Household Production and Consumption in Finland 2001
Household Production and Consumption in Finland 2001
Household Production and Consumption in Finland 2001
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Different studies have applied different wage concepts to estimate the<br />
value of labour. In Germany, calculations have been based on n<strong>in</strong>e different<br />
wage concepts (net wage with <strong>and</strong> without absence from work, gross wage<br />
with employer contributions, the wages of generalist housekeeper, specialised<br />
worker <strong>and</strong> average wages). Analyses of the structure of production, on the<br />
other h<strong>and</strong>, have used the net wages of housekeeper without holiday or<br />
sickness pay. The same procedure has been followed <strong>in</strong> <strong>in</strong>tegrat<strong>in</strong>g gross value<br />
added <strong>in</strong> household production <strong>in</strong>to the national accounts (Schäfer 2004).<br />
In F<strong>in</strong>l<strong>and</strong>, earlier studies have used gross wage figures or gross wage plus<br />
employer contributions. The problem <strong>in</strong> determ<strong>in</strong><strong>in</strong>g net wages is that tax<br />
rates vary not only between different areas <strong>and</strong> regions, but also <strong>in</strong>dividually<br />
depend<strong>in</strong>g on various tax deductions.<br />
Net wage, gross wage <strong>and</strong> gross wage <strong>in</strong>clud<strong>in</strong>g employer contributions can<br />
be determ<strong>in</strong>ed by imputation. The follow<strong>in</strong>g shows the figures for different<br />
wage concepts <strong>in</strong> F<strong>in</strong>l<strong>and</strong> <strong>in</strong> euros per hour:<br />
1<br />
Net wage 2 (tax % 27.9) 7.20<br />
Gross wage, <strong>in</strong>clud<strong>in</strong>g absences (sickness, holiday) 9.99<br />
Gross wage, <strong>in</strong>clud<strong>in</strong>g employer contributions (+20%) 11.99<br />
In this Satellite Account the value of labour is based on gross wage<br />
exclud<strong>in</strong>g employer’s social <strong>in</strong>surance contributions (i.e. 9.99 euros/hour), i.e.<br />
we have opted for the middle road. 1 2<br />
The figure <strong>in</strong>cludes holiday<br />
compensation. However, only actual work<strong>in</strong>g time is <strong>in</strong>cluded <strong>in</strong> time spent <strong>in</strong><br />
unpaid work; all breaks, which are ord<strong>in</strong>arily <strong>in</strong>cluded <strong>in</strong> wage earners’ daily<br />
work<strong>in</strong>g hours, are excluded. <strong>Household</strong> production values based on different<br />
wage concepts are shown <strong>in</strong> Appendix 4.<br />
1 Tax percentages are based on figures from the Taxpayers’ Association of F<strong>in</strong>l<strong>and</strong>, whose<br />
calculations were based on a monthly <strong>in</strong>come of 1,500 euros <strong>and</strong> tax rates for <strong>2001</strong>. No other<br />
tax deductions were made from annual wages than those made by the authorities, <strong>and</strong> the<br />
calculations were based on average municipal <strong>and</strong> church tax rates.<br />
2 The one exception is that the development of the value of unpaid work from 1980 to <strong>2001</strong> is<br />
described on the basis of gross wages <strong>in</strong>clud<strong>in</strong>g employer contributions, because that is what has<br />
been used <strong>in</strong> earlier studies (see Table 7).<br />
20 Statistics F<strong>in</strong>l<strong>and</strong> National Consumer Research Centre