Study groups and variables subject to exploitation

This section lists the variables presented in the Statistical Tables and briefly describes the main characteristics of each one.

The statistics are structured in three independent sections, derived from information obtained from different pay codes in the declaration or from the entity: Employment (code A and L27), Unemployment (codes C and L13) and Pensions (code B and subcodes 6 and 7 of code L). Furthermore, in the case of Employment and Wages, the study has been carried out from two different perspectives: that of the recipient and that of the paying or withholding company.

Until 2018, maternity and paternity benefits declared by Social Security were recorded under code B; from 2018 onwards they are recorded under code L27 and for statistical purposes are recorded as wages.

It should be noted that the information contained in form 190 will include data on the income studied, both exempt income and income in which the application of the rules established for this purpose in current regulations would have determined the application of a withholding percentage or payment on account equal to zero.

One of the peculiarities of this statistic is the phenomenon of plurality. Thus, in these groups there are situations in which a person can obtain, throughout the year, salary payments from two or more companies or entities, and two or more types of payments.

Before defining the variables under study, it is necessary to conceptually delimit each of the corresponding sections, subsequently moving on to define the exploitation and classification variables used in the preparation of this statistic.