Methodological description

The sum of the current incomes of the household from all sources reduced by advances towards personal income tax deducted by the employer on behalf of the tax-payer, by taxes paid from income from property, by taxes paid by self-employed persons, including freelance professionals and persons using private farm in agriculture and by social security and health insurance premiums.

The available income includes money income and income in kind, including also self consumption (commodities or services used for needs of the household, received from private farm or from the self-employed activity, agricultural and non-agricultural)  and commodities and services received free of charge. The available income is designated for  expenses and for savings increase.

The data source is the annual representative household budget survey carried out throughout the year on a sample of approximately 37500 of households.

Available income is used i.a.:

• for the analysis of the living conditions level and differentiation for the main socio-economic groups of households;
• setting the minimum wage level;
• the estimation of households’ tax burden and auxiliary analysis for the determination of social benefits.

Place, form and date of publishing (taking frequency into consideration)

• Official Journal of the Polish Republic “Monitor Polski” - announcement of the President of the CSO – in the first quarter of each year (for the previous year)

Contact person on methodology

Katarzyna Mucha