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Document 02003R1980-20060523
Commission Regulation (EC) No 1980/2003 of 21 October 2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions (Text with EEA relevance)
Consolidated text: Commission Regulation (EC) No 1980/2003 of 21 October 2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions (Text with EEA relevance)
Commission Regulation (EC) No 1980/2003 of 21 October 2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions (Text with EEA relevance)
02003R1980 — EN — 23.05.2006 — 001.001
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COMMISSION REGULATION (EC) No 1980/2003 of 21 October 2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions (OJ L 298 17.11.2003, p. 1) |
Amended by:
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Official Journal |
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No |
page |
date |
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L 118 |
3 |
3.5.2006 |
COMMISSION REGULATION (EC) No 1980/2003
of 21 October 2003
implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions
(Text with EEA relevance)
Article 1
The definitions required by Article 15(2)(c) of Regulation (EC) No 1177/2003 on Community statistics on income and living conditions, in particular for the purpose of bringing into operation the income definitions given in Article 2(l) and (m) thereof, shall be as laid down in Annex I.
The conditions for delivering gross income data at component level as well as the timetable for inclusion of the different income components shall be as laid down in Annex II.
Article 2
The definitions given in this Regulation, with the exception of that of former household members, and the delivery of income data, shall be applied to both cross-sectional and longitudinal components of Community statistics on income and living conditions (EU-SILC).
Article 3
This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
DEFINITIONS OF HOUSEHOLD MEMBERS AND FORMER HOUSEHOLD MEMBERS, PENSIONS FROM INDIVIDUAL PRIVATE PLANS, CONTRIBUTIONS TO INDIVIDUAL PRIVATE PENSION PLANS, TOTAL GROSS AND DISPOSABLE HOUSEHOLD INCOME, TOTAL DISPOSABLE HOUSEHOLD INCOME BEFORE SOCIAL TRANSFERS (EXCEPT OLD-AGE AND SURVIVORS' BENEFITS; INCLUDING OLD-AGE AND SURVIVORS' BENEFITS) AND GROSS/NET INCOME COMPONENTS
1. HOUSEHOLD MEMBERS AND FORMER HOUSEHOLD MEMBERS
1.1. Household membership ( 2 )
Subject to the further and specific conditions shown below, the following persons must, if they share household expenses, be regarded as household members:
persons usually resident, related to other members;
persons usually resident, not related to other members;
resident boarders, lodgers, tenants;
visitors;
live-in domestic servants, au-pairs;
persons ususally resident, but temporarily absent from the dwelling (for reasons of holiday travel, work, education or similar);
children of the household being educated away from home;
persons absent for long periods, but having household ties: persons working away from home;
persons temporarily absent but having household ties: persons in hospital, nursing homes or other institutions.
Further conditions for inclusion as household members are as follows:
Categories 3, 4 and 5:
Such persons must currently have no private address elsewhere; or their actual or intended duration of stay must be six months or more.
Category 6:
Such persons must currently have no private address elsewhere and their actual or intended duration of absence from the household must be less than six months.
Categories 7 and 8:
Irrespective of the actual or intended duration of absence, such persons must currently have no private address elsewhere, must be the partner or child of a household member and must continue to retain close ties with the household and must consider this address to be his/her main residence.
Category 9:
Such person must have clear financial ties to the household and must be actually or prospectively absent from the household for less than six months.
Shares in household expenses
Shares in household expenses include benefiting from expenses (e.g. children, persons with no income) as well as contributing to expenses. If expenses are not shared, then the person constitutes a separate household at the same address.
‘Usually resident’
A person shall be considered as a usually resident member of the household if he/she spends most of his/her daily rest there, evaluated over the past six months. Persons forming new households or joining existing households shall normally be considered as members at their new location; similarly, those leaving to live elsewhere shall no longer be considered as members of the original household. The abovementioned ‘past six month’ criteria shall be replaced by the intention to stay for a period of six months or more at the new place of residence.
‘Intention to stay for a period of six months or more’
Account has to be taken of what may be considered as ‘permanent’ movements in or out of households. Thus a person who has moved into a household for an indefinite period or with the intention to stay for a period of six months or more shall be considered as a household member, even though the person has not yet stayed in the household for six months, and has in fact spent a majority of that time at some other place of residence. Similarly, a person who has moved out of the household to some other place of residence with the intention of staying away for six months or more, shall no longer be considered as a member of the previous household.
‘Temporarily absent in private accommodation’
If the person who is temporarily absent is in private accommodation, then whether he/she is a member of this (or the other) household depends on the length of the absence. Exceptionally, certain categories of persons with very close ties to the household may be included as members irrespective of the length of absence, provided they are not considered members of another private household.
In the application of these criteria, the intention is to minimise the risk that individuals who have two private addresses at which they might potentially be enumerated are not double-counted in the sampling frame. Similarly, the intention is to minimise the risk of some persons being excluded from membership of any household, even though in reality they belong to the private household sector.
1.2. Former household member
The term ‘former household member’ refers to a person who is not a current member of the household and was not recorded as a household member in that household in the previous wave, but who lived in the household for at least three months during the income reference period.
The former household members shall be included only in the EU-SILC longitudinal component.
2. GROSS INCOME COMPONENTS
2.1. Employee income
Employee income is defined as the total remuneration, in cash or in kind, payable by an employer to an employee in return for work done by the latter during the income reference period.
The employee income is broken down into:
Gross cash or near-cash employee income (PY010G);
Gross non-cash employee income (PY020G);
Employers' social insurance contributions (PY030G).
2.1.1. Gross cash or near-cash employee income (PY010G)
This refers to the monetary component of the compensation of employees in cash payable by an employer to an employee. It includes the value of any social contributions and income taxes payable by an employee or by the employer on behalf of the employee to social insurance schemes or tax authorities.
Gross cash or near-cash employee income includes the followings items:
It does not include:
2.1.2. Gross non-cash employee income (PY020G)
This refers to the non-monetary income components which may be provided free or at a reduced price to an employee as part of the employment package by an employer ( 3 ).
Gross non-cash employee income includes:
The value of goods and services provided free shall be calculated according to the market value of these goods and services. The value of the goods and services provided at a reduced price shall be calculated as the difference between the market value and the amount paid by the employee.
It does not include:
2.1.3. Employers' social insurance contributions (PY030G)
Employers' contributions are defined as payments made, during the income reference period, by employers for the benefits of their employees to insurers (social security funds and private funded schemes) covering statutory, conventional or contractual contributions in respect of insurance against social risks.
It includes:
2.2. Self-employment income
Self-employment income is defined as the income received, during the income reference period, by individuals, for themselves or in respect of their family members, as a result of their current or former involvement in self-employment jobs. Self-employment jobs are those jobs where the remuneration is directly dependent upon the profits (or the potential for profits) derived from the goods and services produced (where own consumption is considered to be part of profits). The self-employed person makes the operational decisions affecting the enterprise, or delegates such decisions while retaining responsibility for the welfare of the enterprise. (In this context, ‘enterprise’ includes one-person operations). The remuneration of hobbies shall be regarded as self-employment.
If the income collected or compiled corresponds to a time period earlier than the reference period, basic adjustments shall be applied to update the data to the income reference period.
The self-employment income is broken down into:
Gross cash profits or losses from self-employment (including royalties) (PY050G);
Value of goods produced for own consumption (PY070G).
2.2.1. Gross cash profits or losses from self-employment (including royalties) (PY050G)
It includes:
It does not include:
Income from self-employment shall be calculated as:
In practice if the self-employed person or business prepares annual accounts for tax purposes, the gross income benefits/losses shall be calculated as net operating benefits/losses shown on this tax account for the most recent 12-month period, before deduction of taxes on income and compulsory social insurance contributions.
In the absence of annual accounts, either for tax purposes or as a business account, the alternative approach to measure self-employment income shall be to collect the amount of money (and goods) drawn out of the business for personal use (for consumption or saving, including the market value of goods produced or purchased by the business but taken for personal use).
2.2.2. Value of goods produced for own consumption (PY070G)
The value of goods produced for own consumption refers to the value of food and beverages produced and also consumed within the same household.
The value of goods produced for own consumption shall be calculated as the market value of goods produced deducting any expenses incurred in the production.
The value of food and beverages shall be included when they are a significant component of the income at national level or they constitute a significant component of the income of particular groups of households.
This value does not include:
2.3. Imputed rent
2.3.1. Imputed rent (HY030G)
The imputed rent refers to the value that shall be imputed for all households that do not report paying full rent, either because they are owner-occupiers or they live in accommodation rented at a lower price than the market price, or because the accommodation is provided rent-free.
The imputed rent shall be estimated only for those dwellings (and any associated buildings such a garage) used as a main residence by the households.
The value to impute shall be the equivalent market rent that would be paid for a similar dwelling as that occupied, less any rent actually paid (in the case where the accommodation is rented at a lower price than the market price), less any subsidies received from the government or from a non-profit institution (if owner-occupied or the accommodation is rented at a lower price than the market price), less any minor repairs or refurbishment expenditure which the owner-occupier households make on the property of the type that would normally be carried out by landlords.
The market rent is the rent due for the right to use an unfurnished dwelling on the private market, excluding charges for heating, water, electricity, etc.
2.4. Property income
Property income is defined as the income received less expenses accruing, during the income reference period, by the owner of a financial asset or a tangible non-produced asset (land) in return for providing funds to or putting the tangible non-produced asset at the disposal of another institutional unit.
The property income is broken down into:
Interest, dividends, profits from capital investment in an unincorporated business (HY090G);
Income from rental of a property or land (HY040G).
2.4.1. Interest, dividends, profits from capital investment in an unincorporated business (HY090G)
Interest (not included in the profit/loss of an unincorporated enterprise), dividends and profits from capital investment in an unincorporated business refer to the amount of interest from assets such as bank accounts, certificates of deposit, bonds, etc., dividends and profits from capital investment in an unincorporated business in which the person does not work, received during the income reference period, less expenses incurred.
2.4.2. Income from rental of a property or land (HY040G)
Income from rental of a property or land refers to the income received, during the income reference period, from renting a property (for example renting a dwelling not included in the profit/loss of unincorporated enterprises, receipts from boarders or lodgers or rent from land) after deducting costs such as mortgage interest repayments, minor repairs, maintenance, insurance and other charges.
2.5. Current transfers received
2.5.1. Social benefits
Social benefits ( 4 ) are defined as current transfers received by households during the income reference period ( 5 ) and intended to relieve them from the financial burden of a number of risks or needs, made through collectively organised schemes, or outside such schemes by government units and NPISH.
It includes the value of any social contributions and income tax payable on the benefits by the beneficiary to social insurance schemes or to tax authorities.
In order to be included as a social benefit, the transfer must meet one of two criteria:
Social benefits are broken down into:
Family/children-related allowances (HY050G);
Housing allowances (HY070G);
Unemployment benefits (PY090G);
Old-age benefits (PY100G);
Survivors' benefits (PY110G);
Sickness benefits (PY120G);
Disability benefits (PY130G);
Education-related allowances (PY140G);
Social exclusion not elsewhere classified (HY060G).
Social benefits do not include:
2.5.1.1. Family/children-related allowance (HY050G)
The family/children function refers to benefits that:
It includes:
It does not include:
2.5.1.2. Housing allowances (HY070G)
The housing function refers to interventions by public authorities to help households meet the cost of housing. An essential criterion for defining the scope of a housing allowance is the existence of a qualifying means-test for the benefit.
It includes:
It does not include:
2.5.1.3. Unemployment benefits (PY090G)
Unemployment benefits refer to benefits that replace in whole or in part income lost by a worker due to the loss of gainful employment, provide a subsistence (or better) income to persons entering or re-entering the labour market, compensate for the loss of earnings due to partial unemployment, replace in whole or in part income lost by an older worker who retires from gainful employment before the legal retirement age because of job reductions for economic reasons, contribute to the cost of training or re-training people looking for employment, or help unemployed persons meet the cost of travelling or relocating to obtain employment.
It includes:
It does not include:
2.5.1.4. Old-age benefits (PY100G)
The old-age function refers to the provision of social protection against the risks linked to old age, loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social life and so on.
Old-age benefits cover benefits that provide a replacement income when the aged person retires from the labour market, or guarantee a certain income when a person has reached a prescribed age.
It includes:
It does not include:
2.5.1.5. Survivors' benefits (PY110G)
Survivors' benefits refer to benefits that provide a temporary or permanent income to people below retirement age after death of their spouse, partner or next-of-kin, usually when the latter represented the main breadwinner for the beneficiary.
Survivors eligible for benefit may be the spouse or ex-spouse of the deceased person, his or her children, grandchildren, parents or other relatives. In some cases, the benefit may also be paid to someone outside the family.
A survivors' benefit is normally granted on the basis of a derived right, that is, a right originally belonging to another person whose death is a condition for granting the benefit.
It includes:
It does not include:
2.5.1.6. Sickness benefits (PY120G)
Sickness benefits refer to cash benefits that replace in whole or in part loss of earnings during temporary inability to work due to sickness or injury.
Sickness benefits include:
It does not include:
2.5.1.7. Disability benefits (PY130G)
Disability benefits refer to benefits that provide an income to persons below standard retirement age whose ability to work and earn is impaired beyond a minimum level laid down by legislation by a physical or mental disability.
Disability is the full or partial inability to engage in economic activity or to lead a normal life due to a physical or mental impairment that is likely to be either permanent or to persist beyond a minimum prescribed period.
It includes:
It does not include:
2.5.1.8. Education-related allowances (PY140G)
Education allowances refer to grants, scholarships and other education help received by students.
2.5.1.9. Social exclusion not elsewhere classified (HY060G)
Social benefits in the function ‘social exclusion not elsewhere classified’ refer to the ‘socially excluded’ or to ‘those at risk of social exclusion’. General as this is, target groups may be identified (among others) as destitute people, migrants, refugees, drug addicts, alcoholics or victims of criminal violence.
It includes:
2.5.2. Regular inter-household cash transfers received (HY080G)
Regular inter-household cash transfers received refer to regular monetary amounts received, during the income reference period, from other households or persons.
It includes:
It does not include:
2.6. Other income received
2.6.1. Income received by people aged under 16 (HY110G)
Income received by people aged under 16 is defined as the gross income received by all household members aged under 16 during the income reference period.
It does not include:
2.7. Interest payments
2.7.1. Interest paid on mortgage (HY100G)
Interest paid on mortgage refers to the total gross amount, before deducting any tax credit or tax allowance, of mortgage interest on the main residence of the household during the income reference period.
It does not include:
2.8. Current transfers paid
Current transfers paid are broken down into:
Tax on income and social insurance contributions (HY140G);
Regular taxes on wealth (HY120G);
Employers' social insurance contributions (PY030G);
Regular inter-household cash transfers paid (HY130G).
2.8.1. Tax on income and social insurance contributions (HY140G)
Tax on income refers to taxes on income, profits and capital gains. They are assessed on the actual or presumed income of individuals, households or tax-unit. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners.
Taxes on income include:
Taxes on income do not include:
Social insurance contributions refer to employees', self-employed, unemployed, retirement and any other contributions (if applicable) paid during the income reference period to either mandatory government or employer-based social insurance schemes (pension, health, etc.).
2.8.2. Regular taxes on wealth (HY120G)
Regular taxes on wealth refers to taxes that are payable periodically on the ownership or use of land or buildings by owners and current taxes on net wealth and on other assets (jewellery, other external signs of wealth). The regular taxes on wealth to be reported are those paid during the income reference period.
This includes any interest charged on arrears of taxes due and any fines imposed by taxation authorities, paid during the income reference period, and property taxes paid directly to the taxation authority by tenants during the income reference period.
It does not include:
2.8.3. Employers' social insurance contributions (PY030G)
Employers' social insurance contributions are defined in employee income.
2.8.4. Regular inter-household cash transfers paid (HY130G)
Regular inter-household transfers paid refer to regular monetary amount paid, during the income reference period, to other households.
Regular inter-household transfers paid include:
3. NET INCOME COMPONENTS
The net income components are derived from the corresponding gross income components after deducting income tax at source and social insurance contributions.
Net components can be provided:
Net of tax on income at source and social contributions;
Net of tax on income at source;
Net of social contributions.
4. TOTAL GROSS AND DISPOSABLE HOUSEHOLD INCOME
4.1. Total gross household income (HY010) is computed as:
The sum for all household members of gross personal income components (gross cash or near-cash employee income (PY010G); gross non-cash employee income (PY020G); employers' social insurance contributions (PY030G); gross cash profits or losses from self-employment (including royalties) (PY050G); value of goods produced for own consumption (PY070G); unemployment benefits (PY090G); old-age benefits (PY100G); survivors' benefits (PY110G); sickness benefits (PY120G); disability benefits (PY130G) and education-related allowances (PY140G)) plus gross income components at household level (imputed rent (HY030G); income from rental of a property or land (HY040G); family/children-related allowances (HY050G); social exclusion not elsewhere classified (HY060G); housing allowances (HY070G); regular inter-household cash transfers received (HY080G); interests, dividends, profit from capital investments in unincorporated business (HY090G); income received by people aged under 16 (HY110G)) less interest paid on mortgage (HY100G).
4.2. Total disposable household income (HY020) can be computed as:
The sum for all household members of gross personal income components (gross cash or near-cash employee income (PY010G); gross non-cash employee income (PY020G); employers' social insurance contributions (PY030G); gross cash profits or losses from self-employment (including royalties) (PY050G); value of goods produced for own consumption (PY070G); unemployment benefits (PY090G); old-age benefits (PY100G); survivors' benefits (PY110G); sickness benefits (PY120G); disability benefits (PY130G) and education-related allowances (PY140G)) plus gross income components at household level (imputed rent (HY030G); income from rental of a property or land (HY040G); family/children-related allowances (HY050G); social exclusion not elsewhere classified (HY060G); housing allowances (HY070G); regular inter-household cash transfers received (HY080G); interests, dividends, profit from capital investments in unincorporated business (HY090G); income received by people aged under 16 (HY110G)) minus (employer's social insurance contributions (PY030G); interest paid on mortgage (HY100G); regular taxes on wealth (HY120G); regular inter-household cash transfer paid (HY130G); tax on income and social insurance contributions (HY140G)).
The variable HY140G includes tax adjustments-repayment/receipt on income, income tax at source and social insurance contributions (if applicable).
Or as:
The sum for all household members of net (of income tax at source and of social contributions) personal income components (cash or near-cash employee income (PY010N); non-cash employee income (PY020N); cash profits or losses from self-employment (PY050N); value of goods produced for own consumption (PY070N); unemployment benefits (PY090N); old-age benefits (PY100N); survivors' benefits (PY110N); sickness benefits (PY120N); disability benefits (PY130N) and education-related allowances (PY140N)) plus net (of income tax at source and of social contributions) income components at household level (imputed rent (HY030G); income from rental of a property or land (HY040N); family/children-related allowances (HY050N); social exclusion not elsewhere classified (HY060N); housing allowances (HY070N); regular inter-household cash transfers received (HY080N); interests, dividends, profit from capital investments in unincorporated business (HY090N); income received by people aged under 16 (HY110N)) minus (interest paid on mortgage (HY100N); regular taxes on wealth (HY120G); regular inter-household cash transfer paid (HY130N); repayment/receipt for tax adjustments on income (HY145N)).
Or as:
The sum for all household members of personal income components plus income components at household level, of which some are net (net of income tax, net of social contributions or net of both) and others gross, or all of them net but some of them net of tax at source, others net of social contributions or net of both, once the tax on income and social insurance contributions (HY140N), the regular taxes on wealth, the regular inter-household cash transfer paid and the employers' social insurance contributions are deducted.
In this case, HY140N could include repayment/receipt for tax adjustments, income tax at source and social insurance contributions for some income components.
4.3. Total disposable household income, before social transfers other than old-age and survivors' benefits (HY022) is defined as:
The total disposable income (HY020) minus total net transfers, plus old-age benefits (PY100N) and survivors' benefits (PY110N) (i.e. total disposable income (HY020) minus unemployment benefits (PY090N); sickness benefits (PY120N); disability benefits (PY130N); education-related allowances (PY140N); family/children-related allowances (HY050N); social exclusion not elsewhere classified (HY060N) and housing allowances (HY070N)).
4.4. Total disposable household income, before social transfers including old-age and survivors' benefits (HY023) is defined as:
The total disposable income (HY020) minus total net transfers (unemployment benefits (PY090N); old-age benefits (PY100N); survivors' benefits (PY110N); sickness benefits (PY120N); disability benefits (PY130N); education-related allowances (PY140N); family/children-related allowances (HY050N); social exclusion not elsewhere classified (HY060N) and housing allowances (HY070N).
5. OTHER ITEMS NOT CONSIDERED AS PART OF INCOME
5.1. Contributions to individual private pension plans (PY035G)
Contributions made to individual private pension plans, during the income reference period, refers to the pensions policies taken out by individual households on their own initiative and for their own benefit, independently of their employers or government and outside any social insurance scheme.
These contributions represent the counterpart to pensions from individual private plans (other than those covered under ESSPROS) (PY080G).
It includes: contributions to individual pensions plans related to old age, survivors, sickness, disability and unemployment.
5.2. Pensions from individual private plans (other than those covered under ESSPROS) (PY080G)
Regular pensions from private plans (other than those covered under ESSPROS) refer to pensions and annuities received, during the income reference period, in the form of interest or dividend income from individual private insurance plans, i.e. fully organised schemes where contributions are at the discretion of the contributor independently of their employers or government.
It includes:
It does not include:
TABLE 1
Gross income target variables at component level
Income components |
Variable name |
Target variable |
2.1. Gross employee income |
PY010G |
Gross cash or near-cash employee income (1) |
PY020G |
Gross non-cash employee income |
|
PY030G |
Employers' social insurance contributions |
|
2.2. Self-employment income |
PY050G |
Gross cash profits or losses from self-employment (including royalties) |
PY070G |
Value of goods produced for own consumption |
|
2.3. Imputed rent |
HY030G |
Imputed rent |
2.4. Property income |
HY090G |
Interest, dividends, profit from capital investments in unincorporated business |
HY040G |
Income from rental of property or land |
|
2.5. Current transfer received |
|
|
Social benefits |
||
|
HY050G |
Family/children-related allowances |
|
HY060G |
Social exclusion not elsewhere classified |
|
HY070G |
Housing allowances |
|
PY090G |
Unemployment benefits |
|
PY100G |
Old-age benefits |
|
PY110G |
Survivors' benefits |
|
PY120G |
Sickness benefits |
|
PY130G |
Disability benefits |
|
PY140G |
Education-related allowances |
Regular inter-household cash transfers received |
||
|
HY080G |
Regular inter-household cash transfers received |
2.6. Other income received |
HY110G |
Income received by people aged under 16 |
2.7. Interest payments |
HY100G |
Interest paid on mortgage |
2.8. Current transfers paid |
HY140G |
Tax on income and social insurance contributions |
HY120G |
Regular taxes on wealth |
|
PY030G |
Employers' social insurance contributions |
|
HY130G |
Regular inter-household cash transfers paid |
|
(1)
For practical reasons some income components can be included in others (for example, the company car which is initially included in non-cash employee income) can be collected under cash employee income. |
TABLE 2
Net income target variables at component level
Income components |
Variable name |
Target variable |
2.1. Net employee income |
PY010N |
Net cash or near-cash employee income (1) |
PY020N |
Net non-cash employee income |
|
2.2. Self-employment income |
PY050N |
Net cash profits or losses from self-employment (including royalties) |
PY070N=PY070G |
Value of goods produced for own consumption |
|
2.3. Imputed rent |
HY030N=HY030G |
Imputed rent |
2.4. Property income |
HY090N |
Interest, dividends, profit from capital investments in unincorporated business |
HY040N |
Income from rental of property or land |
|
2.5. Current transfer received |
|
|
Social benefits |
||
|
HY050N |
Family/children-related allowances |
|
HY060N |
Social exclusion not elsewhere classified |
|
HY070N |
Housing allowances |
|
PY090N |
Unemployment benefits |
|
PY100N |
Old-age benefits |
|
PY110N |
Survivors' benefits |
|
PY120N |
Sickness benefits |
|
PY130N |
Disability benefits |
|
PY140N |
Education-related allowances |
Regular inter-household cash transfers received |
||
|
HY080N |
Regular inter-household cash transfers received |
2.6. Other income received |
HY110N |
Income received by people aged under 16 |
2.7. Interest payments |
HY100N |
Interest paid on mortgage |
2.8. Current transfers paid |
HY140N |
Tax on income and social insurance contributions |
HY145N |
Repayment/receipt for tax adjustments |
|
HY120N=HY120G |
Regular taxes on wealth |
|
HY130N |
Regular inter-household cash transfers paid |
|
(1)
For practical reasons some income components can be included in others (for example, the company car which is initially included in non-cash employee income) can be collected under cash employee income. |
If from an income component neither taxes nor social contributions have been deducted at source, this income component is considered as ‘gross’.
TABLE 3
Other items not considered as part of income
Other items not considered as part of income |
Variable name |
Target variable |
Contributions to and pensions from individual private pension plans (1) |
||
Contributions to individual private pension plans |
PY035G=PY035N |
Contributions to individual private pension plans |
Pensions from individual private plans |
PY080G |
Pensions from individual private plans (gross) |
Pensions from individual private plans |
PY0080N |
Pensions from individual private plans (net) |
(1)
These variables will be mandatory from the start of EU-SILC. |
ANNEX II
DELIVERY OF INCOME DATA
1. |
A key objective of EU-SILC is to deliver robust and comparable data on total disposable household income, total disposable household income before transfers (other than old-age and survivors' benefits; including old-age and survivors' benefits), total gross income and gross income at component level. |
2. |
This objective is to be reached in two steps, in that Member States will be allowed to postpone the delivery of some of the above data until after the first year of their operations. The only data for which delivery will not be compulsory as from the first year of the operation are as follows:
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non-monetary components of employee income (with the exception of company cars, that is to be calculated as from the first year of the operation) and self-employed income, imputed rent and interest payments. These will be optional from the first year of the operation and compulsory from 2007,
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gross employers' social insurance contributions will be included from 2007 onwards, if results of feasibility studies are positive.
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3. |
►M1
By way of derogation from paragraph 2, Greece, Spain, France, Italy, Portugal, Poland and Latvia shall be authorised not to deliver any gross income data as from the first year of their operation. These countries shall, however, deliver these data as soon as possible and in any case no later than 2007. ◄In the meantime, the Commission will carry out in-depth feasibility studies on this topic in cooperation with countries, and provide technical assistance initially to help countries meet this gross data requirement. Countries shall report each year on their progress in performing net/gross conversion in their quality reports. |
4. |
Should Greece, Spain, France, Italy or Portugal be unable to deliver a gross income data component as from the first year of their operation, the corresponding net income component will be required. In this way, an income component will always be recorded in the same form (gross, net of tax on income at source and social contributions, net of tax on income at source, net of social contributions) according to the usual specification for this income component in the country. |
( 1 ) OJ L 165, 3.7.2003, p. 1.
( 2 ) Those Member States using in EU-SILC the common household definition defined in their national statistical system, shall be allowed to define the ‘household membership’ according to that definition.
( 3 ) If any goods or services are provided for both private and work use, then private use as a proportion of total use has to be estimated and applied to the total value.
( 4 ) The social benefits included in EU-SILC, with the exception of housing benefits, are restricted to cash benefits.
( 5 ) In order to get a closer measure of the well-being of the household, the lump-sum benefits received during the income reference period shall be treated according to Eurostat technical recommendations. In the same way, lump-sums received before the income reference period could be taken into account and imputed according to Eurostat recommendations.