1. Arbeidsrekeningen
Labour Accounts
Robin Milot

2. Content Jobs: The central unit of Labour Accounts
Classifications of a job
Compensation of employees
Employment
Labour inputs

3. Jobs: The central unit of LA
What is a job?

4. Definition of a job:
A job is defined as an explicit or implicit contract between a person and a resident institutional unit to perform work in return for compensation for a defined period or until further notice.

5. Representation of a job:
Resident Institutional Unit
Person
Compensation
Contract
Perform work

6. Contract:
Self-employed
Employee
Full-time/part-time
Regular/flexible

7. Institutional Unit:
Nace Rev. 2
Region (working)
Institutional sector

8. Type of Persons:
Sex
Age
Education
Region (living)

9. Representation of a job:
Resident Institutional Unit
Person
Compensation
Contract
Perform work

10. Compensation: Compensation Mixed income (Self-employed)
Compensation of employees (D.1)

11. Compensation of employees (D.1)
Compensation of employees (D.1) is defined as the total remuneration , in cash or in kind, payable by an employer to an employee in return for work done by the latter during an accounting period.
Compensation

12. Compensation of employees (D.1)
Compensation of employees (D1) is broken down into:
Wages and salaries (D.11): cash or in kind.
Employers’ social contributions (D.12):
Actual (D.121)
Imputed (D.122)

13. Number of employed persons
Employment measures:
Contract
Number of jobs
Full-time equivalent
Perform work
Number of employed persons
Hours actually worked

14. Labour input: Quality of labour Perform work Hours actually worked
Education
Work experience

15. Representation of a job:
Resident Institutional Unit
Person
Compensation
Contract
Perform work