This paper compared the availability of employer sponsored benefits among the working non poor, near poor and poor. The percentage of workers who indicated that each of the 11 benefits was available through their employer was higher for the working non poor than the other two income groups. In addition, the mean number of fringe benefits available was higher for the working non poor than the working near poor and working poor. However, there were no systematic differences in the characteristics of the working non poor, near poor and poor who lacked access to fringe benefits through their employer. Key words: Employer provided benefits, Working poor

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