Table 3. Summary of the approach to measuring in-work poverty Item Data sources Unit of analysis Working status Income Income sources included Income sources not included Poverty threshold Population of interest (for the measurement and characterisation of inwork poverty) Detail 2013 Census, Inland Revenue Employer Monthly Schedule (IR EMS), Working for Families research data, Person overseas spell, Household Labour Force Survey Households (except where noted) Receiving any positive salaries or wages for at least seven months (not necessarily consecutive) between April 2012 and March 2013 (inclusive) for at least one adult household member Net income including Working for Families (WfF) tax credit and Accommodation Supplement (AS), equivalised by the modified OECD scale Salaries and wages, government benefits, WfF tax credit, AS, New Zealand Superannuation, withholding payments, student allowance, paid parental leave, and ACC claims Self-employment earnings not captured by IR EMS, private investment income, private superannuation, rental income, WfF tax credit that is paid on the annual level, income from trusts or non-zero partnerships, any other income not included in the IR EMS Relative: 60 percent of the median equivalised net income (before housing costs but including WfF tax credit and AS) of the whole population, including self-employed and pensioner households Working-age (18-65 years) households excluding self-employed and pensioner-only households Source: Authors’ compilation. Page 18