As long as employee income is treated the same way within the same country across all years under observation, it does not matter whether it is net or gross because we look at relative per cent changes in employee income between two consecutive years. We excluded the Czech Republic, Lithuania and Poland from multivariate analysis of poverty transitions due to inconsistencies in the treatment of employee income. Relative changes in equivalent employee income within 5 per cent are coded as "no change'/ while decreases (increases) in employee income in excess of 5 per cent are coded as decreases (increases) in non-zero employee income.