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Appendices

Appendix A: Income concordance

Table 5: Detailed concordance between HES and IDI
(comparable sources - excluding benefits - only)[26]
Income
category
Detailed HES
codes included
HES data dictionary text IRD code
Wages 1.1.1.01 Wages and salaries from 1st current job W&S
1.1.1.02 Wages and salaries from 2nd current job
1.1.1.03 Wages and salaries from other current jobs
1.1.1.04 Bonuses from all current jobs
1.1.1.05 Commission from all current jobs
1.1.1.07 Other taxable income from all current jobs
1.1.2.01 Wages and salaries from 1st previous job
1.1.2.02 Wages and salaries from 2nd previous job
1.1.2.03 Wages and salaries from other previous jobs
1.1.2.04 Redundancy from 1st previous job
1.1.2.05 Redundancy from 2nd previous job
1.1.2.06 Redundancy from other previous jobs
1.1.2.07 Bonuses from all previous jobs
1.1.2.08 Commission from all previous jobs
1.1.2.10 Other taxable income from all previous jobs
Self-employment income 1.2.1.01 Self-employment income from 1st current job S00, S01, S02, C00, C01, C02, P00, P01, P02
1.2.1.02 Self-employment income from 2nd current job
1.2.1.03 Self-employment income from other current jobs
1.1.1.06 Director fees, honoraria, remuneration for school-board of trustees from all current jobs
1.2.2.01 Self-employment income from 1st previous job
1.2.2.02 Self-employment income from 2nd previous job
1.2.2.03 Self-employment income from other previous jobs
1.1.2.09 Director fees, honoraria, remuneration for school-board of trustees from all previous jobs
2.5.0.03 Income from partnership as a non-working shareholder or proprietor
Pensions 3.1.0.01 New Zealand Superannuation PEN
3.1.0.02 Veteran’s Pension
3.1.0.03 War Disablement Pension
3.1.0.04 Surviving Spouse Pension
Paid parental leave 3.2.0.05 Paid parental leave paid by Inland Revenue PPL
Student allowance 3.2.0.27 Student allowance STU
Rental income 2.3.0.01 Income from rent S03
Total comparable income Sum of all of the above categories   Sum of all of the above categories

 

Note that total income excludes some categories in each data set.

Table 6: Definitions of IRD income source codes
IRD income
source code
Statistics New Zealand description text
W&S Wages and salaries
BEN Benefit payments from the Ministry of Social Development
CLM Accident Compensation Corporation (ACC) payments
PEN Pension payments from MSD
PPL Paid parental leave payments from MSD
STU Student allowance payments from MSD
C00 Director/shareholder income from the IR20
C01 Company director/shareholder receiving PAYE deducted income
C02 Company director/shareholder receiving WHT deducted income
P00 Partnership income from the IR20
P01 Partner receiving PAYE tax deducted income
P02 Partner receiving withholding tax deducted income
S00 Sole trader income from the IR3
S01 Sole trader receiving PAYE deducted income
S02 Sole trader receiving withholding tax deducted income
S03 Rental income from the IR3

Notes

  • [26] Note all IDI data on incomes came from the "income_tax_yr_summary" table under the data scheme. This table is derived by Statistics New Zealand from MSD and IRD data.
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