Every private and public employer within a federally regulated industry with more than 10 employees is required to establish and post a pay equity plan. Some may be required to form a Pay Equity Committee.  Employers must publish and make the pay equity plan available to its employees and remind employees of their right to provide comments on the pay equity plan. 

The federal deadline for completing and posting the plan is September 3^rd, 2024. 

If the pay equity plan identifies gaps in pay, employers will be required to make compensation increases to the impacted employees. 

The first batch of employers subject to the requirements must file their first statement on the pay equity plan with the Pay Equity Commissioner by June 30^th, 2025.

Employers are required to update their pay equity plan at least every 5 years. The first update must be posted by September 4^th, 2029. 

Canadian pay equity legislation is focused on correcting wage disparities in jobs mainly occupied by women. Legislation therefore focuses on job classes rather than on individual workers. 

Legislation also exists in Canadian provinces where regulations vary. 

For instance, Ontario requires ongoing maintenance of pay equity plans, while Quebec requires plans to be reevaluated every five years. 

Penalties: The maximum administrative monetary penalty for non-compliance is $50,000 depending on the type and size of the employer.

Public and private employers with 30 or more employees must prepare a gender equality plan which must include a pay survey. Plans must be prepared at least every two years. The plans are internal workplace documents which are not required to be published or reported to a government agency. employees must be informed about the plans and any updates to them. The gender equality plan may be incorporated into a personnel and training plan or an occupational safety and health action plan.

All organizations comprising 50 or more employees must publish their gender equality index every year by March 1^st

Employers with 1,000 or more employees for more than three consecutive years must calculate and publish gender pay gaps among executive managers and members of governing bodies by March 1^st.

Each year, on March 1st, employers with 50 or more employees must publish on their website their overall score of their ''professional equality index" (also referred to as '"gender equality index"), as well as the scores obtained for each of the 4 (for employers with fewer than 250 employees) or 5 indicators. This information must remain online at least until the publication of the following year's results.

There are 4 to 5 indicators depending on the company size, where it has more than 250 employees or not:

• Pay gap between men and women
• Gap between salary increases between men and women
• Gap between rate of promotions of men and women (additional indicator only for companies with more than 250 employees)
• Number of women who received a salary increase when returning from maternity leave
• Number of women in the top 10 wage earners
• Companies with more than 1,000 employees must also calculate the gender statistics for top executives and members of governing bodies.

Penalties: Non-compliant employers that fail to post their index on their website, fail to set targets for progress for each of the indicators if applicable, or fail to improve their annual indicators after having an overall score of less than 75 points for 3 years, may be subject to a financial penalty of up to 1% of the company's payroll.

Germany currently has one of the highest gender pay gaps in the EU, at 18%.

Every 3 to 5 years, employers, depending on their size and unionization of their employees, are required to conduct gender equality and equal pay reports. An optional internal pay audit (''internal company evaluations") for certain groups of employers also exists.

Right to information: Employers with 200 or more employees must provide information on the criteria for determining employee pay on request.

Pay reporting: Employers with a workforce of more than 500 employees, and who are required to file a management report under the German Commercial Code Sections 264 and 289 are required to report on gender equality and equal pay. They may, but are not required to, conduct a review to ensure they are taking measures to ensure pay equity.

The Republic of Iceland became the first country in the world to require companies to pay all employees an equal salary for jobs of equal value or under the same roles, regardless of their gender, ethnicity, or sexuality.

The Act on Equal Status and Equal Rights Irrespective of Gender (Act), effective January 1, 2018, states women, men, and persons whose gender is registered as neutral in Registers Iceland shall be paid equal pay and enjoy equal terms of employment for the same jobs or jobs of equal value. 

Companies and institutions (collectively referred to as employers) with an average of 25 or more employees on an annual basis within a calendar year must showcase their compliance with the Act by acquiring an equal pay certification following a certification body's audit of the employer's equal pay system. 

With exception to certain public state-owned companies, employers with an average of 25 to 49 employees can choose to either undergo an equal pay certification or receive an equal pay confirmation from the Directorate of Equality if documentation confirms compliance with the Act. The equal pay confirmation is renewed every 3 years.

Employers with 25 or more employees shall establish a gender equality plan or mainstream gender equality perspectives in their personnel policies which shall specifically include how the employer will achieve equal pay. Gender equality plans and gender equality perspectives must be reviewed every 3 years and approved by the Directorate of Equality.

Penalties: non-compliant employers may be subject to monetary fines up to ISK 50,000 per day (approximately US $350) until compliance is met.

Indian pay data reporting requirements are limited. The Indian Equal Remuneration Act (Act), 1976, requires equal pay to men and women for the same work or work of a similar nature.

Employers are required to maintain registers and other documents containing information on their workers, including, but not limited to, base pay and other compensation, the number of women and men employed, and the job classifications.

The Indian Code on Wages, 2019, also prohibits pay discrimination on the grounds of gender with respect to same work or work of similar nature carried out by employees.

The Act does not specify any reporting dates. It requires every employer to maintain registers and other documents in relation to their workers.

Penalties: Fines of up to 10,000 rupees (approximately US $120), and/or prison terms of up to 1 month can be applied to employers who omit or fail to maintain a register or other documentation in relation to employees, or omit or fail to produce a register, muster roll or other documents relating to employment of workers.

Since 2022, the Gender Pay Gap Information Act requires employers with 250 or more employees to publish their employee gender pay gap information annually. Based on the phased in applicability of these requirements, employers with 150 or more employees shall comply starting June 1, 2024, and employers with 50 or more employees shall comply starting June 1, 2025. Employers with fewer than 50 employees are exempt.

The gender pay gap information shall be calculated and published each year, no later than December.

Employers must report on employee:

• Mean hourly remuneration gap
• Median hourly remuneration gap
• Mean bonus remuneration gap
• Median bonus remuneration gap
• Mean hourly remuneration gap of part-time employees
• Median hourly remuneration gap of part-time employees
• Mean hourly remuneration gap of temporary employees
• Median hourly remuneration gap of temporary employees
• Percentage of male employees who were paid bonus remuneration and percentage of female employees who were paid bonus remuneration
• Percentage of male employees who received benefits in kind and percentage of female employees who received benefits in kind
• Percentage of males and females when divided into four quartiles ordered from lowest to highest pay

  • Lower remuneration quartile pay band
  • Lower middle remuneration quartile pay band
  • Upper middle remuneration quartile pay band
  • The upper remuneration quartile pay band

Penalties: An employee who claims that their employer has failed to comply with publishing gender pay gap information may complain to the Workplace Relations Commission ("WRC"). The WRC will investigate the complaint to ensure compliance. There is no provision for financial compensation to the employee or a fine for finding of non-compliance.

Companies with more than 300 full-time employees are required to disclose the gender pay gap within three months of their fiscal year-end. The pay gap analysis must present differences in annual average wages by gender for the total employee population, as well as for specific groups of employees.

Companies must also produce an action plan which is intended to improve gender equality. 

Norwegian employers are required to conduct a pay equity analysis every 2 years. This applies to:

• All public employers regardless of size
• Private employers that ordinarily employ more than 50 people
• Private employers that ordinarily employ between 20 and 50 people if requested by the employees or employee representatives

Employers must submit a statement annually as part of their annual report, or another public document. Annual reports must identify any risk of discrimination or other obstacles to achieving pay equity, analyze the cause of those risks, implement measures to correct any issues, and evaluate the results. 

In order to investigate whether there is a risk of discrimination or other obstacles to gender equality, the pay equity analysis shall consider wage conditions based on gender and the use of  involuntary part-time work (part-time work where the job holder wants and is available to work more).

Companies, ministerial departments, and public bodies (employers) with 50 or more employees must prepare an equality plan along with any workers' legal representatives. The equality plan must be publicly registered. The plan must include a remuneration audit. New equality plans are required every four years. 

In addition to the remuneration audit, all employers regardless of size must establish and report on a Remuneration Register, including public administration organizations. If the Remuneration Register indicates a pay gap higher than 25%, employers must justify that the difference is not due to gender. Renumeration registers should be reviewed annually. 

Penalties: Breaches of equal treatment, including discriminatory pay between men and women, are considered a "very serious infringement". If the conduct constitutes a "serious violation," the potential monetary penalties range from €626 to €187,515 (approximately US $683 - $204,679). Additional sanctions may apply. 

All employers must carry out annual compensation mapping analysis but only employers with 10 or more employees must document it. Employers with more than 25 employees must also report: 

• Measures to close the gender pay gap and include implementation plans (within three years)
• The annual or monthly cost of closing the gender pay gap
• A report on the progress made in the previous 12 months

Penalties: Non-compliant employers may be ordered by the NDO (Non-Discrimination Ombudsman) to fulfill its obligations subject to a financial penalty. A decision to order a financial penalty may be appealed to the Board Against Discrimination. 

Organizations with more than 100 employees at the beginning of a year must conduct an internal equal pay analysis for that year. This refers to salaried employees. The wage equality analysis requirement is for a limited term of 12 years. It is in force until June 30, 2032. The analysis must be repeated every 4 years if companies cannot demonstrate equal pay between women and men. Once the analysis demonstrates equal pay, employers are exempt from further reporting.

The first batch of employers subject to this Act must carry out an equal pay analysis by June 30, 2021, have the results verified by an independent body by June 30, 2022, and present them to staff and shareholders no later than June 30, 2023.

Pay data reporting is mandatory for employers with 250 or more employees. Such employers must provide annual public reports on key gender pay gap metrics: 

• Percentage of men and women in each hourly pay quarter
• Mean and median gender pay gap using hourly pay
• Percentage of men and women receiving bonus pay 
• Mean and median gender pay gap using bonus pay

Gender pay gap reporting must be submitted by March 30^th for most public authority employers and by April 4^th for private, voluntary and all other public authority employers.