Nina-Sophie Fritsch, Bernd Liedl

• For many years scholars and politicians discuss the economic importance of the middle income class. Our article contributes to broaden the present state of research by not only examining the structure of the middle class whilst focusing on individual attributes, but by especially taking the role of gender-specific occupational characteristics and country-specific conditions into account. Based on the EU-SILC data 2020 for 17 countries, we analyze which factors affect the structure of the middle income class on the individual, on the occupational and country level. Our findings show that occupational attributes (e.g. part-time rate) prove to be highly relevant in this realm. Moreover, significant gender differences can be observed: women who work in an occupation which is mainly performed by women bear a higher risk of belonging to the lower income class as compared to men.