A-Income Statistics (income subject to provisional tax)

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Labour and Income, Social Statistics
Uwe Pedersen
+45 3917 3424

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A-Income Statistics (income subject to provisional tax) 2022

The purpose of the Provisional Income Statistics is to provide a more up to date picture of the compilation of income than is possible, by means of the final Personal Income Statistics. Compilation of the final Personal Income Statistics have to wait until the tax assessment process has reached a sufficiently acceptable level concerning the A-income (wages, salaries, unemployment benefits and social pensions etc.) and other income, e.g. entrepreneurial income. This does not apply to the Provisional Income Statistics.

Statistical presentation

The a-income statistics mainly comprise of wages and transfers. It illustrates the level and composition of the a-income for the tax year and can be split into wages and various types of transfer incomes. The a-income amounts to 90 per cent of the total gross income. The statistics are based on the provisional tax statement for the income. The data is acquired four months after the end of the tax year. The final income statistics is based on a-incomes acquired eight month after the end of the tax year. The final statistics are based on the Statistics Denmark's Register of Incomes Statistics.

Statistical processing

The type of income in the e-income register is adjusted in-case of inconsistencies between the filing-entity and the type of income.

The total transfers are grouped into the different type of transfers by merging the e-income register with the register of people receiving public benefits.

Data on specifically 2020 and 2021 are supplemented with data from the Danish Business Authority on employer´s compensation on wages and salaries paid to staff, not able to work during the lockdown, caused by the COVID-19 pandemic.

Relevance

One or two annual meeting with some of the main users of the income and wealth statistics is held in Statistics Denmark. On a daily to weekly basis users call with questions related to the statistics. Trough these interactions with the users we assess the need for improvements of the statistics.

Accuracy and reliability

All persons receiving unemployment income is included in the statistics.

As we are dealing with a provisional data based on relatively early data from the e-income Register the data are subject to certain margins of inaccuracy. The data may be revised by the Tax authorities after the date on which we extract the information from the Register. This applies in particular to the salary information slips containing wages and salaries. However, the uncertainty caused by the revisions linked to the income data is marginal.

Timeliness and punctuality

The statistics are published 4 to 5 months after the reference period. The statistics are published as planned.

Comparability

Changing several social benefits from net sum into gross sum (taxable) in connection with the tax reform of 1st January 1994 has caused a minor break in the time series from 1993 to 1994.

There are no similar statistics internationally.

Accessibility and clarity

The statistics are published on our website, in an annual newsletter and via the Statistikbanken).