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Definition: |
Owner-managers of incorporated enterprises are workers who hold a job in an incorporated enterprise, in which they:
a) alone, or together with other members of their families or one or a few partners, hold controlling ownership of the enterprise; and
b) have the authority to act on its behalf as regards contracts with other organisations and the hiring and dismissal of persons in the “paid employment” of the same organisation.
For labour force analysis they are normally best classified as self-employed, either as own-account workers or, most often, employers. However, for taxation purposes they are generally counted as employees, and this is also the classification in the System of National Accounts (SNA).
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Source
Publication: |
OECD Employment Outlook, June 2000, OECD, page 191.
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Statistical
Theme: Labour statistics |
Created
on Tuesday, September 25, 2001 |
Last
updated on Monday, April 22, 2002 |
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