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
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To version 2.28
edited by Helena K.
on 2026/01/15 22:12
Change comment: There is no comment for this version

Summary

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... ... @@ -105,7 +105,7 @@
105 105  * (c) by the piece for the goods produced or services provided; or
106 106  * (d) as a fee for the production of goods or provision of services.
107 107  
108 -=== Workers in employment for profit ===
108 +=== Workers in employment for profit ===
109 109  
110 110  18. //Workers in employment for profit// are employed persons whose remuneration is directly and entirely dependent on the profit or loss made by the economic unit in which they are employed, including remuneration in cash or in kind by way of a commercial transaction for goods produced or services provided. They do not receive a wage or salary in return for time worked.
111 111  
... ... @@ -215,7 +215,7 @@
215 215  
216 216  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.
217 217  
218 -=== 11 – Employers in corporations ===
218 +=== 11 – Employers in corporations ===
219 219  
220 220  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.
221 221  
... ... @@ -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
... ... @@ -260,75 +260,106 @@
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 +38. //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 +39. Some or all of the following characteristics apply to dependent contractors:
268 +
269 +* (a) their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
270 +* (b) they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
271 +* (c) their actual working arrangements or conditions may closely resemble those of employees;
272 +* (d) the entity engaging the worker does not withhold income tax for the worker;
273 +* (e) the worker is responsible for arranging his or her own social insurance and other social contributions (according to national circumstances); and
274 +* (f) the mode of payment is by way of a commercial transaction.
275 +
276 +40. Excluded from dependent contractors are workers who:
277 +
278 +* (a) have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
279 +* (b) employ one or more other persons to work for them as an employee; or
280 +* (c) operate an incorporated enterprise.
281 +
282 +41. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
283 +
284 +* (a) workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
285 +* (b) 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.
286 +
287 +42. Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
288 +
279 279  == 4. Employees ==
280 280  
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.
282 -1. Employees may be employed in market units, non-market units and households producing goods and/or services mainly for own consumption. They may hold shares in the economic unit in which they are employed, or have authority over aspects of the operations of the economic unit as employees with management responsibilities, but do not hold controlling ownership of the enterprise.
283 -1. Employees include workers who have been engaged on terms corresponding to those of paid employment when the employing organization has entered into a contract only with an intermediary such as a crew leader or organizing agent, and not with the individual worker.
284 -1. Employees may be further disaggregated according to the nature of the contractual arrangements for employment, the degree of permanency of the employment relationship and the stability of the working time available to the employee, to form the following groups: 
285 -11. – Permanent employees
286 -11. – Fixed-term employees
287 -11. – Short-term and casual employees
288 -11. – Paid trainees, apprentices and interns
291 +43. //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.
289 289  
290 -1. – Permanent employees
291 -11. //Permanent employees //are employees who are guaranteed a minimum number of hours of work and are employed on an ongoing or indefinite basis. They are full-time or part-time workers employed for pay, in formal or informal jobs, who have employment arrangements whereby:
292 -111. there is no specified date or event on which the employment will be terminated other than any age or time for retirement that may apply in the economic unit concerned;
293 -111. the employer agrees to provide work and pay for a specified number of hours or to pay for the number of goods or services produced in a set period; and
294 -111. the worker agrees to work for at least the specified number of hours, or for the time required to produce a specified number of goods or services. // //
295 -1. – Fixed-term employees
296 -11. //Fixed-term employees// are employees who are guaranteed a minimum number of hours of work and are employed on a time-limited basis for a period of three months or more. They are full-time or part-time workers employed for pay, in formal or informal jobs, who have arrangements whereby:
297 -111. there is a specified date, other than any age or time for retirement, on which the employment will be terminated, or an event such as the end of the harvest or completion of a construction or other project, which will lead to termination of employment;
298 -111. the total duration of the employment is expected to be at least three months from the first day of employment to the expected final day of employment;
299 -111. the employer agrees to provide work and pay for a specified number of hours, or to pay for the number of goods or services produced, in a set period; and
300 -111. the worker agrees to work for at least the specified number of hours, or for the time required to produce a specified number of goods or services. // //
301 -11. Fixed-term employees include:
302 -111. employees with fixed-term contracts of employment with a duration greater than three months; and
303 -111. employees without formal arrangements or contracts when it is understood that the employment will have a duration of at least three months but not of an indefinite nature.
304 -11. Paid apprentices, trainees and interns with fixed-term employment arrangements are excluded from this group.
305 -1. – Short-term and casual employees
306 -11. Short-term and casual employees are employees with short-term employment arrangements and/or without a guaranteed minimum number of hours of work per pay period. They are workers employed for pay, in formal or informal jobs, who have arrangements whereby: (a) there is no guarantee to offer work or to perform work during a set period; or
293 +44. Employees may be employed in market units, non-market units and households producing goods and/or services mainly for own consumption. They may hold shares in the economic unit in which they are employed, or have authority over aspects of the operations of the economic unit as employees with management responsibilities, but do not hold controlling ownership of the enterprise.
307 307  
308 -(b) the arrangement is of a short-term nature, with a duration of less than three months from the first day of employment to the expected final day of employment.
295 +45. Employees include workers who have been engaged on terms corresponding to those of paid employment when the employing organization has entered into a contract only with an intermediary such as a crew leader or organizing agent, and not with the individual worker.
309 309  
310 -1.
311 -11. Employment in this category may provide flexibility for workers who need to balance employment with family responsibilities, education, or other forms of work but may also entail insecurity of income and employment.
312 -11. This category includes two groups which may be separately identified if relevant in national circumstances: //short-term employees //and //casual and intermittent employees~://
313 -111. //short-term employees //are those who are guaranteed a minimum number of hours of work and are employed on a time-limited basis with an expected duration of less than three months. They include:
314 -1111. employees with contracts of employment with a duration of less than three months;
315 -1.
316 -11.
317 -111.
318 -1111. employees without formal arrangements or contracts when it is understood that the employment will be of a duration of less than three months; and
319 -111. //casual and intermittent employees //are those who have no guarantee of employment for a certain number of hours during a specified period but may have arrangements of an ongoing or recurring nature. Depending on national circumstances and specific contractual arrangements pertaining to the job, this group includes employees engaged on a casual or intermittent basis, workers on zero-hours contracts, employees who are only paid when called in to work, and workers hired on a day-to-day basis.
320 -11. Unless the total duration of the employment arrangement is less than three months, short-term and casual employees exclude: 
321 -111. workers with on-call working-time arrangements who are guaranteed a specified amount of employment per pay period; and
322 -111. workers who are guaranteed to be offered work and to be paid for at least one hour per week.
323 -1. – Paid apprentices, trainees and interns
324 -11. Paid apprentices, trainees and interns are employees who perform any activity to produce goods or provide services for others, in order to acquire workplace experience or skills in a trade or profession, and receive payment in return for work performed. Acquiring “workplace experience or skills” may occur through traditional, formal or informal arrangements whether or not a specific qualification or certification is issued. They are usually remunerated at a reduced rate compared to fully qualified workers. They include persons involved in:
325 -111. paid formal or informal traineeships, apprenticeships, internships or other types of programmes, according to national circumstances; and
326 -111. paid skills training or retraining schemes within employment promotion programmes, when engaged in the production process of the economic unit for which they work.
327 -11. They exclude workers who are: 
328 -111. undergoing periods of probation associated with the start of a job;
329 -111. undertaking general on-the-job training or life-long learning while in employment, including in market and non-market units owned by household or family members; and
330 -111. working without pay in market or non-market units owned by household or family members.
297 +46. Employees may be further disaggregated according to the nature of the contractual arrangements for employment, the degree of permanency of the employment relationship and the stability of the working time available to the employee, to form the following groups:
331 331  
299 +41 – Permanent employees
300 +
301 +42 – Fixed-term employees
302 +
303 +43 – Short-term and casual employees
304 +
305 +44 – Paid trainees, apprentices and interns
306 +
307 +=== 41 – Permanent employees ===
308 +
309 +47. //Permanent employees //are employees who are guaranteed a minimum number of hours of work and are employed on an ongoing or indefinite basis. They are full-time or part-time workers employed for pay, in formal or informal jobs, who have employment arrangements whereby:
310 +
311 +* (a) there is no specified date or event on which the employment will be terminated other than any age or time for retirement that may apply in the economic unit concerned;
312 +* (b) the employer agrees to provide work and pay for a specified number of hours or to pay for the number of goods or services produced in a set period; and
313 +* (c) the worker agrees to work for at least the specified number of hours, or for the time required to produce a specified number of goods or services. // //
314 +
315 +=== 42 – Fixed-term employees ===
316 +
317 +48. //Fixed-term employees// are employees who are guaranteed a minimum number of hours of work and are employed on a time-limited basis for a period of three months or more. They are full-time or part-time workers employed for pay, in formal or informal jobs, who have arrangements whereby:
318 +
319 +* (a) there is a specified date, other than any age or time for retirement, on which the employment will be terminated, or an event such as the end of the harvest or completion of a construction or other project, which will lead to termination of employment;
320 +* (b) the total duration of the employment is expected to be at least three months from the first day of employment to the expected final day of employment;
321 +* (c) the employer agrees to provide work and pay for a specified number of hours, or to pay for the number of goods or services produced, in a set period; and
322 +* (d) the worker agrees to work for at least the specified number of hours, or for the time required to produce a specified number of goods or services. // //
323 +
324 +49. Fixed-term employees include:
325 +
326 +* (a) employees with fixed-term contracts of employment with a duration greater than three months; and
327 +* (b) employees without formal arrangements or contracts when it is understood that the employment will have a duration of at least three months but not of an indefinite nature.
328 +
329 +50. Paid apprentices, trainees and interns with fixed-term employment arrangements are excluded from this group.
330 +
331 +=== 43 – Short-term and casual employees ===
332 +
333 +51. Short-term and casual employees are employees with short-term employment arrangements and/or without a guaranteed minimum number of hours of work per pay period. They are workers employed for pay, in formal or informal jobs, who have arrangements whereby:
334 +
335 +* (a) there is no guarantee to offer work or to perform work during a set period; or
336 +* (b) the arrangement is of a short-term nature, with a duration of less than three months from the first day of employment to the expected final day of employment.
337 +
338 +52. Employment in this category may provide flexibility for workers who need to balance employment with family responsibilities, education, or other forms of work but may also entail insecurity of income and employment.
339 +
340 +53. This category includes two groups which may be separately identified if relevant in national circumstances: //short-term employees //and //casual and intermittent employees~://
341 +
342 +* (a) //short-term employees //are those who are guaranteed a minimum number of hours of work and are employed on a time-limited basis with an expected duration of less than three months. They include:
343 +** {{{(i)}}} employees with contracts of employment with a duration of less than three months;
344 +** (ii) employees without formal arrangements or contracts when it is understood that the employment will be of a duration of less than three months; and
345 +* (b) //casual and intermittent employees //are those who have no guarantee of employment for a certain number of hours during a specified period but may have arrangements of an ongoing or recurring nature. Depending on national circumstances and specific contractual arrangements pertaining to the job, this group includes employees engaged on a casual or intermittent basis, workers on zero-hours contracts, employees who are only paid when called in to work, and workers hired on a day-to-day basis.
346 +
347 +54. Unless the total duration of the employment arrangement is less than three months, short-term and casual employees exclude:
348 +
349 +* (a) workers with on-call working-time arrangements who are guaranteed a specified amount of employment per pay period; and
350 +* (b) workers who are guaranteed to be offered work and to be paid for at least one hour per week.
351 +
352 +=== 44 – Paid apprentices, trainees and interns ===
353 +
354 +55. Paid apprentices, trainees and interns are employees who perform any activity to produce goods or provide services for others, in order to acquire workplace experience or skills in a trade or profession, and receive payment in return for work performed. Acquiring “workplace experience or skills” may occur through traditional, formal or informal arrangements whether or not a specific qualification or certification is issued. They are usually remunerated at a reduced rate compared to fully qualified workers. They include persons involved in:
355 +
356 +* paid formal or informal traineeships, apprenticeships, internships or other types of programmes, according to national circumstances; and
357 +* paid skills training or retraining schemes within employment promotion programmes, when engaged in the production process of the economic unit for which they work.
358 +
359 +They exclude workers who are:
360 +
361 +* undergoing periods of probation associated with the start of a job;
362 +* undertaking general on-the-job training or life-long learning while in employment, including in market and non-market units owned by household or family members; and
363 +* working without pay in market or non-market units owned by household or family members.
364 +
332 332  == E. Contributing family workers ==
333 333  
334 334  **57. **//Contributing family workers// assist a family member or household member in a market-oriented enterprise operated by the family or household member, or in a job in which the assisted family or household member is an employee or dependent contractor. They do not receive regular payments, such as a wage or salary, in return for the work performed, but may benefit in kind or receive irregular payments in cash as a result of the outputs of their work through family or intra-household transfers, derived from the profits of the enterprise or from the income of the other person. They do not make the most important decisions affecting the enterprise or have responsibility for it.
... ... @@ -342,7 +342,7 @@
342 342  
343 343   ~1. Employers
344 344  
345 -1.
378 +1.
346 346  11. – Employers in corporations
347 347  11. – Employers in household market enterprises
348 348  11. – Employers in own-use provision of services
... ... @@ -392,9 +392,9 @@
392 392  
393 393  23 – Independent workers in own-use provision of services without employees
394 394  
395 -1.
396 -11.
397 -111.
428 +1.
429 +11.
430 +111.
398 398  1111. – Family helpers in own-use provision of services
399 399  111. Workers in own-use production of goods
400 400  
... ... @@ -402,9 +402,9 @@
402 402  
403 403  24 – Independent workers in own-use production of goods without employees
404 404  
405 -1.
406 -11.
407 -111.
438 +1.
439 +11.
440 +111.
408 408  1111. – Family helpers in own-use production of goods
409 409  11. Volunteer workers
410 410  
... ... @@ -428,8 +428,8 @@
428 428  
429 429  (a) Excluded from this group are workers who:
430 430  
431 -1.
432 -11.
464 +1.
465 +11.
433 433  111. perform non-compulsory work without remuneration through or for organizations comprising market and non-market units, including self-help, mutual aid or community-based groups of which the worker is a member; and
434 434  111. produce goods or services for consumption by members of the worker’s own household or family.
435 435  
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