Breakdown of employees by income
1. Contact
Responsible agency
Unit
Contact person
Position
Email (agency)
Phone
2. Statistical presentation
Data description
Data on breakdown of employees are used to find out allocation of employees by income, economic activity and sector of the enterprise, administrative territories as well as sex and age of the employee.
Statistical concepts and definitions
Statistical unit
N/A
Statistical population
All paid employees who must be reported to the State Revenue Service sending a statement on the compulsory social insurance contributions from the employee’s income, personal income tax and business risk state duty in the reporting month; or who are included in a micro-enterprise tax return and employed in commercial companies, agricultural holdings and fishermen’s farms, foundations, associations, funds, institutions, organisations, institutions as well as natural persons and sole proprietors.
3. Institutional mandate
Legal acts and other agreements
N/A
4. Accessibility and clarity
On-line database
5. Comparability
Comparability - geographical
N/A
Length of comparable time series
N/A
6. Coherence
Coherence- cross domain
N/A
7. Statistical processing (data source etc.)
Source data
Data on breakdown of employees by income were acquired by compiling employers reports submitted to the State Revenue Service:
- Reports on mandatory social insurance contributions made from labour income of employees, on personal income tax and business risk state fees in the reference month submitted by the employers to the State Revenue Service;
- reports regarding the employment income, personal income tax and state mandatory social insurance contributions of the payers of the income tax for seasonal farm workers;
- tax declarations of micro-enterprises.
Data collection
N/A
Data compilation
Data are processed and developed in a way ensuring that each employee is included in the database once, summing earnings gained in all jobs. Employee is registered with the enterprise bringing the highest earnings. Number of employees includes all employees, wages and salaries of which were calculated during the reference period, regardless the number of hours worked.
Data are supplemented with the necessary information from the Statistical Business Register; age and sex is added from the Population Register.
Data in corresponding wage groups are grouped by economic activity and sector of the enterprise, administrative territories as well as by sex and age of the person.
The average number of employees per year, broken down by income group, has been calculated as the arithmetic average by summing the data for each month and dividing the result by 12.