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The Participation–Earnings Gap Report 2026 (Version 1) examines a central paradox in women’s economic empowerment across Sub-Saharan Africa: high levels of labour force participation alongside persistently low and stagnant earnings. Drawing on comparative analysis between Nigeria and Ghana, as well as existing labour and poverty data, the report challenges the widely held assumption that increasing participation alone leads to improved economic outcomes for women. It shows that, in many contexts, participation has increased without corresponding reductions in working poverty. The report introduces the Participation–Earnings Gap Framework, a new analytical lens that distinguishes between activity (participation) and outcomes (income mobility). It further proposes a Market Saturation Threshold, suggesting that in economies where a large share of workers are self-employed in low-income, demand-constrained markets, additional entrants may compress margins rather than increase earnings. To operationalize this, the report develops the Participation–Earnings Gap (PEG) Index, a five-dimensional measurement tool assessing: Income growth Sector mobility Wage progression Margin expansion Labour absorption An application of the framework to women’s economic empowerment programming, including reference to publicly available evaluation findings, illustrates how programs can achieve high participation outcomes while producing limited or no income gains. The report argues that the binding constraint on women’s economic advancement in many Sub-Saharan African contexts is not participation, but market structure. It calls for a shift in program design, policy focus, and evaluation metrics, from measuring activity to measuring income mobility. This publication represents the first edition of the framework. Subsequent versions will incorporate expanded country coverage, sector-level analysis, and primary data validation.