Last modified by Artur K. on 2026/05/29 14:28

From version 2.13
edited by Helena K.
on 2026/01/15 22:02
Change comment: There is no comment for this version
To version 2.18
edited by Helena K.
on 2026/01/15 22:04
Change comment: There is no comment for this version

Summary

Details

Page properties
Content
... ... @@ -233,27 +233,29 @@
233 233  
234 234  === 21 – Owner-operators of corporations without employees ===
235 235  
236 -//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.
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.
237 237  
238 -– Own-account workers in household market enterprises without employees
238 +=== 22 – Own-account workers in household market enterprises without employees ===
239 239  
240 -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.
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.
241 241  
242 242  == F. Independent workers in household  market enterprises ==
243 243  
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:
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:
245 245  
246 246  12 – Employers in household market enterprises
247 247  
248 248  22 – Own-account workers in household market enterprises without employees
249 249  
250 -== G.  Owner-operators of corporations ==
250 +== G. Owner-operators of corporations ==
251 251  
252 -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:
253 -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
254 -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.
255 -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:
256 256  
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 +
257 257  11 – Employers in corporations
258 258  
259 259  21 – Owner-operators of corporations without employees
... ... @@ -260,22 +260,36 @@
260 260  
261 261  == 3. Dependent contractors ==
262 262  
263 -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.
264 -1. Some or all of the following characteristics apply to dependent contractors:
265 -11. their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
266 -11. they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
267 -11. their actual working arrangements or conditions may closely resemble those of employees;
268 -11. the entity engaging the worker does not withhold income tax for the worker;
269 -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.
270 -1. Excluded from dependent contractors are workers who:
271 -11. have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
272 -11. employ one or more other persons to work for them as an employee; or
273 -11. operate an incorporated enterprise.
274 -1. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context: 
275 -11. workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
276 -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.
277 -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.
278 278  
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 +
279 279  == 4. Employees ==
280 280  
281 281  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.
© Semantic R&D Group, 2026