The paper reviews the statistical evidence on the growth of in-work poverty in Wales, and concludes that low pay and the hours worked by households is critically important to shaping whether or not a household lives in poverty. Factors such as above or below expected housing costs also play a role in determining whether or not a household has a poverty income. The report also sets out the views of 12 low paid workers interviewed as part of the project. Written by Peter Kenway and Victoria Winckler the report highlights the complex relationship between low pay and low income.