Create and publish a report on equality and equal pay

Under certain conditions, as a private employer, you must prepare and publish a report on equality and equal pay.

As an employer, you are obligated to treat all employees according to the same principles and not to discriminate against anyone based on gender. If you generally have more than 500 employees and are required to prepare a management report under the German Commercial Code (HGB), you must periodically prepare and publish a report on equality and equal pay.
In the report, you must outline what measures you are taking:

1. to promote the equality of women and men and their impacts, as well as
2. to achieve equal pay for women and men.

If you do not take any measures, you must justify this in the report. Measures that you can specify include, for example:

• Measures to promote women in leadership positions,
• Training measures on non-discriminatory personnel selection,
• AGG training courses on equal treatment and gender equality, 
• measures for better work-life balance and measures that enable flexible working (home office, telecommuting) or.
• Measures you are taking specifically to establish equal pay (for example, conducting an internal audit procedure for your establishment/company)

Furthermore, you must provide a breakdown by gender:

• the average total number of employees and
• the average number of full-time and part-time employees.

How often you need to publish the report depends on whether your company is bound by collective agreements or applies them or not:

• tariff-bound or tariff-applying: every 5 years
• non-unionized or non-collective-bargaining: every 3 years

You must attach the report to the next management report and publish it in the Federal Gazette.
 

You must prepare the report on equality and equal pay in writing.

• Please create the report independently in accordance with the specifications of the Pay Transparency Act.
• Publish the report in the Federal Gazette.