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Variable Name defer_der_nonfica_YYYY
Label DER: Deferred Non-FICA
Codebook SIPP Synthetic Beta v5.1
Concept
Type numeric
Direct Link defer_der_nonfica_YYYY

Full Description

deferred earnings from jobs NOT covered by FICA tax; summed across all employers in the DER to give a person-level total for each year. While the variable exists on the Gold Standard for the years 1978-1986, it is always missing in this time period. The year 1987 is the first year with positive deferred wages. On the synthetic and completed gold standard files, we only keep 1990-2006 because so few people had deferred wages between 1987 and 1989 that we could not reliably synthesize these variables.