STAFF: The 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 na employment contract, receiving remuneration in return; b) staff which has ties to the enterprise/institution, who, for not being bound by na 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).
REFERENCE PERIOD: The length of time for which data are collected, e.g. a specific day, month or year.
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.
IMPOSTOS: Todos os impostos directos e indirectos, com excepção do imposto sobre o rendimento, respeitantes à atividade das empresas, geralmente calculados em função de consumos, produção e vendas.