S.141 Employers and own-account workers

The sub-sector employers and own-account workers consists of the group of households for which the mixed incomes accruing from their activity as producers of market goods and services are the largest source of income for the household as a whole. Households receive these incomes when they own household unincorporated enterprises that may also have paid employees.

When the household’s business activity is significant in scope and it can be separated into an independent unit, it is classified in the non-financial corporations sector. In general, double-entry accounts are kept on such activity. Regardless of the accounting method, the agreed criterion in practice is that own-account workers employing less than two persons, on average, (including the entrepreneur) are classified as households.

Update (12.5.2014): Own-account workers in agriculture are always classified as households, regardless of the number of workers employed. [0]

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