GLOSSARY
Business File
Part of the Integrated Dataset. The Business File contains data from the Expanded Analytical Business Longitudinal Database extract for businesses which could be linked to a job on the Job File.
Client Dataset
This dataset contains detailed information about earnings, main occupation, tax withheld, deductions, and other items related to a single employee. This dataset is populated from information lodged through Individual Tax Returns to the Australian Taxation Office and feeds into the Employee File, a component of the Integrated Dataset.
Client Register
The register of client details maintained by the Australian Taxation Office, it is updated using information from the Individual Tax Returns. This file feeds into the Employee File, a component of the Integrated Dataset.
Employee
Persons who worked for a private or public sector employer and received pay for the reference period in the form of wages or salaries, a commission while also receiving a retainer, tips, piece rates or payments in kind. Persons who operated their own incorporated enterprises with or without hiring employees are also included as employees.
Employee File
Part of the Integrated Dataset. The Employee File contains data relating to each employee from the Personal Income Tax Client Register and Client Dataset.
Enterprise Group
A statistical unit covering all the operations in Australia of legal entities under common control. Multiple Australian Business Numbers can operate within a single Enterprise Group, and each Enterprise Group is broken up into one or more Type of Activity Units.
Individual Pay As You Go summary
The annual summary provided by an employer to the Australian Taxation Office with respect to an employee. It records job level information reported by employers about the gross payment made to an employee, tax withheld, and the start and end dates for each job. This also provides the Australian Business Number of the employer. This usually has a Tax File Number attached, although in some circumstances this may be missing or substituted for another code (e.g. if the employee did not provide it or is under the age of 18 and earns less than the tax-free threshold).
Individual Tax Return
The annual tax return submitted by individuals to the Australian Taxation Office.
Integrated Dataset
The physical file which constitutes the linked employer-employee data. The Integrated Dataset is comprised of three main subsets:
- Employee File;
- Job File; and
- Business File.
Job
It is defined as a link between an employee and a business for $1 or more in payment as reported on an Individual Pay As You Go summary. An employee can have multiple jobs with the same or different businesses during the financial year, and can hold two or more jobs concurrently.
Job File
Part of the Integrated Dataset. The Job File contains data relating to each job from the Personal Income Tax Individual Pay As You Go dataset.
Non-profiled population (simple businesses)
The majority of businesses have simple structures and the unit registered for an ABN will satisfy ABS statistical reporting requirements. These businesses form the non-profiled population.
Profiled population (complex businesses)
For those businesses where the ABN is not considered suitable for ABS statistical requirements, the ABS maintains its own units structure through direct contact with the business. This population consists typically of large, diverse and complex structured businesses, and constitute the profiled population.
For further information on Non-profiled and Profiled population of businesses refer to the
Information Paper: Construction of Experimental Statistics on Employee Earnings and Jobs from Administrative Data, Australia, 2011-12 (cat. no. 6311.0).
Statistical Area Level 4
An area defined in the Australian Statistical Geography Standard and designed for the output of labour force data and to reflect labour markets. In rural areas, SA4s generally represent aggregations of multiple small labour markets with socioeconomic connections or similar industry characteristics. Large regional city labour markets are generally defined by a single SA4. Within major metropolitan labour markets SA4s represent sub-labour markets. SA4s generally have a population over 100,000 people to enable accurate labour force survey data to be generated. There are 88 SA4s and they cover the whole of Australia without gaps or overlaps.
For further information, refer to Australian Statistical Geography Standard (ASGS): Volume 1 - Main Structure and Greater Capital City Statistical Areas (cat. no. 1270.0.55.001).
Start and End Dates
Start and end dates associated with each job as reported on an Individual Pay As You Go summary.
Type of Activity Unit
The TAU is a producing unit comprising one or more business entities, sub-entities or branches of a business entity that can report production and employment activities via a minimum set of data items. The activity of the unit should homogenous as far as possible.
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