Pay Transparency in Progress

Annex D. Required content in private sector pay reporting

Table A D.1. Required content in private sector pay reporting

Summary of OECD countries’ pay reporting requirements in countries with mandatory reporting in the private sector, July/August 2025

Country	Pay information to be reported	(Y/N) Pay information further disaggregated by:						Non-pay reporting requirements (Table 3.5) (Y/N)	Follow-up mechanism (Y/N)
		Job category	Seniority	Education	Ethnicity	Age	Other
Austria	By gender: mean or median wages.	Y	N	N	N	N	By remuneration or salary group scheme.	Y	N
Australia	For all employees: annualised, full-time equivalent salaries, both: (1) base salary (earnings before tax, including salary sacrificed items and excluding superannuation and other payments/benefits) (2) total remuneration (base salary plus all bonuses, allowances, superannuation, and other payments).	Y	Y	N	N	N*	By employment status and type, graduate or apprentice status, and primary work location (postcode).1 *Collection of age data paused in 2025 and will resume again in 2026.	Y	N
Belgium	By gender: wages, benefits, employer’s contributions for extra-legal insurance, and other extra-legal benefits.	Y	Y	N	Y	N	N	Y, but part of a different measure	If there is a gender gap within the company, an action plan can be put in place (not mandatory).
Canada2	Employment Equity Act (EEA): Gender gap in mean and median hourly pay, bonus pay, and overtime pay. Note that only gaps are reported, not mean or median remuneration by gender. PEA: Compensation (including salaries, vacation pay, bonuses, and contributions to pension funds) of predominantly female job classes are compared to that of predominantly male classes.	Y	N	N	EEA: Y, Aboriginal and non-Aboriginal people PEA: N	N	EEA: By industrial sector, region, and disability and (visible) minority status. PEA: N	EEA: Y PEA: N	Y
Chile	Gender gap in mean gross basic salary (reported as a ratio; the salary of female executives and workers over that of male executives and workers)	Y	N	N	N	N	By level of responsibility.	Y	N
Denmark	By gender: mean pay (including basic salary and other cash or in-kind benefits).	Y	N	N	N	N	N	Y, but part of a different measure	N
Finland3	Finland requires showing that mean salaries (including basic salary and variable component such as bonuses) are equal. These mean values can be expressed either in euros or as women’s mean wages as a percentage of men’s mean wages.	N	N	N	N	N	It is not specified how pay information should be disaggregated. Only that it needs to be disaggregated. Important factors when comparing jobs are quality and content of work tasks, competence, responsibility, workload and working conditions.	N	Y
France	Gender gap in mean pay, including ordinary basic or minimum wage or salary and all other benefits and accessories paid (results in a score out of 40 points). Four other non-pay indicators collectively result in a score out of 60 points.	Y	N	N	N	Y	N	Y	Y
Iceland	By gender: mean fixed salary, fixed additional payments and all extra payments.	Y	N	N	N	N	N	N	Y
Ireland	Gender gaps in mean and median hourly wage pay. Data on bonus pay reported separately.	N	N	N	N	N	By part-time and temporary contract status.	Y	Y
Israel	Gender gap in mean pay, as percentage. Employers must also provide employees information about the pay level they belong according to job type or ranking, and the gender pay gap in that group.	Y	Y	N	N	N	By salary class and hours worked.	Y	Y
Italy	By gender: annual gross overall remuneration (basic salary plus any additional amounts paid to the employee) at the beginning and at the end of the reporting period. Additional amounts are also reported separately.	Y	N	N	N	N	By occupation	Y	N
Japan	Gender gap presented as the proportion of female workers’ annual salary (including benefits, allowances, and bonuses) relative to that of male workers. Severance pay and commuting allowance can be excluded at the discretion of each employer.	N	N	N	N	N	By regular workers v. non-regular worker status.	Y	Y
Korea	Aggregate gender gap in yearly mean pay (including basic salary, bonuses and allowance paid)	N	N	N	N	N	N	Y	Y
Lithuania	By gender: mean pay (including bonuses).	Y	Y	Y	N	N	By type of employee, job position, and salary class.	Y	N
Norway	By gender: ordinary remuneration (including various supplements, e.g. hourly wages, piecework wages, bonuses, overtime, free telephone/car/newspaper subscription, occupational pensions). It is optional to report the pay gap in kroner or a percentage.	Y	N	Y	N	N	By effort, level of responsibility and working conditions.	Y	Y
Portugal	For all employees: monthly basic pay (gross pay for normal hours of work), regular and non-regular benefits, and overtime pay, as well as the mechanism of wage bargaining.	Y	Y	Y	N	Y	By region.	Y	Y
Spain	By gender: mean and median salary (broken down by base compensation, supplements, and non-wage payments).	Y	N	N	N	N	N	Y	Y
Sweden	Not specified which statistics need to be reported. The employer is to annually survey 1. provisions and practices regarding pay and other terms of employment that are used by the employer, 2. pay differences between women and men performing work that is to be regarded as equal or of equal value. Company car, housing or travel benefits and the like that constitute salary must be included in the employer’s survey.	N	N	N	N	N	Sweden has a particular approach to the assessment of whether existing pay differences are directly or indirectly associated with gender.	Y	Y
Switzerland	Beyond pay, it is not specified which variables must be included. The federal government provides a free analysis tool, Logib. Under Logib module 1 (recommended for employers with 50 or more employees), for all employees: monthly/hourly basic pay, allowances, bonuses and other special payments benefits, and overtime pay.	Y, Under Logib module 1	Y, Under Logib module 1	Y, Under Logib module 1	N	N	Logib module 1 disaggregates gender gaps further by education, seniority, potential work experience, level of qualifications and professional position.	Y, but part of a different measure	The law does not provide for any follow-up other than repeating the analysis (cf. 20‑21). It is the responsibility of the employees, shareholders of listed companies and the social partners to ensure a follow-up. However, experience shows that companies often voluntarily carry out an initial analysis and make corrections on a regular basis.
United Kingdom	Gender gaps in mean and median pay and bonuses.	N	N	N	N	N	N	N	N

Note: Table summarises the content required in company pay reporting requirements in countries with such requirements.

1. In Australia, workplace location refers to a physical location under the control of an employer, and not a remote workplace such as a home address.

2. Canada’s pay reporting regulation is two‑fold. The Employment Equity Act applies to federally regulated-private sector employers, and the Pay Equity Act applies to federally regulated employers in both the private and public sectors.

3. For more information on Finland’s measures refer to https://julkaisut.valtioneuvosto.fi/bitstream/handle/10024/75131/Act_on%20Equality_between_women_and_men_2015_FINAL.pdf?sequence=1.

Source: Updated from OECD (2023[1]), based on 2025 OECD Pay Transparency Questionnaire.

References

[1] OECD (2023), Reporting Gender Pay Gaps in OECD Countries: Guidance for Pay Transparency Implementation, Monitoring and Reform, Gender Equality at Work, OECD Publishing, Paris, https://doi.org/10.1787/ea13aa68-en.