HMRC Pay-As-You-Earn (PAYE) Income data

In a significant development for employment and economic research in Wales, the Welsh Government has successfully acquired HMRC Pay-As-You-Earn (PAYE) Income data for provision to researchers.

This emerging dataset, compiled annually by employers for each employee earning above the Lower Earnings Limit, contains comprehensive information that includes employer and employee details, National Insurance Contributions (both employer and employee), statutory payments (such as maternity, paternity, adoption, and sick pay), income tax data, and employment timelines.  

The dataset also captures scheme-specific information like contracted-out numbers and National Insurance Contributions rebates, offering a comprehensive view of individual employment and earnings histories. 

Now available within the SAIL Databank, a deidentified PAYE dataset can be linked to other key data sources such as Census 2021, enabling robust, policy-relevant research - particularly valuable given that tax and earnings are not devolved matters in Wales.  

Access to the data is governed by strict protocols, including approval from the Research Accreditation Panel (RAP), data owners, and the SAIL Information Governance Review Panel. As of 17 July 2025, the first research project using this dataset is progressing through the RAP approval process, marking an important milestone in its research application.