Income, self-employed, 2003

68 000 persons were self-employed independent occupations. Independent occupations include transport, medical and dental services, architecture, legal services, and other personal services.

A self-employed is in this case a person that has received entrepreneurial income and/or has an entrepreneurial deficit in their tax assessment. 336 000 people were self-employed by this definition in 2003. They are classified by whether the self-imployed's main income comes from business or wage and pensions. More than half of the self-employed, 180 000 persons, received their main income from wages and pensions in 2003. Self-employed with main income from business are divided into five groups, depending on industry of main business.

Primary industries

45 000 persons received their main income from primary industries. The average gross income amounted to NOK 228 000 (after agricultural deductions), capital income NOK 49 000 and wage income NOK 31 000.

The average personal income amounted to NOK 219 000, of which NOK 144 000 was estimated personal income from primary industries.

Construction

Self-employed carpenters, masons, electricians, plumbers, painters and others within construction industries had an average gross income of NOK 349 000. Of this, entrepreneurial income was NOK 301 000, capital income NOK 24 000 and wage income NOK 16 000.

The average personal income amounted NOK 286 000, where NOK 249 000 of this was estimated personal income from construction.

Trade

Self-employed in shops, bars, restaurants and inns had a gross income of NOK 334 000. Of this, entrepreneurial income was NOK 273 000, capital income NOK 31 000 and wage income NOK 21 000.

The average personal income amounted to NOK 239 000, where NOK 203 000 of this was estimated personal income from trade.

Manufacturing

Self-employed manufacturers had an average gross income of NOK 314 000. Of this, entrepreneurial income was NOK 262 000, capital income NOK 25 000 and wage income NOK 21 000.

The average personal income amounted to NOK 239 000; of this NOK 197 000 was estimated personal income from manufacturing.

Wages and pension

Self-employed with wages and pensions as their main income, is a large and diverse group. This group includes hobbies, self-employed that are downsizing or starting a business, and persons who combine being employees and being self-employed.

Average gross income was NOK 392 000. Of this, wage and income amounted to NOK 279 000, capital income NOK 73 000 and only an average entrepreneurial income of NOK33 000.

Average total personal income was NOK 320 000, thereof NOK 279 000 personal income from wages and pension.

About the statistics

The statistics includes information from the tax returns of all self-employed persons, together with additional form from the businesses of a sample of 97 381 self-employed persons. A self-employed person is a person who conduct business at his/hers own risk. Married couples conducting a business together are counted as two self-employed, even though they share the taxable entrepreneurial income. One self-employed can run more than one business.

Changes in depreciation forms and a significant increase in electronically delivered tax returns and additional forms make the data not completely comparable with previous years.

Tables:

• Table 1 Main items from the assessment for self employed, by main income. Average. 2003. NOK
• Table 2 Main items from the assessment for self employed with main income from entrepreneural activity. Average. 2003. NOK
• Table 3 Calculation of personal income , by main income. Average. 2003. NOK
• Table 4 Items from tax questionnaire on accounts, by main income. Average. 2003. NOK
• Table 5 Capital yield basis. Average. 2003. NOK