Las características del resolutor y su influencia en la resolución

self-employed

Employees are persons who, during a reference period, performed some work for wage or salary, in cash or in kind, by agreement with an employer. Self-employed persons are those who earn their income by performing labour on their own account (company, profession) or who operate jointly with others in the business of their family.

Jobs

A job is a work opportunity occupied by an employed person for a defined period or until further notice. Because employed persons may hold more than one job, the number of jobs will therefore equal or exceed the number of employed persons.

Full-time and part-time jobs

A full-time job concerns a contractually agreed normal full day or week task. All other jobs are part-time jobs.

Hours of work

The labour input of employees is the total hours of work in the reference period. There are several concepts of working hours:

— Contractual hours

Contractual hours are agreed in the contract between employer and employee. Agreed paid annual leave and paid public holidays are not included in the contractual hours.

— Paid overtime

Time worked in addition to normal hours of work for which a premium rate is paid. Overtime that has been given back and time spent travelling or waiting are not considered paid overtime.

— Hours paid

Hours paid is the sum of contractual hours and paid overtime. Time spent on sick leave or bad weather leave belong to hours paid. Contrary to the legal terms, paid annual leave and public holidays are not considered part of hours paid.

— Hours actually worked

Hours actually worked are hours paid plus unpaid over- time and less the hours paid but not worked, e.g. sick- ness absence, pregnancy leave, maternity leave, strikes, parental leave, short-term absence, and additional free time for older people. In the regional accounts by industry there is a focus on employed persons and employees, thus implicitly on self-employed persons.

9.3. Compensation of employees

Labour costs reflect the employers’ expenses directly related to employees in the production process. The labour costs concept contains two main components: wages and salaries, and employers’ social contributions.

Wages and salaries

The most important form of wages is wages in cash (including withheld taxes on wages and contributions). Wages in cash includes regular gross wages, standard extra allowances (for instance for hazardous work), bonuses, over- time pay, tips and compensation for costs related to employ- ment (for instance refunds of fares to and from work). Bonuses include holiday pay, cash or staff bonuses, gratui- ties, profit shares and a thirteenth or fourteenth month. Wages in kind occur if an employee benefits from his or her job besides being paid wages. Examples of payment in kind are: the private use of a company car, free housing, free food, lower interest rates on mortgages, free or cheap use of the company’s products or services, and day nursery provision supplied or subsidised by the company.

Employers’ social contributions consist of legally or contractually required payments to social security, such as pension premiums. As set out by ESA 2010, par. 4.07, pay over periods in which no work is done due to illness or bad weather is also regarded as a social contribution.

9.4. Labour productivity

Economic growth in regional accounts terms is the volume growth of regional GDP, and this can be broken down into components including changes in labour productivity, the productivity per unit of labour, and changes in the volume of labour. The same breakdown can be made for the volume change of regional value added by industry.

This simple approach provides a framework for monitoring and analysing regional economic growth by industry. More homogeneous figures on labour inputs, obtained by using the number of employed along with hours worked and distinguishing between various levels of educational and vocational qualifications of the labour force, will result in more detailed labour productivity figures (see ESA 2010, par. 22.100).

A main problem for regional accounts estimates of labour productivity may occur when employment data only are used to measure regional GVA. In principle there will then be no differences in regional labour productivity per detailed industry.

General principles for regional labour data by industry

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9.5. Choice of methods

The following conditions have to be fulfilled:

1. The regional distribution of employment, number of employees, self-employed persons, full-time equivalents, hours worked, and compensation of employees should be based on the local units. This condition is significant for the available data sources:

a. For multiregional enterprises in SBS, information might only be available for the number of employees and wages and salaries.

b. SBS are not obliged to provide data at the NUTS 3 level (28_).

c. Wage declarations of multiregional enterprises intended for tax authorities, are often prepared by the head office without splitting the data between the local units.

d. If dependent on sources such as LFS, corrections are needed to provide data for the local production units instead of the place of residence of the respondents. 2. The observations made in par. 3.9.1 also apply for the

regional labour data by industry. However, an excep- tion will be made for the industrial detail at which hours worked is to be compiled. Because most sources do not provide a detailed industrial breakdown of hours worked, the industrial detail may be less than the A*38 level of NACE Rev.  2. The minimum requirement for hours worked is that it should be compiled at least at the A*10 level of NACE Rev. 2.

3. Empirical data should be made available at the NUTS 3 level for the number of employees and self-employed: a. The number of employees can be based on adminis-

trative data at NUTS 3 level and SBS for NUTS 2 level, or a combination of these sources.

b. The number of self-employed persons might be based on a variety of sources, e.g. agricultural census, busi- ness register, SBS, LFS, population census, adminis- trative data (tax registration) etc.

c. The definitive data must refer to the correct period of observation.

d. The regional data must closely match the corre- sponding national accounts totals.

e. If the definitive regional data are empirically based, refer to the correct period of observation, and are correctly allocated to the local production or ancil- lary units, the method might be classified as an A-method.

(28_{) Council Regulation (EC, Euratom) No 58/97 of 20 December 1996 concerning structural}

business statistics, Annex 1, section 7, article 3.

f. If the provisional data are based on the regional distribution of the definitive regional data according to the A-method, the method might be classified as a B-method, provided that this approach has been applied at least at the level of industries of NACE Rev.  2 division, A*38. If this is not the case, this method will be classified as a C-method.

g. If any of the conditions of c, d or e are not fulfilled, the method will be classified as a C-method.

4. Empirical data should be available at the NUTS 2 level for the hours worked by employees and self-employed: a. SBS partly collect data on hours worked, but only at

enterprise level and not for local units.

b. The number of hours worked by employees and self-employed (often) need to be based on the LFS or administrative data, or on a combination of both sources. Adjustments may be required for the correct allocation to industry or local unit (e.g. because of commuting).

c. The definitive data must refer to the correct period of observation.

d. The aggregated regional data have to closely match the corresponding national accounts totals.

e. If the definitive regional data are empirically based, refer to the correct period of observation, and are correctly allocated to the local production or ancil- lary units, the method might be classified as an A-method.

f. If the provisional data are based on the regional distribution of the definitive regional data according to the A-method, this approach might be classified as a B-method, provided that the method has been applied at least at the level of industries of NACE Rev.  2 division, A*10. If this is not the case, this method will be classified as a C-method.

g. Regional GVA per hour worked at the industry level of at least NACE Rev. 2 division, A*10 and at NUTS 2 must show plausible results. Large variations in regional GVA per hour worked have to be clarified. There might be problems with GVA or hours worked or both.

h. If any of the conditions of c, d, e or g are not fulfilled, the method will be classified as a C-method.

5. Empirical data should be made available at the NUTS 3 level for the compensation of employees:

a. Compensation of employees at NUTS 3 level might be mainly based on administrative data.

b. The definitive data must refer to the correct period of observation.

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General principles for regional labour data by industry

c. The regional data must closely match the corre- sponding national accounts totals.

d. If the definitive regional data are empirically based, refer to the correct period of observation, and are correctly allocated to the local production or ancil- lary units, the method might be classified as an A-method.

e. If compensation of employees at NUTS 3 level is based on the regional distribution of the number of employees within NUTS 2 and is done top-down at the industry level of NACE Rev. 2 division, A*38, this method might be classified as a B-method.

f. If the provisional data are based on the regional distribution of the definitive regional data according to the A-method, this approach might be classified as a B-method, provided that the method has been applied at least at the level of industries of NACE Rev.  2 division, A*38. If this is not the case, this method will be classified as a C-method.

g. The share of compensation in regional GVA at the industry level of at least NACE Rev. 2 division, A*38 and NUTS 3 must show plausible results. Large vari- ations in this share have to be clarified.

h. If any of the conditions of c, d, e or g are not fulfilled, the method will be classified as a C-method.

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General principles for allocating

income transactions and aggregates of