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Earnings in the South African Revenue Service IRP5 data

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  • Andrew Kerr

Abstract

The IRP5 and IT3(a) tax data from the South African Revenue Service have been made available to researchers through a joint project between the South African Revenue Service, the National Treasury, and UNU-WIDER. In this paper, I explain how to use these data to correctly identify labour income for employees, which is crucial for labour market research. I then compare total labour income and employment between 2011 and 2017 with other sources of data, including Statistics South Africa's Quarterly Labour Force Surveys and Quarterly Employment Statistics firm surveys.

Suggested Citation

  • Andrew Kerr, 2020. "Earnings in the South African Revenue Service IRP5 data," WIDER Working Paper Series wp-2020-62, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2020-62
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    References listed on IDEAS

    as
    1. Andrew Kerr, 2018. "Job Flows, Worker Flows and Churning in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 141-166, January.
    2. Haroon Bhorat & Morné Oosthuizen & Kezia Lilenstein & François Steenkamp, 2017. "Firm-level determinants of earnings in the formal sector of the South African labour market," WIDER Working Paper Series wp-2017-25, World Institute for Development Economic Research (UNU-WIDER).
    3. Andrew Kerr & Martin Wittenberg, 2017. "Public sector wages and employment in South Africa," SALDRU Working Papers 214, Southern Africa Labour and Development Research Unit, University of Cape Town.
    4. Duncan Pieterse & Elizabeth Gavin & C. Friedrich Kreuser, 2018. "Introduction to the South African Revenue Service and National Treasury Firm‐Level Panel," South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 6-39, January.
    5. Martin Wittenberg, 2017. "Measurement of earnings: Comparing South African tax and survey data," SALDRU Working Papers 212, Southern Africa Labour and Development Research Unit, University of Cape Town.
    6. Andrew Kerr, 2018. "Job Flows, Worker Flows and Churning in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 141-166, January.
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    Cited by:

    1. Joshua Budlender & Amina Ebrahim, 2021. "Estimating employment responses to South Africa's Employment Tax Incentive," WIDER Working Paper Series wp-2021-118, World Institute for Development Economic Research (UNU-WIDER).

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