The 2017 integrated wage and income tax statistics are based on the combination of data on the income subject to income tax of natural persons who are subject to a limited or unlimited tax liability, and on the income subject to wage tax of employees and pensioners. The statistics also comprise transfer payments such as unemployment benefit, long-term unemployment grants, long-term care allowance, child care benefit, family allowance and other benefits.
In order to combine these two sets of statistics into a common overall representation, it was necessary initially to standardise the definition of the characteristics to be combined. In addition, to prevent double counts, it was necessary to identify and eliminate the partial population which occurred in both the income tax and the wage tax populations, i.e. taxpayers assessed for income tax who earned income from employment.
After adjustment for double entries, the combined
results yielded a total number of 7 272 335 income recipients
The integrated wage and income tax statistics are
designed to represent total income as comprehensively as possible. Total
income is comprised of the gross annual salaries from the wage tax statistics
minus social insurance contributions, the income from the income tax
assessment, and any accrued transfer payments. The volume of total income
amounted to €198.2 billion
The total tax in the amount of €30.4 billion
This characteristic comprises those types of transfer payments to persons eligible for benefits that were reported to the Federal Ministry of Finance. The different types of transfer payments were grouped into the main categories of “unemployment benefit”, “long-term unemployment grants”, “child care benefit” and “other benefits”. The long-term care allowance, which is paid out by social and accident insurances, is shown in a separate main category. The transfer payments referred to here in the amount of €11.0 billion relate only to the 7 272 335 income recipients shown in this analysis for whom a pay slip and/or an income tax assessment notice was produced.
The first half of income recipients – sorted according to the level of total income – accounted for just under one fifth of income and 1.8% of taxes. Nine tenths of all persons recorded generated 67.2% of the income and contributed 41.9% to the receipts from taxes. The upper percentile accounted for 8.7% of income, and for 20.4% of the total tax output. In the year under review, 133 613 income recipients earned an income of more than €100 000; 109 158 were men, and 24 455 women.
Of the 2.4 million male employees, 95.5% were in the age groups up to 59 years, and only 4.5% were over 59; the corresponding percentage among women was a mere 2.3%. Of the remaining income recipients (as a rule the self-employed), 89.5% of men were in the stated age group and 10.5% were above; the ratio among women was 92.7% to 7.3%.
The Austrian average of a total annual income of €28 600 was exceeded only in the federal provinces of Vorarlberg (€30 500), Lower Austria (€29 800) and Vienna (€29 600). Styria (€27 200), Carinthia (€27 000) and Tirol (€27 000) were the federal provinces which most fell short of the average.
Note: The brochure 2017 Integrated Wage and Income Tax Statistics (in German only), complete with all the tables, can be downloaded after completion as a PDF file, free of charge. Simply click the Publications sheet (see below).
© STATISTICS AUSTRIA, Last Changed 02.12.2020