Programmierbeispiele zur Umrechnung des Brutto- in ein Netto-Tagesentgelt für die administrativen Daten des FDZ

"The administrative data of the Research Data Centre (FDZ) holds the daily gross pay for each person. For specific research questions however the net wage is of greater importance. The aim of this methodic report is to offer a first approach for the calculation of net wages as well as the associated stata-dofiles. Given that the exact computation of the actual net wages is not possible because of incomplete information, we offer the computation of the net wages with both tax class I and tax class V for the years 1992 to 2010 in the program examples. Thus the users get the opportunity to pick the calculation which fits best to their analysis. The calculations thereby always refer to a main employment covered by the social security system and the individual users may extend the calculations to the years 2011 and following by applying the suggested pattern." (Author's abstract, IAB-Doku) ((en)) Additional Information Anlagen