Build your pay system · Gap reporting

The unadjusted gap is reported. The adjusted gap tells you where to act.

Four analyses turn a single reported number into a plan.

Four analysis types

Art. 9 · EUR-Lex

Unadjusted gap

Average total pay by sex (base plus variable and complementary components), mean and median. Base pay is also shown separately by category of workers.

Distribution by grade

A pyramid showing where women and men sit on the grade scale.

Heat map

Gaps by job family × grade, showing where they concentrate.

Decomposition

From unadjusted to adjusted gap, factor by factor.

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Decomposition: from unadjusted to adjusted gap

Art. 9 · EUR-Lex Art. 10 · EUR-Lex

Unadjusted gap: 10.0%

Adjusted gap (unexplained) 2.0%

Explained is not the same as justified – some explaining factors, such as part-time effects, may themselves need justification.

What counts as pay in reporting

European Commission services, FAQ on the Pay Transparency Directive – preliminary views, not an official position. Only the CJEU interprets EU law.

  • All pay elements for workers employed in the reporting period.
  • Benefits in kind, given a monetary value.
  • Employer contributions to occupational pension schemes – always included.
  • Benefits given to everyone without conditions (e.g. lunch vouchers, laptops) and unconditional voluntary benefits may be left out.
  • Statutory social security benefits are not pay.

European Commission FAQ (via EU action for equal pay)

The gap is only as reliable as the data behind it.

Data foundation