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

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 2.27
edited by Helena K.
on 2026/01/15 22:10
Change comment: There is no comment for this version

Summary

Details

Page properties
Content
... ... @@ -262,89 +262,106 @@
262 262  
263 263  == 3. Dependent contractors ==
264 264  
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.
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.
266 266  
267 -Some or all of the following characteristics apply to dependent contractors:
267 +39. Some or all of the following characteristics apply to dependent contractors:
268 268  
269 -their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
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.
270 270  
271 -they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
276 +40. Excluded from dependent contractors are workers who:
272 272  
273 -their actual working arrangements or conditions may closely resemble those of employees;
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.
274 274  
275 -the entity engaging the worker does not withhold income tax for the worker;
282 +41. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
276 276  
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.
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.
278 278  
279 -Excluded from dependent contractors are workers who:
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.
280 280  
281 -have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
289 +== 4. Employees ==
282 282  
283 -employ one or more other persons to work for them as an employee; or
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.
284 284  
285 -operate an incorporated enterprise.
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.
286 286  
287 -Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
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.
288 288  
289 -workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
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:
290 290  
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.
299 +41 Permanent employees
292 292  
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.
301 +42 Fixed-term employees
294 294  
295 -== 4. Employees ==
303 +43 – Short-term and casual employees
296 296  
297 -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.
298 -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.
299 -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.
300 -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: 
301 -11. – Permanent employees
302 -11. – Fixed-term employees
303 -11. – Short-term and casual employees
304 -11. – Paid trainees, apprentices and interns
305 +44 – Paid trainees, apprentices and interns
305 305  
306 -1. – Permanent employees
307 -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:
308 -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;
309 -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
310 -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. // //
311 -1. – Fixed-term employees
312 -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:
313 -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;
314 -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;
315 -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
316 -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. // //
317 -11. Fixed-term employees include:
318 -111. employees with fixed-term contracts of employment with a duration greater than three months; and
319 -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.
320 -11. Paid apprentices, trainees and interns with fixed-term employment arrangements are excluded from this group.
321 -1. – Short-term and casual employees
322 -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
307 +=== 41 – Permanent employees ===
323 323  
324 -(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.
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:
325 325  
326 -1.
327 -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.
328 -11. This category includes two groups which may be separately identified if relevant in national circumstances: //short-term employees //and //casual and intermittent employees~://
329 -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:
330 -1111. employees with contracts of employment with a duration of less than three months;
331 -1.
332 -11.
333 -111.
334 -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
335 -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.
336 -11. Unless the total duration of the employment arrangement is less than three months, short-term and casual employees exclude: 
337 -111. workers with on-call working-time arrangements who are guaranteed a specified amount of employment per pay period; and
338 -111. workers who are guaranteed to be offered work and to be paid for at least one hour per week.
339 -1. – Paid apprentices, trainees and interns
340 -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:
341 -111. paid formal or informal traineeships, apprenticeships, internships or other types of programmes, according to national circumstances; and
342 -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.
343 -11. They exclude workers who are: 
344 -111. undergoing periods of probation associated with the start of a job;
345 -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
346 -111. working without pay in market or non-market units owned by household or family members.
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. // //
347 347  
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 +* //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 +* employees with contracts of employment with a duration of less than three months;
344 +* 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 +* //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 +Unless the total duration of the employment arrangement is less than three months, short-term and casual employees exclude:
348 +
349 +* workers with on-call working-time arrangements who are guaranteed a specified amount of employment per pay period; and
350 +* workers who are guaranteed to be offered work and to be paid for at least one hour per week.
351 +
352 +– Paid apprentices, trainees and interns
353 +
354 +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 +
348 348  == E. Contributing family workers ==
349 349  
350 350  **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.
© Semantic R&D Group, 2026