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The statistics LABOUR MARKET AND PENSIONS AT TAX SOURCES is a piece of census type research based on the listing of Persons Receiving Wages, Pensions and Unemployment Subsidies submitted by employers through the Annual Summary of Withholdings and Advance Payments on Work Revenue (Form 190).
The statistics offers data on the salaried workers, the unemployed and the pensioners, as well as the deductions and deposits on the earnings from work through statistical tables in which the payees as well as the payments done are classified attending to different criteria, among other the following:geographical, by activity and size of the company, sex and age of the payee.
In 2007, the 'nationality' classification was incorporated into groups of wage earners and the unemployed, distinguishing between Spanish and foreign nationalities. Furthermore, the classification for 'type of entity' was modified, establishing a more aggregated, standardised classification both for companies and for non-profit institutions.
"It is recalled that the average salary and pension in the tax statistics are measured as the quotient of the mass of declared earned incomes divided by the number of recipients, without taking into account the actual working time or the number of months in which a pension has been received. This fact produces a downward bias of the average salary and pension in contrast with other statistics in which the denominator is the average annual number of salaried employees or pensioners. The same can be said of the average unemployment benefits which appear in the statistics.
For the same reason, the number of recipients in the lowest salary distribution bracket (under 1 SMI) cannot be interpreted as persons who receive a wage lower than the minimum wage. This bracket includes recipients who have worked only a fraction of the year and whose remuneration mass includes nothing more than wage remunerations for the time worked (that same person may have received unemployment benefits at another time of the year, or pensions in the case of persons who retired during the year)."