Detailed Earnings Record Variables

The Detailed Earnings Records (DER) contains historical earnings reports for each person and job held from 1978 onwards. These reports include self-employment income. Earnings are not capped at the taxable maximum. For each tax year, we summed DER information for each person across all jobs and self-employment to create a total earnings amount.

defer_der_fica_YYYY

defer_der_nonfica_YYYY

nondefer_der_fica_YYYY

nondefer_der_nonfica_YYYY