As reported in Working Time Accounts (WTA), annual hours worked per dependent employee are mainly paid contractual and overtime hours minus paid absences, and include paid meal breaks. Hours worked by self-employed are estimated on the basis of hours worked by full-time employees and a ratio of extra work performed by self-employed. Adjustment to National Accounts concepts consists only at including hours worked in the unobserved economy. In sum, national estimates of annual hours worked are according to paid hours and do not include neither unpaid overtime nor unpaid absences for different reasons. The main source for hours worked is The Yearly Statistics on Earnings completed with the number of jobs during the year from the Register of Employment Statistics.