Employers are businesses with paid employees.
Non-employers are businesses with no paid employees. The health services tabulations are the first data to be released from the 1998 Service Annual Survey. The full report will be released at a later date. Sources of receipts data for other taxable firms such as dentists, other health practitioners and nursing-care facilities also are included. The estimates from the 1998 Service Annual Survey are subject to sampling variability and nonsampling error.