ABSTRACT
The number of occupied males is given for 1921 in the Census returns (subject to small corrections for superannuation, seamen afloat, etc.). It can be estimated for other years from figures of the age composition of the population. These figures may be compared with figures of the numbers eligible for Health Insurance (corrected for the effects on the figures of certain legislation): the difference will consist of salary-earners receiving over £250, employers and independent workers. The numbers in these two latter classes are known for 1921 and estimated for later years. For females, figures based on the age-composition of the population cannot be used owing to the rapid increase of the “employability” of certain age-groups; but the figures relating to females are made easier of handling by the fact that very few female employees earn incomes above the limit for Health Insurance. The figures obtained from the above sources are compared with the numbers assessable to income-tax (since income-tax assessments will provide our measure of a large part of the national income). We can thus obtain, using certain further items of information, the numbers of incomes outside the scope of income-tax, divided into wage-earners, salary-earners, and small masters and independent workers.
