This publication presents updated guidelines for valuing in-kind benefits (IKBs) as partial payment of a living wage, using standard values based on worker replacement cost. Building on Anker and Anker’s 2017 framework and a review of ILO conventions and national laws across 162 countries, the guidelines have been widely adopted by organizations such as IDH and members of the Global Living Wage Coalition. Drawing on seven years of practical application, this update incorporates lessons learned, addressing common challenges and refining valuation methods to ensure IKBs are fairly and consistently accounted for in wage assessments.

This report describes and uses the recently developed Ank- er Methodology® to obtain sub-national living income and living wage estimates. Using Brazil as a pilot country, the methodology calculates living incomes and living wages for Brazilian state capital cities, surrounding metropolitan areas, and mesoregions in the rest of each state.

This paper explains how a gender perspective is embedded into the Anker Methodology for estimating a living wage. This is important for transparency and for ensuring that users of Anker Methodology living wage and living income estimates and other interested parties understand the approach.