Filing

The publicationLabor Market and Pensions in Tax SourcesIt is a statistical analysis that addresses the view of the labor market from a dual perspective: that of the entity that employs and pays, and that of the withheld or recipient of salaries, pensions and unemployment benefits. The characteristics of these groups are precisely what will be studied and analyzed in this publication, thus constituting the universe of analysis. Starting with the 2008 financial year, the classification by 'nationality'in the groups of salaried and unemployed people, distinguishing between those of Spanish and foreign nationality. Also starting this year, the classification byentity typeIt has been modified by establishing a more aggregated and homogeneous classification for both Companies and Non-Profit Institutions.

The statistics are based on the list of income recipients submitted by employers and entities paying pensions or unemployment benefits through theAnnual Summary Declaration of Withholdings and Payments on Account on Income from Employment, from certain economic activities, prizes and certain imputed income (Model 190).

Usefulness of statistics

The importance of statistics lies in the possibility of knowing the demographic and territorial distribution of labor income, as well as the characteristics of the labor market in a broad sense by including both the employed and the unemployed who receive unemployment benefits, not forgetting pensioners or people who have left the labor market due to age and others who receive widow's pensions, etc.

The analysis of the employed population presents results classified by sector of activity, which allows us to establish a profile of the Spanish economy that answers the following questions: Which sectors employ the most workers? Which sectors pay the most? In which sectors is there inequality in the distribution of labor based on sex? etc. and which will allow, with the consequent updating of the data, an evolutionary monitoring of the variations in the labor market, the growth of employment, the variation in the average amount of remuneration, the sensitivity of the labor market to cyclical changes and the anticipation effect of the labor market to changes in the situation in some sectors of activity. In summary, this statistic opens up new possibilities for studying the labor market, joining the other statistical sources that focus on this productive factor.

From the perspective of income recipients, the territorial distribution, the distribution by sex, by age groups and by remuneration levels established in proportion to the minimum interprofessional wage are analyzed.

The Annual Declaration of Withholdings on Employment Income, being a comprehensive source of information and relating the classified income to the type of individual who receives it, is the ideal tax source for the study of the distribution of employment income, making it possible to carry out this statistic.