Spain
Is there any existing legal requirement to report on any gender pay gap?
Yes.
If so, what are the requirement triggers?
All companies, regardless of the number of employees, are required to keep a remuneration register. However, for companies with 50 employees or more, it is mandatory to negotiate an equality plan and to conduct a remuneration audit.
What frequency of reporting is required?
The reference period for the remuneration register is the calendar year, i.e. the register will contain all remuneration actually paid and received (irrespective of the date of accrual) between 1 January and 31 December.
The remuneration audit will have the same term of validity as the equality plan, unless a shorter period is determined for the audit (the maximum term of validity of an equality plan is 4 years).
Is the report required to be published externally?
Only the equality plan must be published on the official website of the Labor Authority.
Is there a sanction for non-compliance with the duty to report?
Yes. Fines for a failure to comply with the obligations regarding the production of an equality plan can range from EUR 751 to EUR 7,500.
Has Spain 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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