The variable PGLABGRO represents the current gross labor income of all SOEP respondents who are employed in each respective wave. The variable contains both generated and imputed values for Sample E (until 2011) & Sample I (until 2010); since then, the variable contains only generated values for all samples. The imputed values are available in the variables PGI1-PGI5LABGRO. Income details are consistently provided in euros for all waves. Item nonresponse is imputed in a twostage procedure: first, with the “Row-and-Column” method of Little und Su (1989) using individual longitudinal data as well as cross-sectional trend data (cf. Joachim R. Frick and Markus M. Grabka (2005): Item-Non-Response on Income Questions in Panel surveys: Incidence, Imputation and the Impact on the Income Distribution. Allgemeines Statistisches Archiv (ASTA) 89, 49-61). Alternatively, if no individual longitudinal information is available, we base the imputation on a regression using different Mincer covariates, also taking into account current net labor income. If both types of income information are lacking, first we impute current net labor income and then current gross labor income. Imputed values are flagged (PGIMPGRO).