Netherlands

Title: Income Panel Survey 2000

GENERAL INFORMATION AND BASIC DEFINITIONS

1. Background

Further information is available from Statistics Netherlands of Klooskoweg 1, 6412 cn Heerlen, phone: 045 570 7220, fax: 045 570 6272, e-mail: hdrn@dbs.nl.
Data have been compiled through administrative registrations since 1987.

2. Purpose and coverage

The following purposes are considered to be very important or of some importance:

• to study the general structure of household incomes/expenditures
• to study income/expenditure patterns of disadvantaged groups, including pensioner households, single parent households, etc
• to study income/expenditure disparities among socio-economic groups
• for general poverty and/or income distribution studies
• to study effects on income and expenditure of policy changes, especially tax changes
• for market research purposes

Lesser importance is attached to:

• to obtain weights for consumer price index
• to estimate household expenditure for national accounts
• to study consumer behaviour among socio-economic groups

Geographic coverage: National without any specific geographic areas excluded.

Population coverage:
The following types of household are included in the data collection:

• one person private households
• private households with more than one person
• households of other foreigners in the country

The following types of household are excluded in the data collection:

• those in collective housing (such as long term hospitals, prisons, monasteries, military quarters)
• non-resident households of nationals (households of nationals located abroad)
• diplomatic households in the country
• armed forces residing in private housing within military base
• armed forces residing in private housing outside military base

Units: Dwelling units are not used in the sample selection.

Data are recorded for the household unit which is characterised by:

• one person units
• two or more people living together:
  • sharing a single dwelling or compound
  • sharing meals
  • sharing a common budget for (at least) food and housing expenditures

Unit members: ¹ Usual residents are always included as unit members. Visitors (not usual residents) temporarily living in the dwelling are not included as unit members. Domestic staff living in same dwelling/compound are not included in the unit. Renters living in same dwelling/compound are not included in the unit. Boarders living in same dwelling/compound are not included in the unit.

3. Reference periods

The time period to which income and/or expenditure statistics refer when released/published is from 01/00 to 12/00. These data are collected in the period from 04/01 to 09/02. Administrative records are used annually to compile the income/expenditure statistics. The statistics are published annually.

SURVEY METHODOLOGY

4. Sample design

No sampling was undertaken for this collection.

DATA COLLECTION, CONCEPTS, DEFINITIONS AND CLASSIFICATIONS

5. Income data

Income data are collected. Receipts do not have to be regular and recurring to be considered as income. Income excludes receipts resulting from the sale or reduction of assets and/or from incurring liabilities. Income excludes receipts that are not currently available to the unit.

The following receipts are collected separately:

• wages and salaries
• employer social security contributions²
• employee social security contributions³
• employee income in-kind provided free or subsidized: car/transportation
• profit/loss from unincorporated enterprises (mixed income)
• services from owner-occupied dwellings
• interest received
• dividends
• retirement pensions from compulsory social security schemes
• old age benefits
• other pensions
• unemployment benefits
• family-related allowances
• invalidity benefits
• education-related allowances
• housing allowances
• survivors benefits
• other social assistance benefits

The following receipts are collected but not separately:

• cash bonuses and gratuities
• commissions and tips
• remuneration for time not worked, e.g. leave pay
• termination and redundancy payments
• employee income in-kind provided free or subsidized: housing
• employee income in-kind provided free or subsidized: meals
• drawing for own use from unincorporated enterprises
• stock consumed from unincorporated enterprise
• rentals (payment received for produced assets e.g. house)
• rents (payment received for un-produced assets e.g. land)
• royalties
• sickness benefits
• free government dwelling
• subsidized government dwelling
• other social insurance benefits

The following receipts are not collected:

• employee income in-kind provided free or subsidized: goods or services produced by employer , excluded due to measurement problems
• goods produced for own consumption , excluded for other reasons: not considered as income
• services produced for own consumption , excluded for other reasons: not considered as income
• goods produced for barter , excluded for other reasons: not considered as income
• services produced for barter , excluded for other reasons: not considered as income
• services from other consumer durables (net)
• food subsidies , excluded due to measurement problems
• medical reimbursements , excluded for other reasons: not considered as income
• regular support received from non-profit institutions serving households: cash, e.g. scholarships
• regular support received from non-profit institutions serving households: goods and services
• regular support received from non-profit institutions serving households: free dwelling
• regular support received from non-profit institutions serving households: subsidized dwelling
• regular inter-household transfers received from: family, e.g. alimony, child/parental support , excluded due to measurement problems
• regular inter-household transfers received from: regular inheritances or trusts , excluded for other reasons: not considered as income
• regular inter-household transfers received from: regular cash gifts , excluded due to measurement problems
• regular inter-household transfers received from: regular in-kind gifts , excluded for other reasons: not considered as income
• regular inter-household transfers received from: free dwelling
• regular inter-household transfers received from: subsidized dwelling
• regular inter-household transfers received from: regular free services , excluded for other reasons: not considered as income
• social transfers in kind: medical services
• social transfers in kind: public education
• social transfers in kind: transport subsidies
• social transfers in kind: cultural and recreational services
• social transfers in kind: others

The following receipts are classified as income from paid employment:

• wages and salaries
• cash bonuses and gratuities
• commissions and tips
• remuneration for time not worked, e.g. leave pay
• termination and redundancy payments
• employer social security contributions²
• employee social security contributions³
• employee income in-kind provided free or subsidized: housing
• employee income in-kind provided free or subsidized: meals
• employee income in-kind provided free or subsidized: car/transportation
• royalties
• free government dwelling
• subsidized government dwelling

The following receipts are classified as income from self-employment:

• profit/loss from unincorporated enterprises (mixed income)
• drawing for own use from unincorporated enterprises
• stock consumed from unincorporated enterprise

The following receipts are classified as property income:

• services from owner-occupied dwellings
• interest received
• dividends
• rentals (payment received for produced assets e.g. house)
• rents (payment received for un-produced assets e.g. land)

The following receipts are classified as employment-related transfer income:

• unemployment benefits
• sickness benefits
• invalidity benefits

The following receipts are classified as transfer income but not employment-related:

• retirement pensions from compulsory social security schemes
• old age benefits
• other pensions
• family-related allowances
• education-related allowances
• housing allowances
• survivors benefits
• other social insurance benefits
• other social assistance benefits

The following receipts are excluded due to measurement problems:

• employee income in-kind provided free or subsidized: goods or services produced by employer
• food subsidies
• regular inter-household transfers received from: family, e.g. alimony, child/parental support
• regular inter-household transfers received from: regular cash gifts

The following receipts are excluded for other reasons:

• goods produced for own consumption
• services produced for own consumption
• goods produced for barter
• services produced for barter
• medical reimbursements
• regular inter-household transfers received from: regular inheritances or trusts
• regular inter-household transfers received from: regular in-kind gifts
• regular inter-household transfers received from: regular free services

The reference period for:

• wages and salaries was calendar year
• cash bonuses and gratuities was calendar year
• commissions and tips was calendar year
• remuneration for time not worked, e.g. leave pay
• termination and redundancy payments was calendar year
• employer social security contributions² was calendar year
• employee social security contributions³ was calendar year
• employee income in-kind provided free or subsidized: housing was calendar year
• employee income in-kind provided free or subsidized: meals was calendar year
• employee income in-kind provided free or subsidized: car/transportation was calendar year
• profit/loss from unincorporated enterprises (mixed income) was calendar year
• drawing for own use from unincorporated enterprises was calendar year
• stock consumed from unincorporated enterprise was calendar year
• services from owner-occupied dwellings was calendar year
• interest received was calendar year
• dividends was calendar year
• rentals (payment received for produced assets e.g. house) was calendar year
• rents (payment received for un-produced assets e.g. land) was calendar year
• royalties was calendar year
• retirement pensions from compulsory social security schemes was calendar year
• old age benefits was calendar year
• other pensions was calendar year
• unemployment benefits was calendar year
• family-related allowances was calendar year
• sickness benefits was calendar year
• invalidity benefits was calendar year
• education-related allowances was calendar year
• housing allowances was calendar year
• survivors benefits was calendar year
• free government dwelling was calendar year
• subsidized government dwelling was calendar year
• other social insurance benefits was calendar year
• other social assistance benefits was calendar year

Income data were collected separately for each person receiving income. Components of income for an individual were collected from tax administration . Negative values (business losses) were included when computing self-employment income.

6. Expenditure data

Expenditure data are not collected from this source.

7. Other Data Collection Issues

The following other topics are covered:

• demographic characteristics
• employment status of members

Non-response:

DATA PROCESSING, ANALYSIS AND DISSEMINATION

Extreme values are deleted. In-kind receipts are included in the estimates, but consumption of own production is not. In-kind receipts are valued using: according to tax-law

Treatment of owner-occupied housing: Values of owner-occupied housing are included in the total income/expenditure estimates and are valued using the rental equivalent net of housing costs usually paid by owners.

The following information is used in this valuation:

• imputed based on housing and rent data

Treatment of selected groups/values in analysis: No households/units are excluded from analysis because of incomplete response. Missing values are by adjustment of weight factor. household without income are excluded from data analysis.

Weighting:
Weighting factors are used to adjust for:

• bench-marking

Sampling errors: Sampling errors are not computed.

Tabulation and Analysis: Statistics are presented showing averages per year and statistics are analysed and tabulated for households and for individuals separately.

The following classifications are used for tabulation and analysis of income statistics:

• age of reference person or head of household
• sex of reference person or head of household
• other characteristic of reference person or head of household, region of living; source of income
• income percentiles, deciles
• absolute income groups
• principal source of household income
• household size
• structure of household
• other characteristic of household, place of living

Documentation and Dissemination:

Additional statistics (or special tables on request) are available for public use, free of charge (statline on internet) and with charges (tables on request). Separate tables are published for age groups; household of which both partener receive an income. Files of unidentifiable unit data are available (or available on request) for public use, with charges.