Germany
Is there any existing legal requirement to report on any gender pay gap?
No.
If so, what are the requirement triggers?
N/A. However, companies with more than 500 employees who are obliged to issue a Commercial Report, including data regarding the proportion of genders in relation to the average total number of employees and average number of full-time and part-time employees, for men and women respectively. No specific salary data is required to be included.
What frequency of reporting is required?
N/A
Is the report required to be published externally?
N/A
Is there a sanction for non-compliance with the duty to report?
N/A
Has Germany 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?
A commission has been established to assess low-bureaucracy implementation of the Pay Transparency Directive and to develop proposals to align German law with the Directive. The commission has now published its report, consisting of a number of opinions of the commission on elements including the definition of remuneration for reporting purposes, the calculation of the gender pay gap, how supplementary and variable remuneration components should be reported, and whether the law should differ for companies that apply collective agreements. Another main issue discussed was who the relevant employee representatives should be, including their role and the position in relation to companies without works councils. The next step is that the legislative procedure will now be initiated, including the draft law being published in due course.
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