Accounting for Salary Sacrificed Components of Wage and Salary Income

Abstract

In this paper, we examine the quality of the salary sacrifice and non-cash benefits data produced by these questions, and the implications of accounting for non-cash benefits for estimated wages and salaries, gross incomes and disposable incomes. Most of the analysis presented in this paper is conducted on unweighted data—that is, statistics describe the properties of the HILDA sample, rather than attempting to describe the situation in the Australian population as a whole. An exception to this approach is made when comparing the HILDA data with ABS income survey data, where differences in sample design make it inappropriate to compare the unweighted samples. For these comparisons, the ‘resp..