Title page 1

Contents 6

Foreword 4

Acknowledgements 5

Executive summary 9

1. Pay transparency in progress 11

1.1. Progress in closing the gender pay gap remains painfully slow 12

1.2. The principle of equal pay for work of equal value is a cornerstone of gender equality in the labour market 15

1.3. Pay transparency tools are increasingly popular, with approaches evolving rapidly 16

1.3.1. Public support for pay gap reporting 16

1.4. Pay transparency systems are in transition 19

1.4.1. Looking back: Recent trends in pay gap reporting 20

1.4.2. Looking ahead: Planned developments in pay transparency across the OECD 23

1.5. Well-designed pay transparency measures can narrow pay gaps 26

1.5.1. Evidence on the effectiveness of pay gap reporting 27

1.5.2. Evidence on equal pay audits reveals potential but also highlights implementation challenges 29

1.5.3. New evidence on other pay transparency measures 30

1.5.4. Implementation features have implications for the effectiveness of pay transparency measures 31

1.6. Key findings and policy recommendations for governments 32

References 33

Notes 36

2. Gender-neutral job evaluation and classification 38

2.1. What are gender-neutral job evaluation and classification systems? 39

2.2. Job evaluation systems help assess and compare the value of diverse work 42

2.2.1. Institutional mechanisms: How to embed requirements for gender sensitivity in job evaluations? 43

2.2.2. Which gender-neutral criteria are used to assess the value of work? 45

2.2.3. Some countries have assessed job evaluation systems 50

2.3. Gender-neutral job classifications are not (yet) the norm 53

2.3.1. Transparency requirements make pay determination criteria visible to workers 56

2.4. Countries are supporting employers in conducting job evaluations and classifications 59

2.4.1. Analytical tools and toolkits can streamline job evaluation 61

2.4.2. Governments provide methodological guidance for job evaluations 64

2.4.3. Countries deliver capacity-building through training, support and sectoral engagement 65

2.4.4. Specific initiatives combat systematic undervaluation of female-dominated work 66

2.4.5. Countries are developing new job evaluation frameworks and adjusting existing ones 67

2.5. The EU Pay Transparency Directive drives convergence on job evaluation and classifications 68

References 71

Notes 73

3. Pay transparency in the OECD: An overview 74

3.1. Pay gap reporting is set to become the norm across OECD countries 76

3.2. Coverage: Who reports, and when? 80

3.2.1. Firm size thresholds 80

3.2.2. Worker inclusion rules 80

3.2.3. Other criteria for determining eligibility 81

3.2.4. Reporting frequency 81

3.2.5. Coverage gaps persist 81

3.3. Content: What do companies need to report? 83

3.3.1. What are employers required to report? 83

3.3.2. Some countries are expanding the breadth of reporting 85

3.4. Pay auditing: Must companies analyse or address pay inequalities? 85

3.4.1. When do companies need to conduct a pay audit? 86

3.4.2. What are companies required to do as part of the pay audit? 87

3.5. Communicating requirements and results: How to drive impact? 87

3.5.1. Proactive outreach can improve employer awareness 87

3.5.2. Direct worker communication can facilitate action on pay inequities 88

3.5.3. Public disclosure can drive accountability and help reduce pay gaps 89

3.6. Oversight: How do countries ensure compliance? 91

3.6.1. Compliance monitoring is common across countries, but intensity varies 91

3.6.2. The focus of compliance monitoring - what is monitored - varies across countries 96

3.7. Driving efficiency: How are countries leveraging digital tools and data? 97

3.7.1. How are digital tools and data used to support reporting? 97

3.7.2. Administrative data holds untapped potential to reduce administrative burden for employers 98

3.8. Pre-employment salary transparency 99

3.8.1. Salary transparency in job advertisements - theory and evidence 99

3.8.2. A handful of countries mandate salary transparency in job ads 102

3.8.3. Monitoring compliance with salary transparency requirements 106

3.8.4. Public sector and sub-national salary transparency requirements 107

3.8.5. Can employers request or consider information on a candidate's salary history during recruitment? 108

3.8.6. Few OECD countries explicitly mandate gender-neutral language in job advertisements 109

3.8.7. What other steps are being taken to promote salary transparency prior to employment? 110

References 110

Notes 114

4. Pay transparency in practice: OECD case studies 117

4.1. Introduction and overview of the case studies 119

4.2. Pay transparency in Belgium 122

4.2.1. Comparing the value of work: Gender-neutral job evaluation and classification 122

4.2.2. Gender pay gap reporting 126

4.2.3. Salary transparency prior to employment 130

4.3. Pay transparency in France 130

4.3.1. Comparing the value of work in the private sector: Gender-neutral job evaluation and classification 130

4.3.2. Gender pay gap reporting 134

4.4. Pay transparency in Portugal 139

4.4.1. Comparing the value of work: Gender-neutral job evaluation and classification 139

4.4.2. Gender pay gap reporting 142

4.5. Pay transparency in Spain 147

4.5.1. Comparing the value of work: Gender-neutral job evaluation and classification 147

4.5.2. Gender pay gap reporting 151

4.5.3. Salary transparency prior to employment 155

References 155

Notes 157

Annex A. Overview of measures to help employers or social partners implement gender-neutral job evaluation and classification schemes 160

Annex B. Key actors involved in the definition and implementation of changes related to the EU Pay Transparency Directive 177

Annex C. Information about pay reporting measures in the public and private sectors 180

Annex D. Required content in private sector pay reporting 186

Annex E. Job classification systems required or suggested to be used in private sector gender pay reporting 191

Table 1.1. High-level summary of developments in national pay gap reporting systems, OECD countries with mandatory gender pay gap... 21

Table 2.1. Country-specific gender-neutral criteria for assessing work value 48

Table 2.2. Criteria to determine workers' pay, pay levels and pay progression: Information to workers 57

Table 2.3. EU countries will introduce changes to job evaluation and classification to implement the EU Pay Transparency Directive 69

Table 3.1. Overview of country approaches to monitoring and/or enforcing compliance with pay gap reporting requirements, OECD countries... 94

Table 3.2. Type of salary information required, OECD countries mandating inclusion of salary information in private sector job advertisements,... 104

Table 3.3. Posts to which requirements apply, OECD countries mandating inclusion of salary information in private sector job advertisements,... 106

Table 3.4. Enforcement mechanisms for non-compliance, OECD countries mandating inclusion of salary information in private sector job... 106

Table 4.1. Pay and non-pay information required to be reported by affected private sector companies in Belgium 127

Table 4.2. Professional Inequality Index information required to be declared by affected employers 136

Table 4.3. Non-pay information required to be submitted by employers with 50 or more employees 136

Table 4.4. Companies receive gender-disaggregated pay and non-pay information annually 143

Table 4.5. Categories, weightings and factors in Spain's gender-neutral job evaluation tool 149

Table 4.6. Pay reporting requirements for private sector companies in Spain 152

Boxes 18

Box 1.1. The 2025 OECD Pay Transparency Questionnaire 18

Box 1.2. Implementation of the EU Pay Transparency Directive 23

Box 1.3. Pay transparency in institutional settings: Evidence from universities 28

Box 2.1. EU Pay Transparency Directive: Job evaluation and classification requirements 41

Box 2.2. Lessons from Sweden's gender-neutral job evaluations as part of its pay audit process 52

Box 2.3. EU-wide guidelines on gender-neutral job evaluation and classification: Step-by-step toolkit 60

Box 2.4. Switzerland's Logib: A pioneering gender pay gap analysis tool 63

Box 2.5. BE-MAGIC project: Supporting the EU Pay Transparency Directive implementation 66

Box 3.1. Evidence on salary transparency: Experience from Austria and beyond 101

Box 3.2. Will the EU Pay Transparency Directive drive greater transparency in job advertisements? 103

Box 3.3. Disclosure of non-pay information in job advertisements could help to promote gender equality 105

Box 4.1. A 12-criteria control instrument to assess gender neutrality 123

Box 4.2. The Belgian "Checklist Gender neutrality in job evaluation and classification" 124

Box 4.3. France's "Guide for Taking Gender Equality between Women and Men into Account in Job Classification Systems" 132

Box 4.4. Portugal's Guide for Job Evaluation, based on objective criteria common to men and women 141

Box 4.5. Spain's gender-neutral job evaluation tool 149

Table A A.1. Overview of measures to help employers or social partners implement gender-neutral job evaluation and classification schemes 160

Table A B.1. Key actors involved in the definition and implementation of changes related to the EU Pay Transparency Directive 177

Table A C.1. Summary of OECD countries' pay reporting rules in countries with mandatory reporting in the private sector and/or public sector,... 180

Table A D.1. Required content in private sector pay reporting 186

Table A E.1. Job classification systems required or suggested to be used in countries where gender pay gaps or gendered pay information... 191