| Value | Category |
|---|---|
| 901 | salary / wages, house rent allowances, transport allowance, bonus and other individual benefits directly payable to the worker (cash & kind):working owner |
| 902 | salary / wages, house rent allowances, transport allowance, bonus and other individual benefits directly payable to the worker (cash & kind)-formal hired worker |
| 903 | salary / wages, house rent allowances, transport allowance, bonus and other individual benefits directly payable to the worker (cash & kind)-informal hired worker |
| 909 | sub-total (items 901 to 903) |
| 911 | salary / wages, house rent allowances, transport allowance, bonus and other individual benefits directly payable to the worker (cash & kind)-working owner |
| 912 | formal hired worker |
| 919 | sub-total (items 911 to 912) |
| 921 | working owner |
| 922 | formal hired worker |
| 923 | informal hired worker |
| 924 | other worker / helper |
| 929 | sub-total (items 921 to 924) |
| 939 | total emoluments (items 909 + 919 + 929) |