Persons with income from other employment (from 01-01-2001)

This bus component contains information on persons who have reported income from other employment (also referred to as ‘beneficiaries’) via the 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 data is primarily derived from the Income Production System (IPS). The file is ultimately based on declarations of income from other labour. 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 other employment have worked throughout the year 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. For the 2009 and 2010 reporting years, the whole population is from the IPS (i.e.: persons who have died during the year as well as persons residing abroad) are also supplied. For the years 2001 to 2008, the IPS was the end of the population. year of reporting and excluding persons residing abroad. That is why that subpopulation has been added from the old (for revision) SSB. 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 freelancer reported income from other employment 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. An alpha aid reported an amount of income from other employment 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 other employment 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.