Annual Survey of Hours and Earnings linked to PAYE and Self-Assessment data – England, Scotland and Wales

This new ADR UK flagship dataset represents a significant advancement in the potential for labour market analysis. The Annual Survey of Hours and Earnings (ASHE) has been linked to Pay As You Earn (PAYE) and Self-Assessment data, provided by His Majesty’s Revenue & Customs (HMRC). This newly-linked data will enable a comprehensive understanding of the labour market, providing researchers with opportunities to examine wage and employment dynamics in a way not previously possible. 

About the dataset 

The ASHE-PAYE and Self-Assessment dataset combines detailed personal, employment, and job characteristics with PAYE and self-employment income data. It covers the 1% of the working population randomly selected for ASHE. The linkage brings together ASHE data from tax years 1997-2018 with PAYE data for 2015-2019 and Self-Assessment data for 2011-2018. The linked de-identified data includes: 

  • Personal characteristics: Age, gender, and residential location 

  • Employment information: Periods of employment and self-employment, number of jobs 

  • Job characteristics: Earnings from employment, income from self-employment, number of jobs, working hours, paid hours, occupation, and pensions 

  • Employer characteristics: Employer identifier, size, industry, legal status, and workplace location(s). 

Through the integration of PAYE and Self-Assessment data, this data linkage provides information about the labour market, filling the gap between the annual ASHE surveys, for a random 1% of the workforce.  

With this data researchers can examine a range of questions, for example: 

  • Which types of employees also have income from self-employment and what share of their earnings is accounted for by self-employment?  

  • What does inequality look like across the wage distribution when we include income from self-employment alongside earnings? 

  • How volatile are employee earnings over the course of a year? 

  • How large is the gender wage gap or earnings gap when considering all earned income and total compensation? 

Behind the scenes 

The Wage and Employment Dynamics team worked closely with government, academic and professional stakeholders to produce this ADR UK flagship dataset. This included engaging with a stakeholder group from HMRC to identify the dataset’s potential applications and the needs of users. The team has worked closely with the Office for National Statistics (ONS) to exchange information about the data structure for the creation of a quality and reliable dataset. The Joseph Rowntree Foundation has provided a wealth of vital feedback too, greatly enhancing the data’s quality assurance. These insights will help ensure the data can support a diversity of research objectives. 

Accessing the data 

The ASHE linked to PAYE and Self-Assessment data – England, Scotland and Wales dataset is available for accredited researchers to apply to access via the ONS Secure Research Service. 

Visit the ADR UK flagship dataset page 

Find out more on the Wage and Employment Dynamics project page or email wagedynamics@uwe.ac.uk.