ADR UK Research Fellows: Annual Survey of Hours and Earnings linked to PAYE and Self-Assessment data
Categories: Research using linked data, ADR UK Research Fellows, ADR England, Office for National Statistics, Inequality & social inclusion, World of work
13 January 2025
ADR UK is funding an 18-month Research Fellowship to use a new linked dataset combining the Annual Survey of Hours and Earnings (ASHE) with PAYE (Pay As You Earn) and Self-Assessment data from His Majesty's Revenue & Customs (HMRC). The project is the result of an ADR UK Fellowship opportunity which invited applications to carry out research using eligible ADR England flagship datasets.
The linked dataset was developed as part of the Wage and Employment Dynamics project to aid better understanding of wage inequalities in Britain. Linking ASHE to PAYE and Self-Assessment data offers a more comprehensive view of individuals' employment and income, such as income from self-employment as well as salaried work. The linked dataset also helps to address the information gaps between annual ASHE surveys conducted by the Office for National Statistics (ONS). ASHE linked to PAYE and Self-Assessment data is accessed via the ONS Secure Research Service.
By analysing this linked dataset, the following project aims to shed light on the prevalence and patterns of multiple employment, the financial risks involved, and how local labour market conditions affect these work arrangements. This research will provide valuable evidence to inform labour market policies, particularly around low-paid and casual work.
Dr Darja Reuschke
Uncovering patterns and policy implications of how employee jobs and self-employment are combined
Darja, an Associate Professor at the University of Birmingham, is investigating how employees combine salaried jobs with self-employment, an under-researched area of the labour market. In collaboration with the Women’s Budget Group, the research will focus on the financial constraints and risks faced by workers in these dual roles, particularly women.
View project details
The project aims to explore the following research questions:
- To what extent is combining employee jobs and self-employment linked with low-pay, low working hours, and casual or temporary contracts in paid employment?
- How do the risks and spatial patterns of financial constraints from combining a salaried job with self-employment, compare to those of employees with two or more salaried jobs?
- Who is most at risk of taking on additional self-employment due to financial constraints in employee jobs, and are women at greater risk than men?
- What aspects of place are associated with financial constraints among employees with additional income from self-employment, and do these vary for women and men?
The methodology used in this study:
- ASHE captures all jobs registered with HMRC as payrolled income, allowing the identification of employees with multiple jobs. Although ASHE provides high-quality data, it only covers one week and does not include other income sources. This research innovatively links employee records from the survey to their HMRC annual tax return and payslip data. This linkage offers insights into individuals' annual income from self-employment and total earnings from payrolled jobs for the years 2011 to 2018. Additionally, local data related to an individual's residence (like unemployment rates) will be incorporated to examine local labour market influences.
- The study will focus on employees who hold multiple jobs, whether combining self-employment with a salaried job or juggling multiple salaried roles. It will analyse the relationship between these job combinations, job constraints (like low earnings or hours, and casual contracts), and local labour market conditions, with attention to how these associations differ by gender.
- The same employers are surveyed each year in ASHE, allowing for the tracking of people who take on additional work as either employees or self-employed individuals over the study period. The analysis will explore transitions to additional self-employment between consecutive years (comparing this to starting multiple paid jobs), considering job characteristics, gender, and local labour market conditions. This will help understanding of whether financial and labour market constraints influence these work arrangements and reveal gender differences in these patterns.
Funded value: £188,910
Duration: September 2024 – March 2026
Categories: Research using linked data, ADR UK Research Fellows, ADR England, Office for National Statistics, Inequality & social inclusion, World of work
