Apart from correlations at the individual level, additional correlation arises because of the common structure (stratification and clustering) of the waves of a panel (Verma and Betti 2011). The approach used in this paper was to test two different methods to produce variance estimates for three-year averaged indicators in EU-SILC, building on previous work at the University of Siena (Verma et.al 2010). A first, direct approach defines a common structure of strata and PSUs for the three waves of the sample, and applies standard JRR replications to the union of the three cross-sectional samples.