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IPS320 Michael Frosch
            economic unit for which they work and are accountable to or supervised by
            another  person  or  economic  unit.  Two  groups  are  classified  under
            independent workers, namely, employers and independent workers without
            employees. The category dependent workers contains three groups, namely,
            dependent  contractors,  employees  and  contributing  family  workers.  The
            distinctions  made  in  ICSE-93  between  employers,  own-account  workers,
            contributing family workers and employees are thus retained in this hierarchy.
            ICSE-18-A is suitable for various types of labour market analysis such as the
            impact of economic cycles, government policies and for the compilation of
            statistics classified by socio-economic status.
                ICSE-18-R reflects to some degree the economic risk to which the worker
            is subjected in the job. This classification differentiates between workers in
            employment  for  profit  and  those  in  employment  for  pay.  Workers  in
            employment for profit are workers whose remuneration is dependent on the
            profit or loss of the economic unit in which they are employed. They thereby
            may face a greater economic risk than workers in employment for pay who
            receive remuneration in return for time worked or for each piece or service
            produced. Three groups are classified under workers in employment for profit,
            namely,  independent  workers  in  household  market  enterprises,  dependent
            contractors  and  contributing  family  workers.  The  category  workers  in
            employment  for  pay  contains  two  groups,  namely,  owner  operators  for
            corporations and employees.
                              Figure 1: ICSE-18-A and ICSE-18-R ICSE-18-A

            Independent workers                    ICSE-18-R

            Employers:                             Workers in employment for profit

            -Employers in corporations             Independent workers in household market enterprises:
            -Employers in household market         -Employers in household market enterprises

            enterprises                            -Own-account workers in household market enterprises

            Independent workers without employees:   without employees

            -Owner-operators of corporations       Dependent contractors:
            witho  ut employees                    -Dependent contractors
            -Own-account workers in household      Contributing family workers:

            market                                 -Contributing family workers

            enterprises without employees          Workers in employment for pay

            Dependent workers                      Owner operators of corporations:

            Dependent contractors:                 -Employers in corporations

            -Dependent contractors                 - Owner-operators of corporations without employees
            Employees:                             Employees:

            -Permanent employees                   -Permanent employees

            -Fixed-term employees                  -Fixed-term employees

            -Short-term and casual employees       -Short-term and casual employees
                                                   -Paid apprentices, trainees and interns
            -Paid   apprentices, trainees and interns

            Contributing family workers:
            -Contributing family workers


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