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edited by Helena K.
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To version 2.18
edited by Helena K.
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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.
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.
266 266  
267 -39. Some or all of the following characteristics apply to dependent contractors:
267 +Some or all of the following characteristics apply to dependent contractors:
268 268  
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.
269 +their work may be organized or supervised by another economic unit as a client, or as an entity that mediates access to clients;
275 275  
276 -40. Excluded from dependent contractors are workers who:
271 +they have an arrangement for the delivery of goods or services to a separate entity (of the nature of a commercial transaction);
277 277  
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.
273 +their actual working arrangements or conditions may closely resemble those of employees;
281 281  
282 -41. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
275 +the entity engaging the worker does not withhold income tax for the worker;
283 283  
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.
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.
286 286  
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.
279 +Excluded from dependent contractors are workers who:
288 288  
289 -== 4. Employees ==
281 +have a contract of employment (formal, informal, or implicit) with the entity on which they are dependent;
290 290  
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.
283 +employ one or more other persons to work for them as an employee; or
292 292  
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.
285 +operate an incorporated enterprise.
294 294  
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.
287 +Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
296 296  
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:
289 +workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
298 298  
299 -41 Permanent employees
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.
300 300  
301 -42 Fixed-term employees
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.
302 302  
303 -43 – Short-term and casual employees
295 +== 4. Employees ==
304 304  
305 -44 – Paid trainees, apprentices and interns
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
306 306  
307 -=== 41 – Permanent employees ===
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
308 308  
309 -//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 -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 -
313 -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
314 -
315 -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. // //
316 -
317 -– Fixed-term employees
318 -
319 -//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:
320 -
321 -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;
322 -
323 -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;
324 -
325 -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
326 -
327 -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. // //
328 -
329 -Fixed-term employees include:
330 -
331 -employees with fixed-term contracts of employment with a duration greater than three months; and
332 -
333 -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.
334 -
335 -Paid apprentices, trainees and interns with fixed-term employment arrangements are excluded from this group.
336 -
337 -– Short-term and casual employees
338 -
339 -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
340 -
341 341  (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.
342 342  
343 343  1.
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