The integrated wage and income tax statistics, which are published annually in May of the third year following the assessment year, combine the income subject to income tax of natural persons with unlimited and limited tax liability and the income subject to wage tax of employees and pension recipients. In addition, transfer payments such as unemployment benefits, unemployment assistance, childcare allowance, family allowance, nursing allowance and other benefits are included in these statistics.
The purpose of the integrated wage and income tax statistics is to record and present the total income (gross and net, i.e. before and after taxes) and the tax payable on it of individuals as comprehensively as possible. Most tables are broken down by gender. Regionally, results are shown by federal province, NUTS unit and political district.