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edited by Helena K.
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To version 2.16
edited by Helena K.
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249 249  
250 250  == G. Owner-operators of corporations ==
251 251  
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:
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:
253 253  
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 -
259 259  11 – Employers in corporations
260 260  
261 261  21 – Owner-operators of corporations without employees
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262 262  
263 263  == 3. Dependent contractors ==
264 264  
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.
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.
266 266  
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 -* (c) Identification of the two subgroups of dependent contractors requires additional information on the nature of the financial or material resources committed by the worker.
287 -
288 288  == 4. Employees ==
289 289  
290 -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.
291 -
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.
292 292  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.
293 293  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.
294 294  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: 
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