Definition: Employee

SNA

Employees are persons who, by agreement, work for a resident institutional unit and receive remuneration for their labour (SNA 2008, § 19.20).

An employee is a person who enters an agreement, which may be formal or informal, with an enterprise to work for the enterprise in return for remuneration in cash or in kind (SNA 1993, § 7.23).
Source:
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009
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