Commission Regulation (EC) No 1980/2003 of 21 October 2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions (Text with EEA relevance.)
Modified by
- Commission Regulation (EC) No 676/2006of 2 May 2006amending Regulation (EC) No 1980/2003 implementing Regulation (EC) No 1177/2003 of the European Parliament and of the Council concerning Community statistics on income and living conditions (EU-SILC) as regards definitions and updated definitions(Text with EEA relevance), 306R0676, May 3, 2006
1. persons usually resident, related to other members; 2. persons usually resident, not related to other members; 3. resident boarders, lodgers, tenants; 4. visitors; 5. live-in domestic servants, au-pairs; 6. persons ususally resident, but temporarily absent from the dwelling (for reasons of holiday travel, work, education or similar); 7. children of the household being educated away from home; 8. persons absent for long periods, but having household ties: persons working away from home; 9. persons temporarily absent but having household ties: persons in hospital, nursing homes or other institutions.
(a) Categories 3, 4 and 5: Such persons must currently have no private address elsewhere; or their actual or intended duration of stay must be six months or more. (b) Category 6: Such persons must currently have no private address elsewhere and their actual or intended duration of absence from the household must be less than six months. Categories 7 and 8: Irrespective of the actual or intended duration of absence, such persons must currently have no private address elsewhere, must be the partner or child of a household member and must continue to retain close ties with the household and must consider this address to be his/her main residence. (c) Category 9: Such person must have clear financial ties to the household and must be actually or prospectively absent from the household for less than six months.
1. Gross cash or near-cash employee income (PY010G); 2. Gross non-cash employee income (PY020G); 3. Employers' social insurance contributions (PY030G).
wages and salaries paid in cash for time worked or work done in main and any secondary or casual job(s), remuneration for time not worked (e.g. holiday payments), enhanced rates of pay for overtime, fees paid to directors of incorporated enterprises, piece rate payments, payments for fostering children, commissions, tips and gratuities, supplementary payments (e.g. 13th month payment), profit-sharing and bonuses paid in cash, additional payments based on productivity, allowances paid for working in remote locations (regarded as part of the conditions of the job), allowances for transport to or from work, additional payments made by employers to their employees or former employees and other eligible persons to supplement the sick, disability, maternity leave or survivors' pay entitlement from social insurance schemes, where such payments cannot be separately and clearly identified as social benefits, payments made by employers to an employee in lieu of wages and salaries through a social insurance scheme when unable to work through sickness, disability or maternity leave where such payment cannot be separately and clearly identified as social benefits.
reimbursements made by an employer for work-related expenses (e.g. business travel), severance and termination pay to compensate employees for employment ending before the employee has reached the normal retirement age for that job and redundancy payments (they are included under "Unemployment benefits" (PY090G)), allowances for purely work-related expenses such as those for travel and subsistence or for protective clothes, lump-sum payments at the normal retirement date (included under "Old age benefits" (PY100G)), union strike pay.
company car and associated costs (e.g. free fuel, car insurance, taxes and duties as applicable) provided for either private use or both private and work use, free or subsidised meals, luncheon vouchers, reimbursement or payment of housing-related expenses (e.g. gas, electricity, water, telephone or mobile telephone bills), other goods and services provided free or at a reduced price by the employer to their employees, when they are a significant component of the income at national level or they constitute a significant component of the income of particular groups of households.
the cost of providing any of these goods and services for the employer if they are only required for the employees to carry out their work, accommodation services at a place of work which cannot be used by the households to which the employees belong, accommodation provided free or at reduced rent by the employer to the employees as the main residence of the household (the imputed value of the accommodation provided free or at reduced rent is included under "Imputed rent" (HY030G)), accommodation provided free or at reduced rent to an employee as the secondary residence of the household, allowances paid to employees for the purchase of tools, equipment, clothes, etc. needed exclusively or primarily for their work, special meals or drinks necessitated by exceptional working conditions, any goods or services provided to employees at the place of work or required because of the nature of their work (e.g. a medical examination required for work).
employers' contributions to private retirement (pension) plans, employers' contributions to private health insurance, employers' contributions to life insurance, employers' contributions to other employer insurance schemes (e.g. disability), employers' contributions to government insurance (social security) schemes (including payroll taxes levied for social insurance purposes).
1. Gross cash profits or losses from self-employment (including royalties) (PY050G); 2. Value of goods produced for own consumption (PY070G).
net operating profit or loss accruing to working owners of, or partners in, an unincorporated enterprise, less interest on business loans, royalties earned on writing, inventions and so on, not included in the profit/loss of unincorporated enterprises, rentals from business buildings, vehicles, equipment, etc., not included in the profit/loss of unincorporated enterprises, after deduction of related costs such as interest on associated loans, repairs and maintenance and insurance charges.
directors' fees earned by owners of incorporated enterprises (which are included under "Gross cash or near-cash employee income" (PY010G)), dividends paid by incorporated enterprises (which are included under "Interest, dividends, profits from capital investment in an unincorporated business" (HY090G)), profits from capital invested in an unincorporated enterprise in which the person does not work ("sleeping partners") (these profits are included under "Interest, dividends, profits from capital investment in an unincorporated business" (HY090G)), rent from land and receipts from boarders or lodgers (which are included under "Income from rental of a property or land" (HY040G)), rentals from dwellings not included in the profit/loss of unincorporated enterprises (which are included under "Income from rental of a property or land" (HY040G)).
market output (gross revenue to turnover, including the value of goods produced by the enterprise but consumed by the self-employed person or his/her household), plus market value of goods and services bought for the unincorporated enterprise but consumed by the entrepreneur and his/her household members, plus property income received in connection with financial and other assets belonging to the enterprise, minus intermediate consumption (raw material costs, costs of sales, distribution costs, maintenance costs, administrative expenses, etc.), minus compensation of employees (wages, salaries and social security contributions for employees), minus taxes on production and import taxes, minus interest paid on business loans, minus rents paid on land and other non-produced tangible assets rented by the enterprise, minus consumption of fixed capital, plus subsidies.
value of household services, any production for sale and any withdrawals from a business by a self-employed person (these values are included under "Gross income benefits or losses from self-employment" (including royalties) (PY050G)).
1. Interest, dividends, profits from capital investment in an unincorporated business (HY090G); 2. Income from rental of a property or land (HY040G).
coverage is compulsory (under law, regulation or a collective bargaining agreement) for the group in question, it is based on the principle of social solidarity (i.e. if it is an insurance-based pension, the premium and entitlements are not proportional to the individual exposure to risk of the people protected).
1. Family/children-related allowances (HY050G); 2. Housing allowances (HY070G); 3. Unemployment benefits (PY090G); 4. Old-age benefits (PY100G); 5. Survivors' benefits (PY110G); 6. Sickness benefits (PY120G); 7. Disability benefits (PY130G); 8. Education-related allowances (PY140G); 9. Social exclusion not elsewhere classified (HY060G).
benefits paid from schemes into which the recipient has made voluntary payments only, independently of his/her employer or government (which are included under "Pensions from individual private plans (other than those covered under ESSPROS)" (PY080G)).
provide financial support to households for bringing up children, provide financial assistance to people who support relatives other than children.
income maintenance benefit in the event of childbirth: flat-rate or earnings-related payments intended to compensate the parent for loss of earnings due to absence from work in connection with childbirth for the period before and/or after confinement or in connection with adoption, birth grant: benefits normally paid as a lump sum or by instalments in case of childbirth or adoption, parental leave benefit: benefit paid to either mother or father in the event of interruption of work or reduction of working time in order to bring up a child, normally of a young age, family or child allowance: periodical payments to a member of a household with dependent children to help with the costs of raising children, other cash benefits: benefits paid independently of family allowances to support households and help them meet specific costs, such as costs arising from the specific needs of lone-parent families or families with handicapped children. These benefits may be paid periodically or as a lump sum.
payments made by employers to an employee in lieu of wages and salaries through a social insurance scheme when unable to work through maternity leave, where such payment cannot be separately and clearly identified as social benefits (these payments are included under "Gross cash or near-cash employee income" (PY010G)), additional payments made by employers to an employee to supplement the maternity leave pay entitlement from a social insurance schemes, where such payments cannot be separately and clearly identified as social benefits (these payments are included under "gross cash or near-cash employee income" (PY010G)).
rent benefit: a current means-tested transfer granted by a public authority to tenants, temporarily or on a long-term basis, to help with rent costs, benefit to owner-occupiers: a means-tested transfer by a public authority to owner-occupiers to alleviate their current housing costs: in practice often to help with paying mortgages and/or interest.
social housing policy organised through the fiscal system (i.e. tax benefits), all capital transfers (in particular investment grants).
full unemployment benefits: benefits compensating for loss of earnings where a person is capable of working and available for work but is unable to find suitable employment, including persons who had not previously been employed, partial unemployment benefits: benefits compensating for the loss of wages or salary due to formal short-time working arrangements, and/or intermittent work schedules, irrespective of their cause (business recession or slow-down, breakdown of equipment, climatic conditions, accidents and so on), and where the employer/employee relationship continues, early retirement for labour-market reasons: periodic payments to older workers who retire before reaching standard retirement age due to unemployment or to job reductions caused by economic measures such as the restructuring of an industrial sector or of a business enterprise. These payments normally cease when the beneficiary becomes entitled to an old-age pension, vocational training allowance: payments by social security funds or public agencies to targeted groups of persons in the labour force who take part in training schemes intended to develop their potential for employment, mobility and resettlement: payments by social security funds or public agencies to unemployed persons to encourage them to move to another locality or change their occupation in order to seek or to obtain work, severance and termination payments (benefits compensating employees for employment ending before the employee has reached the normal retirement age for that job), redundancy compensation: capital sums paid to employees who have been dismissed through no fault of their own by an enterprise that is ceasing or cutting down its activities, other cash benefits: other financial assistance, particularly payments to the long-term unemployed.
family allowances paid for dependent children (which are included under "Family/children-related allowances" (HY050G)).
old-age pensions: periodic payments intended to maintain the income of the beneficiary after retirement from gainful employment at the standard age or support the income of old persons, anticipated old-age pensions: periodic payments intended to maintain the income of beneficiaries who retire before the standard age as defined in the relevant scheme or in the scheme of reference. This may occur with or without a reduction of the normal pension, partial retirement pensions: periodic payment of a portion of the full retirement pension to older workers who continue to work but reduce their working hours or whose income from a professional activity is below a defined ceiling, care allowances: benefit paid to old people who need frequent or constant assistance to help them meet the extra costs of attendance (other than medical care) when the benefit is not a reimbursement of certified expenditure, survivors' benefits paid after the standard retirement age, disability cash benefits paid after the standard retirement age, lump-sum payments at the normal retirement date, other cash benefits: other periodic and lump-sum benefits paid upon retirement or on account of old age, such as capital sums paid to people who do not fully meet the requirements for a periodic retirement pension, or who were members of a scheme designed to provide only capital sums at retirement.
family allowances for dependent children (which are included under "Family/children-related allowances" (HY050G)), early retirement benefits paid for labour-market reasons or in case of reduced capacity to work (they are included respectively under "Unemployment benefits" (PY090G) or under "Disability benefits" (PY130G)), benefits paid to old people who need frequent or constant assistance to help them meet the extra costs of attendance when the benefits are reimbursed against a certified expenditure.
survivors' pension: periodic payments to people whose entitlement derives from their relationship with a deceased person protected by a scheme (widows, widowers, orphans and similar), death grant: single payment to someone whose entitlement derives from their relationship with a deceased person (widows, widowers, orphans and similar), other cash benefits: other periodic or lump-sum payments made by virtue of a derived right of a survivor.
family allowances for dependent children (these benefits are included under "Family/children-related allowance" (HY050G)), funeral expenses, additional payments made by employers to other eligible persons to supplement the survivors' benefits pay entitlement from a social insurance scheme, where such payments cannot be separately and clearly identified as social benefits (those payments are included under "Gross cash or near-cash employee income" (PY010G)), survivors' benefits paid after the standard retirement age (these benefits are included under "Old-age benefits" (PY100G)).
paid sick leave: flat-rate or earnings-related payments intended to compensate the protected person in full or in part for the loss of earnings caused by temporary inability to work due to sickness or injury. These benefits may be paid by autonomous social protection schemes, but they may also be provided by the employer in form of a continued payment of wages and salaries during the period of sickness, paid leave in case of sickness or injury of a dependent child, other cash benefits: miscellaneous payments made to protected people in connection with sickness or injury.
cash benefits that replace loss of earnings during temporary inability to work as a result of pregnancy (these benefits are included under "Family/children-related allowance" (HY050G)), cash benefits that replace loss of earnings during temporary inability to work as a result of disability (these benefits are included under "Disability benefits" (PY130G)), payments made by employers to an employee in lieu of wages and salaries through a social insurance scheme when unable to work through sickness, where such payment can not be separately and clearly identified as a social benefit (these payments are included under "Gross cash or near-cash employee income" (PY010G)), additional payments made by employers to an employee to supplement the sickness leave pay entitlement from a social insurance scheme, where such payments can not be separately and clearly identified as social benefits (those payments are included under "Gross cash or near-cash employee income" (PY010G)).
disability pension: periodic payment intended to maintain or support the income of someone below standard retirement age who suffers from a disability which impairs his or her ability to work or earn beyond a minimum level laid down by legislation, early retirement in the event of reduced ability to work: periodic payments to older workers who retire before reaching standard retirement age as a result of reduced ability to work. These pensions normally cease when the beneficiary becomes entitled to an old-age pension, care allowance: benefit paid to disabled people below standard retirement age who need frequent or constant assistance to help them meet the extra costs of attendance (other than medical care). The benefit must not be a reimbursement of certified expenditure, economic integration of the handicapped: allowances paid to disabled people when they undertake work adapted to their condition, normally in a sheltered workshop, or when they undergo vocational training, disability benefits to disabled children in their own right, irrespective of dependency, other cash benefits: periodic and lump-sum payments not falling under the above headings, such as occasional income support and so on.
benefits provided to replace in whole or in part earnings during temporary incapacity to work due to sickness or injury (these benefits are included under "Sickness benefits" (PY120G)), family allowances paid to recipients of disability benefits (these benefits are included under "Family/children-related allowances" (HY050G)), benefits paid to the surviving dependants of disabled people, such as pensions (these benefits are included under "Survivors benefits" (PY110G)), benefits that are a reimbursement of certified expenditure, disability cash benefits paid after the standard retirement age (these benefits are included under "Old-age benefits" (PY100G)), payments made by employers to an employee or former employee in lieu of wages and salaries through a social insurance scheme when unable to work through disability where such payment cannot be separately and clearly identified as social benefits (these payments are included under "Gross cash or near-cash employee income" (PY010G)), additional payments made for employers to an employee or former employee to supplement the disability leave pay entitlement from a social insurance scheme, where such payments can not be separately and clearly identified as social benefits (those payments are included under "Gross cash or near-cash employee income" (PY010G)).
income support: periodic payments to people with insufficient resources. Conditions for entitlement may be related not only to the personal resources but also to nationality, residence, age, availability for work and family status. The benefits may have a limited or an unlimited duration; they may be paid to the individual or to the family and may be provided by central or local government, other cash benefits: support for destitute and vulnerable persons to help alleviate poverty or assist in difficult situations. These benefits may be paid by private non-profit organisations.
compulsory alimony and child support, voluntary alimony and child support received on a regular basis, regular cash support from persons other than household members, regular cash support from households in other countries.
Free or subsidised housing provided by another household (which is included under "Imputed rent" (HY030G)).
transfers between household members, income collected at household level (i.e. variables HY040G, HY050G, HY060G, HY070G, HY080G and HY090G).
any other mortgage payments, either interest or principal, made at the same time, such as mortgage protection insurance or home and contents insurance, payments on remortgages to obtain money for housing purposes (e.g. repairs, renovations, maintenance, etc.) or for non-housing purposes, repayments of the principal or capital sum.
1. Tax on income and social insurance contributions (HY140G); 2. Regular taxes on wealth (HY120G); 3. Employers' social insurance contributions (PY030G); 4. Regular inter-household cash transfers paid (HY130G).
taxes on individual, household or tax-unit income (income from employment, property, entrepreneurship, pensions, etc.), including taxes deducted by employers (pay-as-you-earn taxes), other taxes at source and taxes on the income of owners of unincorporated enterprises paid during the income reference period, by way of exception, Member States using data from registers, and other Member States for which this is the most suitable approach, may report taxes on "income received" in the income reference year, if it only marginally affects comparability, any tax repayment received during the income reference period relating to tax paid on the income received during the income reference period or previous years. This value should be taken into account as a reduction of taxes paid, any interest charged on arrears of taxes due and any fines imposed by taxation authorities.
fees paid for hunting, shooting and fishing rights.
non-recurrent taxes such as inheritance taxes, death duties or taxes on inter vivos gifts,taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners (these taxes are included under "Tax on income and social insurance contributions" (HY140G)), taxes on land, buildings or other assets owned or rented by enterprises and used by them for production (these taxes are considered as taxes on production and they are deducted from the market output of self-employment income to build the component "Gross cash profits or losses from self-employment" (including royalties) (PY050G)).
compulsory alimony and child support, voluntary alimony and child support paid on a regular basis, regular cash support to persons other than household members, regular cash support to households in other countries.
1. Net of tax on income at source and social contributions; 2. Net of tax on income at source; 3. Net of social contributions.
old-age, survivors', sickness, disability and unemployment pensions received as interest or dividends from individual insurance private plans.
pensions from mandatory government schemes, pensions from mandatory employer-based schemes.
| Income components | Variable name | Target variable |
|---|---|---|
| PY010G | Gross cash or near-cash employee income | |
| PY020G | Gross non-cash employee income | |
| PY030G | Employers' social insurance contributions | |
| PY050G | Gross cash profits or losses from self-employment (including royalties) | |
| PY070G | Value of goods produced for own consumption | |
| HY030G | Imputed rent | |
| HY090G | Interest, dividends, profit from capital investments in unincorporated business | |
| HY040G | Income from rental of property or land | |
| HY050G | Family/children-related allowances | |
| HY060G | Social exclusion not elsewhere classified | |
| HY070G | Housing allowances | |
| PY090G | Unemployment benefits | |
| PY100G | Old-age benefits | |
| PY110G | Survivors' benefits | |
| PY120G | Sickness benefits | |
| PY130G | Disability benefits | |
| PY140G | Education-related allowances | |
| HY080G | Regular inter-household cash transfers received | |
| HY110G | Income received by people aged under 16 | |
| HY100G | Interest paid on mortgage | |
| HY140G | Tax on income and social insurance contributions | |
| HY120G | Regular taxes on wealth | |
| PY030G | Employers' social insurance contributions | |
| HY130G | Regular inter-household cash transfers paid |
| Income components | Variable name | Target variable |
|---|---|---|
| PY010N | Net cash or near-cash employee income | |
| PY020N | Net non-cash employee income | |
| PY050N | Net cash profits or losses from self-employment (including royalties) | |
| PY070N=PY070G | Value of goods produced for own consumption | |
| HY030N=HY030G | Imputed rent | |
| HY090N | Interest, dividends, profit from capital investments in unincorporated business | |
| HY040N | Income from rental of property or land | |
| HY050N | Family/children-related allowances | |
| HY060N | Social exclusion not elsewhere classified | |
| HY070N | Housing allowances | |
| PY090N | Unemployment benefits | |
| PY100N | Old-age benefits | |
| PY110N | Survivors' benefits | |
| PY120N | Sickness benefits | |
| PY130N | Disability benefits | |
| PY140N | Education-related allowances | |
| HY080N | Regular inter-household cash transfers received | |
| HY110N | Income received by people aged under 16 | |
| HY100N | Interest paid on mortgage | |
| HY140N | Tax on income and social insurance contributions | |
| HY145N | Repayment/receipt for tax adjustments | |
| HY120N=HY120G | Regular taxes on wealth | |
| HY130N | Regular inter-household cash transfers paid |
| Other items not considered as part of income | Variable name | Target variable |
|---|---|---|
| Contributions to individual private pension plans | PY035G=PY035N | Contributions to individual private pension plans |
| Pensions from individual private plans | PY080G | Pensions from individual private plans (gross) |
| Pensions from individual private plans | PY0080N | Pensions from individual private plans (net) |
non-monetary components of employee income (with the exception of company cars, that is to be calculated as from the first year of the operation) and self-employed income, imputed rent and interest payments. These will be optional from the first year of the operation and compulsory from 2007, gross employers' social insurance contributions will be included from 2007 onwards, if results of feasibility studies are positive.