Three sectors are distinguished:
- Public sector
- Subsidised sector
- Private sector
The public sector includes all statutory industrial organisations, e.g. central government, provinces, municipalities, water boards and public education. Police, regular special education and university hospitals are also included in the public sector.
The subsidised sector includes bodies operating under private law and funded by subsidies or financial contributions laid down in law, insofar as they are not included in the public sector. The subsidised sector includes, for instance, the main part of the health care and welfare sector and the executive bodies for social insurances and sheltered workshops.
The private sector comprises all bodies operating under private law not included in the subsidised and public sectors.