Annual amounts of persons with an Unemployment Act (WW) benefit (01-01-1999-01-01-2017)
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Includes all persons who have received a benefit under the Unemployment Act (WW) in a given year (including post-payments). They are given the annual tax amount received, as well as the payroll tax on that amount, as well as the number of calendar days in the year in which a person received the benefit. More information on how to access the data: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### Methodology This file is in line with the MICWWPERSOON component (excluding post-payments). For details of the general methods for determining the unemployment benefit and the associated periods (both before and from 2007), see the MICWWPERSOON component. Until 2006: The tax data is extracted exclusively from the Fibase. In 2006, the tax data of the Tax Act on benefits (Type of Income=46) from the Fibase are also used, insofar as they have not already been used for the AO benefits. Only persons who have received a positive amount of benefit within the year may occur.From 2007 onwards: In principle, the tax data is extracted from the Polis. However, in some cases, the gross amount is taxed and used according to the data of the team providing the social security data (Social Security team) (and the corresponding amount of payroll tax calculated using a standard procedure). This happens when the tax data are implausible in relation to the gross amounts. Moreover, since the 2015 reporting year, the amount paid under the Supplements Act has been included in this gross amount (has only limited impact). Also the tax data of the Benefits Act (Type of Income=46) and the unknown benefits (Type Income=88) from the policy are used if they link with the relevant population. There may be persons who have not received an amount of benefits within the year, but are included in the population of persons with benefits within the year due to the social security data. Between 2006 and 2007, the methodology changed significantly, leading to a trend break in the number of persons receiving unemployment benefits. This may also have had an impact on the amounts. For more information and background on history, see also the description of MICWWPERSOON. On 1 January 2013, the Uniforming Wage Concept Act (WUL) entered into force. Part of this is that from 2013 the employer’s health insurance Act will no longer be counted in the case of taxable (taxable) pay, but is withheld directly by the employer. Since the introduction of the WUL, the tax wage (therefore) is equal to the total gross benefit paid and we therefore see a decrease in tax wages that year. As mentioned above, this file is in line with the MICWWPERSOON component (excluding post-payments). You see a trend break in the affiliation of 2015 to 2016 in terms of the number of people (in MICWWPERSOON and therefore also in WWYAARDRAG). This is due to an improvement in the methodology of the source files used (components WWPERSOON of the Social Security team), which leads to a significant decrease in the number of people. For more information, see MICWWPERSOON’s meta. For more information, please contact the Social Security team. Team Social Security has brought back the above improvement from 2013 onwards (there have been new versions of those files from team SOZ). Therefore, the populations of WW in 2013, 2014 and 2015 now deviate between the MICWWPERSOON/WWWYAARDRAG/WWMNDBEDRAG components (which have not been renewed) and the latest versions of the WWPERSOON components of the Social Security team. These amounts can be seen as a post-payment (for example, of deceased persons).The amounts include holiday pay. ### Population All persons who have received a benefit under the Unemployment Act (WW) in a given year (including post-payments to persons who were not entitled to a benefit during the year).
本数据集涵盖所有在指定年度内依据《失业法(Unemployment Act, WW)》领取失业救济金的个体(含事后补发款项)。数据包含个体所获救济金的年度纳税额、对应税额的工薪税,以及该年度内个体领取救济金的自然日天数。 更多数据获取方式详见: > https://www.cbs.nl/nl-nl/onze-diensten/maatwerk-en-microdata/microdata-zelf-onderzoek-doen ### 方法学说明 本数据集文件与MICWWPERSOON组件(不含事后补发款项)保持一致。有关2007年之前及2007年之后失业救济金及对应领取周期的通用判定方法细节,请参阅MICWWPERSOON组件说明。 2006年及之前:纳税数据仅从Fibase系统提取。2006年起,同时使用Fibase系统中来源于《福利税法》(收入类型=46)且未用于AO救济金核算的纳税数据。本数据集仅包含当年度内领取过正向救济金金额的个体。 2007年起:原则上纳税数据从Polis系统提取。但若纳税数据与总金额不符,则将采用社会保障数据提供团队(社会保障组)提供的核算数据,并依据标准流程计算对应工薪税。此外,自2015报告年度起,《补贴法》规定的发放金额将纳入总救济金金额(影响范围有限)。若相关群体匹配成功,本数据集同时纳入政策文件中《福利法》(收入类型=46)及未知福利(收入类型=88)对应的纳税数据。部分个体当年度未领取救济金,但因社会保障数据关联,仍被纳入当年度领取救济金的个体群体中。 2006至2007年间,核算方法发生重大调整,导致失业救济金领取人数的时间序列出现趋势断点,同时也可能对救济金额度产生影响。如需了解更多历史背景与细节,请参阅MICWWPERSOON组件说明。2013年1月1日,《统一工资概念法(Uniforming Wage Concept Act, WUL)》正式施行。其中一项调整为:自2013年起,雇主健康保险费不再计入应税薪酬,改由雇主直接代扣代缴。WUL实施后,计税工资等同于实际发放的总救济金总额,因此当年计税工资出现下降。如前所述,本数据集仍与MICWWPERSOON组件(不含事后补发款项)保持一致。2015至2016年度,领取人数(MICWWPERSOON组件及对应WWYAARDRAG组件)出现趋势断点,这源于所用源文件(社会保障组的WWPERSOON组件)的核算方法优化,导致领取人数大幅减少。更多细节请参阅MICWWPERSOON的元数据说明。如需进一步咨询,请联系社会保障组。社会保障组已将上述优化方案回溯至2013年(SOZ组已更新对应文件的新版本)。因此,2013、2014及2015年度的失业救济金领取群体数据,在未更新的MICWWPERSOON/WWYAARDRAG/WWMNDBEDRAG组件,与社会保障组最新版本的WWPERSOON组件之间存在差异。本数据集包含的金额包括假日补贴。 ### 研究群体 本数据集的研究群体为所有在指定年度内依据《失业法(WW)》领取失业救济金的个体,包括当年度本不具备领取资格但仍收到事后补发款项的个体。



