Contact infoLabour and Income, Social statistics
Jarl Quitzau and Uwe Pedersen.
+45 39 17 35 94, +45 39 17 34 24
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Data is collected and published yearly. The primary source is administrative data from the Danish tax authorities. Using secondary sources from the municipalities and unemployment funds the incomes are subdivided into more detailed types of income. Finally other registers in Statistics Denmark, such as the population register, provide background information.
In case of inconsistencies between data sources on the total income amounts, the data are fitted to match the level of the tax authorities, which are assumed to be correct.
The main sources are registers operated by The Central Tax Administration. This includes the Central Taxpayers' Register (CSR), the Central Pension Register (CPS), and the Pension Tax Register (PAF).
In addition, the following registers are used and maintained by Statistics Denmark:
- Central Business Register,
- Register for Labour Market Policy Measures (AMFORA),
- Register of Unemployment Benefit Payments (DUR),
- Register of Population Statistics,
- Employment Classification Module (AKM),
- Statistic Denmark's Register of Child Allowance Statistics,
- Register of Pension Statistics,
- Register of Housing Allowance Statistics.
The Central Taxpayers' Register (CSR): Data is produced by The Central Customs and Tax Administration. They are based on final tax assessments from the Central Taxpayers' Register. It contains data on income, income tax allowance, and wealth, reported by municipalities to The Central Customs and Tax Administration on the basis of the income tax return forms. Furthermore, the register contains a range of data reported by employers, banks, and municipalities to the tax authorities according to The Danish Tax Control Act. The register also contains information used in valuing social benefits. Finally, the register contains different background information for administrative use, e.g. concerning pensions, joint taxation, and various estimated amounts in relation to income tax assessment.
Statistic Denmarks e-income Register (The Salary Information Register (COR): Data Produced by the Central Customs and Tax Administration): The register is based on the information that has to be sent to the tax authority by employers and others who pay wages and salaries, remunerations, pensions etc. For each employee, the pay declaration slip contains information regarding all employment including size and kind of income, size of ATP contributions (labor market supplementary pension contributions) and the amount withheld to A-tax (provisional tax). The register, in this way, makes it possible to split up the A-income into various income types, e.g. wages and salaries, unemployment benefits and social pensions. The register also contains information about some kinds of B-income (other income than A-income dividends from shares and tax free social pensions), e.g. unemployment benefits for the self-employed.
The Central Pension Register (CPS): Data Produced by the Central Customs and Tax Administration in August: The register contains information about contributions to pension funds which has to be sent to the tax authority by insurance companies, pension funds, financial institution and other administrators of pension capital.
The Pension Tax Register (PAF): Data Produced by the Central Customs and Tax Administration in August: The register is based on information about pension withdrawals subject to duties which have to be sent to the tax authority by insurance companies, pension funds, financial institutions and other administrators of pension capital.
Statistics Denmark's Central Business Register: The register contains information about legal enterprise units and possibly their departments. The register also contains information about the responsible owners of the registered enterprises. A number of identification items are contained in the register, for instance: Possible responsible owners, civil registration number, information about geographic location, type of ownership, sector, and size.
Statistics Denmark's Register for Labor Market Policy Measures (AMFORA): For each individual person the AMFORA includes information about the duration of the periods in which the person participated in the labor market policy measure.
Register of Unemployment Benefit Payments: The register contains information about persons who are insured against unemployment and receive unemployment benefits (excluding holiday allowance benefits). The register includes information about weekly paid unemployment benefits (excluding holiday allowance benefits).
Register of Population Statistics: The Register of Population Statistics contains basic demographic information about the Danish population. The basis for the register is the Central Population Register.
Statistic Denmark's Register of Pensions -The register contains data on reciepients on disablility- and old-age pensions. It classifies individuals by the type of pension they recieve, it covers relevant attributes for the amount that is paid out and it includes all relevant payouts of pension benefits.
Statistic Denmark's Register of Child Allowance Statistics, Statistic Denmark's Register of Housing Allowance Statistics.
Frequency of data collection
Once a year.
Administrative registers. Data related to income is collected monthly or annually from the tax authorities or ”Udbetaling Danmark” who handle the pay out transfers in Denmark.
Data from the final tax returns are validated by the tax authorities and the taxpayers. The data is assumed to be of high quality. Outliers are checked if they are not approved by the authorities. Only in case of obvious errors are outliers removed. In the majority of years no outliers are removed from the data. Annual changes in income are monitored, taking into account the development and growth of the economy.
The final tax returns are assumed to be correct. The income variables from the final tax-returns are mainly collected from the preliminary e-income register. The e-income register makes it possible to sub-categorise the transfers into different types of transfers. However since the final tax returns are fully validated by both authorities and the taxpayer, the final tax assessment is considered the best source of information. Thus incomes from the e-income register and other sources are adjusted to fit the validated final tax returns in cases of inconsistency. Family units, age and place of living is based on census data from the 31st of December in a given income year.
For a few select tables in the Statbank the incomes are adjusted with the consumer price index. This will be noted on the tables.