Changes for page Revised draft resolution concerning statistics on work relationships

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

From 2.1 to 2.2 From 2.18 to 2.19

From version 2.2

edited by Helena K.
on 2026/01/15 21:53

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

Raw
Rendered

Summary

Page properties (1 modified, 0 added, 0 removed)

Details

Page properties

Content

@@ -74,166 +74,188 @@
  == Type of authority ==
--The //type of authority// refers to the nature of the control that the worker has over the organization of his or her work, the nature of authority that he or she exercises over the economic unit for which the work is performed (including its activities and transactions), and the extent to which the worker is dependent on another person or economic unit for organization of the work and/or for access to the market. The type of authority is used to classify workers as //dependent //or// independent.//
++~11. The //type of authority// refers to the nature of the control that the worker has over the organization of his or her work, the nature of authority that he or she exercises over the economic unit for which the work is performed (including its activities and transactions), and the extent to which the worker is dependent on another person or economic unit for organization of the work and/or for access to the market. The type of authority is used to classify workers as //dependent //or// independent.//
--Independent workers
++=== Independent workers ===
--Independent workers own the economic unit in which they work and control its activities. They make the most important decisions about the activities of the economic unit and the organization of their work. They may work on their own account or in partnership with other independent workers and may or may not provide work for others.
++12. Independent workers own the economic unit in which they work and control its activities. They make the most important decisions about the activities of the economic unit and the organization of their work. They may work on their own account or in partnership with other independent workers and may or may not provide work for others.
--Entrepreneurs
++=== Entrepreneurs ===
--Entrepreneurs are workers who create work for themselves and potentially for others by establishing and operating an enterprise. The category of “independent workers” in the classification of status in employment provides the best starting point for the identification and compilation of statistics on entrepreneurs. Additional information relevant to the national context, such as the size and nature of the enterprise, is needed to provide complete statistics on entrepreneurship and to accurately identify those workers who are creating employment opportunities for themselves or for others.
++13. Entrepreneurs are workers who create work for themselves and potentially for others by establishing and operating an enterprise. The category of “independent workers” in the classification of status in employment provides the best starting point for the identification and compilation of statistics on entrepreneurs. Additional information relevant to the national context, such as the size and nature of the enterprise, is needed to provide complete statistics on entrepreneurship and to accurately identify those workers who are creating employment opportunities for themselves or for others.
--Dependent workers
++=== Dependent workers ===
--Dependent workers are workers who do not have complete authority or control over the economic unit for which they work. If they are in employment for profit they have no employees, and do not make the most important decisions about the activities of the economic unit for which they work.
++14. Dependent workers are workers who do not have complete authority or control over the economic unit for which they work. If they are in employment for profit they have no employees, and do not make the most important decisions about the activities of the economic unit for which they work.
  == Type of economic risk ==
--//Type of economic risk// refers to the extent to which the worker may: (1) be exposed to the loss of financial or other resources in pursuance of the activity; and (2) experience unreliability of remuneration in cash or in kind or receive no remuneration.
++15. //Type of economic risk// refers to the extent to which the worker may: (1) be exposed to the loss of financial or other resources in pursuance of the activity; and (2) experience unreliability of remuneration in cash or in kind or receive no remuneration.
--Economic risk may be measured operationally by considering:
++16. Economic risk may be measured operationally by considering:
--* the existence and nature of remuneration for the work performed;
--* the circumstances in which the job or work activity may be terminated; and
--* the extent to which the worker is protected in the event of sickness, accident, or termination of the job.
--* In statistics on employment, the type of economic risk is used to classify workers as //in employment for profit //or// in employment for pay //based primarily on the nature of the remuneration for a particular job. The aspects of the nature of the remuneration taken into consideration include whether or not remuneration is received or expected:
--** in the form of profit (and therefore also entails the risk of loss);
--** based on time worked;
--** by the piece for the goods produced or services provided; or
--** as a fee for the production of goods or provision of services.
++* (a) the existence and nature of remuneration for the work performed;
++* (b) the circumstances in which the job or work activity may be terminated; and
++* (c) the extent to which the worker is protected in the event of sickness, accident, or termination of the job.
--Workers in employment for profit
++17. In statistics on employment, the type of economic risk is used to classify workers as //in employment for profit //or// in employment for pay //based primarily on the nature of the remuneration for a particular job. The aspects of the nature of the remuneration taken into consideration include whether or not remuneration is received or expected:
--//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.
++* (a) in the form of profit (and therefore also entails the risk of loss);
++* (b) based on time worked;
++* (c) by the piece for the goods produced or services provided; or
++* (d) as a fee for the production of goods or provision of services.
--Owner-operators of corporations are excluded from workers in employment for profit. While they are exposed to economic risk related to the potential for loss of investments made in the corporation, the risk is mitigated due to limitations of liability when corporations are separate legal entities from the persons who own them. They may receive a wage or salary whether or not the corporation is making a profit and may also be in receipt of payments deriving from profits.
++=== Workers in employment for profit  ===
--Workers in employment for pay
++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.
--Workers in employment for pay are employed persons who receive, or expect to receive, remuneration in cash or in kind, in return for time worked or for each piece or service produced. They include both employees and owner-operators of corporations who hold a job in an incorporated enterprise which they own and control.
++19. Owner-operators of corporations are excluded from workers in employment for profit. While they are exposed to economic risk related to the potential for loss of investments made in the corporation, the risk is mitigated due to limitations of liability when corporations are separate legal entities from the persons who own them. They may receive a wage or salary whether or not the corporation is making a profit and may also be in receipt of payments deriving from profits.
++=== Workers in employment for pay ===
++
++20. Workers in employment for pay are employed persons who receive, or expect to receive, remuneration in cash or in kind, in return for time worked or for each piece or service produced. They include both employees and owner-operators of corporations who hold a job in an incorporated enterprise which they own and control.
++
  = The International Classification of Status  in Employment (ICSE-18) =
--The International Classification of Status in Employment (ICSE-18) classifies jobs in employment for pay or profit into ten detailed categories based on the concepts of type of authority and type of economic risk described above. These categories may be aggregated according to two alternative classification hierarchies: the //International Classification of Status in Employment according to type of authority (ICSE-18-A) //and the //International Classification of Status in Employment according to type of economic risk (ICSE-18-R).//
++21. The International Classification of Status in Employment (ICSE-18) classifies jobs in employment for pay or profit into ten detailed categories based on the concepts of type of authority and type of economic risk described above. These categories may be aggregated according to two alternative classification hierarchies: the //International Classification of Status in Employment according to type of authority (ICSE-18-A) //and the //International Classification of Status in Employment according to type of economic risk (ICSE-18-R).//
--Both hierarchies for status in employment, based on economic risk and authority, should have equal priority when producing statistics. Statistics from labour force surveys and, when possible from other relevant sources, should be compiled on a regular basis according to both hierarchies.
++22. Both hierarchies for status in employment, based on economic risk and authority, should have equal priority when producing statistics. Statistics from labour force surveys and, when possible from other relevant sources, should be compiled on a regular basis according to both hierarchies.
  == International Classification of Status in Employment according to type of authority (ICSE-18-A) ==
--ICSE-18-A provides, at its top level, a dichotomy between independent workers and dependent workers in which:
++23. ICSE-18-A provides, at its top level, a dichotomy between independent workers and dependent workers in which:
  //Independent workers// are classified into the following groups:
--1.
--11. Employers
--111. – Employers in corporations
--111. – Employers in household market enterprises
--11. Independent workers without employees
--111. – Owner-operators of corporations without employees
--111. – Own-account workers in household market enterprises without employees
++A. Employers
++11 – Employers in corporations
++
++12 – Employers in household market enterprises
++
++B. Independent workers without employees
++
++21 – Owner-operators of corporations without employees
++
++22 – Own-account workers in household market enterprises without employees
++
  //Dependent workers// are classified into the following groups:
--1.
--11. Dependent contractors
++C. Dependent contractors
 – Dependent contractors
--1.
--11. Employees
--111. – Permanent employees
--111. – Fixed-term employees
--111. – Short-term and casual employees
--111. – Paid apprentices, trainees and interns
--11. Contributing family workers
++D. Employees
++41 – Permanent employees
++
++42 – Fixed-term employees
++
++43 – Short-term and casual employees
++
++44 – Paid apprentices, trainees and interns
++
++E. Contributing family workers
++
 – Contributing family workers
--1. This classification hierarchy is suitable for various types of labour market analysis, including analysis of the impact of economic cycles on the labour market, and of government policies related to employment creation and regulation.
--1. The classification according to type of authority is also the most suitable hierarchy for use as an input variable in the compilation of statistics classified by socio-economic status.
++24. This classification hierarchy is suitable for various types of labour market analysis, including analysis of the impact of economic cycles on the labour market, and of government policies related to employment creation and regulation.
++25. The classification according to type of authority is also the most suitable hierarchy for use as an input variable in the compilation of statistics classified by socio-economic status.
++
  == Classification of Status in Employment according  to type of economic risk (ICSE-18-R) ==
--1. ICSE-18-R provides a dichotomy between employment for pay and employment for profit. This latter dichotomy is analogous to the traditional distinction between paid employment and self-employment, used for example in the SNA.
++26. ICSE-18-R provides a dichotomy between employment for pay and employment for profit. This latter dichotomy is analogous to the traditional distinction between paid employment and self-employment, used for example in the SNA.
  //Workers in employment for profit// are classified into the following groups:
--1.
--11. Independent workers in household market enterprises
++F. Independent workers in household market enterprises
 – Employers in household market enterprises
 – Own-account workers in household market enterprises without employees
--                                        C.    Dependent contractors
++C. Dependent contractors
 – Dependent contractors
--                                        E.    Contributing family workers
++E. Contributing family workers
 – Contributing family workers
  //Workers in employment for pay// are classified into the following groups:
--1.
--11. Owner-operators of corporations
++G. Owner-operators of corporations
 – Employers in corporations
 – Owner-operators of corporations without employees
--                                        D.    Employees
++D. Employees
--1.
--11.
--111. – Permanent employees
--111. – Fixed-term employees
--111. – Short-term and casual employees
--111. – Paid apprentices, trainees and interns
--1. This classification hierarchy is suitable for the provision of data for national accounts, for the identification of wage employment and its distribution, and for the production and analysis of statistics on wages, earnings and labour costs.
++41 – Permanent employees
++42 – Fixed-term employees
++
++43 – Short-term and casual employees
++
++44 – Paid apprentices, trainees and interns
++
++27. This classification hierarchy is suitable for the provision of data for national accounts, for the identification of wage employment and its distribution, and for the production and analysis of statistics on wages, earnings and labour costs.
++
  = Definitions and explanatory notes for categories in the two hierarchies of the International Classification of Status in Employment =
--== A.       Employers ==
++== A. Employers ==
--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:
--11. – Employers in corporations
--11. – Employers in household market enterprises
--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.
++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:
--1. – Employers in corporations
--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.
--1. – Employers in household market enterprises
--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.
++11 – Employers in corporations
--== B.        Independent workers without employees ==
++12 – Employers in household market enterprises
--**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:
++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.
--1. – Owner-operators of corporations without employees
--1. – Own-account workers in household market enterprises without employees
++=== 11 – Employers in corporations  ===
--1. – Owner-operators of corporations without employees
--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.
--1. – Own-account workers in household market enterprises without employees
--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.
++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.
++12 – Employers in household market enterprises
++
++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.
++
++== B. Independent workers without employees ==
++
++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:
++
++21 – Owner-operators of corporations without employees
++
++22 – Own-account workers in household market enterprises without employees
++
++=== 21 – Owner-operators of corporations without employees ===
++
++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.
++
++=== 22 – Own-account workers in household market enterprises without employees ===
++
++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.
++
  == F. Independent workers in household  market enterprises ==
--**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:
++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:
 – Employers in household market enterprises
 – Own-account workers in household market enterprises without employees
--== G.  Owner-operators of corporations ==
++== G. Owner-operators of corporations ==
--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:
--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
--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.
--1. Owner-operators of corporations include:
++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:
++* (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
++* (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.
++
++37. Owner-operators of corporations include:
++
 – Employers in corporations
 – Owner-operators of corporations without employees
@@ -240,22 +240,36 @@
  == 3. Dependent contractors ==
--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.
--1. Some or all of the following characteristics apply to dependent contractors:
--11. their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
--11. they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
--11. their actual working arrangements or conditions may closely resemble those of employees;
--11. the entity engaging the worker does not withhold income tax for the worker;
--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.
--1. Excluded from dependent contractors are workers who:
--11. have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
--11. employ one or more other persons to work for them as an employee; or
--11. operate an incorporated enterprise.
--1. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
--11. workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
--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.
--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.
++//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:
++
++their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
++
++they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
++
++their actual working arrangements or conditions may closely resemble those of employees;
++
++the entity engaging the worker does not withhold income tax for the worker;
++
++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.
++
++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 ==
 . //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.