Excluded are consultants, home workers and workers receiving pure commissions only. Working owners are owners who are activiely engaged in the management but do not receive regular pay, i.e., not included in the payrolls. Managers and directors of corporations working for pay are reported as managers. Unpaid workers are persons working without regular pay for at least one third of the working time normal to the establishment. Included are total basic pay, overtime pay and other benefits.
Overtime pay are payments given for extra hours worked.
Other benefits include bouses, cost of living allowances, commutable transportation and representation allowances, food, housing, commissions paid to salaries employees, separation, retirement, terminal pay, gratuities, etc. Number of hours actually worked by production workers refers to the number of hours actually spent by production workers at work, including waiting time and overtime. It excludes time paid for but not spent in work for the establishment such as sick leave and paid vacation leave. Revenue includes cash received and receivables for goods sold and services rendered. Cost refers to all expenses incurred during the year whether paid or payable.