Time scope

The time frame is the tax accrual year and the immediately preceding year, year t in relation to t-1.

Grades

(2) The group of salaried workers is limited to those who receive in the year an annual remuneration greater than twenty-fourth of the SMI, or in other words, people who have worked more than 15 days in the year on a full-time basis. Their elimination is due to the fact that they induce biases in wages, especially in the high and low levels, and can be considered not to constitute a structural workforce.