| Value | Category |
|---|---|
| 00 | Non-agricultural employer: any other employer |
| 01 | Agricultural employer: state |
| 02 | Agricultural employer: co-operative |
| 03 | Agricultural employer: private |
| 04 | Non-agricultural employer: small undertaking, small co-operative manufacturing co-operative, co-op. Group |
| 05 | Non-agricultural employer: subsidiary company, deposit company |
| 06 | Non-agricultural employer: share company, limited company |
| 07 | Non-agricultural employer: contractual or rented shop, hostelry or service unit |
| 08 | Non-agricultural employer: associated private enterprise (working association, civil law association, unlimited partnership, lawyers' association, teachers' association) |
| 09 | Non-agricultural employer: individual undertaking (own-account worker, person of liberal profession and his/her employee or helping family member) |
| 99 | NIU (not in universe) |
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