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| Variable Name | defer_der_fica_YYYY |
| Top Access Level | released |
| Label | DER: Deferred FICA |
| Codebook | SIPP Synthetic Beta v6 |
| Concept | |
| Type | numeric |
Files
ssb_v6_0_synthetic1_1.sas7bdat
http://www.census.gov/programs-surveys/sipp/methodology/sipp-synthetic-beta-data-product.html
(
SAS
)
ssb_v6_0_synthetic1_1.dta
http://www.census.gov/programs-surveys/sipp/methodology/sipp-synthetic-beta-data-product.html
(
Stata
)
Full Description
Deferred earnings from jobs covered by FICA tax; summed across all employers in the
DER to give a person-level total for each year. The practice of withholding deferred
wages from employee pay and reporting this on W-2 forms began in 1987. However in
the SSB, we restrict the time series for this variable to be 1990-2011. This decision
is due to the fact that so few people had deferred wages between 1987 and 1989 that
we could not reliably synthesize these variables.
Value Ranges
Value Range
Range: [ 0 , 32112 ]
