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edited by Helena K.
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To version 2.18
edited by Helena K.
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207 207  
208 208  == A. Employers ==
209 209  
210 -1. Employers own the economic unit in which they work and control its activities on their own account or in partnership with others, and in this capacity employ one or more persons (including temporarily absent employees but excluding themselves, their partners and family helpers) to work as an employee for at least one hour per week. In statistics on employment, they include:
211 -11. – Employers in corporations
212 -11. – Employers in household market enterprises
213 -1. Employers include those who have employees on a regular basis and those who have employees only on an occasional basis. Employers who have employees on a regular basis are those who usually have at least one employee for at least one hour each week. Employers who have an employee on an occasional basis, have employees less frequently than every week. Statistics on employers may be compiled either for those who have employees on a regular basis, or for all employers. When statistics are collected for all employers, those employers who have employees on a regular basis should, where possible, be identified separately from those who have them only on an occasional basis.
210 +28. Employers own the economic unit in which they work and control its activities on their own account or in partnership with others, and in this capacity employ one or more persons (including temporarily absent employees but excluding themselves, their partners and family helpers) to work as an employee for at least one hour per week. In statistics on employment, they include:
214 214  
215 -1. – Employers in corporations 
216 -11. //Employers in corporations// are workers who are owner-operators of corporations in which they employ one or more persons (including temporarily absent employees but excluding themselves, their partners and family helpers) to work as an employee for at least one hour per week.
217 -1. – Employers in household market enterprises
218 -11. //Employers in household market enterprises// are workers who, alone or with one or more partners, operate an unincorporated market enterprise for profit, and who, employ one or more persons (including temporarily absent employees but excluding themselves, their partners and family helpers) to work in that enterprise as an employee for at least one hour per week.
212 +11 – Employers in corporations
219 219  
220 -== B. Independent workers without employees ==
214 +12 Employers in household market enterprises
221 221  
222 -**32. **//Independent workers without employees //operate an economic unit alone or in partnership with others, and do not employ any persons other than themselves, their partners, and contributing family workers to work in the economic unit. In statistics on employment they include:
216 +29. Employers include those who have employees on a regular basis and those who have employees only on an occasional basis. Employers who have employees on a regular basis are those who usually have at least one employee for at least one hour each week. Employers who have an employee on an occasional basis, have employees less frequently than every week. Statistics on employers may be compiled either for those who have employees on a regular basis, or for all employers. When statistics are collected for all employers, those employers who have employees on a regular basis should, where possible, be identified separately from those who have them only on an occasional basis.
223 223  
224 -1. – Owner-operators of corporations without employees
225 -1. – Own-account workers in household market enterprises without employees
218 +=== 11 – Employers in corporations ===
226 226  
227 -1. – Owner-operators of corporations without employees
228 -11. //Owner-operators of corporations without employees// are workers who hold a job as owneroperator of a corporation in which they do not, employ any persons (other than themselves, their partners and contributing family workers) to work in the enterprise as an employee.
229 -1. – Own-account workers in household market enterprises without employees
230 -11. Own-account workers in household market enterprises without employees are workers who operate an unincorporated market enterprise for profit, alone or with one or more partners or contributing family workers, and do not employ any persons to work in the enterprise as an employee.
220 +30. //Employers in corporations// are workers who are owner-operators of corporations in which they employ one or more persons (including temporarily absent employees but excluding themselves, their partners and family helpers) to work as an employee for at least one hour per week.
231 231  
222 +12 – Employers in household market enterprises
223 +
224 +31. //Employers in household market enterprises// are workers who, alone or with one or more partners, operate an unincorporated market enterprise for profit, and who, employ one or more persons (including temporarily absent employees but excluding themselves, their partners and family helpers) to work in that enterprise as an employee for at least one hour per week.
225 +
226 +== B. Independent workers without employees ==
227 +
228 +32. //Independent workers without employees //operate an economic unit alone or in partnership with others, and do not employ any persons other than themselves, their partners, and contributing family workers to work in the economic unit. In statistics on employment they include:
229 +
230 +21 – Owner-operators of corporations without employees
231 +
232 +22 – Own-account workers in household market enterprises without employees
233 +
234 +=== 21 – Owner-operators of corporations without employees ===
235 +
236 +33. //Owner-operators of corporations without employees// are workers who hold a job as owneroperator of a corporation in which they do not, employ any persons (other than themselves, their partners and contributing family workers) to work in the enterprise as an employee.
237 +
238 +=== 22 – Own-account workers in household market enterprises without employees ===
239 +
240 +34. Own-account workers in household market enterprises without employees are workers who operate an unincorporated market enterprise for profit, alone or with one or more partners or contributing family workers, and do not employ any persons to work in the enterprise as an employee.
241 +
232 232  == F. Independent workers in household  market enterprises ==
233 233  
234 -**35. **Independent workers in household market enterprises are workers who operate an unincorporated market enterprise for profit, alone or with one or more partners or contributing family workers. They may or may not be able to provide a complete set of accounts for the activities of the enterprise. They include:
244 +35. Independent workers in household market enterprises are workers who operate an unincorporated market enterprise for profit, alone or with one or more partners or contributing family workers. They may or may not be able to provide a complete set of accounts for the activities of the enterprise. They include:
235 235  
236 236  12 – Employers in household market enterprises
237 237  
238 238  22 – Own-account workers in household market enterprises without employees
239 239  
240 -== G.  Owner-operators of corporations ==
250 +== G. Owner-operators of corporations ==
241 241  
242 -1. //Owner-operators of corporations// are workers who hold a job in an incorporated enterprise (such as a limited liability corporation, limited partnership, incorporated cooperative), in which they:
243 -11. hold controlling ownership of the enterprise alone, or together with other members of their families and/or one or a few partners, or other members of the cooperative; and
244 -11. have the authority to act on behalf of the enterprise with respect to contracts with other organizations and the hiring and dismissal of employees, subject to national legislation regulating such matters and the rules established by the elected or appointed board of the enterprise.
245 -1. Owner-operators of corporations include:
252 +36. //Owner-operators of corporations// are workers who hold a job in an incorporated enterprise (such as a limited liability corporation, limited partnership, incorporated cooperative), in which they:
246 246  
254 +* (a) hold controlling ownership of the enterprise alone, or together with other members of their families and/or one or a few partners, or other members of the cooperative; and
255 +* (b) have the authority to act on behalf of the enterprise with respect to contracts with other organizations and the hiring and dismissal of employees, subject to national legislation regulating such matters and the rules established by the elected or appointed board of the enterprise.
256 +
257 +37. Owner-operators of corporations include:
258 +
247 247  11 – Employers in corporations
248 248  
249 249  21 – Owner-operators of corporations without employees
... ... @@ -250,22 +250,36 @@
250 250  
251 251  == 3. Dependent contractors ==
252 252  
253 -1. //Dependent contractors //are workers employed for profit, usually by way of a commercial transaction, who are dependent on another entity that directly benefits from the work performed by them and exercises explicit or implicit control over their activities. Their dependency may be of an operational nature, for example through organization of the work or control over access to the market, and/or of an economic nature such as through control over the price for the goods or services produced, or access to raw materials or capital items. The economic units on which they depend may be market or non-market units and include corporations, governments and non-profit institutions.
254 -1. Some or all of the following characteristics apply to dependent contractors:
255 -11. their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
256 -11. they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
257 -11. their actual working arrangements or conditions may closely resemble those of employees;
258 -11. the entity engaging the worker does not withhold income tax for the worker;
259 -11. the worker is responsible for arranging his or her own social insurance and other social contributions (according to national circumstances); and (f) the mode of payment is by way of a commercial transaction.
260 -1. Excluded from dependent contractors are workers who:
261 -11. have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
262 -11. employ one or more other persons to work for them as an employee; or
263 -11. operate an incorporated enterprise.
264 -1. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context: 
265 -11. workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
266 -11. workers who own and operate their own business, or have committed significant financial or material assets, but do not have full control or authority over their work.
267 -1. Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
265 +//Dependent contractors //are workers employed for profit, usually by way of a commercial transaction, who are dependent on another entity that directly benefits from the work performed by them and exercises explicit or implicit control over their activities. Their dependency may be of an operational nature, for example through organization of the work or control over access to the market, and/or of an economic nature such as through control over the price for the goods or services produced, or access to raw materials or capital items. The economic units on which they depend may be market or non-market units and include corporations, governments and non-profit institutions.
268 268  
267 +Some or all of the following characteristics apply to dependent contractors:
268 +
269 +their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
270 +
271 +they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
272 +
273 +their actual working arrangements or conditions may closely resemble those of employees;
274 +
275 +the entity engaging the worker does not withhold income tax for the worker;
276 +
277 +the worker is responsible for arranging his or her own social insurance and other social contributions (according to national circumstances); and (f) the mode of payment is by way of a commercial transaction.
278 +
279 +Excluded from dependent contractors are workers who:
280 +
281 +have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
282 +
283 +employ one or more other persons to work for them as an employee; or
284 +
285 +operate an incorporated enterprise.
286 +
287 +Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
288 +
289 +workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
290 +
291 +workers who own and operate their own business, or have committed significant financial or material assets, but do not have full control or authority over their work.
292 +
293 +Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
294 +
269 269  == 4. Employees ==
270 270  
271 271  1. //Employees// are workers employed for pay, on a formal or informal basis, who do not hold controlling ownership of the economic unit in which they are employed. They are remunerated in cash or in kind in return for time worked or, in some cases, for each task or piece of work done or for services provided including sales (by the piece or commission). Payment for time worked is the typical mode of remuneration. Payment in kind is generally received in the form of goods. Where payment is received in the form of services, this is generally complementary to payment in cash.
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