Value of wages (including bonuses and excluding benefits) paid to all full- and part-time employees of the organization who reside in low-income areas during the reporting period.
Permanent Employee Wages: Low-Income Areas (OI7064)
- Reporting Format Reporting Currency (OD5990)
- Metric Type Submetric
- Metric Level Organization
- IRIS Metric Citation IRIS, 2021. Permanent Employee Wages: Low Income Areas (OI7064). v5.2.
Footnote
Organizations should footnote details on the assessment tools used to identify low-income employees. See usage guidance for further information.
Usage Guidance
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This metric is intended to capture pre-tax wages and salaries paid to the organization’s full- and part-time employees who reside in low-income areas and should include neither benefits nor payroll expenses. This metric should exclude Temporary Employee Wages (OI4202).
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The population classified as low income includes all those who fall below a fixed threshold, which includes those classified as poor or very poor. Because assessing the poverty level of employees is complex, organizations will likely use specific assessment tools to accurately report on this metric. See the glossary definition for additional information on commonly used tools to help determine the absolute poverty level of individuals and households.
Related metrics
This is a submetric of Permanent Employee Wages: Total (OI9677), which has 3 other related submetrics.
Impact Categories & Themes
Cross Category
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
SDG Goals & Targets
No Poverty
- SDG Target 1.4
Zero Hunger
- SDG Target 2.3
Decent Work and Economic Growth
- SDG Target 8.1
- SDG Target 8.2
- SDG Target 8.3
- SDG Target 8.5
Reduced Inequality
- SDG Target 10.1
- SDG Target 10.2
- SDG Target 10.3
Metric History
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June 2025 - IRIS+ v5.3b Released (current version)
No change.
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December 2024 - IRIS+ v5.3a Released
No change.
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June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
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May 2021 - IRIS+ v5.2 Released
No change.
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January 2020 - IRIS+ v5.1 Released
No change.
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May 2019 - IRIS+ v5.0 Released
No change.
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March 2016 - IRIS+ v4.0 Released
Immaterial change. Minor revision to definition language for clarity.
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March 2014 - IRIS+ v3.0 Released
New metric. Permanent Employee Wages: Low Income Areas (OI7064) was developed via the IRIS Taxonomy Group.