Metadata: Identification and Summary
Title
SSA Detailed Earnings Record (DER) ACS Extract
Description
The Detailed Earnings Record (DER) reports earnings from FICA, non-FICA and self-employment income, from the Detail Segments of the SSA's Master Earnings File for each year starting with 1978. This extract file contains Protected Identification Keys (PIK) that link these records to the respondents in the American Community Survey (ACS) microdata files.
The DER contains individual entries for every W-2 form reported for a worker. The DER contains separate entries for each source of the respondent's income. The DER is a person-year-EIN file where the EIN is the employer's tax identifier. The DER reports earnings from Box 1 of the W-2, or those earnings subject to income tax, and separately, deferred wages contributed to a tax-exempt retirement account. DER earnings are uncapped but are missing some amounts such as earnings deducted to pay health insurance premiums.
Source(s)
Census Bureau