The survey sample for a given year N (since the transition to the continuous Labour Force Survey in 2002) consists of respondents to the continuous Labour Force Survey (EEC) for the 4th quarter of the year N.

Matching with the tax files sent to the INSEE by the Tax authorities (DGI), relies in particular on tax returns for incomes received during the year N (filled in by households in March N+1).

For households in the field of the Tax Income Survey - i.e. those of the Labour Force Survey for which at least one tax return has been matched - and households of students under 26 years of age, social benefits are estimated according to a computation schedule taking into account the type of household or by econometric simulation.