To prepare this tool, we have used the salary module data collected by the Tax Agency in collaboration with the General Treasury of Social Security in 2022. That is, salaries have been calculated from the gross salary income that taxpayers declare in their income tax return.
To calculate the estimate, the agency divides all the remuneration received by each person by the number of days they have contributed to social security. This also includes all supplements received as employment income and other benefits, such as maternity or paternity leave, as these are considered linked to an employment relationship. The result is then annualized to obtain an estimated average salary (EAS) for each of these workers.
This statistic excludes part-time employees and those with an estimated annual salary below the national minimum wage (€14,000 in 2022), as well as salaries above €720,000, to prevent these figures from skewing the analysis. It also excludes workers in the Basque Country and Navarre, who are not part of the common tax system. In total, the sample comprises approximately 13 million employees.