The Business Register and Employment Survey (BRES) publishes employee and employment estimates at detailed geographical and industrial levels. It is regarded as the definitive source of official government employee statistics by industry. Employment is calculated by adding the number of working owners to the number of employees employed by a business, where working owners include sole traders, sole proprietors and partners who receive drawings and/or a share of the profits, but are not paid via pay-as-you-earn (PAYE).