To prepare this tool, we have used the salary module data collected by the Tax Agency in collaboration with the General Treasury of the Social Security in 2022. That is to say, the salaries have been calculated based on the gross wage income that taxpayers report in their income tax returns.
To make the estimate, the agency divides all the remuneration that each person has received by the number of days they have contributed. It also includes all the supplements they have received as work income and other benefits, such as maternity or paternity leave, as they are considered linked to an employment relationship. The result is projected to a full year to obtain an estimated average salary (EAS) for each of these workers.
This statistic excludes part-time employees with an estimated annual salary below the minimum interprofessional wage (14,000 euros in 2022) and salaries above 720,000 euros to prevent these values from distorting the analysis. It also does not include workers from the Basque Country and Navarre, which are not part of the common tax regime. In total, there is a sample of about 13 million employees.
