Changes for page Revised draft resolution concerning statistics on work relationships

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

From 2.17 to 2.18 From 2.21 to 2.22

From version 2.18

edited by Helena K.
on 2026/01/15 22:04

Change comment: There is no comment for this version

To version 2.21

edited by Helena K.
on 2026/01/15 22:05

Change comment: There is no comment for this version

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@@ -262,39 +262,33 @@
  == 3. Dependent contractors ==
--//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.
++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.
--Some or all of the following characteristics apply to dependent contractors:
++39. Some or all of the following characteristics apply to dependent contractors:
--their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
++* (a) their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
++* (b) they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
++* (c) their actual working arrangements or conditions may closely resemble those of employees;
++* (d) the entity engaging the worker does not withhold income tax for the worker;
++* (e) 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.
--they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
++40. Excluded from dependent contractors are workers who:
--their actual working arrangements or conditions may closely resemble those of employees;
++* (a) have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
++* (b) employ one or more other persons to work for them as an employee; or
++* (c) operate an incorporated enterprise.
--the entity engaging the worker does not withhold income tax for the worker;
++41. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
--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.
++* () workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
++* () 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.
++* () Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
--Excluded from dependent contractors are workers who:
--
--have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
--
--employ one or more other persons to work for them as an employee; or
--
--operate an incorporated enterprise.
--
--Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
--
--workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
--
--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.
--
--Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
--
  == 4. Employees ==
--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.
++42. //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.
++
 . 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.
 . 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.
 . 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: