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  • Self-employed persons (European System of Accounts (ESA))

Definition: Self-employed persons

European System of Accounts (ESA)

Persons who are the sole owners, or joint owners, of the unincorporated enterprises in which they work, excluding those unincorporated enterprises that are classified as quasi-corporations. Persons having both an employee job and a job as a self-employed person are classified here if the selfemployed job constitutes their principle activity by income (ESA 2010). 

Persons who are the sole owners, or joint owners, of the unincorporated enterprises in which they work, excluding those unincorporated enterprises that are classified as quasi-corporations. Self-employed persons are classified here if they are not also in a paid employment which constitutes their principal activity: in that latter case they are classified under employees (ESA 1995).
Source:
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013
Created:
2005-08-10
Updated:
2019-05-10

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