Persons with income from work abroad (from 01-01-2001)

Description

This bus component contains data on persons who have reported income from work abroad through income tax. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology The file is of the bus type. For a bus, dates are linked to states (the entity’s attribute values set). If the state of an entity changes, a new record is created with the initial validity of the date on which the change in attribute values occurred. The old record is then closed by filling the final validity. The file is based on declarations of income from work abroad. These are always annual amounts. Because the income tax does not provide information about the start date and end date of the work, it is assumed that the persons with income from employment abroad have worked all year long unless the person in question has died (information from the DPA). If the person has died, the final validity of the record is equated to the death date. Data on the income tax return are only complete 3 years after the reporting year because it is possible to apply for a postponement from the Tax and Customs Administration. Since the data in this stock are previously delivered, the population is not fully represented. That is why a part is imputated. Examples: VB 1. In 2008 and 2009, a person reported income from work abroad of EUR 1200. This is represented in the file by a record with initial validity 20080101 and final validity 20091231 and an annual amount of EUR 1200. VB 2. A person reported an amount of income from work abroad of EUR 1800 in 2008 and an amount of EUR 1200 in 2009. This is represented in the file by two records, one with initial validity 20080101 and final validity 20081231 and an annual amount of EUR 1800 and a subsequent record with initial validity 20090101 and final validity 20091231 and an annual amount of EUR 1200. ### Population The population of the bus component consists of all persons who have reported income from work abroad through income tax. In addition, as of the 2011 reporting year, it concerns persons who belonged to the population of the Netherlands on 1 January of the year.

Resources

Name Format Description Link

Tags

  • microdata
  • data-governance-act
  • odissei
  • inkomen-arbeid-buitenland
  • dga
  • arbeidsmarktpositie

Topics

Categories