(topological charge of the vortex $e^{i\ell\phi}$) and $\sigma=\pm 1$ (helicity) [@OAM]. However, for *non-paraxial* fields the identification of OAM and SAM meets serious difficulties [@EN; @BA; @B]. Calculations based on the recently suggested division of the Poynting energy flow into spin and orbital parts [@BA; @Berry2009; @Li; @Beksh] show that the non-paraxial correction to the OAM is proportional to $\sigma$ rather than to $\ell$ [@BA; @Li]. This resulted in the conclusion that “*in the general non-paraxial case there is no simple separation into $\ell$-dependent orbital and $\sigma$-dependent spin component of AM*” [@BA].

In this paper we re-examine the problem and give an exact self-consistent solution in terms of both the fundamental photon operators and classical energy flows. The identification of the well-defined measurable OAM and SAM of light is shown to be closely related to the analogous problem for the *position* of localized photons [@Pryce; @Photon; @Hawton]. Our approach generalizes and unifies previously disjointed results: (i) non-canonical OAM and SAM operators obtained earlier for the second-quantized fields [@EN]; (ii) non-commutative photon position operator and Berry monopole field in momentum space [@Pryce; @Photon]; and (iii) separation of the spin and orbital parts of Poynting energy flows [@Berry2009; @Li; @Beksh]. We find 