15.80. MSITS 2010 recommends measuring the number of persons on the payroll of foreign affiliates, whether full-time or part-time. The enumeration should specify the period covered (such as an annual average), or, in the absence of strong seasonal or other fluctuations, a point in time, such as the end of the year. The compilation of that variable should generally follow national practices. Although data on a full-time equivalent basis would be preferable, given that such a measure is not widely available, MSITS 2010 recommends the compilation of data on the number of persons employed (i.e., inclusive of employees, working proprietors). To serve the information needs for mode 4, a useful extension would be the separate identification of employment of non-residents of the compiling economy working for the affiliate, including intracorporate transferees (i.e., employees transferred between affiliated enterprises).
15.81. Data on employment can be derived from the information collected through FDI or FATS surveys, or from business statistics (for inward). Again, it could be possible to derive the data by linking to other data sources, such as administrative sources, by using common company identifiers. Data should be compiled as a period average, but in the absence of strong seasonal and other fluctuations it may be compiled at a certain point in time (e.g., end of the year). The data should be derived from information that is generally readily available from company accounts.
 Although not recommended in MSITS 2010, other measures may also be compiled in order to cover important needs, in particular “hours worked” (see the 2008 SNA, para. 19.78), which are relevant in the context of the measurement of productivity.