薪酬平等权威指南+The+Pay+Equity+Definitive+Guide

ThePayEquity

DefinitiveGuide

2023Edition

Introduction

Overthelastseveralyears,federalandstateauthoritieshaveenactedlegislationaimedatcombatingthegenderwagegap.Thecomplexitiesforcomplyingwithevolvingpayequityrequirementsgrowbytheday.Tohelpemployersachievesocialgoodandinturnpromotemorediverse,equitable,andinclusivework-forces,wecreatedthePayEquityDefinitiveGuide.

Inthisguideyouwillfindacomprehensivereviewofallofthecurrentandforthcomingpayequitylawsaroundtheworld.

Includedinthisresourceare:

1.Specificpayequityprovisionsthatemployersmustcomplywithacrossall50statesandtheEuropeanUnion,aswellasselectpayequitylawsabroad

2.Thespecificcriteriaprotectingemployeesindifferentjurisdictions

3.Thetypesofworkthatmustbecomparedbetweenemployeeswhendefiningequalpay

4.Salaryhistorybanslistedandanyassociatednuances

5.Anyotherpayequity-relatedobligations

Thisguideprovidesasummarizedlistofallthedifferentpayequitylawsinplace,inalphabeticalorder,aswellasaheatmapthatoutlineswherethemoststringentpayequitylawsaresurfacing.

Inadditiontocoveringthedifferentequalpayrequirementscurrentlyenactedaroundtheworld,thisguideprovidesyouwithstepsforperformingapayequityaudit--anecessarytoolforaddressingpaydis-paritiesandinsomelocations,aresourceforprovidingsafeguardsfromequalpayclaimsandlegalaction.

Navigatingtheevolvingpayequitylandscapeiscomplexandever-changing.Wecreatedthisguidetohelpemployersthatoperateindifferentjurisdictionsaroundtheworldcomplywiththegrowingpayequitylaws.

©2023Trusaic|UpdatedApril20232

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TableofContents

Introduction

...................................................................................................................................................................................................2

PayEquityHeatMaps

GlobalPayEquityHeatMap

7

EuropeanUnionPayEquityHeatMap

8

OtherInternationalPayEquityHeatMap 9

UnitedStatesPayEquityHeatMap

10

EuropeanUnionPayEquityLaws

9

GeneralEU

11

Austria

13

Belgium 14

Bulgaria 14

Croatia 14

Cyprus 15

CzechRepublic 15

Denmark 15

Estonia 16

Finland 16

France

17

Germany 18

Greece 18

Hungary 19

Ireland 19

Italy 20

Latvia 20

Lithuania 20

Luxembourg 21

Malta 21

Netherlands 22

Poland 22

Portugal 23

Romania 23

Slovakia 24

Slovenia 24

Spain

25

Sweden

26

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Other

InternationalPayEquityLaws 27

Afghanistan 27

Algeria 27

Angola 27

Argentina 27

Australia 28

Bangladesh 28

Belarus

29

Benin

29

Bolivia

29

Brazil

29

Burundi

29

Cameroon

29

Cambodia

30

Canada

31

Chad 32

Chile 32

China 32

Columbia 32

CoteD’Ivorie 32

Cuba 32

DemocraticRepublicofCongo 32

DominicanRepublic 33

Ecuador 33

Egypt 33

Ethiopia 33

Ghana 33

Guinea 33

HongKong 34

Iceland 34

India 35

Israel 36

Japan 37

Jordan 37

Kenya 37

Mexico 37

Myanmar 38

Norway 38

Philippines 39

Russia 39

Singapore 39

SouthAfrica 40

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SouthKorea 41

Switzerland 41

Taiwan 41

Ukraine 42

UnitedArabEmirates(UAE) 42

UnitedKingdom 42

USFederalStandard 44

UnitedStatesofAmericaand50StatePayEquityLawsBreakdown

45

Alabama

45

Alaska

45

Arizona 46

Arkansas 46

California 47

Colorado 47

Connecticut 48

DistrictofColumbia 48

Delaware 49

Florida 49

Georgia 50

Hawaii 51

Idaho 51

Illinois 52

Indiana 52

Iowa 52

Kansas 53

Kentucky 53

Louisiana 54

Maine 54

Maryland 55

Massachusetts 55

Michigan 56

Minnesota 56

Mississippi 57

Missouri 57

Montana 58

Nebraska 58

Nevada 59

NewHampshire 59

NewJersey 60

NewMexico 60

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NewYork 61

NorthCarolina 61

NorthDakota 62

Ohio 62

Oklahoma 63

Oregon 63

Pennsylvania 64

PuertoRico 64

RhodeIsland 65

SouthCarolina 66

SouthDakota 66

Tennessee 67

Texas 67

Utah 68

Vermont 68

Virginia 69

Washington 69

WestVirginia 70

Wisconsin 70

Wyoming 71

10StepstoConductingaPayEquityAudit

72

PayParity®isKeytoAchievingPayEquity

74

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GlobalPayEquityHeatMap

Themapbelowprovidesaglobalviewwithcolor-codedhighlightstoindicatethevaryinglevelsof

significanceofevolvingpayequitylaws.Localitiesmarkedas"high"havemorestringentpayequityrequirementsthanthosemarkedasmediumorlow.

Key

Low

Medium

High

75

62

69

42

34

17

57

33

275150

44745638598

64

9522672

75

35706564161

23

4613

67

47

68

60

20

25

1

5339

45

48

2

3173

7

71

43

54

5540

29

24

75

58

18

16

32

37

2236

21

1015

30

63

49

28

14

12

3

11

19

5

66

4

■1

Afghanistan

■17

Canada

■32

Ethiopia

■48

Jordan

■64

Slovakia

■2

Algeria

■18

Chad

■33

Estonia

■49

Kenya

■65

Slovenia

■3

Angola

■19

Chile

■34

Finland

■50

Latvia

■66

SouthAfrica

■4

Argentina

■20

China

■35

France

■51

Lithuania

■67

SouthKorea

■5

Australia

■21

Colombia

■36

Ghana

■52

Luxembourg

■68

Spain

■6

Austria

■22

CoteD’Ivorie

■37

Guinea

■53

Malta

■69

Sweden

■7

Bangladesh

■23

Croatia

■38

Germany

■54

Mexico

■70

Switzerland

■8

Belarus

■24

Cuba

■39

Greece

■55

Myanmar

■71

Taiwan

■9

Belgium

■25

Cyprus

■40

HongKong

■56

Netherlands

■72

Ukraine

■10

Benin

■26

CzechRepublic

■41

Hungary

■57

Norway

■73

UnitedArab

■11

Bolivia

■27

Denmark

■42

Iceland

■58

Philippines

Emirates(UAE)

■12

Brazil

■28

DemocraticRepublic

■43

India

■59

Poland

■74

UnitedKingdom

■13

Bulgaria

ofCongo

■44

Ireland

■60

Portugal

(UK)

■14

Burundi

■29

DominicanRepublic

■45

Israel

■61

Romania

■75

UnitedStates

■15

Cameroon

■30

Ecuador

■46

Italy

■62

Russia

ofAmerica

■16

Cambodia

■31

Egypt

■47

Japan

■63

Singapore

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EuropeanUnionPayEquityHeatMap

ThemapbelowdisplaystheEuropeanUnion,withcolor-codedhighlightstoindicatethevaryinglevelsofsignificanceoftheirevolvingpayequitylaws.

Key

Low

Medium

High

9

27

8

16

7

17

14

21

20

11

2

6

18

24

1

13

25

10

23

4

3

15

22

26

12

19

5

■

1Austria

■7

Denmark

■13

Hungary

■19

Malta

■25

Slovenia

■

2Belgium

■8

Estonia

■14

Ireland

■20

Netherlands

■26

Spain

■

3Bulgaria

■9

Finland

■15

Italy

■21

Poland

■27

Sweden

■

4Croatia

■10

France

■16

Latvia

■22

Portugal

■

5Cyprus

■11

Germany

■17

Lithuania

■23

Romania

■

6CzechRepublic

■12

Greece

■18

Luxembourg

■24

Slovakia

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OtherInternationalPayEquityHeatMap

Themapbelowshowsothernationscolor-codedtohighlightthevaryinglevelsofsignificanceoftheirevolvingpayequitylaws.

Key

Low

Medium

High

39

29

37

14

49

7

47

43

4232

17

31

1

33

2

35

24

4830

44

20

36

28

6

22

15

13

38

25

34

8

19

27

12

26

18

40

21

23

11

3

10

9

5

16

41

4

■1

Afghanistan

■11

Burundi

■21

DemocraticRepublic

■30

India

■40

Singapore

■2

Algeria

■12

Cameroon

ofCongo

■31

Israel

■41

SouthAfrica

■3

Angola

■13

Cambodia

■22

DominicanRepublic

■32

Japan

■42

SouthKorea

■4

Argentina

■14

Canada

■23

Ecuador

■33

Jordan

■43

Switzerland

■5

Australia

■15

Chad

■24

Egypt

■34

Kenya

■44

Taiwan

■6

Bangladesh

■16

Chile

■25

Ethiopia

■35

Mexico

■47

Ukraine

■7

Belarus

■17

China

■26

Ghana

■36

Myanmar

■48

UnitedArab

■8

Benin

■18

Colombia

■27

Guinea

■37

Norway

Emirates(UAE)

■9

Bolivia

■19

CoteD’Ivorie

■28

HongKong

■38

Philippines

■49

UnitedKingdom

■10

Brazil

■20

Cuba

■29

Iceland

■39

Russia

(UK)

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UnitedStatesPayEquityHeatMap

ThemapbelowshowstheUnitedStates,withcolor-codedhighlightstoemphasizethevaryinglevelsofsignificanceofevolvingpayequitylaws.

Key

Low

Medium

High

FL

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EuropeanUnionPayEquityLaws

WhoisProtected?

Gender

EmployeeSizeThreshold?

Greaterthan10employees1

GENERALEU

EUHIGH

Lawcitationforpayequityauditing/diversity/reporting:

CorporateSustainabilityReportingDirective(“CSRD”).SeeCSRDDirective2021/0104

Note:allEUMemberStateswillberequiredtopassimplementinglegislationfortheCSRD.ItremainstobedeterminedinwhatmannerthiswillaffectlawsinEUjurisdictionsthathavealreadyimplementedareportingrequirement.Assuch,thosejurisdictionsarelistedseparatelyintheGuide.

Natureofobligation:Paydata/gapreporting:

Yes.TheCSRDwillrequireanannualSustainabilityReport.2Withinthatreport,theemployermustreporttheBasicSalaryandRemunerationRatio

(orAnnualTotalCompensationRatio)betweenmaleandfemaleemployees.BasicSalaryandRemunerationincludes:(1)basesalary,(2)othercash

compensation(cashallowances,bonuses,commissions,profit-sharing,othervariablepayments),(3)longtermincentives(equity-basedcompensation).BasicSalaryandRemunerationRatioreportingformatdependsonsize:

•Employerswithlessthan50employeescanreportthecompensationratiobasedontotalemployedmaleandfemaleemployees.

•Employerswith50andmoreemployeesarerequiredtobreakdownthereportingintoemployeecategory,including(1)level,and(2)function.

Note:theguidelinesgiveacoupleexamplesoflevel(seniormanagement,middlemanagement)andfunction(technical,administrative,production),butdonotexplicitlydefinetheterms.

Additionally,underthedraftstandards,theemployermustreportthecontextualinformationincludingthemethodologyforcompilingthedata,andinformationthatwouldassistanagencytounderstandthedata(“Explanation”).3

Thereportingobligationwillbephasedinforentitiesbasedonsizeandtype.Thefollowingchartidentifiesthestartofthereportingobligationswiththecorrespondingapplicableentities.

ReportingYear

EntityType

2024AllPublicInterestentitiesthatarealso(a)LargeEUEntityand(b)haveatleast500employees

2025

AllLargeEUEntities(regardlessofwhethertheyarePublicInterest)

2026

AllPublicInterestentitiesthatareeitherSmallorMediumEUEntitie

2027

ThirdCountries

SmallEUEntity:4doesnotmeettwoofthethreefactors:(1)balancesheetdoesexceed€4M,(2)NetTurnover5exceeds€8M,and(3)averagenumberofemployeesexceeds50employees.6

MediumEUEntity:doesnotmeettwoofthethreefactors:(1)balancesheetdoesexceed€20M,(2)NetTurnoverexceeds€40M,and(3)averagenumberofemployeesexceeds250employees.

LargeEUEntity:meetstwoofthethreefactors:(1)balancesheetdoesexceed€20M,(2)NetTurnoverexceeds€40M,and(3)averagenumberofemployeesexceeds250employees.

PublicInterestEUEntity:isanentitythat(a)istradedonasecuritiesexchangedintheEU(i.e.,listedonaEUexchange),(b)creditinstitution,(c)insurancerelatedor(d)otherwisedesignatedas“PublicInterest”byaEUmember.

Third,a“ThirdCountry”isanon-EUentitythathas(a)morethanNetTurnoverof€150MintheEUandoneofthefollowingtwo(1)hasanEU“subsidiaryorbranch”withNetTurnoverofatleast€40M,or(2)LargeorListedEUsubsidiary.

1Reportingobligationvariesbasedonemployersizeandtype.

2PayEquityreportingisonlyonefacetoftheoverallrequirementsoftheSustainabilityReport

3Additionalrequirementspertaintoreportingontheemployer’srelevantpolicies/commitmentstomanagingtheimpactonitsworkforceandrelevantbusinessrisk/opportunitiesissues.

4AMicroEUEntityisnotsubjecttothestandards.AMicroEUEntityisaEUentitythatdoesnotmeettwoofthefollowingthreefactors:(1)balancesheetexceeds€350K,(2)NetTurnoverexceeds€700K,and(3)averagenumberofemployeesexceeds10employees.

5NetTurnover”means“theamountsderivedfromthesaleofproductsandtheprovisionofservicesafterdeductingsalesrebatesandvalueaddedtaxandothertaxesdirectlylinkedtoturnover.”6Amemberstatecanincreasetheseeuroamountsandstillbea“SmallEntity,”buttheycannotexceed€6Mforthebalancesheetand€12MforNetTurnover.

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EuropeanUnionPayEquityLaws,continued

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Natureofobligation:Payequityauditing:

Yes.CSRDrequiresthattheAnnualSustainabilityReportbeauditedbyanIndependentthird-partyaccreditedauditor.ThisauditreportisreferredtoasanAssurance.

TheAssurancecanonlybeconductedbyaStatutoryAuditor,whichisanauditorwithapprovalfromtheapplicablememberstate.SeeEUDirective

2006/43/EC,Article3(1-2).ThebasequalificationsforaStatutoryAuditorareestablishedbyEUDirective2006/43/EC,asamendedbytheCSRD,buteachmemberstatecanaddqualifications.

Initially,CSRDonlyrequiresaLimitedAssuranceastheAssuranceStandard,thespecificsforwhicharetobesetby2026.EFRAGisrequiredtodoareviewby2028todeterminewhethertoshiftfromaLimitedAssurancetoaReasonableAssurancestandard,andifso,whatthatstandardwilllooklike.

LimitedAssurance:theauditoronlyspeakstowhetheritfoundanythingmisstated.Essentiallytheauditorisonlylookingatthereportitselfandmakingsurethatitincludesalltherequiredinformationandthatitisnotinternallyinconsistent.

ReasonableAssurance:ThisisthestandardcurrentlyusedforEUFinancialReporting.Theauditormustpositivelyconcludethatspecificcriteriahavebeenmet(thedetailsforwhichhasnotyetbeensetbyEFRAG).

Note:EUDirective2006/43/ECgovernsthequalificationsandaccreditationofstatutoryauditsandstatutoryauditors,but,eachmemberstatehassignificantleewayinhowtheyimplementthedirective.

Natureofobligation:Payequitycertification:

No.ButcompaniesmustcomplywiththeannualSustainabilityReportingrequirementswhichincludesanindependentaudit.

Natureofobligation:Diversityrequirement:

No.

Enforcementbody:

Tobedeterminedbyeachmemberstate.

Timeframeforobligation:

Annually.

Penaltyfornon-compliance:

Tobedeterminedbyeachmemberstate.

Doesthepublicgetaccesstothereporting/certification/auditing/access?

No.

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WhoisProtected?

Gender

EmployeeSizeThreshold?

Greaterthan150employees

AUSTRIA

ATHIGH

Lawcitationforpayequityauditing/diversity/reporting:

EqualTreatmentActamendedMarch2011.ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Paydata/gapreporting:

Yes.Reportingrequirementeverytwoyearsshowinggenderpaydifferencesincludingthefollowinginformation:1)numberofmaleandfemaleemployeesandtheirpositionsinsalaryschemesaccordingtocollectivebargainingagreementsorinternalsalaryschemesandtheirseniority;2)averageormedian

malevs.femalesalary;and3)totalremunerationincludingbenefits,paymentsinkind,specialpayments(Christmasandvacationpay)andotherformsof

payment.Theremunerationofpart-timeemployeesisbasedonfull-timeemploymentandtheremunerationofnon-full-yearemployees(e.g.onmaternity

leave)isbasedonanannualsalary.Thereportmustbepreparedinananonymousform(i.e.withoutnames,personalnumbers,etc).Itmustalsonotallowanyconclusionstobedrawnaboutindividuals.Ifapaygapisidentified,thereisnodutytotakestepstoclosethegap.

Natureofobligation:Payequityauditing:

No.

Natureofobligation:Payequitycertification:

No.

Natureofobligation:Diversityrequirement:

No.

Enforcementbody:

LabourCourt.

Timeframeforobligation:

Everytwoyears.

Penaltyfornon-compliance:

Yes.TheworkscouncilorindividualemployeesmaybringaclaimtotheLabourCourtwithinthreeyearsrelatingtotheprovisionofthereport.Employee

representativesandindividualemployeesareobligedtokeepthereportconfidential.Ifanemployeebreachesthedutyofconfidentiality,theemployeecanbefined(uptoEUR360).

Doesthepublicgetaccesstothereporting/certification/auditing/access?

No.Internally-Reporthastobepublishedtotheemployees’representationbodyor,ifnone,bypresentingitinaroomeasilyaccessibletoemployeesfollowedbyanoticecontaininginformationonwheretofindthereport.

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WhoisProtected?

Gender

EmployeeSizeThreshold?

50ormoreemployees

BELGIUM

BEHIGH

Lawcitationforpayequityauditing/diversity/reporting:

PayGapLawof11April2022;RoyalDecreeof25April2014.ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Paydata/gapreporting:

Yes.50+:Ananalysisreportonthesalarystructuresofemployeeseverytwoyears.Thisanalysisreportshouldenableanassessmenttobemadeasto

whetherthecompanyhasagenderneutralremunerationpolicy.TheanalyticalreportshouldbedraftedonthebasisoftheformsincludedintheRoyal

Decreeof25April2014.Whenemployerhasmorethan100employees,acomprehensivereportmustbeissued,inlinewithatemplateprovidedbythe

laborauthorities.(Whentheemployerhasbetween50and100workers,amoreconcisereportmustbeissued,inlinewithatemplateprovidedbythelaborauthorities).Oncetheanalyticalreporthasbeendraftedandcommunicatedtotheworkscouncil(orinabsencethereof,withthetradeuniondelegation),itisuptotheworkscounciltodecidewhetherornotitisappropriatetodraftanactionplanforensuringaremunerationstructureindependentofgender.Incompanieswhohavetodraftananalyticalreportbutdonothaveaworkscouncil,thisdecisionshouldbetakenbytheuniondelegationinconsultationwiththeemployer.(donotaddressthecourseofactionifuniondelegationandtheemployerdisagree).

Natureofobligation:Payequityauditing:

No.

Natureofobligation:Payequitycertification:

No.

Natureofobligation:Diversityrequirement:

No.

Enforcementbody:

LabourCourt.

Timeframeforobligation:

Everytwoyears.

Penaltyfornon-compliance:

Yes.Anemployerwhofailstodrafttherequiredanalyticalreport,canbeimposedwithasanctionleveltwoundertheSocialCriminalCode(i.e.afineofuptoEUR4.000),tobemultipliedbythenumberofworkersinvolved(subjecttoacapof100workers).Thesamesanctioncanbeimposedonamemberoftheworkscounciloruniondelegationwhoillegallydisclosesthecontentoftheanalyticalreportoutsidethecompany.

Doesthepublicgetaccesstothereporting/certification/auditing/access?

No.Internally-Reporthastobecommunicatedanddiscussedwiththeworkscouncil,orifnone,withthetradeuniondelegation.

BULGARIA

BGLOW

Lawcitationforpayequityauditing/diversity/reporting:

ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Payequityauditing:

SeeGeneralEUobligationsundertheCSRD.

CROATIA

CRLOW

Lawcitationforpayequityauditing/diversity/reporting:

ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Payequityauditing:

SeeGeneralEUobligationsundertheCSRD.

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CYPRUS

TOC

CRLOW

Lawcitationforpayequityauditing/diversity/reporting:

ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Payequityauditing:

SeeGeneralEUobligationsundertheCSRD.

CZECHREPUBLIC

CZLOW

Lawcitationforpayequityauditing/diversity/reporting:

None.ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Payequityauditing:

FuturePossibilities-StateLabourInspectionadoptedactionplan2021withintentiontotaketargetedactiontodecreasethegenderpaygap(willconductatleast48inspectionsin2021).Inaddition,the“22PercenttoEqualityProject,”afive-yearprojectoftheMinistryofLabourandSocialAffairs,willfocusonsolvingtheproblemofunequalpayforwomenandmen.

DENMARK

DKHIGH

EmployeeSizeThreshold?

35orormoreemployees,andatleast10employeesofeachgenderwiththesameworkfunction

WhoisProtected?

Gender

Lawcitationforpayequityauditing/diversity/reporting:

EqualPayAct.ExpectedtopassimplementinglegislationfortheCSRDin2023.

Natureofobligation:Paydata/gapreporting:

Yes.SendinformationregardingpaytoStatisticsDenmark,whothenprovidetheemployerwithgendersegregatedpaystatisticsonceayear.Thestatisticsshowthepercentagedifferencebetweenthesalaryofmenandwomenineachemploymentcategorywithatleast10womenand10men.Byagreement

withemployeerepresentatives,employerscanchoosetomakeastatementonequalpayinsteadofprovidingtheequalpaystatistics.

Thestatementmustcontain:1)adescriptionoffactorsthathaveaninfluenceontheremunerationofmenandwomenatthecompany;2)aplanforhowthecompanyintendstopreventorreducethepaygapbetweenmenandwomen;and3)afollow-upprocedure.Thereisnomandatoryobligationtoclosethegap;however,thestatisticsmaygiveanindicationthattherearegroundsforlegalproceedingsagainsttheemployerforviolationoftheEqualPayAct.

Natureofobligation:Payequityauditing:

No.

Natureofobligation:Payequitycertification:

No.

Natureofobligation:Diversityrequirement:

No.

Enforcementbody:

StatisticsDenmark;TheDanishInstituteofHumanRights;DanishBoardofEqualTreatment:Tofurthertheequaltreatmentofallpeopleregardlessofgender,raceorethnicorigin,anactioncanbebroughtbeforetheDanishBoardofEqualTreatmentbytheDanishInstituteofHumanRights.

Timeframeforobligation:

Annual.

Penaltyfornon-compliance:

Yes.IfanemployerfailstoreporttoStatisticsDenmark,theymustthenproducetheirownstatisticsonequalpay.Ifanemployerfailstocomplywiththeserulestheymayalsobesubjecttoafine.

Doesthepublicgetaccesstothereporting/certification/auditing/access?

No.Internally-reporthastobecommunicatedanddiscussedwiththeworkscouncil,orifnone,withthetradeuniondelegation.

©2023Trusaic|UpdatedApril2023