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Approval Due Diligence Governance Other Record Keeping Reporting Stakeholder Engagement

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Regulation-wide (no rule set) Individual right to information for employees at employers with >200 employees Voluntary in-company pay review procedure for private employers with more than 500 employees In-company pay review may be centralised by controlling company for group companies Equality and pay equity report obligation for tariff-bound or tariff-applying employers with >500 employees (five-year cycle) Equality and pay equity report obligation for other employers with >500 employees (three-year cycle)

Employers must not agree or pay a lower wage for equal or equivalent work because of the sex of the employee than is paid to an employee of the other sex, and must take necessary measures, including preventive ones, to protect employees from sex-based pay discrimination.

Arbeitgeber dürfen für gleiche oder gleichwertige Arbeit wegen des Geschlechts kein geringeres Entgelt vereinbaren oder zahlen als bei Beschäftigten des anderen Geschlechts, und müssen die erforderlichen Maßnahmen, einschließlich vorbeugender Maßnahmen, treffen, um Beschäftigte vor Entgeltbenachteiligung wegen des Geschlechts zu schützen.