diff -u b/core/modules/migrate/src/Plugin/migrate/process/SkipOnEmpty.php b/core/modules/migrate/src/Plugin/migrate/process/SkipOnEmpty.php
--- b/core/modules/migrate/src/Plugin/migrate/process/SkipOnEmpty.php
+++ b/core/modules/migrate/src/Plugin/migrate/process/SkipOnEmpty.php
@@ -9,29 +9,24 @@
 use Drupal\migrate\MigrateSkipRowException;
 
 /**
- * Skips processing the current row when the source value evaluates to empty.
+ * Skips processing the current row when the input value is empty.
  *
- * The skip_on_empty process plugin checks to see if the current pipeline value
- * is empty (for example the empty string, FALSE, or 0). If so, the further
+ * The skip_on_empty process plugin checks to see if the current input value
+ * is empty (empty string, NULL, FALSE, 0, '0', or an empty array). If so, the further
  * processing of the property or the entire row (depending on the chosen method)
  * is skipped and will not be migrated.
  *
- * To skip the processing of the property when an empty value is encountered,
- * use the method: process setting.
- * This is useful when migrating parent values. When the parent source value is
- * 0 or empty, which represents the root element, there is no need to set a
- * destination value. In the other case a parent exists and needs a migration
- * lookup.
- *
- * To skip the entire row when an empty value is encountered, use the method:
- * row setting.
- * this is useful when combined with a migration process plugin to check if a
- * related item was previously migrated.
+ * Available configuration keys:
+ *   - method: (optional) level of skip.
+ *     - row: Skips the entire row when an empty value is encountered. Useful when
+ *        combined with a migration process plugin to check if a related item
+ *        was previously migrated.
+ *     - process: Skips the processing of the property when an empty value is
+ *        encountered. Useful when migrating parent values, there is no need to
+ *        set a destination value.
  *
  * Examples:
  *
- * Example of usage for method: row:
- *
  * @code
  * process:
  *   field_type_exists:
@@ -49,7 +44,7 @@
  *       - 1
  * @endcode
  *
- * Examples of usage for method:  process:
+ * If field_name is empty, skips the row process.
  *
  * @code
  * process:
@@ -63,7 +58,10 @@
  *     migration: d6_taxonomy_term
  * @endcode
  *
- * or
+ * If parent is empty, skips parent process but d6_taxonomy_term will be
+ * processed.
+ *
+ * Another example for process:
  *
  * @code
  *  process:
@@ -100,7 +98,8 @@
 class SkipOnEmpty extends ProcessPluginBase {
 
   /**
-   * Performs the associated process.
+   * Skips migration process at row level when value is not set and throws a
+   * MigrateSkipRowException with STATUS_IGNORED status.
    *
    * @param mixed $value
    *   The input value.
@@ -116,6 +115,8 @@
    *   The sub string of $value.
    *
    * @throws \Drupal\migrate\MigrateSkipRowException
+   *   Thrown if source property is not set and row should be skipped, by
+   *    default records with STATUS_IGNORED status in the map.
    */
   public function row($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
     if (!$value) {
@@ -125,7 +126,8 @@
   }
 
   /**
-   * Performs the associated process.
+   * Skips migration process at process level when value is not set and throws a
+   * MigrateSkipProcessException.
    *
    * @param mixed $value
    *   The input value.
@@ -135,12 +137,14 @@
    *   The row from the source to process.
    * @param string $destination_property
    *   The destination property currently worked on. This is only used together
-   *   with the $row above.
+   *     with the $row above.
    *
    * @return string
    *   The sub string of $value.
    *
    * @throws \Drupal\migrate\MigrateSkipProcessException
+   *   Thrown if source property is not set and rest of the process should be
+   *    skipped.
    */
   public function process($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
     if (!$value) {