Personal primary income comprises a person’s (gross) income from employment and from self-employment. Income from employment consists of gross wages (including the employee’s and employer’s contributions for social insurance schemes), bonuses and remuneration for work performed outside an employment relationship. This also includes remuneration in kind such as the value assigned to the private use of a car provided by the employer. Income from self-employment represents the remuneration of self-employed for the deployment of labour and capital assets.
Explanation of the definition
The definition of personal primary income deviates from that of primary income of the household. Primary income of the household also includes income from capital.