Age of employee as at 30 June 2012 as reported on the Individual Tax Return (ITR).
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.
The total revenue generated by a business from the provision of goods and/or services for a given accounting period (annual).
This dataset contains detailed information about earnings, main occupation, tax withheld, deductions, and other items related to a single employee. This dataset is populated using information lodged through Individual Tax Returns (ITR) to the Australian Taxation Office (ATO).
The register of client details retained by the Australian Taxation Office (ATO), it is updated using information from the Individual Tax Returns.
Earnings are the gross amounts paid to employees for work done or time worked (including paid leave). Earnings is the aggregate of total payments (in cash and in kind) received by each employee in all of their jobs, as reported on an Individual Tax Return (ITR).
Employees are defined as 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.
Part of the Integrated Dataset. The Employee File contains data relating to each employee from the Personal Income Tax (PIT) Client Register and Client Dataset.
Enterprise Group (EG)
A statistical unit covering all the operations in Australia of legal entities under common control. Multiple Australian Business Numbers (ABNs) can operate within a single Enterprise Group (EG), and each EG is broken up into one or more Type of Activity Units (TAUs).
The number of employees in a business. This is updated annually (for non-profiled businesses) or reported at a point in time during the profiling process (profiled businesses).
First job and second job
First job and second job refer to jobs held by a multiple job holder (see Multiple job holders). First job is the job with the highest gross payment reported on an employee’s Individual Pay As You Go (PAYG) summaries which is also held concurrently with another job. First job may differ from the employee's main job. Of the jobs with which first job is held concurrently, the job with the second highest gross payment is selected as the second job.
All geographic variables are based on an employee’s home address at July 2014 as reported in the Personal Income Tax (PIT) Client Register, and are aligned to the Australian Statistical Geography Standard (ACGS): Volume 1 – Main Structure and Greater Capital City Statistical Areas, July 2011 (cat. no. 1270.0.55.001). For further information see Explanatory Notes (paragraphs 67-69).
Gross payments are the dollar amounts recorded (by businesses) on the Individual Pay As You Go (PAYG) summary for each job.
Individual PAYG summary
The annual summary provided by an employer to the Australian Taxation Office (ATO) 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 (ABN) of the employer. This usually has a Tax File Number (TFN) 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 (ITR)
The annual tax return submitted by individuals to the Australian Taxation Office (ATO).
Industry information of each employing business aligns with the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006 (cat. no. 1292.0). The structure of ANZSIC comprises four levels, ranging from industry division (broadest level) to industry class (finest level). In this release, industry is provided at the division level. The industry division provides a limited number of categories which give a broad overall picture of the economy. There are 19 divisions within ANZSIC, each identified by an alphabetical letter, that is, 'A' for Agriculture, forestry and fishing, 'B' for Mining, 'C' for Manufacturing, etc.
Institutional sector (SISCA)
Institutional sector of each employing business. This is aligned with the Standard Institutional Sector Classification of Australia outlined in Standard Economic Sector Classifications of Australia (SESCA), 2008 (cat. no. 1218.0). In this release, Institutional sector is provided at the sector level.
This is the physical file which constitutes the linked employer-employee data. The Integrated Dataset is comprised of three main subsets:
- Employee File
- Job File
- Business File.
A job 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 (PAYG) 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.
Part of the Integrated Dataset. The Job File contains data relating to each job from the PIT Individual Pay As You Go (PAYG) Dataset.
Main job is defined for each employee as the job in which they received the highest gross payment amount as reported on an Individual Pay As You Go (PAYG) summary.
Multiple job holders
Multiple job holders are employees who had two or more concurrent
jobs during the reference period. The multiple job holder status of an employee is determined based on the date of information in the Individual PAYG summary. If two or more jobs were held on the same day, the employee was identified as a multiple job holder.
Occupation in main job
An occupation is a collection of jobs that are sufficiently similar in their title and tasks, skill level and skill specialisation which are grouped together for the purposes of classification. Occupation refers to Major Group as defined by the Australian and New Zealand Standard Classification of Occupations, First Edition, Revision 1
, Revision 1 (cat. no. 1292.0) of the job which the employee identifies as their 'Main Wage or Salary Job'.
Public and private sector
This aligns with the Type of Legal Organisation outlined in Standard Economic Sector Classifications of Australia (SESCA)
, 2008 (cat. no. 1218.0). See Type of Legal Organisation (TOLO).
Statistical Area Level 4 (SA4)
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 are built from whole Statistical Area Level 3s. They 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).
Sex of employee as at 30 June 2012 as reported on the Individual Tax Return (ITR).
Start and End Dates
Start and end dates associated with each job as reported on an Individual Pay As You Go (PAYG) summary.
State and territory
Type of Activity Unit (TAU)
The TAU, residing in the profiled population, comprises one or more business entities, sub entities or branches of a business entity within an enterprise group (EG). These entities can report production and employment data for similar economic activities when a minimum set of data items are available. TAU is the statistical unit used to define a business in the profiled population in the Linked Employer-Employee Database Foundation Projects.
Type of Legal Organisation (TOLO)
The type of legal organisation of each employing business. This is aligned with the Type of Legal Organisation classification outlined in Standard Economic Sector Classifications of Australia (SESCA)
, 2008 (cat. no. 1218.0). In this release, Type of Legal Organisation is provided at the group level.