🇩🇪 Germany
Preparing Data for Gender Pay Gap Reporting in Germany#
This document provides guidance on preparing and reporting data for Germany's gender pay gap reporting requirements, based on the Transparency in Wage Structures Act (Entgelttransparenzgesetz) and other relevant regulations.
For comprehensive guidance, refer to the German Federal Statistical Office's official resource: Gender Pay Gap
Who Needs to Report#
Employers in Germany are subject to different reporting obligations based on their size:
Employers with more than 500 employees: Required to publish regular reports on gender equality and equal pay measures.
Employers with more than 200 employees: Employees have the right to request information about pay structures and criteria used to determine remuneration.
When to Report#
The reporting frequency depends on the presence of collective bargaining agreements:
Employers bound by collective bargaining agreements: Must report every five years.
Employers not bound by collective bargaining agreements: Must report every three years.
Reports should cover the previous years within the reporting period.
What to Report#
Employers are required to include the following information in their reports:
Measures to promote gender equality: Actions taken to ensure equal opportunities for men and women within the organization.
Measures to achieve pay equity: Steps implemented to address and reduce pay disparities between male and female employees.
Impact of these measures: Evaluation of the effectiveness and outcomes of the actions taken.
Additionally, statistics disaggregated by gender on the average total number of employees, and the average number of full-time and part-time employees, should be provided. Companies that have not adopted measures to promote equality must explain why in their report.
How to Report#
Employers must:
Prepare the Report: Compile the required information and data as specified.
Publish the Report: Attach the gender equality and equal pay report to the company's management report and publish it in the German Federal Gazette (Bundesanzeiger).
Provide Information to Employees: Upon request, provide employees with information about the salaries of co-workers in similar positions and the criteria used to determine pay. This applies to organizations with more than 200 employees, and responses must be provided within three months.
Penalties for Non-Compliance#
Currently, there are no specific sanctions for non-compliance with the reporting obligations. However, responsible officers within organizations are required to promote implementation of the Act.
For detailed information and updates, refer to the German Federal Statistical Office's official guidance: Gender Pay Gap