Income distribution of households; National Accounts

Income distribution of households; National Accounts

Characteristics of households Periods Total amount Gross mixed income (million euros) Total amount Gross primary income (million euros) Total amount Gross disposable income (million euros) Total amount Gross adjusted disposable income (million euros) Total amount Resources Property income Total (million euros) Total amount Resources Property income Interest (million euros) Total amount Resources Property income Distributed income of corporations (million euros) Total amount Resources Property income Other investment income (million euros) Total amount Resources Property income Rent (million euros) Total amount Uses Property income (million euros) Total amount Uses Current taxes on income and wealth Total (million euros) Total amount Uses Current taxes on income and wealth Current taxes on income (million euros) Total amount Uses Current taxes on income and wealth Other current taxes (million euros) Total amount Uses Social contributions and benefits Net social contributions Households' actual social contributions (million euros) Total amount Uses Social contributions and benefits Net social contributions Households' social contrib. supplements (million euros) Average amount Gross mixed income (1,000 euro) Average amount Gross primary income (1,000 euro)
Disposable income: 1st 20%-group 2019* 3,024 14,645 22,413 51,640 3,434 90 214 3,130 0 309 4,390 3,145 1,245 7,024 2,464 1.9 9.0
Disposable income: 2nd 20%-group 2019* 3,924 38,231 46,708 77,712 4,688 149 159 4,380 0 542 3,879 2,432 1,447 9,965 3,695 2.4 23.5
Disposable income: 3rd 20%-group 2019* 6,829 86,700 71,473 101,239 8,119 313 316 7,490 0 1,257 7,875 6,216 1,659 15,035 6,691 4.2 53.3
Disposable income: 4th 20%-group 2019* 11,723 137,825 95,893 123,687 11,689 455 617 10,616 1 1,880 14,665 12,906 1,759 20,422 9,676 7.2 84.7
Disposable income: 5th 20%-group 2019* 52,070 254,801 160,269 184,835 34,486 815 17,306 16,361 4 2,886 44,580 42,769 1,811 27,627 14,379 32.0 156.5
Other types of households 2019* 3,943 19,144 17,520 28,382 1,787 56 523 1,208 0 200 2,513 2,182 331 3,622 1,013 7.8 37.9
Source of income: mixed income 2019* 54,707 88,635 66,530 80,067 19,698 379 14,797 4,520 2 1,167 13,857 13,031 826 8,131 3,351 67.1 108.8
Source of income: compensation of employ 2019* 18,401 407,448 242,325 309,847 25,377 1,083 2,982 21,310 2 4,934 50,853 46,419 4,434 52,462 18,988 4.4 98.1
Source of income: old age benefits 2019* 2,386 27,609 65,590 111,291 15,276 317 767 14,191 1 598 8,427 6,627 1,800 12,090 13,108 1.2 13.4
Source of income: other 2019* 2,076 8,510 22,311 37,908 2,065 43 66 1,956 0 175 2,252 1,391 861 7,390 1,458 1.9 7.7
Source: CBS.
Explanation of symbols

Table description


This table describes the income distribution of the sector households in the national accounts over different household groups. Households are identified by main source of income, living situation, household composition, age classes of the head of the household, income class by 20% groups, and net worth class by 20% groups.

Data available from: 2015.

Status of the figures:
Data of 2015, 2016, 2017, 2018, and 2019 are provisional.

Changes as of September 10th 2021:
The figures of 2015-2018 are revised, because national accounts figures are changed due to the revision policy of Statistics Netherlands. For 2018 also microdata are added that were not available before. Results for 2019 are added to the table.

When will new figures be published?
New figures will be released in September 2022.

Description topics

Total amount
Gross mixed income
Mixed income is for households mainly equal to the income earned by sole proprietors and other entrepreneurs personally liable for all gains and losses from their activities. The income earned has both an element of wage income as well as profit since the entrepreneur is both rewarded for the provided labour input as well as the undertaken risks. Included in mixed income are rentals received from letting real estate and income earned from black and illegal activities.
In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used.
Gross primary income
Total primary income received by resident institutional units: compensation of employees, operating surplus / mixed income (gross), net property income and net taxes on production and imports less subsidies. Incomes flowing from one domestic sector to another have no effect on net national income. Gross national income (at market prices) equals GDP minus primary income paid by resident institutional units to non-resident institutional units plus primary income received by resident institutional units from the rest of the world. The division of payments by member states to the European Union is largely based upon differences in gross national income.

National income is not a production concept but an income concept, which is more significant if expressed in net terms, i.e. after deduction of consumption of fixed capital.
Gross disposable income
The sum of the gross disposable incomes of the institutional sectors. Gross national disposable income equals gross national income (at market prices) minus current transfers (current taxes on income, wealth et cetera, social contributions, social benefits and other current transfers) paid to non-resident units, plus current transfers received by resident units from the rest of the world. Because disposable national income is not a production concept but an income concept, it is usually expressed in net terms, i.e. after deduction of depreciation (consumption of fixed capital).
Gross adjusted disposable income
Adjusted disposable income is equal to disposable income of households including any income transfers in kind provided to households free of charge by general government or non-profit institutions serving households. This variable facilitates comparisons over time and across countries when there are differences or changes in economic and social conditions.

In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used.

Resources
Resources are transactions which add to the economic value of sectors.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit. Dividends are part of the property income.
Total
Interest
Interest is imputed to the period for which the underlying claim or debt exists. The actual interest payments or receipts are corrected for imputed bank services. Therefore there is a shift from actual interest payments and receipts to the production or the consumption of bank services. For producers of imputed bank services this means a decrease of the received interest and an increase of the paid interest with respect to the actual interest flows. For the consumers of imputed bank services this means an increase of received interest and a decrease of paid interest, compared with the actual interest flows.
Distributed income of corporations
Distributed income of corporations consists of dividends and withdrawals from income of quasi-corporations.
Dividends are a form of property income received by owners of shares to which they become entitled as a result of placing funds at the disposal of corporations. Dividends are recorded gross, before deduction of dividend tax. This applies also for the taxes on dividends to and from the rest of the world. Dividends are recorded at the moment they are made payable.
Quasi-corporations have no independent legal status. However, they have an economic and financial behavior that is different from that of their owners and similar to that of corporations. Therefore they are classified as non-financial or financial corporations.
Other investment income
Other investment income consists of:
- investment income attributable to insurance policy holders
- investment income payable on pension entitlements
- investment income attributable to collective investment fund shareholders
Rent
Rent is the income receivable by the owner of a natural resource for putting the natural resource at the disposal of another institutional unit.
There are two different types of resource rents: rent on land, and rent on subsoil resources. Resource rents on other natural resources such as radio spectra follow the same pattern. Examples are rents received by landowners from tenants and royalties for the permission to explore or to extract minerals or fossil fuels (received by owners of such deposits).
Uses
Uses are transactions appear which deduces the economic value of sectors.
Property income
Property income is the income receivable by the owner of a financial asset or a tangible non-produced asset in return for providing funds to, or putting the tangible non-produced asset at the deposal of, another institutional unit.
Current taxes on income and wealth
Current taxes on income and wealth of corporations consist of corporation tax and dividend tax. These taxes are based on the profits of corporations.
Current taxes on income and wealth of households include all taxes, which are periodically imposed on income and wealth, such as the income tax, the wage tax and the tax on net wealth of individuals. Non-periodical levies, such as inheritance tax are defined as capital transfers. Several types of taxes are simultaneously seen as taxes on production and imports when imposed on producers and as taxes on income and wealth when imposed on consumers. For instance, motor vehicle tax is a tax on production when it is imposed on company cars and it is a tax on income and wealth and imports when it is imposed on cars for private use.
The treatment of dividend tax results from the recording of dividends. Because dividends are recorded gross, i.e. before deduction of dividend tax, dividend tax is in all cases recorded at the receiving sector. The same applies for the dividend tax to and from the rest of the world.
Total
Current taxes on income
Tax levied on income. These include: corporate income tax, payroll tax, income tax, dividend tax, gambling tax and one-time revenue in connection with the liquidation of holding companies.
Other current taxes
Tax levied on capital (such as bank balances, savings and investments). The amount to be paid depends on the volume of the capital.
Social contributions and benefits
Social contributions and benefits are transfers to households, in cash or in kind, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organized schemes, or outside such schemes by government units and NPISHs; they include payments from general government to producers which individually benefit households and which are made in the context of social risks or needs.
Social benefits are transfers to households, intended to relieve them from the financial burden of a number of risks or needs, such as sickness, invalidity, disability, old age, survivors and unemployment.
Net social contributions
Social contributions include social security contributions, private social contributions (among which contributions to pension schemes) and imputed social contributions. Employers, employees, self-employed persons and non-active persons pay these contributions. Actually, the employers' part is paid directly to the insurers. However, in the national accounts, the employers' contributions are supposed to be part of primary income of households (i.e. the income from direct participation in the production process). Therefore, in first instance these contributions are treated as payments by employers to households as compensation of employees, who are deemed to pay them to the insurers in the income account.
Households' actual social contributions
Households' actual social contributions are social contributions payable on their own behalf by employees, self-employed or non-employed persons to social insurance schemes.
Households' social contrib. supplements
Households' social contribution supplements consist of the property income earned during the accounting period on the stock of pension and non-pension entitlements.
Average amount
Amount per household.
Gross mixed income
Mixed income is for households mainly equal to the income earned by sole proprietors and other entrepreneurs personally liable for all gains and losses from their activities. The income earned has both an element of wage income as well as profit since the entrepreneur is both rewarded for the provided labour input as well as the undertaken risks. Included in mixed income are rentals received from letting real estate and income earned from black and illegal activities.
In the system of national accounts gross means that consumption of fixed capital (depreciation) has not been subtracted. When it has, net is used.
Gross primary income
Total primary income received by resident institutional units: compensation of employees, operating surplus / mixed income (gross), net property income and net taxes on production and imports less subsidies. Incomes flowing from one domestic sector to another have no effect on net national income. Gross national income (at market prices) equals GDP minus primary income paid by resident institutional units to non-resident institutional units plus primary income received by resident institutional units from the rest of the world. The division of payments by member states to the European Union is largely based upon differences in gross national income.

National income is not a production concept but an income concept, which is more significant if expressed in net terms, i.e. after deduction of consumption of fixed capital.