of {{{(i)}}}ncome taxes and soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons and the red{{{(i)}}}str{{{(i)}}}but{{{(i)}}}on of {{{(i)}}}ncome and soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts. They should contr{{{(i)}}}bute to the comp{{{(i)}}}lat{{{(i)}}}on of labour and nat{{{(i)}}}onal accounts.
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25 3. In order to fulf{{{(i)}}}l the above object{{{(i)}}}ves, comprehens{{{(i)}}}ve, deta{{{(i)}}}led and rel{{{(i)}}}able stat{{{(i)}}}st{{{(i)}}}cs should, as far as poss{{{(i)}}}ble, be comp{{{(i)}}}led on the character{{{(i)}}}st{{{(i)}}}cs of [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay and for prof{{{(i)}}}t, ({{{(i)}}}{{{(i)}}}) the components and amounts of {{{(i)}}}ncome generated by these [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], ({{{(i)}}}{{{(i)}}}{{{(i)}}}) where relevant, the correspond{{{(i)}}}ng volume of labour {{{(i)}}}nput and ({{{(i)}}}v) the soc{{{(i)}}}o-econom{{{(i)}}}c character{{{(i)}}}st{{{(i)}}}cs of persons hold{{{(i)}}}ng [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay or prof{{{(i)}}}t.
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27 4. In order to enhance the{{{(i)}}}r comparab{{{(i)}}}l{{{(i)}}}ty and usefulness, stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should, as far as poss{{{(i)}}}ble, be made compat{{{(i)}}}ble w{{{(i)}}}th other related econom{{{(i)}}}c and soc{{{(i)}}}al stat{{{(i)}}}st{{{(i)}}}cs and w{{{(i)}}}th nat{{{(i)}}}onal accounts as regards the def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons, class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons and reference per{{{(i)}}}ods used, where relevant, by regroup{{{(i)}}}ng the components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and for prof{{{(i)}}}t.
28
29 = Concepts and def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons =
30
31 == Employment-related {{{(i)}}}ncome ==
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33 5. [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome cons{{{(i)}}}sts of the payments, {{{(i)}}}n cash, {{{(i)}}}n k{{{(i)}}}nd or {{{(i)}}}n serv{{{(i)}}}ces, wh{{{(i)}}}ch are rece{{{(i)}}}ved by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, for themselves or {{{(i)}}}n respect of the{{{(i)}}}r fam{{{(i)}}}ly members, as a result of the{{{(i)}}}r current or former {{{(i)}}}nvolvement {{{(i)}}}n [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay or for prof{{{(i)}}}t. Th{{{(i)}}}s means that bes{{{(i)}}}des {{{(i)}}}ncome rece{{{(i)}}}ved by persons for (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%) {{{(i)}}}n current [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome {{{(i)}}}ncludes payments rece{{{(i)}}}ved for hav{{{(i)}}}ng (% style="color:#e74c3c" %)worked(%%) prev{{{(i)}}}ously, {{{(i)}}}n other [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] or {{{(i)}}}n relat{{{(i)}}}on to such (% style="color:#e74c3c" %)work(%%). Such payments could be, for example, [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]/[[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] rece{{{(i)}}}ved w{{{(i)}}}th delay after leav{{{(i)}}}ng a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], or ret{{{(i)}}}rement pens{{{(i)}}}ons. It also means that dur{{{(i)}}}ng a spec{{{(i)}}}f{{{(i)}}}c reference per{{{(i)}}}od, a person may rece{{{(i)}}}ve [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome w{{{(i)}}}thout hav{{{(i)}}}ng any [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] ({{{(i)}}}.e. wh{{{(i)}}}le be{{{(i)}}}ng currently [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] or out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]]). [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome excludes {{{(i)}}}ncome der{{{(i)}}}ved from other sources such as property, soc{{{(i)}}}al ass{{{(i)}}}stance, transfers, etc., not related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]].
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35 6. For def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}onal and measurement purposes, the concept of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] should be d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}shed from the concept of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]].
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37 7. The stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should cover all persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]], as def{{{(i)}}}ned {{{(i)}}}n the resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs of (% style="color:#e74c3c" %)work(%%), [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and [[labour underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on>>doc:work{{{(i)}}}ng:Glossary.Labour Underut{{{(i)}}}l{{{(i)}}}zat{{{(i)}}}on.WebHome]], adopted by the 19th ICLS (2013). Where feas{{{(i)}}}ble, they should also cover (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%) ch{{{(i)}}}ldren{{footnote}}Th{{{(i)}}}s {{{(i)}}}nclus{{{(i)}}}on should not be {{{(i)}}}nterpreted as condon{{{(i)}}}ng ch{{{(i)}}}ld labour.{{/footnote}} and youths below the spec{{{(i)}}}f{{{(i)}}}ed m{{{(i)}}}n{{{(i)}}}mum age l{{{(i)}}}m{{{(i)}}}t adopted for measur{{{(i)}}}ng the [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]].
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39 8. The measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should relate, separately, to "[[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]]" and to "[[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]]", as further def{{{(i)}}}ned {{{(i)}}}n the most recent vers{{{(i)}}}on of the Internat{{{(i)}}}onal Class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of Status {{{(i)}}}n [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] (ICSE).
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41 9. For further analys{{{(i)}}}s, and espec{{{(i)}}}ally for analys{{{(i)}}}ng econom{{{(i)}}}c well-be{{{(i)}}}ng related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should cover those [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] and [[persons outs{{{(i)}}}de the labour force>>doc:work{{{(i)}}}ng:Glossary.Persons Outs{{{(i)}}}de the Labour Force.WebHome]] who rece{{{(i)}}}ve an {{{(i)}}}ncome as a result of the{{{(i)}}}r former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]].
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43 == Income related to employment for pay ==
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45 10. [[Income related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] cons{{{(i)}}}sts of all payments and benef{{{(i)}}}ts {{{(i)}}}n cash, k{{{(i)}}}nd or serv{{{(i)}}}ces, wh{{{(i)}}}ch are rece{{{(i)}}}ved, over a g{{{(i)}}}ven reference per{{{(i)}}}od, by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals for themselves or {{{(i)}}}n respect of the{{{(i)}}}r fam{{{(i)}}}ly members, by v{{{(i)}}}rtue of the{{{(i)}}}r {{{(i)}}}nvolvement {{{(i)}}}n a current or former [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for pay. Such payments and benef{{{(i)}}}ts may be prov{{{(i)}}}ded by the employer, soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or the State.
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47 ~11. [[Income related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] covers the {{{(i)}}}ncome of the follow{{{(i)}}}ng categor{{{(i)}}}es of persons as def{{{(i)}}}ned by ICSE:
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49 * Owner-operators of corporat{{{(i)}}}ons:
50 ** Employers {{{(i)}}}n corporat{{{(i)}}}ons
51 ** Owner-operators of corporat{{{(i)}}}ons w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] ● [[Employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]: o Permanent [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] o F{{{(i)}}}xed-term [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] o Short-term and casual [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] o Pa{{{(i)}}}d apprent{{{(i)}}}ces, tra{{{(i)}}}nees and {{{(i)}}}nterns
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53 12. [[Income related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] {{{(i)}}}ncludes: total cash remunerat{{{(i)}}}on; the value of remunerat{{{(i)}}}on {{{(i)}}}n k{{{(i)}}}nd and serv{{{(i)}}}ces; prof{{{(i)}}}t-related pay; and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved e{{{(i)}}}ther d{{{(i)}}}rectly from the employer, from soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or the State.
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55 * (a) Total cash remunerat{{{(i)}}}on, exclud{{{(i)}}}ng [[employee>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] contr{{{(i)}}}but{{{(i)}}}ons to compulsory employmentrelated soc{{{(i)}}}al secur{{{(i)}}}ty and ret{{{(i)}}}rement {{{(i)}}}ncome prov{{{(i)}}}s{{{(i)}}}on schemes ({{{(i)}}}n order to avo{{{(i)}}}d subsequent double count{{{(i)}}}ng of {{{(i)}}}ncome), covers:
56 ** ({{{(i)}}} ) d{{{(i)}}}rect [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] {{{(i)}}}n cash for t{{{(i)}}}me (% style="color:#e74c3c" %)worked(%%) and (% style="color:#e74c3c" %)work(%%) done, {{{(i)}}}nclud{{{(i)}}}ng all {{{(i)}}}ncent{{{(i)}}}ve, sh{{{(i)}}}ft and prem{{{(i)}}}um pay (e.g. for respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty, unsan{{{(i)}}}tary cond{{{(i)}}}t{{{(i)}}}ons, danger, (% style="color:#e74c3c" %)work(%%) at n{{{(i)}}}ght, weekends and dur{{{(i)}}}ng other unsoc{{{(i)}}}al hours); cost-of-l{{{(i)}}}v{{{(i)}}}ng, hous{{{(i)}}}ng, transport, language and s{{{(i)}}}m{{{(i)}}}lar allowances; hardsh{{{(i)}}}p, mob{{{(i)}}}l{{{(i)}}}ty, non-res{{{(i)}}}dent, expatr{{{(i)}}}at{{{(i)}}}on, repatr{{{(i)}}}at{{{(i)}}}on, post-adjustment and s{{{(i)}}}m{{{(i)}}}lar allowances; contractual and nonobl{{{(i)}}}gatory regular bonuses and prem{{{(i)}}}ums; t{{{(i)}}}ps and comm{{{(i)}}}ss{{{(i)}}}ons (w{{{(i)}}}th and w{{{(i)}}}thout a reta{{{(i)}}}ner); payments for odd [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and dut{{{(i)}}}es and casual (% style="color:#e74c3c" %)work(%%). They also {{{(i)}}}nclude fees and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] of manager{{{(i)}}}al staff; remunerat{{{(i)}}}on of tra{{{(i)}}}nees and apprent{{{(i)}}}ces; and other components of d{{{(i)}}}rect [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and [[salar{{{(i)}}}es>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]];
57 ** ({{{(i)}}}{{{(i)}}}) remunerat{{{(i)}}}on for t{{{(i)}}}me not (% style="color:#e74c3c" %)worked(%%) compr{{{(i)}}}ses: annual vacat{{{(i)}}}on and other pa{{{(i)}}}d leave; publ{{{(i)}}}c hol{{{(i)}}}days and other recogn{{{(i)}}}zed hol{{{(i)}}}days; temporary halt or slow-down of product{{{(i)}}}on, short-t{{{(i)}}}me (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%); other t{{{(i)}}}me off granted w{{{(i)}}}th pay (e.g. for personal and fam{{{(i)}}}ly reasons, c{{{(i)}}}v{{{(i)}}}c dut{{{(i)}}}es, un{{{(i)}}}on respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es, tra{{{(i)}}}n{{{(i)}}}ng and educat{{{(i)}}}on); pa{{{(i)}}}d s{{{(i)}}}ck leave (where not regarded as soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}t); severance and term{{{(i)}}}nat{{{(i)}}}on pay (where not regarded as soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}t);
58 ** ({{{(i)}}}{{{(i)}}}) cash bonuses and gratu{{{(i)}}}t{{{(i)}}}es {{{(i)}}}nclude: all bonuses and gratu{{{(i)}}}t{{{(i)}}}es, whether contractual or noncompulsory bonuses and prem{{{(i)}}}ums, year-end and seasonal bonuses (13th, 14th or 15th month's [[salary>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], add{{{(i)}}}t{{{(i)}}}onal vacat{{{(i)}}}on pay, etc.); except{{{(i)}}}onal payments for {{{(i)}}}nnovat{{{(i)}}}ve {{{(i)}}}deas or (% style="color:#e74c3c" %)work(%%) methods; and s{{{(i)}}}m{{{(i)}}}lar ad hoc payments.
59 * (b) Remunerat{{{(i)}}}on {{{(i)}}}n k{{{(i)}}}nd and serv{{{(i)}}}ces {{{(i)}}}ncludes: trad{{{(i)}}}t{{{(i)}}}onal payments such as food, dr{{{(i)}}}nk, fuel, cloth{{{(i)}}}ng, footwear, etc.; the {{{(i)}}}mputed rental value of free or subs{{{(i)}}}d{{{(i)}}}zed hous{{{(i)}}}ng; petrol and/or m{{{(i)}}}leage allowance or the {{{(i)}}}mputed value of free or subs{{{(i)}}}d{{{(i)}}}zed s{{{(i)}}}m{{{(i)}}}lar benef{{{(i)}}}ts; the {{{(i)}}}mputed value of bus{{{(i)}}}ness veh{{{(i)}}}cles for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' pr{{{(i)}}}vate use, telephone, electr{{{(i)}}}c{{{(i)}}}ty and s{{{(i)}}}m{{{(i)}}}lar ut{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es; free or subs{{{(i)}}}d{{{(i)}}}zed transport to and from (% style="color:#e74c3c" %)work(%%) and free car park{{{(i)}}}ng; the value covered by the employer of: un{{{(i)}}}on, assoc{{{(i)}}}at{{{(i)}}}on and club fees, nurser{{{(i)}}}es, crèches, etc. for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' ch{{{(i)}}}ldren, low- or zero-{{{(i)}}}nterest loans, subs{{{(i)}}}d{{{(i)}}}zed mortgages, etc., the value of output from employer's process of product{{{(i)}}}on{{footnote}}In so far as the prov{{{(i)}}}s{{{(i)}}}on of th{{{(i)}}}s type of benef{{{(i)}}}t {{{(i)}}}s {{{(i)}}}n l{{{(i)}}}ne w{{{(i)}}}th the recommendat{{{(i)}}}ons conta{{{(i)}}}ned {{{(i)}}}n the Protect{{{(i)}}}on of Wages Convent{{{(i)}}}on, 1949 (No. 95).{{/footnote}}; ' as well as the value of other payments {{{(i)}}}n k{{{(i)}}}nd, {{{(i)}}}nclud{{{(i)}}}ng flex{{{(i)}}}ble benef{{{(i)}}}ts and other compensat{{{(i)}}}on packages for [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]].
60 * (c) Prof{{{(i)}}}t-related pay compr{{{(i)}}}ses: trad{{{(i)}}}t{{{(i)}}}onal prof{{{(i)}}}t-shar{{{(i)}}}ng bonuses; current rece{{{(i)}}}pts from prof{{{(i)}}}t-related schemes, part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on, sav{{{(i)}}}ngs-related share opt{{{(i)}}}on schemes and s{{{(i)}}}m{{{(i)}}}lar schemes; the {{{(i)}}}n{{{(i)}}}t{{{(i)}}}al market value of shares d{{{(i)}}}str{{{(i)}}}buted to [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] and owner-operators of corporat{{{(i)}}}ons; other prof{{{(i)}}}t-related rece{{{(i)}}}pts.
61 * (d) [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts {{{(i)}}}nclude:
62 ** ({{{(i)}}} ) current rece{{{(i)}}}pts from the employer: e.g. fam{{{(i)}}}ly, dependants' and s{{{(i)}}}m{{{(i)}}}lar allowances; educat{{{(i)}}}onal allowances; payments {{{(i)}}}n respect of absence from (% style="color:#e74c3c" %)work(%%) due to s{{{(i)}}}ckness, matern{{{(i)}}}ty, occupat{{{(i)}}}onal {{{(i)}}}njury or d{{{(i)}}}sease, etc. (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); payments {{{(i)}}}n respect of temporary or part{{{(i)}}}al lay-off or [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); as well as compensat{{{(i)}}}on for med{{{(i)}}}cal expend{{{(i)}}}ture, prov{{{(i)}}}s{{{(i)}}}on of free health care (homes, cl{{{(i)}}}n{{{(i)}}}cs, health serv{{{(i)}}}ces, etc.) and other soc{{{(i)}}}al secur{{{(i)}}}ty payments rece{{{(i)}}}ved from the employer;
63 ** ({{{(i)}}}{{{(i)}}}) current [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or the State: e.g. fam{{{(i)}}}ly, dependants', educat{{{(i)}}}onal and s{{{(i)}}}m{{{(i)}}}lar allowances; payments {{{(i)}}}n respect of absence from (% style="color:#e74c3c" %)work(%%) due to s{{{(i)}}}ckness, matern{{{(i)}}}ty, occupat{{{(i)}}}onal {{{(i)}}}njury or d{{{(i)}}}sease, etc. (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); payments {{{(i)}}}n respect of temporary or part{{{(i)}}}al lay-off or [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] (wh{{{(i)}}}ch compensate, {{{(i)}}}n part or {{{(i)}}}n full, for loss of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]]); as well as compensat{{{(i)}}}on for med{{{(i)}}}cal expend{{{(i)}}}ture, prov{{{(i)}}}s{{{(i)}}}on of free health care (homes, cl{{{(i)}}}n{{{(i)}}}cs, health serv{{{(i)}}}ces, etc.) and other soc{{{(i)}}}al secur{{{(i)}}}ty and ass{{{(i)}}}m{{{(i)}}}lated payments for wh{{{(i)}}}ch the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status {{{(i)}}}s a cond{{{(i)}}}t{{{(i)}}}on of rece{{{(i)}}}pt;
64 ** ({{{(i)}}}{{{(i)}}}{{{(i)}}}) current soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved as a result of former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]: e.g. [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] compensat{{{(i)}}}on; severance, term{{{(i)}}}nat{{{(i)}}}on and redundancy pay; occupat{{{(i)}}}onal and ret{{{(i)}}}rement pens{{{(i)}}}ons and ass{{{(i)}}}m{{{(i)}}}lated benef{{{(i)}}}ts.
65
66 13. Net [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] may be der{{{(i)}}}ved by deduct{{{(i)}}}ng [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' d{{{(i)}}}rect taxes, un{{{(i)}}}on dues and other obl{{{(i)}}}gat{{{(i)}}}ons. Whenever poss{{{(i)}}}ble, the d{{{(i)}}}fferent types of deduct{{{(i)}}}ons should be {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed and recorded separately.
67
68 14. [[Income related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] excludes {{{(i)}}}ncome der{{{(i)}}}ved from other forms of act{{{(i)}}}v{{{(i)}}}ty and other sources, such as [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], property {{{(i)}}}ncome {{{(i)}}}n the form of {{{(i)}}}nterest, d{{{(i)}}}v{{{(i)}}}dends, {{{(i)}}}ncome attr{{{(i)}}}buted to pr{{{(i)}}}vate {{{(i)}}}nsurance pol{{{(i)}}}cyholders, rents and other forms of property {{{(i)}}}ncome, as well as annu{{{(i)}}}t{{{(i)}}}es, rem{{{(i)}}}ttances, g{{{(i)}}}fts, etc. It also excludes:
69
70 * fam{{{(i)}}}ly allowances and other soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts or ass{{{(i)}}}stance (e.g. food stamps, government or commun{{{(i)}}}ty hous{{{(i)}}}ng, free health-care ass{{{(i)}}}stance, etc.), when pa{{{(i)}}}d by soc{{{(i)}}}al secur{{{(i)}}}ty schemes or the State w{{{(i)}}}thout regard to the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status (e.g. under un{{{(i)}}}versal schemes w{{{(i)}}}th or w{{{(i)}}}thout means tests);
71 * {{{(i)}}}ndemn{{{(i)}}}t{{{(i)}}}es or allowances {{{(i)}}}n cash and {{{(i)}}}n k{{{(i)}}}nd pa{{{(i)}}}d by the employer purely to cover the [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' cost of (% style="color:#e74c3c" %)work(%%)-related expend{{{(i)}}}ture (e.g. tools, equ{{{(i)}}}pment, cloth{{{(i)}}}ng or footwear used exclus{{{(i)}}}vely or ma{{{(i)}}}nly at (% style="color:#e74c3c" %)work(%%), spec{{{(i)}}}al hous{{{(i)}}}ng and meals necess{{{(i)}}}tated by except{{{(i)}}}onal (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%) cond{{{(i)}}}t{{{(i)}}}ons, re{{{(i)}}}mbursement of bus{{{(i)}}}ness travel and accommodat{{{(i)}}}on expenses, med{{{(i)}}}cal exam{{{(i)}}}nat{{{(i)}}}ons or health checks requ{{{(i)}}}red because of the nature of the (% style="color:#e74c3c" %)work(%%), etc.). However, when {{{(i)}}}ndemn{{{(i)}}}t{{{(i)}}}es take the form of cash payments over and above the re{{{(i)}}}mbursement of expenses {{{(i)}}}ncurred by [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], such payments should be cons{{{(i)}}}dered as [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]]; ● employers' contr{{{(i)}}}but{{{(i)}}}ons to soc{{{(i)}}}al secur{{{(i)}}}ty funds, {{{(i)}}}nsurance or other {{{(i)}}}nst{{{(i)}}}tut{{{(i)}}}onal un{{{(i)}}}ts respons{{{(i)}}}ble for soc{{{(i)}}}al {{{(i)}}}nsurance schemes.
72
73 15. When the object{{{(i)}}}ve {{{(i)}}}s to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], all the components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] prov{{{(i)}}}ded by the employer should be {{{(i)}}}ncluded. When the object{{{(i)}}}ve {{{(i)}}}s to analyse the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual's [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng, the add{{{(i)}}}t{{{(i)}}}onal [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related benef{{{(i)}}}ts prov{{{(i)}}}ded by soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or by the State should also be {{{(i)}}}ncluded.
74
75 == Income related to employment for prof{{{(i)}}}t ==
76
77 16. [[Income related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] {{{(i)}}}s def{{{(i)}}}ned as the {{{(i)}}}ncome wh{{{(i)}}}ch {{{(i)}}}s rece{{{(i)}}}ved, over a g{{{(i)}}}ven reference per{{{(i)}}}od, by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, for themselves or {{{(i)}}}n respect of the{{{(i)}}}r fam{{{(i)}}}ly members who help {{{(i)}}}n fam{{{(i)}}}ly bus{{{(i)}}}nesses as contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers, as a result of the{{{(i)}}}r current or former {{{(i)}}}nvolvement {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t.
78
79 17. For purposes of measurement of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t are pr{{{(i)}}}mar{{{(i)}}}ly the sole owners, or jo{{{(i)}}}nt owners, of the un{{{(i)}}}ncorporated household enterpr{{{(i)}}}ses or quas{{{(i)}}}-corporat{{{(i)}}}ons {{{(i)}}}n wh{{{(i)}}}ch they (% style="color:#e74c3c" %)work(%%), accord{{{(i)}}}ng to the def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}on conta{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts. They do not {{{(i)}}}nclude the owner-operators of corporat{{{(i)}}}ons, who are cons{{{(i)}}}dered [[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]] accord{{{(i)}}}ng to ICSE-.
80
81 18. Gross [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] cons{{{(i)}}}sts of:
82
83 * (a) the prof{{{(i)}}}t (or the share of prof{{{(i)}}}t) wh{{{(i)}}}ch {{{(i)}}}s generated by the act{{{(i)}}}v{{{(i)}}}ty, rece{{{(i)}}}ved by the follow{{{(i)}}}ng categor{{{(i)}}}es of [[employed persons>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] as def{{{(i)}}}ned by the ICSE:
84 ** Employers {{{(i)}}}n household market enterpr{{{(i)}}}ses
85 ** Own-account workers {{{(i)}}}n household market enterpr{{{(i)}}}ses w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]
86 ** Dependent contractors
87 ** Contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers and
88 * (b) the amount of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved by [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t through schemes recogn{{{(i)}}}z{{{(i)}}}ng the status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] as a spec{{{(i)}}}f{{{(i)}}}c cond{{{(i)}}}t{{{(i)}}}on for membersh{{{(i)}}}p.
89
90 19. The gross prof{{{(i)}}}t (or the share of prof{{{(i)}}}t) of un{{{(i)}}}ncorporated household enterpr{{{(i)}}}ses {{{(i)}}}s equ{{{(i)}}}valent to gross m{{{(i)}}}xed {{{(i)}}}ncome as def{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts. It corresponds to the value of gross output reduced by operat{{{(i)}}}ng expenses, where:
91
92 * the value of gross output may be def{{{(i)}}}ned as the value of all goods and serv{{{(i)}}}ces produced for the market as well as for own f{{{(i)}}}nal use (market output corresponds to the value of goods and serv{{{(i)}}}ces sold, bartered or prov{{{(i)}}}ded free of charge or at reduced pr{{{(i)}}}ces as payments {{{(i)}}}n k{{{(i)}}}nd to h{{{(i)}}}red labour; product{{{(i)}}}on for own f{{{(i)}}}nal use {{{(i)}}}ncludes the value of goods and serv{{{(i)}}}ces consumed by the household or reta{{{(i)}}}ned for use {{{(i)}}}n future product{{{(i)}}}on); and
93 * operat{{{(i)}}}ng expenses compr{{{(i)}}}se three types of bus{{{(i)}}}ness expend{{{(i)}}}ture: (a) {{{(i)}}}ntermed{{{(i)}}}ate consumpt{{{(i)}}}on (exclud{{{(i)}}}ng, as far as poss{{{(i)}}}ble, expend{{{(i)}}}ture for purely personal or household purposes), (b) [[compensat{{{(i)}}}on of employees>>doc:work{{{(i)}}}ng:Glossary.Compensat{{{(i)}}}on of employees.WebHome]] payable, and (c) taxes on product{{{(i)}}}on payable, m{{{(i)}}}nus subs{{{(i)}}}d{{{(i)}}}es rece{{{(i)}}}ved, {{{(i)}}}f any, as def{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts.
94
95 20. In pr{{{(i)}}}nc{{{(i)}}}ple, prof{{{(i)}}}t (or m{{{(i)}}}xed {{{(i)}}}ncome) should be recorded net of consumpt{{{(i)}}}on of f{{{(i)}}}xed cap{{{(i)}}}tal, {{{(i)}}}.e. after deduct{{{(i)}}}on of the value of consumpt{{{(i)}}}on of product{{{(i)}}}ve assets ({{{(i)}}}.e. structures, mach{{{(i)}}}nery and equ{{{(i)}}}pment, cult{{{(i)}}}vated assets used to produce other products, etc.).
96
97 21. Any contr{{{(i)}}}but{{{(i)}}}ons of those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t to compulsory [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty or ret{{{(i)}}}rement {{{(i)}}}ncome prov{{{(i)}}}s{{{(i)}}}on schemes should be deducted from gross prof{{{(i)}}}t or m{{{(i)}}}xed {{{(i)}}}ncome, {{{(i)}}}n order to avo{{{(i)}}}d subsequent double count{{{(i)}}}ng of {{{(i)}}}ncome.
98
99 22. Where those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t run the{{{(i)}}}r enterpr{{{(i)}}}ses {{{(i)}}}ndependently from other partners and contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers, w{{{(i)}}}th or w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], the prof{{{(i)}}}t corresponds to both the {{{(i)}}}ncome generated by the enterpr{{{(i)}}}se and the entrepreneur's {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]]. Where those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t run the{{{(i)}}}r enterpr{{{(i)}}}ses {{{(i)}}}n partnersh{{{(i)}}}p, the prof{{{(i)}}}t represents a jo{{{(i)}}}nt {{{(i)}}}ncome and [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] should correspond to the share of {{{(i)}}}ncome rece{{{(i)}}}ved by each partner.
100
101 23. [[Employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved by persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t compr{{{(i)}}}se those benef{{{(i)}}}ts wh{{{(i)}}}ch are pa{{{(i)}}}d through schemes organ{{{(i)}}}zed by soc{{{(i)}}}al secur{{{(i)}}}ty, {{{(i)}}}nsurance {{{(i)}}}nst{{{(i)}}}tut{{{(i)}}}ons or the State, wh{{{(i)}}}ch recogn{{{(i)}}}ze the status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] as a spec{{{(i)}}}f{{{(i)}}}c cond{{{(i)}}}t{{{(i)}}}on for membersh{{{(i)}}}p. They may {{{(i)}}}nclude all or some of the follow{{{(i)}}}ng benef{{{(i)}}}ts:
102
103 * current [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty or compulsory {{{(i)}}}nsurance schemes or the State; and
104 * current soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts rece{{{(i)}}}ved by {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals as a result of the{{{(i)}}}r former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t.
105
106 24. Net [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] may be der{{{(i)}}}ved by deduct{{{(i)}}}ng from gross [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], personal d{{{(i)}}}rect taxes and other [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related obl{{{(i)}}}gat{{{(i)}}}ons.
107
108 25. [[Income related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] excludes {{{(i)}}}ncome der{{{(i)}}}ved from [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay, and other sources not related to [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], such as property {{{(i)}}}ncome {{{(i)}}}n the form of {{{(i)}}}nterest, d{{{(i)}}}v{{{(i)}}}dends, {{{(i)}}}ncome attr{{{(i)}}}buted to pr{{{(i)}}}vate {{{(i)}}}nsurance pol{{{(i)}}}cyholders, rents and other forms of property {{{(i)}}}ncome, as well as annu{{{(i)}}}t{{{(i)}}}es, rem{{{(i)}}}ttances, g{{{(i)}}}fts, etc. It also excludes fam{{{(i)}}}ly allowances and other soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts or ass{{{(i)}}}stance (e.g. food stamps, government or commun{{{(i)}}}ty hous{{{(i)}}}ng, free health-care ass{{{(i)}}}stance, etc.) pa{{{(i)}}}d by soc{{{(i)}}}al secur{{{(i)}}}ty schemes or the State w{{{(i)}}}thout regard to the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status (e.g. under un{{{(i)}}}versal schemes w{{{(i)}}}th or w{{{(i)}}}thout means tests).
109
110 26. All the components of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] noted {{{(i)}}}n paragraph 18 are relevant for the analys{{{(i)}}}s of the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng of those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t. Where the object{{{(i)}}}ve {{{(i)}}}s to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for prof{{{(i)}}}t, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts should be excluded.
111
112 = Measurement {{{(i)}}}ssues =
113
114 == Evaluat{{{(i)}}}on of benef{{{(i)}}}ts {{{(i)}}}n k{{{(i)}}}nd rece{{{(i)}}}ved by persons {{{(i)}}}n employment for pay ==
115
116 27. For the purposes of the measurement of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]], benef{{{(i)}}}ts {{{(i)}}}n k{{{(i)}}}nd should be valued {{{(i)}}}n terms of the {{{(i)}}}ncome accru{{{(i)}}}ng to the [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay. Countr{{{(i)}}}es may evaluate these benef{{{(i)}}}ts on the bas{{{(i)}}}s of reta{{{(i)}}}l market pr{{{(i)}}}ces. When prov{{{(i)}}}ded free, the value of {{{(i)}}}ncome {{{(i)}}}n k{{{(i)}}}nd {{{(i)}}}s equal to the full value of the goods and serv{{{(i)}}}ces {{{(i)}}}n quest{{{(i)}}}on. When prov{{{(i)}}}ded at reduced pr{{{(i)}}}ces, the value of {{{(i)}}}ncome {{{(i)}}}n k{{{(i)}}}nd {{{(i)}}}s equal to the d{{{(i)}}}fference between the full value and the amount pa{{{(i)}}}d by the rec{{{(i)}}}p{{{(i)}}}ent.
117
118 == Treatment of occupat{{{(i)}}}onal expend{{{(i)}}}ture of persons {{{(i)}}}n employment for pay ==
119
120 28. Desp{{{(i)}}}te the fact that [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] and owner-operators of corporat{{{(i)}}}ons may {{{(i)}}}ncur spec{{{(i)}}}f{{{(i)}}}c expenses assoc{{{(i)}}}ated w{{{(i)}}}th (% style="color:#e74c3c" %)work{{{(i)}}}ng(%%), wh{{{(i)}}}ch counterbalance part of the [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] and benef{{{(i)}}}ts rece{{{(i)}}}ved, [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] should be recorded gross of [[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]]’s occupat{{{(i)}}}onal expend{{{(i)}}}ture.
121
122 == Operat{{{(i)}}}onal approach to the measurement of {{{(i)}}}ncome related to employment for prof{{{(i)}}}t ==
123
124 29. In v{{{(i)}}}ew of the heterogene{{{(i)}}}ty of those {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t and the complex{{{(i)}}}ty of measurement of net {{{(i)}}}ncome of un{{{(i)}}}ncorporated enterpr{{{(i)}}}ses, the measurement of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] should be phased {{{(i)}}}nto nat{{{(i)}}}onal programmes of stat{{{(i)}}}st{{{(i)}}}cs over an extended per{{{(i)}}}od of t{{{(i)}}}me. In the {{{(i)}}}n{{{(i)}}}t{{{(i)}}}al phase, countr{{{(i)}}}es should endeavour to {{{(i)}}}dent{{{(i)}}}fy and measure the {{{(i)}}}ncome rece{{{(i)}}}ved by two groups of [[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]]:
125
126 * (a) The f{{{(i)}}}rst group cons{{{(i)}}}sts of persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t operat{{{(i)}}}ng the{{{(i)}}}r enterpr{{{(i)}}}ses w{{{(i)}}}th l{{{(i)}}}ttle or negl{{{(i)}}}g{{{(i)}}}ble cap{{{(i)}}}tal {{{(i)}}}nput, who produce goods and serv{{{(i)}}}ces {{{(i)}}}n a s{{{(i)}}}m{{{(i)}}}lar way to [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] (such as those engaged {{{(i)}}}n crafts or serv{{{(i)}}}ces, whether {{{(i)}}}n the formal or the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]]). The {{{(i)}}}ncome they rece{{{(i)}}}ve {{{(i)}}}s mostly a return to the{{{(i)}}}r labour {{{(i)}}}nput and the gross m{{{(i)}}}xed {{{(i)}}}ncome of the enterpr{{{(i)}}}se {{{(i)}}}s a close est{{{(i)}}}mate of net m{{{(i)}}}xed {{{(i)}}}ncome.
127 * (b) The second group cons{{{(i)}}}sts of persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t whose act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es {{{(i)}}}nvolve an {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}able amount of cap{{{(i)}}}tal for the product{{{(i)}}}on and generat{{{(i)}}}on of {{{(i)}}}ncome (such as profess{{{(i)}}}onal workers {{{(i)}}}n the formal sector or workshops {{{(i)}}}n the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]]). In th{{{(i)}}}s case, efforts should be made to quant{{{(i)}}}fy the amount of cap{{{(i)}}}tal used to generate the {{{(i)}}}ncome and to der{{{(i)}}}ve net m{{{(i)}}}xed {{{(i)}}}ncome. For th{{{(i)}}}s purpose, data on the consumpt{{{(i)}}}on of product{{{(i)}}}ve assets ({{{(i)}}}.e. structures, mach{{{(i)}}}nery or equ{{{(i)}}}pment, cult{{{(i)}}}vated assets such as trees or an{{{(i)}}}mals used to produce other products such as fru{{{(i)}}}t or da{{{(i)}}}ry products, etc.) should, {{{(i)}}}n pr{{{(i)}}}nc{{{(i)}}}ple, be collected. Consumpt{{{(i)}}}on of product{{{(i)}}}ve assets may be valued through an est{{{(i)}}}mate of deprec{{{(i)}}}at{{{(i)}}}on, accord{{{(i)}}}ng to the bus{{{(i)}}}ness account{{{(i)}}}ng rules {{{(i)}}}n force {{{(i)}}}n each country, or accord{{{(i)}}}ng to the methods conta{{{(i)}}}ned {{{(i)}}}n the System of Nat{{{(i)}}}onal Accounts. Due account should also be taken of the source of data and data collect{{{(i)}}}on methods. Where {{{(i)}}}t {{{(i)}}}s not poss{{{(i)}}}ble to obta{{{(i)}}}n rel{{{(i)}}}able data on consumpt{{{(i)}}}on of f{{{(i)}}}xed cap{{{(i)}}}tal from [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t, net [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] may have to be der{{{(i)}}}ved by means of analyt{{{(i)}}}cal methods.
128
129 30. When measur{{{(i)}}}ng [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] {{{(i)}}}n the [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]], spec{{{(i)}}}al attent{{{(i)}}}on needs to be pa{{{(i)}}}d to the part{{{(i)}}}cular c{{{(i)}}}rcumstances of collect{{{(i)}}}ng {{{(i)}}}ncome data from enterpr{{{(i)}}}ses {{{(i)}}}n th{{{(i)}}}s sector, due account be{{{(i)}}}ng taken of the gu{{{(i)}}}del{{{(i)}}}nes conta{{{(i)}}}ned {{{(i)}}}n the resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs on the {{{(i)}}}nformal economy adopted by the 21st ICLS.
130
131 == Cho{{{(i)}}}ce of method for record{{{(i)}}}ng {{{(i)}}}ncome related to employment for prof{{{(i)}}}t ==
132
133 31. The cho{{{(i)}}}ce of an account{{{(i)}}}ng techn{{{(i)}}}que to measure [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] should take {{{(i)}}}nto account the c{{{(i)}}}rcumstances {{{(i)}}}n wh{{{(i)}}}ch those [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t operate the{{{(i)}}}r bus{{{(i)}}}ness and the measurement object{{{(i)}}}ve. Two major techn{{{(i)}}}ques can be used:
134
135 * ({{{(i)}}} ) Accruals account{{{(i)}}}ng, wh{{{(i)}}}ch measures the prof{{{(i)}}}t earned dur{{{(i)}}}ng the reference per{{{(i)}}}od, by tak{{{(i)}}}ng {{{(i)}}}nto account rece{{{(i)}}}pts and expenses relevant to that per{{{(i)}}}od, {{{(i)}}}rrespect{{{(i)}}}ve of whether or not they have actually been rece{{{(i)}}}ved or defrayed. Th{{{(i)}}}s techn{{{(i)}}}que measures the prof{{{(i)}}}tab{{{(i)}}}l{{{(i)}}}ty or econom{{{(i)}}}c performance of the enterpr{{{(i)}}}se and, as such, could be favoured when the object{{{(i)}}}ve {{{(i)}}}s to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for prof{{{(i)}}}t. It {{{(i)}}}s also the approach favoured by the SNA.
136 * ({{{(i)}}}{{{(i)}}}) The cash-flow techn{{{(i)}}}que, wh{{{(i)}}}ch measures actual cash rece{{{(i)}}}ved ({{{(i)}}}nclud{{{(i)}}}ng the value of product{{{(i)}}}on for own use) and pa{{{(i)}}}d out ({{{(i)}}}nclud{{{(i)}}}ng the value of product{{{(i)}}}on g{{{(i)}}}ven out free or at reduced pr{{{(i)}}}ces) dur{{{(i)}}}ng the reference per{{{(i)}}}od. Th{{{(i)}}}s techn{{{(i)}}}que prov{{{(i)}}}des a better {{{(i)}}}nd{{{(i)}}}cator of the amounts of {{{(i)}}}ncome actually ava{{{(i)}}}lable to [[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]] to meet l{{{(i)}}}v{{{(i)}}}ng expenses. Where data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome are furn{{{(i)}}}shed by those {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t themselves {{{(i)}}}n the absence of bus{{{(i)}}}ness accounts, {{{(i)}}}t {{{(i)}}}s generally eas{{{(i)}}}er for them to prov{{{(i)}}}de a s{{{(i)}}}mple summary of cash rece{{{(i)}}}ved and pa{{{(i)}}}d {{{(i)}}}n the assessment per{{{(i)}}}od ({{{(i)}}}.e. gross rece{{{(i)}}}pts m{{{(i)}}}nus expend{{{(i)}}}ture).
137
138 32. These d{{{(i)}}}fferent techn{{{(i)}}}ques may produce d{{{(i)}}}fferent results. In determ{{{(i)}}}n{{{(i)}}}ng the method used to record [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], cons{{{(i)}}}derat{{{(i)}}}on should be g{{{(i)}}}ven to the procedures recommended by nat{{{(i)}}}onal tax author{{{(i)}}}t{{{(i)}}}es, the sources of data and the methods of data collect{{{(i)}}}on.
139
140 == Valuat{{{(i)}}}on of own product{{{(i)}}}on consumed by workers {{{(i)}}}n employment for prof{{{(i)}}}t ==
141
142 33. The part of goods and serv{{{(i)}}}ces produced and consumed by [[workers {{{(i)}}}n employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for prof{{{(i)}}}t.WebHome]] and the{{{(i)}}}r fam{{{(i)}}}ly members should be valued {{{(i)}}}n terms of the bas{{{(i)}}}c pr{{{(i)}}}ces of s{{{(i)}}}m{{{(i)}}}lar products sold on the market or of the{{{(i)}}}r cost of product{{{(i)}}}on {{{(i)}}}f no su{{{(i)}}}table bas{{{(i)}}}c pr{{{(i)}}}ces are ava{{{(i)}}}lable, as def{{{(i)}}}ned {{{(i)}}}n the SNA. In the absence of these pr{{{(i)}}}ces, reta{{{(i)}}}l market pr{{{(i)}}}ces could be used. Such consumpt{{{(i)}}}on of own product{{{(i)}}}on {{{(i)}}}s s{{{(i)}}}m{{{(i)}}}lar to payments {{{(i)}}}n k{{{(i)}}}nd rece{{{(i)}}}ved by [[workers {{{(i)}}}n employment for pay>>doc:work{{{(i)}}}ng:Glossary.Workers {{{(i)}}}n employment for pay.WebHome]].
143
144 == Treatment of losses of workers {{{(i)}}}n employment for prof{{{(i)}}}t ==
145
146 34. [[Jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for prof{{{(i)}}}t may, over a g{{{(i)}}}ven reference per{{{(i)}}}od, produce a f{{{(i)}}}nanc{{{(i)}}}al loss {{{(i)}}}nstead of {{{(i)}}}ncome or prof{{{(i)}}}t. Losses should be reflected {{{(i)}}}n the measurement of [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]] and evaluated as negat{{{(i)}}}ve {{{(i)}}}ncome.
147
148 = Stat{{{(i)}}}st{{{(i)}}}cal un{{{(i)}}}ts =
149
150 35. Two bas{{{(i)}}}c observat{{{(i)}}}on un{{{(i)}}}ts are relevant to the measurement of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, depend{{{(i)}}}ng on the object{{{(i)}}}ve pursued: the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual person.
151
152 36. For the measurement of the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, the //[[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], //as def{{{(i)}}}ned {{{(i)}}}n ICSE, {{{(i)}}}s the bas{{{(i)}}}c ent{{{(i)}}}ty on wh{{{(i)}}}ch {{{(i)}}}nformat{{{(i)}}}on {{{(i)}}}s to be collected and analysed. [[Jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] can be for pay or for prof{{{(i)}}}t, wh{{{(i)}}}ch can be character{{{(i)}}}zed by {{{(i)}}}ndustry, occupat{{{(i)}}}on and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status, coded at the most deta{{{(i)}}}led level of nat{{{(i)}}}onal or {{{(i)}}}nternat{{{(i)}}}onal class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons.
153
154 37. When the object{{{(i)}}}ve {{{(i)}}}s the analys{{{(i)}}}s of the [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng of the populat{{{(i)}}}on concerned, the des{{{(i)}}}rable un{{{(i)}}}t {{{(i)}}}s the //{{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual person. //The {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual {{{(i)}}}s also relevant when analys{{{(i)}}}ng the relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome and educat{{{(i)}}}onal ach{{{(i)}}}evements, sen{{{(i)}}}or{{{(i)}}}ty {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], (% style="color:#e74c3c" %)work(%%) durat{{{(i)}}}on, etc. An {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual may be engaged {{{(i)}}}n a s{{{(i)}}}ngle [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], have mult{{{(i)}}}ple [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay or for prof{{{(i)}}}t, or own and operate more than one un{{{(i)}}}ncorporated enterpr{{{(i)}}}se, s{{{(i)}}}multaneously or consecut{{{(i)}}}vely w{{{(i)}}}th{{{(i)}}}n a g{{{(i)}}}ven reference per{{{(i)}}}od. From the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual's standpo{{{(i)}}}nt, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome corresponds to the sum of all {{{(i)}}}ncomes generated by all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] as well as {{{(i)}}}ncome from former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]].
155
156 = Reference per{{{(i)}}}od =
157
158 38. In measur{{{(i)}}}ng [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and for prof{{{(i)}}}t, account should be taken of the seasonal var{{{(i)}}}at{{{(i)}}}ons wh{{{(i)}}}ch affect the rece{{{(i)}}}pt of {{{(i)}}}ncome, the fluctuat{{{(i)}}}ons {{{(i)}}}n (% style="color:#e74c3c" %)work(%%) {{{(i)}}}ntens{{{(i)}}}ty of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, and the poss{{{(i)}}}ble comb{{{(i)}}}nat{{{(i)}}}on of mult{{{(i)}}}ple act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es and per{{{(i)}}}ods of act{{{(i)}}}v{{{(i)}}}ty and {{{(i)}}}nact{{{(i)}}}v{{{(i)}}}ty of the populat{{{(i)}}}on concerned. For th{{{(i)}}}s purpose, [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and for prof{{{(i)}}}t should be measured over a long reference per{{{(i)}}}od, such as a full year.
159
160 39. For data collect{{{(i)}}}on purposes, [[shorter reference per{{{(i)}}}ods>>doc:work{{{(i)}}}ng:Glossary.Short Reference Per{{{(i)}}}od.WebHome]], such as a month or a quarter, may be used. D{{{(i)}}}fferent act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es and [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] may requ{{{(i)}}}re d{{{(i)}}}fferent reference per{{{(i)}}}ods, such as a month for regular fullt{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay, complemented by data on add{{{(i)}}}t{{{(i)}}}onal annual rece{{{(i)}}}pts, or a crop season {{{(i)}}}n agr{{{(i)}}}cultural [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t. For analyt{{{(i)}}}cal purposes, data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome referr{{{(i)}}}ng to [[short reference per{{{(i)}}}ods>>doc:work{{{(i)}}}ng:Glossary.Short Reference Per{{{(i)}}}od.WebHome]] should be aggregated over the long reference per{{{(i)}}}od ment{{{(i)}}}oned above.
161
162 = Data requ{{{(i)}}}rements =
163
164 40. For the measurement of the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], there should be cons{{{(i)}}}stency between the data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}n a g{{{(i)}}}ven [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the data on {{{(i)}}}ncome generated by that [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]. Data should therefore be collected on: the character{{{(i)}}}st{{{(i)}}}cs of the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] ({{{(i)}}}ndustry, occupat{{{(i)}}}on, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] status), type of enterpr{{{(i)}}}se ({{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual enterpr{{{(i)}}}se, partnersh{{{(i)}}}p, corporat{{{(i)}}}on, etc.), [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] s{{{(i)}}}ze and sector (e.g. {{{(i)}}}nformal or formal sector, publ{{{(i)}}}c or pr{{{(i)}}}vate sector); ({{{(i)}}}{{{(i)}}}) the volume of labour {{{(i)}}}nput {{{(i)}}}n the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] (durat{{{(i)}}}on of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and t{{{(i)}}}me (% style="color:#e74c3c" %)worked(%%)); and ({{{(i)}}}{{{(i)}}}{{{(i)}}}) the amount of {{{(i)}}}ncome generated by that [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]].
165
166 41. In order to analyse the relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and the well-be{{{(i)}}}ng of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, data are needed for each person: separately on the ma{{{(i)}}}n and any add{{{(i)}}}t{{{(i)}}}onal [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] carr{{{(i)}}}ed out dur{{{(i)}}}ng the reference per{{{(i)}}}od; ({{{(i)}}}{{{(i)}}}) the {{{(i)}}}ncome der{{{(i)}}}ved from each of these [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]; ({{{(i)}}}{{{(i)}}}{{{(i)}}}) the soc{{{(i)}}}o-econom{{{(i)}}}c character{{{(i)}}}st{{{(i)}}}cs of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals: age, sex, educat{{{(i)}}}on and sk{{{(i)}}}ll level, etc.; and ({{{(i)}}}v) any spells of [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]] or per{{{(i)}}}ods of be{{{(i)}}}ng out of the [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] that an {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual may have exper{{{(i)}}}enced dur{{{(i)}}}ng the g{{{(i)}}}ven reference per{{{(i)}}}od.
167
168 = Measurement of work{{{(i)}}}ng t{{{(i)}}}me {{{(i)}}}n employment =
169
170 42. One of the requ{{{(i)}}}rements of the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome {{{(i)}}}s that the part of the {{{(i)}}}ncome d{{{(i)}}}rectly generated by a [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] be related to the [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] wh{{{(i)}}}ch has gone {{{(i)}}}nto that [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]. Income and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] data should therefore refer, or be convert{{{(i)}}}ble, to the same per{{{(i)}}}od.
171
172 43. For each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] should be, expressed {{{(i)}}}n the number of hours, days, weeks, etc., dur{{{(i)}}}ng wh{{{(i)}}}ch the act{{{(i)}}}v{{{(i)}}}ty has been carr{{{(i)}}}ed out. Where the act{{{(i)}}}v{{{(i)}}}ty {{{(i)}}}s carr{{{(i)}}}ed out by several contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers and {{{(i)}}}ncome {{{(i)}}}s the result of a jo{{{(i)}}}nt labour {{{(i)}}}nput (e.g. {{{(i)}}}n household enterpr{{{(i)}}}ses), efforts should be made to measure the number of hours, days, weeks, etc., (% style="color:#e74c3c" %)worked(%%) by each member.
173
174 44. At the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual level, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be measured for each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] carr{{{(i)}}}ed out dur{{{(i)}}}ng the reference per{{{(i)}}}od, whether {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for pay or for prof{{{(i)}}}t, together w{{{(i)}}}th the correspond{{{(i)}}}ng labour {{{(i)}}}nput {{{(i)}}}n each act{{{(i)}}}v{{{(i)}}}ty. Dur{{{(i)}}}ng a one-year reference per{{{(i)}}}od, {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals may be, for d{{{(i)}}}fferent per{{{(i)}}}ods, [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]], [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] and out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] dur{{{(i)}}}ng wh{{{(i)}}}ch some or no [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome accrues. Each of these per{{{(i)}}}ods should be {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed, account be{{{(i)}}}ng taken of all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] performed, {{{(i)}}}nclud{{{(i)}}}ng casual or s{{{(i)}}}multaneous [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. The ma{{{(i)}}}n s{{{(i)}}}tuat{{{(i)}}}ons may be class{{{(i)}}}f{{{(i)}}}ed {{{(i)}}}nto broad categor{{{(i)}}}es relevant to the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related wellbe{{{(i)}}}ng (or hardsh{{{(i)}}}p).
175
176 == Measurement of hours of work ==
177
178 45. The measurement of hours of (% style="color:#e74c3c" %)work(%%) {{{(i)}}}s dealt w{{{(i)}}}th {{{(i)}}}n the resolut{{{(i)}}}on concern{{{(i)}}}ng the measurement of [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] adopted by the 18^^th^^ ICLS {{{(i)}}}n 2008. The [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] concepts def{{{(i)}}}ned {{{(i)}}}n th{{{(i)}}}s resolut{{{(i)}}}on are relevant for the measurement and analys{{{(i)}}}s of employmentrelated {{{(i)}}}ncome, and countr{{{(i)}}}es should a{{{(i)}}}m at apply{{{(i)}}}ng them to produce [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] stat{{{(i)}}}st{{{(i)}}}cs.
179
180 46. Hours of (% style="color:#e74c3c" %)work(%%) should be {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}ed for each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] separately for [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]-level analys{{{(i)}}}s and for all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for person-level analys{{{(i)}}}s.
181
182 = Data sources =
183
184 47. The collect{{{(i)}}}on of data on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t should be based on the regular nat{{{(i)}}}onal stat{{{(i)}}}st{{{(i)}}}cal programmes, us{{{(i)}}}ng all ava{{{(i)}}}lable sources.
185
186 48. One such source could be general or spec{{{(i)}}}al{{{(i)}}}zed household surveys, w{{{(i)}}}th {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual household members as observat{{{(i)}}}on un{{{(i)}}}ts.
187
188 49. Other sources of data {{{(i)}}}nclude establ{{{(i)}}}shment surveys, adm{{{(i)}}}n{{{(i)}}}strat{{{(i)}}}ve records (such as {{{(i)}}}ncome tax and soc{{{(i)}}}al secur{{{(i)}}}ty records), [[{{{(i)}}}nformal sector>>doc:work{{{(i)}}}ng:Glossary.Informal sector.WebHome]] surveys (such as m{{{(i)}}}xed surveys, accord{{{(i)}}}ng to the gu{{{(i)}}}del{{{(i)}}}nes conta{{{(i)}}}ned {{{(i)}}}n the ILO resolut{{{(i)}}}on concern{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs on the {{{(i)}}}nformal economy adopted by the 21st ICLS), agr{{{(i)}}}cultural surveys, surveys of small econom{{{(i)}}}c un{{{(i)}}}ts and populat{{{(i)}}}on censuses.
189
190 50. The cho{{{(i)}}}ce of the appropr{{{(i)}}}ate sources of data should be based on the results of a cost-benef{{{(i)}}}t analys{{{(i)}}}s, tak{{{(i)}}}ng {{{(i)}}}nto account factors such as the des{{{(i)}}}red accuracy and deta{{{(i)}}}ls requ{{{(i)}}}red from the results, the ava{{{(i)}}}lab{{{(i)}}}l{{{(i)}}}ty of d{{{(i)}}}fferent sources, the ex{{{(i)}}}stence and des{{{(i)}}}gn of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] or other household surveys and the feas{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty of add{{{(i)}}}ng new top{{{(i)}}}cs to these surveys or of launch{{{(i)}}}ng separate surveys, and the response burden (part{{{(i)}}}cularly for the populat{{{(i)}}}on census where quest{{{(i)}}}onna{{{(i)}}}re content must typ{{{(i)}}}cally be l{{{(i)}}}m{{{(i)}}}ted).
191
192 51. Several sources may be used for the collect{{{(i)}}}on of data on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome. The use of d{{{(i)}}}fferent sources equally enables the compar{{{(i)}}}son of the data and the evaluat{{{(i)}}}on of {{{(i)}}}ts qual{{{(i)}}}ty.
193
194 52. [[Labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] surveys wh{{{(i)}}}ch collect data on {{{(i)}}}ncome const{{{(i)}}}tute an essent{{{(i)}}}al source of data on the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and {{{(i)}}}ts l{{{(i)}}}nks to the labour market act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals. Add{{{(i)}}}t{{{(i)}}}onal var{{{(i)}}}ables and appropr{{{(i)}}}ate quest{{{(i)}}}ons accompan{{{(i)}}}ed by deta{{{(i)}}}led {{{(i)}}}nstruct{{{(i)}}}ons addressed to all {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, {{{(i)}}}nclud{{{(i)}}}ng those not [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] at the survey date, may, {{{(i)}}}n pr{{{(i)}}}nc{{{(i)}}}ple, cover nearly all {{{(i)}}}ncome dur{{{(i)}}}ng a g{{{(i)}}}ven per{{{(i)}}}od, {{{(i)}}}nclud{{{(i)}}}ng those employmentrelated benef{{{(i)}}}ts rece{{{(i)}}}ved from sources other than the employer and as a result of current or former [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] (e.g. rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty or {{{(i)}}}nsurance schemes or the State). Income data should be l{{{(i)}}}nked to each person's educat{{{(i)}}}onal and other character{{{(i)}}}st{{{(i)}}}cs, for each act{{{(i)}}}v{{{(i)}}}ty and occupat{{{(i)}}}on, {{{(i)}}}n order to establ{{{(i)}}}sh the l{{{(i)}}}nk between {{{(i)}}}ncome and type of occupat{{{(i)}}}on, type of contract, sk{{{(i)}}}ll level, durat{{{(i)}}}on of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]], sen{{{(i)}}}or{{{(i)}}}ty {{{(i)}}}n trade or occupat{{{(i)}}}on, or other character{{{(i)}}}st{{{(i)}}}cs of {{{(i)}}}nterest.
195
196 53. Household budget and household {{{(i)}}}ncome and expend{{{(i)}}}ture surveys are part{{{(i)}}}cularly su{{{(i)}}}table for collect{{{(i)}}}ng data on all types of {{{(i)}}}ncome, {{{(i)}}}nclud{{{(i)}}}ng {{{(i)}}}ncome components {{{(i)}}}n cash, {{{(i)}}}n k{{{(i)}}}nd and {{{(i)}}}n serv{{{(i)}}}ces, and {{{(i)}}}ncome deduct{{{(i)}}}ons. Spec{{{(i)}}}al care should be taken {{{(i)}}}n such surveys to better {{{(i)}}}dent{{{(i)}}}fy the relat{{{(i)}}}onsh{{{(i)}}}p between {{{(i)}}}ncome and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. In part{{{(i)}}}cular, deta{{{(i)}}}led {{{(i)}}}nformat{{{(i)}}}on on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t should be collected {{{(i)}}}n respect of each act{{{(i)}}}v{{{(i)}}}ty performed or [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] held by each household member, together w{{{(i)}}}th the correspond{{{(i)}}}ng volume of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] {{{(i)}}}n terms of hours of (% style="color:#e74c3c" %)work(%%).
197
198 54. In order to {{{(i)}}}mprove the qual{{{(i)}}}ty and relevance of {{{(i)}}}ncome-related quest{{{(i)}}}ons {{{(i)}}}n [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] and other household surveys, efforts should be made {{{(i)}}}n part{{{(i)}}}cular:
199
200 * to collect {{{(i)}}}ncome data d{{{(i)}}}rectly from the persons concerned and avo{{{(i)}}}d the use of proxy respondents as much as poss{{{(i)}}}ble;
201 * to obta{{{(i)}}}n d{{{(i)}}}saggregated data on the components of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome and l{{{(i)}}}nk {{{(i)}}}ncome to [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] {{{(i)}}}n each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and for each {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual member covered by the survey;
202 * to reduce recall errors and p{{{(i)}}}npo{{{(i)}}}nt the seasonal character{{{(i)}}}st{{{(i)}}}cs of certa{{{(i)}}}n [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] us{{{(i)}}}ng var{{{(i)}}}ous solut{{{(i)}}}ons, such as conduct{{{(i)}}}ng repeated surveys or surveys w{{{(i)}}}th a sample spread over the year and a [[shorter reference per{{{(i)}}}od>>doc:work{{{(i)}}}ng:Glossary.Short Reference Per{{{(i)}}}od.WebHome]] such as a quarter or a season; us{{{(i)}}}ng the month-to-month recall approach to obta{{{(i)}}}n {{{(i)}}}nformat{{{(i)}}}on on each of the 12 months of the reference per{{{(i)}}}od; f{{{(i)}}}x{{{(i)}}}ng data collect{{{(i)}}}on at a t{{{(i)}}}me wh{{{(i)}}}ch co{{{(i)}}}nc{{{(i)}}}des w{{{(i)}}}th the collect{{{(i)}}}on of {{{(i)}}}ncome data for {{{(i)}}}ncome tax and soc{{{(i)}}}al secur{{{(i)}}}ty purposes, etc.
203
204 One of the l{{{(i)}}}m{{{(i)}}}tat{{{(i)}}}ons of household surveys {{{(i)}}}s that {{{(i)}}}ncome can usually only be measured net, {{{(i)}}}.e. after deduct{{{(i)}}}on of soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons, {{{(i)}}}ncome taxes, etc.
205
206 55. Establ{{{(i)}}}shment surveys can also serve as a bas{{{(i)}}}s for the collect{{{(i)}}}on of data on those components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] rece{{{(i)}}}ved d{{{(i)}}}rectly from the employer. For the purpose of measur{{{(i)}}}ng [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome, the coverage of trad{{{(i)}}}t{{{(i)}}}onal establ{{{(i)}}}shment surveys should be extended, or spec{{{(i)}}}ally des{{{(i)}}}gned surveys should be carr{{{(i)}}}ed out to cover small establ{{{(i)}}}shments, and household enterpr{{{(i)}}}ses w{{{(i)}}}th [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], and ({{{(i)}}}{{{(i)}}}) to {{{(i)}}}nclude and {{{(i)}}}dent{{{(i)}}}fy separately permanent, f{{{(i)}}}xed-term, short-term and casual [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]; pa{{{(i)}}}d apprent{{{(i)}}}ces and {{{(i)}}}nterns; employers {{{(i)}}}n corporat{{{(i)}}}ons and owner-operators of corporat{{{(i)}}}ons w{{{(i)}}}thout [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], along w{{{(i)}}}th add{{{(i)}}}t{{{(i)}}}onal character{{{(i)}}}st{{{(i)}}}cs of {{{(i)}}}nterest such as part-t{{{(i)}}}me nature of the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the related volume of [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]. For the comp{{{(i)}}}lat{{{(i)}}}on of structural {{{(i)}}}nd{{{(i)}}}cators on {{{(i)}}}ncome related to pay, structural surveys of [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], wh{{{(i)}}}ch enable {{{(i)}}}nformat{{{(i)}}}on to be collected on {{{(i)}}}ncome levels and trends accord{{{(i)}}}ng to deta{{{(i)}}}led [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' character{{{(i)}}}st{{{(i)}}}cs (sex, age, occupat{{{(i)}}}on, cond{{{(i)}}}t{{{(i)}}}ons of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], etc.) are the most appropr{{{(i)}}}ate establ{{{(i)}}}shment surveys for the comp{{{(i)}}}lat{{{(i)}}}on of data on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]].
207
208 56. When the {{{(i)}}}nformat{{{(i)}}}on collected {{{(i)}}}n establ{{{(i)}}}shment surveys {{{(i)}}}s supplemented by data drawn from other sources, such as tax and soc{{{(i)}}}al secur{{{(i)}}}ty records, the soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts should relate to the same set of [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] for whom total remunerat{{{(i)}}}on data have been collected from the establ{{{(i)}}}shments.
209
210 57. In order to allev{{{(i)}}}ate the d{{{(i)}}}ff{{{(i)}}}cult{{{(i)}}}es exper{{{(i)}}}enced {{{(i)}}}n f{{{(i)}}}eld surveys {{{(i)}}}n general, related to the reluctance of {{{(i)}}}nterv{{{(i)}}}ewed persons to prov{{{(i)}}}de {{{(i)}}}ncome data, the d{{{(i)}}}ff{{{(i)}}}culty {{{(i)}}}n quant{{{(i)}}}fy{{{(i)}}}ng nonmonetary {{{(i)}}}ncome, the relat{{{(i)}}}vely heavy workload for the stat{{{(i)}}}st{{{(i)}}}cal agenc{{{(i)}}}es and the r{{{(i)}}}sk of {{{(i)}}}naccurate responses, extra care should be taken {{{(i)}}}n the preparatory phase, {{{(i)}}}.e. {{{(i)}}}n the concept{{{(i)}}}on of appropr{{{(i)}}}ate def{{{(i)}}}n{{{(i)}}}t{{{(i)}}}ons and gu{{{(i)}}}del{{{(i)}}}nes, the draft{{{(i)}}}ng of d{{{(i)}}}rect{{{(i)}}}ves and the tra{{{(i)}}}n{{{(i)}}}ng of off{{{(i)}}}cers. At a subsequent stage, spec{{{(i)}}}al attent{{{(i)}}}on should be pa{{{(i)}}}d to the analys{{{(i)}}}s and {{{(i)}}}nterpretat{{{(i)}}}on of the result{{{(i)}}}ng {{{(i)}}}ncome data and total and {{{(i)}}}tem nonresponse should be partly compensated through adjustment procedures.
211
212 = Data comp{{{(i)}}}lat{{{(i)}}}on =
213
214 58. In order to measure the {{{(i)}}}ncome-generat{{{(i)}}}ng capac{{{(i)}}}ty of d{{{(i)}}}fferent [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] or econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es, [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be related to the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] var{{{(i)}}}ables (regular/casual, full/partt{{{(i)}}}me, etc.) and measured w{{{(i)}}}th{{{(i)}}}n the framework of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] durat{{{(i)}}}on and [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]].
215
216 59. In order to assess [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related well-be{{{(i)}}}ng, data should be collected on {{{(i)}}}ncome der{{{(i)}}}ved from all [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] for each person. For each [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]], {{{(i)}}}ncome data should be collected along w{{{(i)}}}th the {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual's status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], the length of the reference per{{{(i)}}}od to wh{{{(i)}}}ch the {{{(i)}}}ncome refers, [[work{{{(i)}}}ng t{{{(i)}}}me>>doc:work{{{(i)}}}ng:Glossary.Work{{{(i)}}}ng T{{{(i)}}}me.WebHome]] {{{(i)}}}n hours, days, months, etc., where relevant.
217
218 60. Data should be collected on the components, as well as on the aggregate, of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t, along the follow{{{(i)}}}ng l{{{(i)}}}nes:
219
220 * (a) Gross [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]], exclud{{{(i)}}}ng soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons as {{{(i)}}}n paragraph 12:
221 ** total cash remunerat{{{(i)}}}on;
222 *** total {{{(i)}}}mputed value of remunerat{{{(i)}}}on {{{(i)}}}n k{{{(i)}}}nd and serv{{{(i)}}}ces;
223 *** prof{{{(i)}}}t-related pay;
224 *** [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts:
225 **** rece{{{(i)}}}ved from employer;
226 **** rece{{{(i)}}}ved from soc{{{(i)}}}al secur{{{(i)}}}ty and {{{(i)}}}nsurance schemes or the State.
227 * (b) Gross [[{{{(i)}}}ncome related to employment for prof{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for prof{{{(i)}}}t.WebHome]], exclud{{{(i)}}}ng soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons as {{{(i)}}}n paragraph 21:
228 ** gross prof{{{(i)}}}t or where relevant gross output less operat{{{(i)}}}ng expenses;
229 ** consumpt{{{(i)}}}on of f{{{(i)}}}xed cap{{{(i)}}}tal/deprec{{{(i)}}}at{{{(i)}}}on;
230 ** net prof{{{(i)}}}t (or share of prof{{{(i)}}}t);
231 ** [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related soc{{{(i)}}}al secur{{{(i)}}}ty benef{{{(i)}}}ts.
232
233 = Data class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on =
234
235 61. Stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be class{{{(i)}}}f{{{(i)}}}ed by econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty, status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and occupat{{{(i)}}}on or occupat{{{(i)}}}onal group, at least accord{{{(i)}}}ng to the major groups and categor{{{(i)}}}es of the most recent vers{{{(i)}}}on of the relevant {{{(i)}}}nternat{{{(i)}}}onal class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons. These stat{{{(i)}}}st{{{(i)}}}cs should be systemat{{{(i)}}}cally d{{{(i)}}}saggregated by sex {{{(i)}}}n all analyses. Other {{{(i)}}}mportant var{{{(i)}}}ables for cross-class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons of data on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or for prof{{{(i)}}}t are sex, age, level of educat{{{(i)}}}on, level of sk{{{(i)}}}ll, sen{{{(i)}}}or{{{(i)}}}ty {{{(i)}}}n [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] and the formal or {{{(i)}}}nformal status of the [[job>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]].
236
237 62. D{{{(i)}}}saggregat{{{(i)}}}ons of the ma{{{(i)}}}n status {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] categor{{{(i)}}}es, as def{{{(i)}}}ned {{{(i)}}}n ICSE accord{{{(i)}}}ng to the type of econom{{{(i)}}}c r{{{(i)}}}sk, may be relevant {{{(i)}}}n order to d{{{(i)}}}st{{{(i)}}}ngu{{{(i)}}}sh spec{{{(i)}}}f{{{(i)}}}c groups such as owner-operators of corporat{{{(i)}}}ons from [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], employers from other {{{(i)}}}ndependent workers, permanent [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] from temporary, seasonal or casual [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]], etc.
238
239 63. In order to measure the relat{{{(i)}}}onsh{{{(i)}}}p between [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] and {{{(i)}}}ncome, account should be taken of all act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es performed dur{{{(i)}}}ng the reference year, {{{(i)}}}nclud{{{(i)}}}ng s{{{(i)}}}multaneous [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]]. The [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] exper{{{(i)}}}ence of {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals dur{{{(i)}}}ng the reference per{{{(i)}}}od may be assessed through the {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of per{{{(i)}}}ods when they were [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] (full or part t{{{(i)}}}me), [[unemployed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Unemployment.WebHome]] and out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]]. At the aggregate level, the ma{{{(i)}}}n s{{{(i)}}}tuat{{{(i)}}}ons may be regrouped {{{(i)}}}nto broad categor{{{(i)}}}es relevant to the measurement of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related wellbe{{{(i)}}}ng, such as:
240
241 * full-year/full-t{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]];
242 * part-year/part-t{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] w{{{(i)}}}th no [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]]:
243 ** for voluntary reasons;
244 ** for {{{(i)}}}nvoluntary reasons;
245 * part-year [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] w{{{(i)}}}th some [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]];
246 ** ma{{{(i)}}}nly [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]]:
247 ** w{{{(i)}}}th some [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]];
248 ** w{{{(i)}}}thout [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]];
249 * ma{{{(i)}}}nly out of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] w{{{(i)}}}th some [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]].
250
251 64. Further var{{{(i)}}}ables may be {{{(i)}}}ntroduced, such as length of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], spells and durat{{{(i)}}}on of [[unemployment>>doc:work{{{(i)}}}ng:Glossary.Unemployment.WebHome]], etc. Such class{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}ons would perm{{{(i)}}}t the {{{(i)}}}dent{{{(i)}}}f{{{(i)}}}cat{{{(i)}}}on of the ma{{{(i)}}}n types of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related hardsh{{{(i)}}}p, the sever{{{(i)}}}ty of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] problems and the degree of [[labour force>>doc:work{{{(i)}}}ng:Glossary.Labour Force.WebHome]] attachment of persons exper{{{(i)}}}enc{{{(i)}}}ng econom{{{(i)}}}c hardsh{{{(i)}}}p.
252
253 = Per{{{(i)}}}od{{{(i)}}}c{{{(i)}}}ty =
254
255 65. Countr{{{(i)}}}es should endeavour to regularly collect, comp{{{(i)}}}le and d{{{(i)}}}ssem{{{(i)}}}nate stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome at least every f{{{(i)}}}ve years.
256
257 = Analyt{{{(i)}}}cal measures =
258
259 66. Stat{{{(i)}}}st{{{(i)}}}cs of average [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t should be comp{{{(i)}}}led per [[t{{{(i)}}}me un{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.T{{{(i)}}}me Un{{{(i)}}}t.WebHome]]. The [[t{{{(i)}}}me un{{{(i)}}}t>>doc:work{{{(i)}}}ng:Glossary.T{{{(i)}}}me Un{{{(i)}}}t.WebHome]] {{{(i)}}}n wh{{{(i)}}}ch average [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome {{{(i)}}}s expressed, e.g. hour, day, week or month, should depend ma{{{(i)}}}nly on how mean{{{(i)}}}ngful the f{{{(i)}}}gures would be {{{(i)}}}n the country concerned and on the feas{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty of data collect{{{(i)}}}on. Where poss{{{(i)}}}ble, est{{{(i)}}}mates of average annual [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] and [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t should be comp{{{(i)}}}led.
260
261 67. Where feas{{{(i)}}}ble, est{{{(i)}}}mates of hourly [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should also be developed, based on the annual est{{{(i)}}}mates of {{{(i)}}}ncome and on the correspond{{{(i)}}}ng volume of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] expressed {{{(i)}}}n terms of hours of (% style="color:#e74c3c" %)work(%%) and (% style="color:#e74c3c" %)work(%%) durat{{{(i)}}}on.
262
263 = Complementary approach to non-measurable benef{{{(i)}}}ts =
264
265 68. In v{{{(i)}}}ew of, on the one hand, the {{{(i)}}}mportance generally attached to the growth of forms of compensat{{{(i)}}}on schemes offer{{{(i)}}}ng current and deferred ent{{{(i)}}}tlements to var{{{(i)}}}ous benef{{{(i)}}}ts to [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay (e.g. pens{{{(i)}}}ons and health plans, l{{{(i)}}}fe {{{(i)}}}nsurance, flex{{{(i)}}}ble benef{{{(i)}}}ts and the l{{{(i)}}}ke), and, on the other hand, the measurement d{{{(i)}}}ff{{{(i)}}}cult{{{(i)}}}es {{{(i)}}}nherent {{{(i)}}}n the assessment of the value of such ent{{{(i)}}}tlements, efforts should be made to conduct surveys of [[employee>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] benef{{{(i)}}}ts, {{{(i)}}}n such a way as to prov{{{(i)}}}de data on the {{{(i)}}}nc{{{(i)}}}dence and character{{{(i)}}}st{{{(i)}}}cs of the benef{{{(i)}}}ts rece{{{(i)}}}ved by [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay (e.g. part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on requ{{{(i)}}}rements, employers' and [[employees>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]]' contr{{{(i)}}}but{{{(i)}}}ons (where appropr{{{(i)}}}ate), health-care deduct{{{(i)}}}bles, pens{{{(i)}}}on benef{{{(i)}}}t formulas, pa{{{(i)}}}d leave prov{{{(i)}}}s{{{(i)}}}ons, number of benef{{{(i)}}}c{{{(i)}}}ar{{{(i)}}}es). Data should be comp{{{(i)}}}led and publ{{{(i)}}}shed by s{{{(i)}}}ze of establ{{{(i)}}}shment and var{{{(i)}}}ous employer and [[employee>>doc:work{{{(i)}}}ng:Glossary.Employees.WebHome]] character{{{(i)}}}st{{{(i)}}}cs (major {{{(i)}}}ndustry groups, full-t{{{(i)}}}me and part-t{{{(i)}}}me [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]], etc.).
266
267 69. Where relevant, efforts should be made to collect, comp{{{(i)}}}le and d{{{(i)}}}ssem{{{(i)}}}nate s{{{(i)}}}m{{{(i)}}}lar {{{(i)}}}nformat{{{(i)}}}on on soc{{{(i)}}}al secur{{{(i)}}}ty and other [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related benef{{{(i)}}}ts wh{{{(i)}}}ch are rece{{{(i)}}}ved by persons [[employed>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t.
268
269 = Valuat{{{(i)}}}on of the work of contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers =
270
271 70. In household enterpr{{{(i)}}}ses, and more generally {{{(i)}}}n [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] for prof{{{(i)}}}t, act{{{(i)}}}v{{{(i)}}}t{{{(i)}}}es may be jo{{{(i)}}}ntly performed by several members of the household w{{{(i)}}}thout formal or {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}dual{{{(i)}}}zed [[earn{{{(i)}}}ngs>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] or {{{(i)}}}ncome. In that case, the prof{{{(i)}}}t or m{{{(i)}}}xed {{{(i)}}}ncome der{{{(i)}}}ved by the head of the household enterpr{{{(i)}}}se also rewards the part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on of contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers (as def{{{(i)}}}ned {{{(i)}}}n the most recent vers{{{(i)}}}on of ICSE) whose part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on {{{(i)}}}n the econom{{{(i)}}}c act{{{(i)}}}v{{{(i)}}}ty {{{(i)}}}s of vary{{{(i)}}}ng durat{{{(i)}}}on and {{{(i)}}}ntens{{{(i)}}}ty and at d{{{(i)}}}fferent levels of respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty. It {{{(i)}}}s therefore necessary to assess the contr{{{(i)}}}but{{{(i)}}}on of these workers, d{{{(i)}}}saggregated at least by sex and age, to the econom{{{(i)}}}c development of household enterpr{{{(i)}}}ses.
272
273 71. Contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers generally have [[jobs>>doc:work{{{(i)}}}ng:Glossary.Work Act{{{(i)}}}v{{{(i)}}}ty.WebHome]] whose occupat{{{(i)}}}onal content and level of respons{{{(i)}}}b{{{(i)}}}l{{{(i)}}}t{{{(i)}}}es d{{{(i)}}}ffer from that of the owner or partners of the enterpr{{{(i)}}}se. The measurement of the{{{(i)}}}r part{{{(i)}}}c{{{(i)}}}pat{{{(i)}}}on {{{(i)}}}nvolves: the measurement of the volume of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]] put {{{(i)}}}nto the act{{{(i)}}}v{{{(i)}}}ty, {{{(i)}}}n terms of hours, days, weeks, etc., and ({{{(i)}}}{{{(i)}}}) the {{{(i)}}}mputat{{{(i)}}}on of an {{{(i)}}}ncome value to the{{{(i)}}}r (% style="color:#e74c3c" %)work(%%). Th{{{(i)}}}s {{{(i)}}}mputed value can be based on the market rates for equ{{{(i)}}}valent occupat{{{(i)}}}ons.
274
275 72. Several var{{{(i)}}}ants may be calculated, us{{{(i)}}}ng for {{{(i)}}}nstance the [[m{{{(i)}}}n{{{(i)}}}mum wage>>doc:work{{{(i)}}}ng:Glossary.M{{{(i)}}}n{{{(i)}}}mum wage.WebHome]] of certa{{{(i)}}}n su{{{(i)}}}table occupat{{{(i)}}}ons, or the average [[wage>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]], by sex and occupat{{{(i)}}}on or sector, of subst{{{(i)}}}tute workers. [[Wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] may be allocated "gross" or "net". Imputed gross [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] (where relevant, {{{(i)}}}nclud{{{(i)}}}ng the employer's {{{(i)}}}mputed contr{{{(i)}}}but{{{(i)}}}ons to soc{{{(i)}}}al secur{{{(i)}}}ty and s{{{(i)}}}m{{{(i)}}}lar schemes) can prov{{{(i)}}}de an {{{(i)}}}nd{{{(i)}}}cat{{{(i)}}}on of the expense foregone by the head of the household enterpr{{{(i)}}}se, wh{{{(i)}}}le {{{(i)}}}mputed [[wages>>doc:work{{{(i)}}}ng:Glossary.Earn{{{(i)}}}ngs.WebHome]] net of taxes and soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons appear more su{{{(i)}}}table s{{{(i)}}}nce the labour of contr{{{(i)}}}but{{{(i)}}}ng fam{{{(i)}}}ly workers does not usually generate soc{{{(i)}}}al secur{{{(i)}}}ty contr{{{(i)}}}but{{{(i)}}}ons.
276
277 = Data d{{{(i)}}}ssem{{{(i)}}}nat{{{(i)}}}on =
278
279 73. Where poss{{{(i)}}}ble, stat{{{(i)}}}st{{{(i)}}}cs of average [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t should be comp{{{(i)}}}led and d{{{(i)}}}ssem{{{(i)}}}nated regularly, together w{{{(i)}}}th {{{(i)}}}nformat{{{(i)}}}on on the qual{{{(i)}}}ty of the stat{{{(i)}}}st{{{(i)}}}cs. Deta{{{(i)}}}led descr{{{(i)}}}pt{{{(i)}}}ons of the concepts and methods used {{{(i)}}}n the comp{{{(i)}}}lat{{{(i)}}}on of stat{{{(i)}}}st{{{(i)}}}cs on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t should be d{{{(i)}}}ssem{{{(i)}}}nated by the respons{{{(i)}}}ble stat{{{(i)}}}st{{{(i)}}}cal off{{{(i)}}}ce. In part{{{(i)}}}cular, the descr{{{(i)}}}pt{{{(i)}}}ons should ment{{{(i)}}}on the nature and types of payments and benef{{{(i)}}}ts {{{(i)}}}ncluded {{{(i)}}}n each of the four major groups of components of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]], the types of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related benef{{{(i)}}}ts rece{{{(i)}}}ved by [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for prof{{{(i)}}}t, the source(s) of data and the methodology used {{{(i)}}}n collect{{{(i)}}}ng and comp{{{(i)}}}l{{{(i)}}}ng the stat{{{(i)}}}st{{{(i)}}}cs on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t.
280
281 74. D{{{(i)}}}ssem{{{(i)}}}nat{{{(i)}}}on of the stat{{{(i)}}}st{{{(i)}}}cs of [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be {{{(i)}}}n accordance w{{{(i)}}}th Art{{{(i)}}}cle 4 of the Labour Stat{{{(i)}}}st{{{(i)}}}cs Convent{{{(i)}}}on, 1985 (No. 160), wh{{{(i)}}}ch protects the conf{{{(i)}}}dent{{{(i)}}}al{{{(i)}}}ty of {{{(i)}}}nformat{{{(i)}}}on relat{{{(i)}}}ng to {{{(i)}}}nd{{{(i)}}}v{{{(i)}}}duals, households, employers, etc.
282
283 75. To fac{{{(i)}}}l{{{(i)}}}tate the analys{{{(i)}}}s of the stat{{{(i)}}}st{{{(i)}}}cal ser{{{(i)}}}es comp{{{(i)}}}led on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, the results of surveys on [[employment>>doc:work{{{(i)}}}ng:Glossary.Employment Work.WebHome]]-related {{{(i)}}}ncome should be accompan{{{(i)}}}ed by {{{(i)}}}nformat{{{(i)}}}on on the var{{{(i)}}}ous types of schemes and plans cover{{{(i)}}}ng [[persons {{{(i)}}}n employment>>doc:work{{{(i)}}}ng:Glossary.Persons {{{(i)}}}n Employment.WebHome]] for pay and prof{{{(i)}}}t, {{{(i)}}}n part{{{(i)}}}cular on the f{{{(i)}}}nanc{{{(i)}}}ng of statutory soc{{{(i)}}}al secur{{{(i)}}}ty schemes and the coverage of benef{{{(i)}}}ts.
284
285 76. The cred{{{(i)}}}b{{{(i)}}}l{{{(i)}}}ty and the relevance of stat{{{(i)}}}st{{{(i)}}}cs on [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t w{{{(i)}}}ll be {{{(i)}}}ncreased {{{(i)}}}f they can be d{{{(i)}}}ssem{{{(i)}}}nated as soon as poss{{{(i)}}}ble after the{{{(i)}}}r comp{{{(i)}}}lat{{{(i)}}}on, f{{{(i)}}}tted {{{(i)}}}nto broader stat{{{(i)}}}st{{{(i)}}}cal systems (such as the nat{{{(i)}}}onal accounts or labour accounts) and used {{{(i)}}}n connect{{{(i)}}}on w{{{(i)}}}th relevant demograph{{{(i)}}}c and econom{{{(i)}}}c t{{{(i)}}}me ser{{{(i)}}}es. Countr{{{(i)}}}es should therefore endeavour to develop cons{{{(i)}}}stent t{{{(i)}}}me ser{{{(i)}}}es show{{{(i)}}}ng {{{(i)}}}ncome dynam{{{(i)}}}cs and reveal{{{(i)}}}ng vulnerable groups of persons.
286
287 77. Countr{{{(i)}}}es wh{{{(i)}}}ch have carr{{{(i)}}}ed out stud{{{(i)}}}es on the level and compos{{{(i)}}}t{{{(i)}}}on of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t should commun{{{(i)}}}cate the{{{(i)}}}r results to the Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce {{{(i)}}}n order to fac{{{(i)}}}l{{{(i)}}}tate {{{(i)}}}nternat{{{(i)}}}onal compar{{{(i)}}}sons and {{{(i)}}}nterpretat{{{(i)}}}on of the stat{{{(i)}}}st{{{(i)}}}cs.
288
289 = Further act{{{(i)}}}on =
290
291 78. In v{{{(i)}}}ew of the complex{{{(i)}}}ty of the measurement of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, spec{{{(i)}}}al efforts should be made to {{{(i)}}}mprove the use of ex{{{(i)}}}st{{{(i)}}}ng sources of data and to enhance surveys {{{(i)}}}n order to {{{(i)}}}ncrease response rates and obta{{{(i)}}}n the requ{{{(i)}}}red {{{(i)}}}nformat{{{(i)}}}on as accurately as poss{{{(i)}}}ble.
292
293 79. The Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce should follow nat{{{(i)}}}onal developments {{{(i)}}}n collect{{{(i)}}}ng and comp{{{(i)}}}l{{{(i)}}}ng stat{{{(i)}}}st{{{(i)}}}cs of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t, carry out a ser{{{(i)}}}es of f{{{(i)}}}eld tests and p{{{(i)}}}lot surveys where relevant, d{{{(i)}}}ssem{{{(i)}}}nate and evaluate {{{(i)}}}nformat{{{(i)}}}on about the lessons learnt from nat{{{(i)}}}onal exper{{{(i)}}}ences, and prov{{{(i)}}}de gu{{{(i)}}}dance on measurement {{{(i)}}}n l{{{(i)}}}ne w{{{(i)}}}th the contents of th{{{(i)}}}s resolut{{{(i)}}}on.
294
295 80. The Internat{{{(i)}}}onal Labour Off{{{(i)}}}ce should cooperate, as far as poss{{{(i)}}}ble, w{{{(i)}}}th countr{{{(i)}}}es {{{(i)}}}n the development of stat{{{(i)}}}st{{{(i)}}}cs of [[{{{(i)}}}ncome related to employment for pay>>doc:work{{{(i)}}}ng:Glossary.Income related to employment for pay.WebHome]] or prof{{{(i)}}}t by prov{{{(i)}}}d{{{(i)}}}ng techn{{{(i)}}}cal ass{{{(i)}}}stance and tra{{{(i)}}}n{{{(i)}}}ng. The Off{{{(i)}}}ce should report to the next ICLS on the {{{(i)}}}mplementat{{{(i)}}}on of these gu{{{(i)}}}del{{{(i)}}}nes.
296
297 ----
298
299 {{putFootnotes/}}