| Concepts
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PERSONS EMPLOYED: Persons who during the reference period participated in the business of the enterprise/institution, regardless of the duration of this participation, under the following conditions: a) staff bound to the enterprise/institution by an employment contract, receiving remuneration in return; b) staff which has ties to the enterprise/institution, who, for not being bound by an employment contract, does not receive regular remuneration for the hours worked or the labour supplied (e.g. owner-managers, unpaid family workers, active members of cooperatives); c) staff with ties to other enterprises/institutions who worked at the enterprise/institution and receive remuneration directly from it; d) persons in the above situations, absent for a period of no more than one month due to holidays, labour dispute, vocational training, as well as disease and occupational accident. The following persons are not considered to be staff: i) those in the situations described in a), b), and c) above and who are absent for a period of over one month; ii) workers with ties to the enterprise/institution who moved to other enterprises/institutions, receiving remuneration directly from the latter; iii) workers in the enterprise/institution whose remuneration is borne by other enterprises/institutions (e.g. temporary workers); iv) self-employed workers (e.g. service providers, that use the so-called 'recibos verdes', which is the popular name of the receipt form).
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INSTITUTIONAL SECTOR: Group of institutional units which have a similar type of economic behaviour.
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REFERENCE PERIOD: Period to which the information refers and which may be a specific day or a time interval (month, fiscal year, calendar year, among others).
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ENTERPRISE: Legal entity (natural or legal person) that is an organisational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making, especially for the allocation of its current resources. An enterprise carries out one or more activities at one or more locations.
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INSTITUTIONAL UNIT: The institutional unit is an elementary economic decision-making centre characterized by uniformity of behaviour and decision-making autonomy in the exercise of its principal function. A resident unit is regarded as constituting an institutional unit if it has decision-making autonomy in respect of its principal function and either keeps a complete set of accounts or it would be possible and meaningful, from both an economic and legal viewpoint, to compile a complete set of accounts if they were required.
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DEPENDENT EMPLOYMENT: Employment for which the holder has an explicit or implicit contract, whether or not subject to written form, which entitles him/her to basic remuneration that is not directly dependent on the income of the unit for which he works.
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EMPLOYEE: Person who carries out an activity under the authority and direction of another under the terms of an employment contract, whether or not subject to written form, which entitles him/her to a remuneration that does not depend on the results of the economic unit for which he/she works.
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