Any activity that a person does during the reference period, for pay in cash or in kind, in any establishment, office, farm, private home, or for profit or without pay on a family farm or enterprise. It also includes:
what a farm operator or member of the operator's family does on the farm operated by another household on exchange labor arrangement; and
any activity that a person does in relation to minor activities in home gardening, raising of crops, fruits, hogs, poultry, etc., fishing for home consumption and manufacturing for own use. However, there must be some harvest in the case of home gardening, raising of crops, fruits and nuts, and gathering of wild fruits and vegetables; animals disposed of (sold, consumed, bartered, or given away), or some catch in fishing in order that these activities will be considered work.  
Notes:
This definition is consistent with the 1993 SNA description of work (SNA 1993 Paragraph 17.9b)