Longitudinal Employer-Household Dynamics (LEHD) Employer-level Files Title 26 Components

The Longitudinal Employer-Household Dynamics (LEHD) data at the U.S. Census Bureau is a quarterly database of linked employer-employee data covering over 95% of employment in the United States. The LEHD data are generated by merging previously collected survey and administrative data on jobs, businesses, and workers. Data are derived from various Federal sources as well as state data voluntarily provided through the Local Employment Dynamics (LED) partnership. The Employer-level T26 tables contain information on the national firm, including Firm ID, Federal EIN, firm age, and firm size, and is sourced from Federal Tax Information (FTI).