Denmark
Is there any existing legal requirement to report on any gender pay gap?
Yes.
If so, what are the requirement triggers?
Employers with at least 35 employees and which at the same time have a least 10 persons of each sex employed with the same work function are required to prepare a gender-disaggregated salary statistics report. The report must be presented to the employees via the works council. If there is no works council, the employer must ensure that the report be presented to the employees in another way.
What frequency of reporting is required?
Annually.
Is the report required to be published externally?
No.
Is there a sanction for non-compliance with the duty to report?
Yes. Non-compliance can lead to the company being required to pay a fine under section 6b of the Danish Equal Pay Act. A company may also face criminal liability under the Danish Criminal Code. In addition, the Equal Pay Act is implemented in several collective agreements, and non-compliance may therefore constitute a breach of the collective agreement and result in a penalty.
Has Denmark yet fully transposed the requirements of the Pay Transparency Directive? If yes, what was the implementation date and what is the name of the legislation?
No.
If the Pay Transparency Directive has not yet been transposed, what steps have been taken towards implementation?
None to date.
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