BLOCK 1. Wages, or remuneration of employees and maternity and paternity benefits (Code A and L27)

They are studied from the perspective of the recipients of the remuneration and from the perspective of the paying entities:

• From the perceiver's point of view, data is provided onSalaried employees, Number of payments per person, Salaries and Average annual salary, all of them differentiated by sex and for different variables such as: Salary brackets, Autonomous Community and Province corresponding to the employee's tax domicile, Sex, Age brackets and Nationality. In addition, data can be obtained from the intersections of these variables. Each of these tables is complemented by a representative graph of the data referred to and a map in the case where the data is requested by Provinces or Autonomous Communities.
• The information regarding the paying company that we can access is as follows: Number of entities, Number of recipients, Total annual remuneration, Total annual withholdings, and Average withholding rateall of them classified byType of entity, Sector of Activity, Autonomous Community of the recipient's tax domicile, Size of the company,as well as the corresponding cross-tabulations and representative graphs and maps.