Changes for page Revised draft resolution concerning statistics on work relationships

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

From 2.6 to 2.7 From 2.28 to 2.29

From version 2.7

edited by Helena K.
on 2026/01/15 21:58

Change comment: There is no comment for this version

To version 2.28

edited by Helena K.
on 2026/01/15 22:12

Change comment: There is no comment for this version

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@@ -105,7 +105,7 @@
  * (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.
--=== Workers in employment for profit  ===
++=== Workers in employment for profit ===
 . //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.
@@ -159,90 +159,103 @@
 – 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
@@ -249,75 +249,106 @@
  == 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.
++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.
++39. Some or all of the following characteristics apply to dependent contractors:
++
++* (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.
++
++40. Excluded from dependent contractors are workers who:
++
++* (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.
++
++41. Two subgroups of dependent contractors may be identified if feasible and relevant in the national context:
++
++* (a) workers who provide their labour to others but have contractual arrangements corresponding to those of self-employment; and
++* (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.
++
++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.
++
  == 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.
--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.
--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.
--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:
--11. – Permanent employees
--11. – Fixed-term employees
--11. – Short-term and casual employees
--11. – Paid trainees, apprentices and interns
++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.
--1. – Permanent employees
--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:
--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;
--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
--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. // //
--1. – Fixed-term employees
--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:
--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;
--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;
--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
--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. // //
--11. Fixed-term employees include:
--111. employees with fixed-term contracts of employment with a duration greater than three months; and
--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.
--11. Paid apprentices, trainees and interns with fixed-term employment arrangements are excluded from this group.
--1. – Short-term and casual employees
--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
++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.
--(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.
++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.
--1.
--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.
--11. This category includes two groups which may be separately identified if relevant in national circumstances: //short-term employees //and //casual and intermittent employees~://
--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:
--1111. employees with contracts of employment with a duration of less than three months;
--1.
--11.
--111.
--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
--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.
--11. Unless the total duration of the employment arrangement is less than three months, short-term and casual employees exclude:
--111. workers with on-call working-time arrangements who are guaranteed a specified amount of employment per pay period; and
--111. workers who are guaranteed to be offered work and to be paid for at least one hour per week.
--1. – Paid apprentices, trainees and interns
--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:
--111. paid formal or informal traineeships, apprenticeships, internships or other types of programmes, according to national circumstances; and
--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.
--11. They exclude workers who are:
--111. undergoing periods of probation associated with the start of a job;
--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
--111. working without pay in market or non-market units owned by household or family members.
++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:
++41 – Permanent employees
++
++42 – Fixed-term employees
++
++43 – Short-term and casual employees
++
++44 – Paid trainees, apprentices and interns
++
++=== 41 – Permanent employees ===
++
++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:
++
++* (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;
++* (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
++* (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. // //
++
++=== 42 – Fixed-term employees ===
++
++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:
++
++* (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;
++* (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;
++* (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
++* (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. // //
++
++49. Fixed-term employees include:
++
++* (a) employees with fixed-term contracts of employment with a duration greater than three months; and
++* (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.
++
++50. Paid apprentices, trainees and interns with fixed-term employment arrangements are excluded from this group.
++
++=== 43 – Short-term and casual employees ===
++
++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:
++
++* (a) there is no guarantee to offer work or to perform work during a set period; or
++* (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.
++
++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.
++
++53. This category includes two groups which may be separately identified if relevant in national circumstances: //short-term employees //and //casual and intermittent employees~://
++
++* (a) //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:
++** {{{(i)}}} employees with contracts of employment with a duration of less than three months;
++** (ii) employees without formal arrangements or contracts when it is understood that the employment will be of a duration of less than three months; and
++* (b) //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.
++
++54. Unless the total duration of the employment arrangement is less than three months, short-term and casual employees exclude:
++
++* (a) workers with on-call working-time arrangements who are guaranteed a specified amount of employment per pay period; and
++* (b) workers who are guaranteed to be offered work and to be paid for at least one hour per week.
++
++=== 44 – Paid apprentices, trainees and interns ===
++
++55. 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:
++
++* paid formal or informal traineeships, apprenticeships, internships or other types of programmes, according to national circumstances; and
++* paid skills training or retraining schemes within employment promotion programmes, when engaged in the production process of the economic unit for which they work.
++
++They exclude workers who are:
++
++* undergoing periods of probation associated with the start of a job;
++* 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
++* working without pay in market or non-market units owned by household or family members.
++
  == E. Contributing family workers ==
  **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.
@@ -331,7 +331,7 @@
                                ~1.     Employers
--1.
++1.
 . – Employers in corporations
 . – Employers in household market enterprises
 . – Employers in own-use provision of services
@@ -381,9 +381,9 @@
 – Independent workers in own-use provision of services without employees
--1.
--11.
--111.
++1.
++11.
++111.
 . – Family helpers in own-use provision of services
 . Workers in own-use production of goods
@@ -391,9 +391,9 @@
 – Independent workers in own-use production of goods without employees
--1.
--11.
--111.
++1.
++11.
++111.
 . – Family helpers in own-use production of goods
 . Volunteer workers
@@ -417,8 +417,8 @@
  (a) Excluded from this group are workers who:
--1.
--11.
++1.
++11.
 . perform non-compulsory work without remuneration through or for organizations comprising market and non-market units, including self-help, mutual aid or community-based groups of which the worker is a member; and
 . produce goods or services for consumption by members of the worker’s own household or family.