five (by around 1 to 3 percentage points in the case of two or more family households with children, and substantially more for single-parent households). Table 8. Household structure and in-work poverty rate In-work poverty rate 4.8% 11.6% 1.2% Share of households 25.7% Share of group 100% 34.0% 66.0% Couple with child(ren) One working (One working + child below 5) >1 working (>1 working + child below 5) 6.3% 13.5% (9.9%) 1.9% (1.8%) 36.8% 100% 37.8% (19.4%) 62.2% (17.2%) One parent with child(ren) (child below 5) 12.3% (21.2%) 9.6% 100% (10.2%) Two or more family household One working (One working + child below 5) >1 working (>1 working + child below 5) 9.6% 19.9% (22.1%) 3.1% (3.8%) 6.6% 100% 38.4% (15.9%) 61.6% (22.8%) One-person household 6.4% 15.3% Other multi-person household One working >1 working 11.6% 19.2% 6.3% 6.0% Total 7.0% Couple without children One working >1 working 100% 41.0% 59.0% Source: IDI 2019. Notes: Working status and in-work poverty rate as defined in Section 3 (average in-work poverty rate of 7.0 percent for the sample of 725,313 working households). As illustrated in Figure 1, we find that in-work poverty prevalence increases when increasing the poverty threshold and that the relationship is non-linear. To further decompose this relationship, we calculate the in-work poverty rate for different levels of poverty thresholds (again ranging from 30 to 90 percent of the median equivalised income) for each household type and also differentiate the prevalence by accounting for all income sources and excluding WfF and AS (see Figure 7). We can see that each household type reacts differently to a change in the poverty threshold. For example, the inwork poverty rate of couples without children and one-person households increases at a much slower pace compared to single-parent and two or more family households. Of particular note is the key differences in the re-distributional effect of WfF and AS across household types. In particular, WfF and AS make a sizable impact on the prevalence of in-work poverty for single-parent households: at the poverty threshold of 60 percent of median equivalised income, the in-work poverty rate is 12.3 and 21.6 percent (with and without WfF and AS, respectively). The comparable figures for couples with child(ren) illustrate a smaller impact: with figures of 6.3 and 9.2 percent (with and without WfF and AS, respectively). Page 30

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