Wage tax statistics, which are published annually in December of the year following the year of assessment, are a complete survey with secondary statistical character, as data from the tax authorities is evaluated. Wage tax is the tax on wages and salaries of employed persons and on pension payments, which is withheld by every employer or pension-paying agency and paid directly to the tax authorities. Wage tax statistics provide information on the income of employed persons and pensioners. Other important characteristics are the social security contributions paid and the wage tax withheld.
The aim of wage tax statistics is to show the distribution of income and tax revenue from employment and pensions.