The Table, No. 10: Evidence before advice

From the Founding Secretariat

Dear members and readers,

This week, Reseated published three documents: a Secretariat statement on the OECD’s Taxing Wages 2026 findings, and summary records from the third sessions of the Platform and Cashflow Councils. They represent different parts of our work: placing an external report in view, and keeping a record of council proceedings.

We are sharing the identifiers and dates below so members can find the documents and follow the work at its source. A summary record is not a standard, and a statement about a report is not a substitute for reading it. Our task is to make the path from evidence to proposals visible—and to be careful about what the evidence does and does not establish.

With thanks to everyone who has taken the time to report, read, and deliberate,
Founding Secretariat

The week at the table

The week’s lead story is a set of records, not a new rule. On 15 April, the Secretariat issued RC/SEC/2026/8, “On the OECD Taxing Wages 2026 findings.” On 14 April, the Platform Council published RC/PL/2026/SR.3, the summary record of its third session. On 16 April, the Cashflow Council published RC/CF/2026/SR.3, the summary record of its third session.

The documents are useful in different ways. The Secretariat statement connects Reseated’s work to findings published by the OECD. The two council records help members and the public follow deliberation within the councils. Taken together, this week’s publications show why a transparent record matters: people should be able to distinguish analysis, discussion, and a decision rather than having to treat them as the same thing.

Reseated’s work is organized around a sequence: reports are assessed against five tests—Volume, Frequency, Consistency, Spread, and Corroboration—before a draft fix is developed. A draft then goes through public consultation and an Assembly ballot before letters are sent to the chief executives able to adopt it. The records published this week sit within that larger effort to make evidence and deliberation legible.

By the numbers

As of 17 April 2026, Reseated has 458 members seated in 49 countries. Members have filed 1,104 reports from 50 countries. Those figures count different things: the country count for reports is not the same as the country count for seated members.

Reports by council:

• Platform: 692
• Cashflow: 268
• Fair Play: 50
• Red Tape: 47
• Trade: 29
• Team: 15
• Resilience: 3

The council totals add up to 1,104. Platform and Cashflow together account for 960 reports, while the other five councils account for 144. The totals tell us where reports have been filed; by themselves, they do not prove that a particular practice is widespread, consistent, or caused by a particular policy. Those questions belong in the pattern test, where volume is considered alongside frequency, consistency, spread, and corroboration.

From the table

Imagine a small business owner setting aside a short period after closing to describe a recurring problem. The owner does not need to publish the name of the business, or make a public accusation against a named company. Instead, the account can identify the kind of practice, explain when it happens, and record what the business can verify. If the problem has happened more than once, dates and repeated details help distinguish a pattern from a single bad day.

That careful account may feel less dramatic than a public complaint. It is also more useful to a process that asks whether similar reports recur across businesses and places, and whether independent evidence supports them. One report does not settle the question. A collection of reports does not automatically settle it either. The work is to test what has been submitted, protect members’ anonymity, and say plainly where the evidence is strong or still incomplete.

Members who choose to share a story publicly can decide what identifying details, if any, to include; otherwise, reports remain part of the evidence process without requiring public identification.

Coming up

The next scheduled milestone on Reseated’s calendar is the first Board election, set for 23 April. The election will follow the Rules of Procedure adopted by Assembly ballot on 19 March.

The seven council calls for evidence launched on 10 February remain the framework for organizing reports across Platform, Cashflow, Fair Play, Red Tape, Trade, Team, and Resilience. Open Tables are held monthly, with two sittings designed to make participation possible across regions. Watch Reseated’s notices for session details and opportunities to take part.

As work proceeds, Reseated will announce consultation periods and ballots through its document and meeting notices. Those steps matter: a draft should be open to public comment before the Assembly votes, and a vote should be recorded before an adoption letter is sent.

One thing you can do

If you are a small-business owner, submit a report that is specific enough to be checked. Describe the practice rather than naming your business or making an unsupported claim about a company. Note how often it occurs, over what period, and whether you have records that could corroborate the account. If you are not directly affected, you can still help by reading the published records and sharing the reporting route with a business owner who may wish to contribute.

Reseated’s process depends on more than the number of reports. It depends on accounts that can be compared, tested, and handled with care. Thank you for helping make that possible.