GRP is defined as earnings + taxes on production & imports + profits – subsidies. Earnings (and generally subsidies) are the result of employment (jobs), but taxes and profits can both be generated in the absence of jobs. Hence it is not unusual for small amounts of profit and taxes (and thereby GRP) to be present in certain industries, despite the absence of jobs and earnings.
It is also worth noting that Emsi’s Input-Output model, which produces GRP figures, utilizes all four Emsi Classes of Worker. Users comparing job counts to GRP should ensure that their job counts use all four Classes of Worker to match the I-O model’s usage. This will ensure that all industries that should show jobs and earnings in contribution to GRP are in fact shown.
See also Class of Worker.