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.