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| Variable Name | defer_der_fica_YYYY |
| Top Access Level | released |
| Label | DER: Deferred FICA |
| Codebook | SIPP Synthetic Beta v7 |
| Concept | |
| Type | numeric |
Files
ssb_v7_0_syntheticK_M.sas7bdat
http://www.census.gov/programs-surveys/sipp/methodology/sipp-synthetic-beta-data-product.html
(
SAS
)
ssb_v7_0_syntheticK_M.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 1990-2014. 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.
Groups
