Tax and social incomes survey 2023 

ERFS

Sources
Paru le :Paru le15/02/2026
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Présentation statistique

Data description

The Tax and Social Incomes Survey (ERFS) measures standards of living by combining data from the fourth quarter Employment Survey each year with income from administrative sources.

Sector coverage

ERFS enables statistics to be produced and studies to be carried out on the income, standards of living, poverty, and monetary inequalities of individuals living in « ordinary » households in metropolitan France.

Households where the reference person is a student are excluded from the scope of dissemination.

Statistical concepts and definitions

• Declared income : this is the income reported on form no. 2042 ;

• Initial income : this is all income from employment, replacement income and assets before any taxation ;

• Disposable income : this is the income available to the household for consumption and savings.

The components are explained in the document "Concepts of Tax and social incomes survey / ERFS".

Statistical unit

Individuals and households

Statistical population

"Ordinary" households whose income declared to the fiscal administration is positive or zero and where the reference person is not a student.

Households living in collective dwellings (hostels, prisons, hospitals, etc.) are excluded, as people living in mobile accommodations (e.g. boatmen) and the homeless

Time coverage

The ERFS surveys are available annually since 2005.

Highlights

The Labour Force Survey (EEC) underwent a major overhaul in 2021 [document from the Department of Employment and Earned Income, 2021], which required a review of the ERFS production chain.