2.3.1. Net earnings and average tax rate – Table data

NET EARNINGS

(Levs)

		2008	2009	2010	2011
Single person with no children and 50% of AW	Total	3 928	4 361	4 650	4 989
	Gross earnings (a)	3 255	3 686	3 968	4 225
	Social security contributions (b)	423	479	480	545
	Taxes (c)	283	321	349	368
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	2 548	2 886	3 139	3 312
Single person with no children and 67% of AW	Total	5 264	5 843	6 232	6 685
	Gross earnings (a)	4 361	4 939	5 317	5 661
	Social security contributions (b)	567	642	643	730
	Taxes (c)	379	430	467	493
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	3 415	3 867	4 206	4 438
Single person with no children and 80% of AW	Total	6 285	6 977	7 441	7 983
	Gross earnings (a)	5 207	5 898	6 349	6 759
	Social security contributions (b)	677	767	768	872
	Taxes (c)	453	513	558	589
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	4 077	4 618	5 023	5 299
Single person with no children and 100% of AW	Total	7 856	8 721	9 301	9 978
	Gross earnings (a)	6 509	7 372	7 936	8 449
	Social security contributions (b)	846	958	960	1 090
	Taxes (c)	566	641	698	736
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	5 097	5 772	6 278	6 623
Single person with no children and 125% of AW	Total	9 820	10 901	11 626	12 473
	Gross earnings (a)	8 136	9 215	9 920	10 561
	Social security contributions (b)	1 058	1 198	1 200	1 362
	Taxes (c)	708	802	872	920
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	6 371	7 215	7 848	8 279
Single person with no children and 167% of AW	Total	13 120	14 564	15 533	16 664
	Gross earnings (a)	10 870	12 311	13 253	14 110
	Social security contributions (b)	1 413	1 600	1 604	1 820
	Taxes (c)	946	1 071	1 165	1 229
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	8 511	9 640	10 485	11 061
Single person with two children and 67% of AW	Total	5 264	5 843	6 232	6 685
	Gross earnings (a)	4 361	4 939	5 317	5 661
	Social security contributions (b)	567	642	643	730
	Taxes (c)	379	430	467	493
	Family allowances (d)	600	840	840	840
	Net earnings (a-b-c+d)	4 015	4 707	5 046	5 278
Married couple with no children and 100% of the AW for the husband and 33% for the wife	Total	10 449	11 599	12 370	13 271
	Gross earnings (a)	8 657	9 805	10 555	11 237
	Social security contributions (b)	1 125	1 275	1 277	1 450
	Taxes (c)	753	853	928	979
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	6 778	7 677	8 350	8 809
Married couple with no children and 100% of the AW for the husband and 100% for the wife	Total	15 713	17 442	18 602	19 957
	Gross earnings (a)	13 018	14 744	15 872	16 898
	Social security contributions (b)	1 692	1 917	1 921	2 180
	Taxes (c)	1 133	1 283	1 395	1 472
	Family allowances (d)	0	0	0	0
	Net earnings (a-b-c+d)	10 193	11 545	12 556	13 246
Married couple with two children and 100% of the AW for the husband and 0% for the wife	Total	7 856	8 721	9 301	9 978
	Gross earnings (a)	6 509	7 372	7 936	8 449
	Social security contributions (b)	846	958	960	1 090
	Taxes (c)	566	641	698	736
	Family allowances (d)	600	840	840	840
	Net earnings (a-b-c+d)	5 697	6 612	7 118	7 463
Married couple with two children and 100% of the AW for the husband and 33% for the wife	Total	10 449	11 599	12 370	13 271
	Gross earnings (a)	8 657	9 805	10 555	11 237
	Social security contributions (b)	1 125	1 275	1 277	1 450
	Taxes (c)	753	853	928	979
	Family allowances (d)	600	840	840	840
	Net earnings (a-b-c+d)	7 378	8 517	9 190	9 649
Married couple with two children and 100% of the AW for the husband and 67% for the wife	Total	13 120	14 564	15 533	16 664
	Gross earnings (a)	10 870	12 311	13 253	14 110
	Social security contributions (b)	1 413	1 600	1 604	1 820
	Taxes (c)	946	1 071	1 165	1 229
	Family allowances (d)	600	840	840	840
	Net earnings (a-b-c+d)	9 111	10 480	11 325	11 901
Married couple with two children and 100% of the AW for the husband and 100% for the wife	Total	15 713	17 442	18 602	19 957
	Gross earnings (a)	13 018	14 744	15 872	16 898
	Social security contributions (b)	1 692	1 917	1 921	2 180
	Taxes (c)	1 133	1 283	1 395	1 472
	Family allowances (d)	600	840	840	0
	Net earnings (a-b-c+d)	10 793	12 385	13 396	13 246
Explanatory notes:
AW - average worker, working at full-time and receiving the average gross earnings in industries and services - sections C to K of NACE Rev. 1.1 from 2000 to 2007, and since 2008 in sections B to N of NACE Rev. 2.
Total - total labour costs - gross annual earnings for the corresponding family case plus employers' social security contributions.
Gross earnings - gross annual earnings for the corresponding family case.
Social security contributions - employees' social security contributions.
Taxes - income taxes on gross annual earnings.
Family allowances - family benefits for dependent children.
Net earnings - net annual earnings for the corresponding family case, calculated by deducting the employee's social security contributions and income taxes, and adding family allowances (if applicable).

AVERAGE TAX RATE

(Per cent)

	2008	2009	2010	2011
Single person with no children and 50% of AW	21.7	21.7	20.9	21.6
Single person with no children and 67% of AW	21.7	21.7	20.9	21.6
Single person with no children and 80% of AW	21.7	21.7	20.9	21.6
Single person with no children and 100% of AW	21.7	21.7	20.9	21.6
Single person with no children and 125% of AW	21.7	21.7	20.9	21.6
Single person with no children and 167% of AW	21.7	21.7	20.9	21.6
Single person with two children and 67% of AW	7.9	4.7	5.1	6.8
Married couple with no children and 100% of the AW for the husband and 33% for the wife	21.7	21.7	20.9	21.6
Married couple with no children and 100% of the AW for the husband and 100% for the wife	21.7	21.7	20.9	21.6
Married couple with two children and 100% of the AW for the husband and 0% for the wife	12.5	10.3	10.3	11.7
Married couple with two children and 100% of the AW for the husband and 33% for the wife	14.8	13.1	12.9	14.1
Married couple with two children and 100% of the AW for the husband and 67% for the wife	16.2	14.9	14.6	15.7
Married couple with two children and 100% of the AW for the husband and 100% for the wife	17.1	16.0	15.6	21.6
Explanatory notes:
Average Tax Rate = ((T + SSC - FA) / GE)*100
Taxes (T) - income taxes on gross annual earnings.
Social security contributions (SSC) - employees' social security contributions.
Family allowances (FA) - family benefits for dependent children.
Gross earnings (GE) - gross annual earnings for the corresponding family case.
or
Average Tax Rate = (1 - (NE / GE))*100
Net earnings (NE) - net annual earnings for the corresponding family case, calculated by deducting the employee's social security contributions and income taxes, and adding family allowances (if applicable).
AW - average worker, working at full-time and receiving the average gross earnings in industries and services - sections C to K of NACE Rev. 1.1 from 2000 to 2007, and since 2008 in sections B to N of NACE Rev. 2.

35KB	Time series