# Pay Transparency and Gender Pay Gap Report: [Employer entity], reporting year [YYYY]

> Report and working file for an employer's gender pay gap reporting
> under the EU Pay Transparency Directive (Directive (EU) 2023/970,
> Articles 9 and 10): scope and deadline, pay structure and categories
> of workers, data and method, the seven indicators in Article 9(1),
> analysis by category of workers, the 5 percent screen that can lead to
> a joint pay assessment, remediation and the worker information duties
> of Articles 5 to 7. The Directive had to be transposed by 7 June 2026;
> the rights and duties apply through national law, which differs in
> timing and detail. A dated UK and US section shows comparable regimes.
> The example employer and all figures are fictional. Replace every
> `[bracketed]` value and every row marked *Example*. This is a
> documentation format, not legal advice; check the current national
> law and consult a qualified employment lawyer and your workers'
> representatives.

<!--
Guidance: How to use this template
- Use one file per reporting entity (the employer), per reporting year.
  Groups produce one report per employing entity, because the Directive
  counts workers per employer.
- Fill section 1 (scope, national law and deadline) first. The national
  transposition law decides the deadline, the authority you report to,
  any lower headcount threshold and the exact formulas.
- Agree the categories of workers (section 2) with workers'
  representatives before you run numbers. Categories built after seeing
  the results look arbitrary, and the Directive asks for non-arbitrary
  grouping on gender-neutral criteria.
- Keep the analysis file (individual data) separate from this report.
  This report holds aggregates only; small categories need suppression
  rules (section 3.5).
- Related templates: Employee Handbook (`hr/employee-handbook`), Human
  Capital Report (`hr/human-capital-report`), Engineering Career Ladder
  (`career/engineering-career-ladder`), Job Description
  (`career/job-description`), DPIA (`compliance/dpia`).
- Common pitfall: reporting the headline gap only. The category-level
  indicator (g) and its follow-up drive the legal consequences, not the
  headline number.
-->

## Document control

<!-- Guidance: Article 9(6) requires management to confirm the accuracy of the information after consulting workers' representatives, so record both. Note the national law and the reporting authority. -->

| Field | Value |
|---|---|
| Document ID | [HR-PAY-2026-01] *(Example)* |
| Employer entity | [Kestrelvane Instruments, EU entity 1] *(Example, fictional laboratory instrument maker in an EU Member State, part of the Kestrelvane Instruments Group)* |
| Workers in scope | [640 workers on the reference date] *(Example)* |
| Reporting year (data period) | [Calendar year 2026] *(Example)* |
| Threshold band (Directive Article 9) | [250 or more: annual] *(Example)* |
| National law | [Name and number of the national transposition act, date checked] |
| Reporting authority | [Monitoring body designated under Article 29(3)] |
| Submission deadline | [7 June 2027, or the national date if different] *(Example)* |
| Version | [1.0] |
| Status | [Draft / Consulted / Confirmed by management / Submitted] |
| Owner | [@reward-lead] |
| Approvers/reviewers | [Managing director], [@chief-people-officer], [@data-protection-officer], [works council or workers' representatives] |
| Last updated | YYYY-MM-DD |
| Classification | [Confidential until submitted; sections 4.1 to 4.6 may be published] |

### Approvals

| Role | Name | Decision | Date |
|---|---|---|---|
| Managing director (management confirmation, Article 9(6)) | [@name] | [Accuracy confirmed] | YYYY-MM-DD |
| Workers' representatives | [Name] | [Consulted; methodology shared] | YYYY-MM-DD |
| Data Protection Officer | [@name] | [Reviewed suppression and access rules] | YYYY-MM-DD |

### Revision history

| Version | Date | Author | Change |
|---|---|---|---|
| 0.1 | 2027-02-15 | [@author] | *Example:* data extract and categories agreed |
| 0.9 | 2027-04-20 | [@author] | *Example:* results and justification review after consultation |
| 1.0 | 2027-05-28 | [@author] | *Example:* confirmed by management and submitted |

## Contents

- [1. Scope, threshold and timetable](#1-scope-threshold-and-timetable)
- [2. Pay structure and categories of workers](#2-pay-structure-and-categories-of-workers)
- [3. Data and method](#3-data-and-method)
- [4. Results: the seven indicators](#4-results-the-seven-indicators)
- [5. Category review and the 5 percent screen](#5-category-review-and-the-5-percent-screen)
- [6. Joint pay assessment](#6-joint-pay-assessment)
- [7. Remediation plan](#7-remediation-plan)
- [8. Worker information duties checklist](#8-worker-information-duties-checklist)
- [9. Consultation, confirmation and submission](#9-consultation-confirmation-and-submission)
- [10. Comparable regimes: dated UK and US examples](#10-comparable-regimes-dated-uk-and-us-examples)
- [Glossary and references](#glossary-and-references)
- [Standard and licence note](#standard-and-licence-note)

## 1. Scope, threshold and timetable

<!-- Guidance: Purpose: show that the employer knows its band, deadline and recipient. Questions: how does national law count workers (headcount on a date, average over a year), and does it set lower thresholds or earlier dates? Pitfall: assuming the Directive dates apply unchanged; Member States may set different arrangements within the Directive's limits. -->

### 1.1 Directive thresholds and first deadlines

| Workers per employer | First report | Then | Data covered |
|---|---|---|---|
| 250 or more | By 7 June 2027 | Every year | Previous calendar year |
| 150 to 249 | By 7 June 2027 | Every three years | Previous calendar year |
| 100 to 149 | By 7 June 2031 | Every three years | Previous calendar year |
| Fewer than 100 | Voluntary, unless national law requires pay information | | |

Source: Directive (EU) 2023/970, Article 9(2) to (5). Member States may
also compile indicators (a) to (f) themselves from administrative data
(Article 9(8)); check whether your national system does this.

### 1.2 National transposition record

<!-- Guidance: Fill one row per Member State where you employ workers. Record the date you checked and the official source. Transposition was late in many Member States, and drafts changed during 2026. -->

| Member State | National act (number, date) | Status on date checked | Reporting authority | Date checked | Official source |
|---|---|---|---|---|---|
| [Member State of EU entity 1] | [Act] | [In force / adopted, not yet in force / draft] | [Authority] | YYYY-MM-DD | [URL] |
| [Member State of EU entity 2] | [Act] | [Status] | [Authority] | YYYY-MM-DD | [URL] |

The transposition deadline was 7 June 2026 (Article 34). On 2026-10-30
the status per Member State should be taken from the national official
journal or the Commission's national transposition measures page on
EUR-Lex; do not rely on secondary trackers for a filing decision.

### 1.3 Scope decisions for this report

| Decision | Choice | Reason |
|---|---|---|
| Workers counted | [All workers with an employment contract or relationship on [date], including part-time and fixed-term] *(Example)* | [National counting rule] |
| Reference period | [1 January to 31 December 2026] *(Example)* | Article 9: previous calendar year |
| Pay level used | [Gross hourly pay and gross annual pay, both reported] | Article 3(1)(b) |
| Entities | [EU entity 1 only; EU entity 2 has 310 workers and reports separately] *(Example)* | One report per employer |

## 2. Pay structure and categories of workers

<!-- Guidance: Purpose: document the gender-neutral job evaluation and the grouping into categories of workers. Questions: are the criteria skills, effort, responsibility and working conditions applied consistently, and were they agreed with workers' representatives where they exist (Article 4(4))? Pitfall: using departments or job titles as categories when jobs of equal value sit in different departments. -->

### 2.1 Job evaluation

Jobs are evaluated with [name of the job evaluation method], which
scores each job on four factor groups: skills, effort, responsibility
and working conditions, with relevant soft skills given proper weight.
The method and its factor weights were reviewed with the works council
on [date].

### 2.2 Categories of workers

| Category ID | Category (jobs of equal value) | Evaluation score band | Women | Men | Total |
|---|---|---|---|---|---|
| CAT-01 *(Example)* | Operations and assembly | 100 to 179 | 70 | 150 | 220 |
| CAT-02 *(Example)* | Customer service and administration | 100 to 179 | 80 | 30 | 110 |
| CAT-03 *(Example)* | Technicians and field service | 180 to 259 | 25 | 85 | 110 |
| CAT-04 *(Example)* | Engineers and scientists | 260 to 359 | 45 | 75 | 120 |
| CAT-05 *(Example)* | Sales and account management | 260 to 359 | 20 | 30 | 50 |
| CAT-06 *(Example)* | Managers and senior specialists | 360 and above | 10 | 20 | 30 |
| **Total** | | | **250** | **390** | **640** |

*Example note:* CAT-01 and CAT-02 share a score band but are kept as
separate categories because their working conditions differ (shift and
line work against office hours). This choice was agreed with the works
council; record the reason for every split or merge.

## 3. Data and method

<!-- Guidance: Purpose: let a reader, an equality body or a labour inspectorate reproduce the numbers. Questions: which pay elements count, how is hourly pay derived, what happens to leavers, starters and people on leave, and how is sex recorded? Pitfall: changing the method between years without saying so, which makes trends meaningless. -->

### 3.1 Pay elements

| Element | Basic pay | Complementary or variable | Excluded | Note |
|---|---|---|---|---|
| Base salary or wage | Yes | | | Contractual rate |
| Shift and on-call allowances | | Yes | | |
| Annual bonus and commission | | Yes | | Cash paid in the reference year |
| Benefits in kind (company car, meal vouchers) | | Yes | | Taxable value |
| Overtime pay | | [Yes / per national rule] | | |
| Expense reimbursements | | | Yes | Not pay |
| Employer pension contributions | | [Per national rule] | | Check the national definition |

The Directive's definition of pay covers the basic wage or salary and
any other consideration in cash or in kind (Article 3(1)(a)). National
law may give a more detailed list; follow it.

### 3.2 Pay levels

Gross hourly pay is total gross pay for the period divided by paid
hours in the period. Gross annual pay is total gross pay for the
reference year, with part-year workers shown on an actual basis and,
where national guidance asks for it, also annualised. The example uses
hourly pay in EUR.

### 3.3 Formulas

Gender pay gap (mean), as defined in Article 3(1)(c):

```text
gap = (average pay level of men - average pay level of women)
      / average pay level of men x 100
```

The median gap uses the median pay levels in the same formula
(Article 3(1)(e)). Quartile pay bands split all workers, ranked by pay
level from lowest to highest, into four equal groups (Article 3(1)(f)).
A positive gap means women are paid less on average; a negative gap
means men are paid less.

### 3.4 Data quality checks

- Headcount reconciles to payroll and the HR system on the reference
  date (640 workers in the example).
- Each worker is in exactly one category of workers.
- Hours data present for every worker paid by the hour or with variable
  hours.
- Sex recorded for every worker in line with national rules; record the
  method used and how missing values are handled.
- Outliers (top and bottom 1 percent) reviewed, not removed.

### 3.5 Data protection

Pay data is processed under the GDPR, used only for applying equal pay
(Article 12(2)) and reported in aggregate. Where a category is small
enough that a figure could reveal one person's pay, national law may
restrict access to workers' representatives, the labour inspectorate
or the equality body (Article 12(3)). Record the suppression rule:
[for example, figures for a sex with fewer than five workers in a
category are shared only with workers' representatives]. Assess the
processing in a DPIA (`compliance/dpia`) where your national authority
expects one.

## 4. Results: the seven indicators

<!-- Guidance: Purpose: report Article 9(1) points (a) to (g). Questions: are all seven present, with the method stated, and is the year-on-year change shown from the second year? Pitfall: reporting bonus gaps without saying whether the averages cover all workers or only those who received variable pay. -->

*Example results for EU entity 1, reference year 2026, 640 workers
(250 women, 390 men), hourly pay in EUR. Gaps are computed from
unrounded averages; recomputing from the rounded figures shown can
differ slightly, most visibly for small variable pay amounts in
section 4.7.*

### 4.1 Indicator (a): gender pay gap (mean)

| Measure | Women | Men | Gap |
|---|---|---|---|
| Mean gross hourly pay, all elements *(Example)* | 29.02 | 31.69 | 8.4% |

### 4.2 Indicator (b): gender pay gap in complementary or variable components (mean)

| Measure | Women | Men | Gap |
|---|---|---|---|
| Mean variable pay per hour, workers who received variable pay *(Example)* | 2.58 | 3.27 | 21.0% |

### 4.3 Indicator (c): median gender pay gap

| Measure | Women | Men | Gap |
|---|---|---|---|
| Median gross hourly pay, all elements *(Example)* | 23.70 | 26.79 | 11.6% |

### 4.4 Indicator (d): median gender pay gap in complementary or variable components

| Measure | Women | Men | Gap |
|---|---|---|---|
| Median variable pay per hour, workers who received variable pay *(Example)* | 1.16 | 1.87 | 38.0% |

### 4.5 Indicator (e): workers receiving complementary or variable components

| Sex | Received variable pay | Workers | Share |
|---|---|---|---|
| Women *(Example)* | 169 | 250 | 67.6% |
| Men *(Example)* | 289 | 390 | 74.1% |

### 4.6 Indicator (f): women and men in each quartile pay band

| Quartile (hourly pay range, EUR) | Women | Men | Women share | Men share |
|---|---|---|---|---|
| Q1 lowest (19.10 to 22.13) *(Example)* | 78 | 82 | 48.8% | 51.2% |
| Q2 (22.18 to 24.94) *(Example)* | 65 | 95 | 40.6% | 59.4% |
| Q3 (25.02 to 39.85) *(Example)* | 61 | 99 | 38.1% | 61.9% |
| Q4 highest (39.87 to 70.71) *(Example)* | 46 | 114 | 28.8% | 71.2% |
| **Total** | **250** | **390** | | |

### 4.7 Indicator (g): gap by category of workers, basic and variable pay

Variable pay here is averaged over all workers in the category,
including those who received none, so that basic plus variable equals
total average pay.

| Category | Women | Men | Basic: women | Basic: men | Basic gap | Variable: women | Variable: men | Variable gap | Total: women | Total: men | Total gap |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CAT-01 *(Example)* | 70 | 150 | 20.96 | 21.50 | 2.5% | 0.42 | 0.72 | 41.4% | 21.38 | 22.22 | 3.8% |
| CAT-02 *(Example)* | 80 | 30 | 22.36 | 22.59 | 1.0% | 0.47 | 0.29 | -60.9% | 22.83 | 22.88 | 0.2% |
| CAT-03 *(Example)* | 25 | 85 | 26.79 | 27.50 | 2.6% | 1.06 | 1.41 | 24.7% | 27.86 | 28.91 | 3.7% |
| CAT-04 *(Example)* | 45 | 75 | 37.78 | 40.55 | 6.8% | 2.43 | 3.46 | 30.0% | 40.21 | 44.01 | 8.6% |
| CAT-05 *(Example)* | 20 | 30 | 33.48 | 34.27 | 2.3% | 7.30 | 9.25 | 21.1% | 40.78 | 43.52 | 6.3% |
| CAT-06 *(Example)* | 10 | 20 | 52.21 | 55.33 | 5.6% | 8.76 | 8.53 | -2.7% | 60.97 | 63.86 | 4.5% |

Indicator (g) goes to all workers and their representatives, and to
the labour inspectorate and equality body on request (Article 9(9)).

### 4.8 Reading the headline result

*Example interpretation:* the mean gap of 8.4 percent comes mostly from
the mix of women and men across categories: women are 28.8 percent of
the top quartile and 48.8 percent of the bottom quartile. Within
categories, total gaps range from 0.2 to 8.6 percent. Two categories
reach the 5 percent screen (section 5). The variable pay gaps are
larger than the basic pay gaps in every category except CAT-02 and
CAT-06, which points to bonus and commission practices as an area to
review.

## 5. Category review and the 5 percent screen

<!-- Guidance: Purpose: explain each category gap and decide whether it is justified on objective, gender-neutral criteria. Questions: what evidence supports each reason, and was it tested for indirect discrimination? Pitfall: accepting "market rates" or "negotiation" as a justification without evidence; these often carry past bias forward. -->

A joint pay assessment is required where all three conditions in
Article 10(1) are met: the reporting shows a difference in average pay
of at least 5 percent in a category of workers, the employer has not
justified it on objective, gender-neutral criteria, and the employer
has not remedied it within six months of submitting the report.

| Category | Total gap | 5% screen | Explanation tested | Justified? | Action | Deadline to remedy |
|---|---|---|---|---|---|---|
| CAT-04 *(Example)* | 8.6% | Reached | Starting-pay supplements at hire went to more men; no objective criterion documented | No | Pay adjustment (section 7) | 2027-11-28 *(six months after submission on 2027-05-28)* |
| CAT-05 *(Example)* | 6.3% | Reached | Commission paid on documented territory sales results; territories allocation under review for indirect bias | Under review with works council | Decide by 2027-07-31; adjust if not justified | 2027-11-28 |
| CAT-06 *(Example)* | 4.5% | Not reached | Basic pay gap 5.6% noted | Not required | Review at next pay round | Next pay round |
| CAT-01, CAT-02, CAT-03 | 0.2% to 3.8% | Not reached | | | Monitor | |

Workers, their representatives, the labour inspectorate and the
equality body may ask for clarification of any figure, including
reasons for differences, and the employer must give a substantiated
reply within a reasonable time (Article 9(10)).

```mermaid
flowchart TD
  A["Pay report submitted"] --> B{"Any category gap of 5 percent or more?"}
  B -- "No" --> C["Monitor, next reporting cycle"]
  B -- "Yes" --> D{"Justified on objective, gender-neutral criteria?"}
  D -- "Yes, documented" --> C
  D -- "No" --> E{"Remedied within six months of submission?"}
  E -- "Yes" --> C
  E -- "No" --> F["Joint pay assessment with workers' representatives"]
  F --> G["Measures, remedy, evaluation next cycle"]
```

## 6. Joint pay assessment

<!-- Guidance: Purpose: hold the content that Article 10(2) requires if the assessment is triggered. Questions: are workers' representatives involved in establishing the reasons, and is the assessment shared and filed? Pitfall: treating the assessment as an HR-only exercise; the Directive makes it joint. -->

Complete this section only if the screen in section 5 leads to a joint
pay assessment. Record the content items of Article 10(2):

| Item | Article 10(2) point | Content | Status |
|---|---|---|---|
| JPA-01 | (a) | Share of women and men in each category of workers | [Reference section 2.2] |
| JPA-02 | (b) | Average pay levels and variable components by sex for each category | [Reference section 4.7] |
| JPA-03 | (c) | Differences in average pay by sex in each category | [Reference section 4.7] |
| JPA-04 | (d) | Reasons for differences, if any, on objective, gender-neutral criteria, established jointly with workers' representatives | [Text] |
| JPA-05 | (e) | Share of women and men who received pay improvements on return from maternity, paternity, parental or carers' leave, where improvements occurred in the category during the leave | [Figures] |
| JPA-06 | (f) | Measures to address unjustified differences | [Reference section 7] |
| JPA-07 | (g) | Evaluation of the effectiveness of measures from earlier assessments | [Text, or "first assessment"] |

The assessment is made available to workers and their representatives,
sent to the monitoring body and given to the labour inspectorate and
equality body on request (Article 10(3)). Remedial measures include an
analysis of the job evaluation and classification system, or setting
one up (Article 10(4)).

## 7. Remediation plan

<!-- Guidance: Purpose: show concrete, budgeted actions with owners and dates. Questions: does each action address a cause found in section 5, and is the effect checked in the next cycle? Pitfall: one-off pay rises without changing the process that created the gap. -->

| Action ID | Category | Action | Owner | Cost estimate | Due | Measure of success |
|---|---|---|---|---|---|---|
| REM-01 *(Example)* | CAT-04 | Individual pay review of the 45 women engineers and scientists; adjust where pay is below peers of equal value | [@reward-lead] | EUR 226,008 a year (2.92 per hour x 1,720 hours x 45 workers, 0.67% of the paybill) | 2027-09-30 | Total gap in CAT-04 at or below 2.0% |
| REM-02 *(Example)* | All | End discretionary starting-pay supplements; offers within the published range, with reasons recorded | [@talent-acquisition-lead] | Process change | 2027-07-01 | Offers outside range: zero without approval |
| REM-03 *(Example)* | CAT-05 | Audit territory allocation and commission plan for indirect bias with the works council | [@sales-director] | Internal time | 2027-07-31 | Decision recorded in section 5 |
| REM-04 *(Example)* | CAT-06 | Review basic pay positioning of women managers against range midpoints | [@reward-lead] | To be estimated | Next pay round | Basic gap below 5% |

*Example arithmetic:* raising the average total hourly pay of women in
CAT-04 from 40.21 to 43.13 (an increase of 2.92) brings the gap with
men's average of 44.01 to 2.0 percent. At 1,720 paid hours a year,
2.92 x 1,720 = EUR 5,022.40 per person and EUR 226,008 for 45 workers,
which is 0.67 percent of the entity's annual paybill of about EUR 33.7
million. Individual adjustments will differ; the figure is a budget
envelope.

## 8. Worker information duties checklist

<!-- Guidance: Purpose: confirm the transparency duties around the report are in place, since failing them shifts the burden of proof to the employer (Article 18(2)). Questions: is there evidence for each row? Pitfall: a compliant report with a non-compliant hiring process. -->

| Duty | Directive article | Evidence | Status |
|---|---|---|---|
| Starting pay or range given to applicants in the vacancy notice or before the interview | 5(1) | [Job posting template; ATS field] | [Done / Gap] |
| No questions on applicants' pay history | 5(2) | [Interview guides, recruiter training record] | [Status] |
| Gender-neutral vacancy notices and job titles | 5(3) | [Review log] | [Status] |
| Criteria for pay, pay levels and progression easily accessible to workers | 6(1) | [Intranet page; career framework] | [Status] |
| Workers can request their pay level and category averages by sex; answered within two months | 7(1), 7(4) | [Request form, response log] | [Status] |
| Annual reminder to all workers of the right to information | 7(3) | [Communication date] | [Status] |
| No contract terms stopping workers from disclosing their pay | 7(5) | [Contract template review] | [Status] |
| Information accessible to persons with disabilities | 8 | [Accessible formats] | [Status] |

## 9. Consultation, confirmation and submission

<!-- Guidance: Purpose: record the governance steps around the report. Questions: did workers' representatives get the methodology, and who confirmed accuracy? Pitfall: consulting after the figures are final, which leaves no time to act on comments. -->

| Step | Date | Who | Evidence |
|---|---|---|---|
| Methodology shared with workers' representatives (Article 9(6)) | 2027-03-10 *(Example)* | [@reward-lead], works council | [Minutes] |
| Results and explanations discussed | 2027-04-15 *(Example)* | Works council | [Minutes, written comments] |
| Accuracy confirmed by management (Article 9(6)) | 2027-05-25 *(Example)* | [Managing director] | [Signed confirmation] |
| Indicators (a) to (g) sent to the authority (Article 9(7)) | 2027-05-28 *(Example)* | [@reward-lead] | [Submission receipt] |
| Indicators (a) to (f) published on the website (optional, Article 9(7)) | 2027-06-01 *(Example)* | [Communications] | [URL] |
| Indicator (g) given to all workers and representatives (Article 9(9)) | 2027-06-01 *(Example)* | [@chief-people-officer] | [Intranet post] |

Keep the analysis and evidence: on request, data for the previous four
years, where available, must also be provided (Article 9(9)).

## 10. Comparable regimes: dated UK and US examples

<!-- Guidance: Purpose: help groups that report in several places reuse one dataset. Questions: which measures differ in definition (snapshot date versus calendar year, hourly versus annual)? Pitfall: publishing figures from one regime as if they met another regime's definitions. Checked 2026-10-30; check the official pages before filing. -->

### 10.1 United Kingdom

Employers with 250 or more employees on the snapshot date report six
measures under the Equality Act 2010 (Gender Pay Gap Information)
Regulations 2017: the share of men and women in each hourly pay
quarter, the mean and median gap in hourly pay, the share of men and
women receiving bonus pay, and the mean and median gap in bonus pay.
The snapshot date is 5 April for private and voluntary sector employers
(report by 4 April the following year) and 31 March for most public
authorities (report by 30 March the following year). Bonus pay covers
the 12 months ending on the snapshot date. GOV.UK guidance was updated
on 21 May 2026 to record employee sex following the Supreme Court
ruling on the meaning of sex in the Equality Act 2010. Action plans are
voluntary for now; GOV.UK says that, subject to legislation, they will
become mandatory from spring 2027.

### 10.2 United States

There is no federal duty to publish a gender pay gap. Private employers
above set size thresholds file EEO-1 workforce demographic data with
the EEOC; check the EEOC's current filing instructions and scope for
the year. Several states and cities require pay ranges in job postings,
for example New York State (Labor Law section 194-b, 4 or more
employees), Washington (RCW 49.58.110, 15 or more employees) and
California (Labor Code section 432.3, 15 or more employees). Some
states also require pay data reports; check the state agency.

### 10.3 Reuse map

| Item | EU Directive | UK regulations | Reuse note |
|---|---|---|---|
| Period | Previous calendar year | Snapshot date; bonus over 12 months to it | Separate extracts needed |
| Mean and median gap | (a), (c) | Mean and median hourly gap | Pay definitions differ |
| Variable or bonus gap | (b), (d) | Mean and median bonus gap | UK uses bonus pay only |
| Share receiving variable or bonus pay | (e) | Share receiving bonus | Close match |
| Quartiles | (f) | Hourly pay quarters | Close match |
| Category of workers | (g) | Not required | EU only |

## Glossary and references

<!-- Guidance: Keep definitions aligned with Article 3 and with national law; where national law differs, the national definition wins. -->

| Term | Meaning (paraphrased) |
|---|---|
| Pay | Basic or minimum wage or salary plus any other consideration in cash or kind received for the employment (Article 3(1)(a)) |
| Pay level | Gross annual pay and the matching gross hourly pay (Article 3(1)(b)) |
| Gender pay gap | Difference in average pay levels between women and men, as a percentage of men's average (Article 3(1)(c)) |
| Median gender pay gap | The same comparison using median pay levels (Article 3(1)(e)) |
| Quartile pay band | One of four equal groups of workers ranked by pay level (Article 3(1)(f)) |
| Category of workers | Workers doing the same work or work of equal value, grouped non-arbitrarily on gender-neutral criteria (Article 3(1)(h)) |
| Joint pay assessment | Assessment with workers' representatives to identify, remedy and prevent unjustified pay differences (Article 10) |
| Workers' representatives | Representatives under national law or practice |

References (checked 2026-10-30):

- Directive (EU) 2023/970 of the European Parliament and of the Council
  of 10 May 2023 to strengthen the application of the principle of
  equal pay for equal work or work of equal value between men and women
  through pay transparency and enforcement mechanisms, OJ L 132,
  17.5.2023, Articles 3 to 12, 18 and 34:
  https://eur-lex.europa.eu/eli/dir/2023/970/oj
- European Commission, new EU rules on pay transparency explained
  (5 June 2026):
  https://commission.europa.eu/news-and-media/news/new-eu-rules-pay-transparency-explained-2026-06-05_en
- GOV.UK, gender pay gap reporting guidance for employers:
  https://www.gov.uk/government/collections/gender-pay-gap-reporting
- GOV.UK, gender pay gap reporting and creating an action plan:
  https://www.gov.uk/government/collections/gender-pay-gap-reporting-and-creating-an-action-plan-guidance-for-employers
- New York State Department of Labor, pay transparency:
  https://dol.ny.gov/pay-transparency
- RCW 49.58.110: https://app.leg.wa.gov/rcw/default.aspx?cite=49.58.110
- Related templates: Employee Handbook (`hr/employee-handbook`), Human
  Capital Report (`hr/human-capital-report`), Engineering Career Ladder
  (`career/engineering-career-ladder`), Job Description
  (`career/job-description`), Salary Negotiation Plan
  (`career/salary-negotiation-plan`).

## Standard and licence note

Based on Directive (EU) 2023/970 (EUR-Lex, reusable under Commission
Decision 2011/833/EU), cited by article and summarised in original
wording, with UK government guidance (Open Government Licence v3.0)
and US state sources (public) as dated comparisons. No legislative text
is reproduced beyond short defined terms. National transposition laws
set the binding rules and differ between Member States; the status and
figures here reflect sources checked on 2026-10-30. The Kestrelvane
Instruments example, its categories and all figures are fictional.
Check the current national law and official guidance before reporting.
This is a documentation format, not legal advice; consult a qualified
employment lawyer and your workers' representatives. Template licence:
MIT.