Gender pay gap rules in detail
All companies who are required to make a social balance sheet (i.e. an annual accounting document), must split salary data in this sheet based on gender.
Companies who employ at least 50 people on average must also produce a report every two years, share it with the works council (or trade union if no works council) and discuss it in a meeting. The report must contain more data if the employer has at least 100 people on average on its books. If the works council or trade union believes there should be an action plan, they can suggest this.
Note that failure to produce a wage gap report attracts a social criminal sanction at level 2 (i.e. a criminal fine of EUR 400 to 4,000 per person involved) or an administrative fine of EUR 200 to 2,000 EUR if no criminal sanction is imposed. Salary discrimination based on gender as such, is not criminally sanctionable.
Author: Claeys & Engels
Date: December 2018