Remuneration audit

The purpose of the remuneration audit is to obtain the necessary information to check whether the company’s remuneration system, in a transversal and comprehensive manner, complies with the application of the principle of equality between men and women in terms of remuneration. 

The performance of a pay audit is a requirement for all companies with more than 250 employees, and for those which, according to the deadlines established by RDL 6/2019, are obliged to implement an Equality Plan. From March 2022, all companies with more than 50 employees.

* The pay audit will be included in the Equality Plan and will be valid for the duration of the equality plan of which it forms part.

Remuneration register 

• This is mandatory for all companies, regardless of their size. 
• It should cover the entire workforce, including management and senior management. 
• It must include the average values of salaries, salary supplements and non-wage payments and extra-ordinary payments. Broken down by sex and distributed in accordance with art. 28.02 of the Workers’ Statute. 
• Reference time period: 1 year.

Content of the Remuneration Audit 

1- Diagnosis of the remuneration situation

• Job evaluation: global estimate of all the factors that are or may be present in a job. 

The purpose of job evaluation is to make an overall estimate of all the factors that are or may be present in a job, considering their incidence and allowing a numerical value or score to be assigned to it. The assessment factors must be considered objectively and must be necessarily and strictly linked to the performance of the work activity. 

The assessment must refer to each of the tasks and functions of each job in the company, provide confidence in its results and be appropriate to the sector of activity, type of organisation of the company and other characteristics that may be significant for these purposes, regardless, in any case, of the type of employment contract under which the jobs are to be filled. 

• Verification of the relevance of other factors: triggers of the pay gap. 

Identification of deficiencies or inequalities that may be observed in the design or use of reconciliation and co-responsibility measures in the company, or difficulties that workers may encounter in their professional or economic promotion derived from other factors such as discretionary company actions in terms of mobility or unjustified availability requirements. 

2- Action Plan

• Determination of objectives, actions, timetable and those responsible for implementation and monitoring. 
• Monitoring and implementation system. 

The company must establish an action plan for the correction of pay inequalities, with the determination of objectives, specific actions, timetable and person(s) responsible for its implementation and monitoring. The action plan must contain a system for monitoring and implementing improvements based on the results obtained. 

In order to provide a greater guarantee and solvency to the diagnosis carried out, and to ensure compliance with the requirements set by the Royal Decree on remuneration audits, EQA offers an audit service by an independent third party. 

Frequently Asked Question

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