Collectives

The groups studied in this statistic are: Wage earners, the unemployed, and pensioners.

Salaried workers

It is the group made up of the recipients whose earnings are declared in code A (generally employed), which includes all those earnings, monetary or in kind, that have been paid by the person or entity declaring as income from work. Since 2018, code L27 (Public maternity or paternity benefits exempt from Personal Income Tax) has also been included.

This study is conducted from two perspectives: that of the paying or withholding entity and that of the employee or recipient.

Unemployed

It is the group made up of the recipients whose earnings are declared in the codes C (Unemployment benefits or subsidies) and L13 (Unemployment benefits paid in a single payment), that is, it includes all earnings corresponding to unemployment benefits or subsidies, regardless of the form of payment.

Pensioners

It includes people who have received throughout the year remuneration declared in code B (Pensioners and recipients of passive benefits), that is, the receipts not exempt from Personal Income Tax corresponding to pensions and passive benefits of the public schemes of Social Security and passive classes, as well as those corresponding to other benefits, whether public or private, monetary or in kind, referred to in article 17.2, letter a), of the Tax Law), and those classified with subcodes 6 and 7 of code L which are the benefits for permanent disability or great disability that are exempt and the pensions for uselessness or permanent disability of passive classes.

Within code B are widow's pensions.