Global gender pay gap reporting comparative table

Country

Company threshold

Reporting requirements

Publishing requirements

Frequency of reporting (years)

Key dates

Third party review

Consequences for non-compliance

Austria

150+

Income report including number of women and men in each occupational group.

Median or average remuneration of women and men in each group.

For internal use only and must be kept confidential.

Must be made available to works council, or in a room in the workplace accessible to all employees.

2

Income report must be submitted in the first quarter of the calendar year following the reporting year.

Must be submitted to the central works council or in the absence of a central works council, employees.

No penalty for non-preparation of report. However, the central works council (or in the absence of such, employees) may submit a claim to court if the report is not drawn up.

Australia

100+

Report containing set of gender equality indicators including equal remuneration and other benefits between women and men.

Information is collected by the Workplace Gender Equality Agency (WGEA).

Employer pay gap data will be published on the WGEA website from early 2024.

1

Report must be submitted between 1 April to 31 May.

Report is submitted to the WGEA.

Employers must inform their employees, shareholders and trade unions of the lodgement and allow access.

Employees and unions must be given the opportunity to make comments on the report to the employer or the WGEA.

Ineligibility for federal grants, financial assistance and governmental tender contracts.

Belgium

50+

Employers with 50-99 employees must conduct an analysis distinguishing between direct pay and benefits, and non-statutory benefits provided in addition to pay.

Sex-disaggregated data must be further broken down into length of service and level of qualifications/training.

Employers with 100+ employees must conduct a full analysis of the remuneration structure of the organisation including total amount spent on direct pay and benefits, non-statutory employers' social insurance contributions and other non-statutory benefits.

The employer must provide separate information for male and female employees, broken down by employee category, length of service and level of qualifications/training.

For internal use only and must be kept confidential.

Must be made available to works council, or trade union delegation.

2

Information must cover the two previous financial years. Within three months after the end of the second of these financial years, the employer must submit the analysis to the works council.

The employer must submit the analysis to the works council (or in the absence of a works council, the trade union delegation).

Fines

Israel

518+

Internal, personal and public reports containing breakdown of employee types and positions, segmented by gender.

Public report can be published on the company's website.

1

Report must be published no later than 1 June.

No criminal liabilities or fines

Italy

50+

Equality report containing the number of female and male workers employed, the number of female workers who may be pregnant, the number of female and male workers who may have been employed during the year; the differences between the initial salaries of workers of each sex, the contractual classification and the function performed by each worker, the distribution of full-time and part-time contracts, the total remuneration paid, other salary components and indemnities including those linked to results, bonuses and any other benefits in kind or any other disbursements, etc.

Employers may choose to publish the report on their website if they wish.

2

Deadline is 30 April of the year following the expiry of each two-year period.

Report must be forwarded to company trade union representatives.

Exclusion from public tenders for public investments and administrative sanction.

Japan

300+

Report containing information on gender wage differences, i.e. average wages of female employees as the percentage of the average wages of male employees.

Must be published on employer's own website and a database operated by the Ministry of Health, Labour and Welfare.

The Minister of Health, Labour and Welfare may publicly disclose employers who did not disclose required information or disclosed false information and who did not comply with the recommendation for rectification by the Minister of Health, Labour and Welfare.

1

Employers are required to disclose the information within three months of the end of each business year.

No requirement to share the information with trade unions, employees or any other third party.

Fines and public disclosure of non-conforming companies.

Korea

300+

Report containing gender pay gaps, including basic salary, bonuses and allowance paid, plus the number of employees by job category and seniority.

Published in the official Gazette or on Ministry of Employment and Labour's website.

1

Information not available

Information not available

Information not available

Lithuania

20+

Average wages by occupational group and sex where there are more than two employees in the occupational group.

Published on governmental website.

1

Information not available

Information not available

Fines

UK

250+

Report containing the differences in the mean and the median hourly rates of pay between male and female employees, differences in the mean and median amounts of bonus paid to male and female employees in the year leading up to the snapshot date, the proportions of male and female employees who received bonus pay in the year leading up to the snapshot date, and

the proportions of male and female employees in each pay quartile as at the snapshot date (5 April).

Published on employer's website and uploaded to governmental site.

1

Figures must be based on the rates of pay in place on the snapshot date (5 April), and be published within 12 months of the snapshot date each year.

Employers do not need to present reports to works council or employee representatives.

Private and voluntary sector employers must include a written statement signed by an appropriate person confirming that the gender pay gap information they have published is accurate.

No specific penalties, however organisations may be subject to enforcement action by the Equality and Human Rights Commission, as well as increased scrutiny and adverse publicity.