Purpose
The skill prepares the reporting obligations, whose first deadline is 07.06.2027 — and whose data basis now must be built because the reporting covers the previous calendar year. It provides the seven indicators, the threshold and deadline matrix and the trigger for the joint pay assessment.
Inputs
- Number of employees (calculation method and reference date), group structure, establishments
- Pay data: basic pay, supplementary and variable components, allowances, benefits in kind
- Group formation: groups of workers doing equal or equivalent work
- Existing reports under Sections 21, 22 of the EntgTranspG and results of company review procedures
- Existing systems (HR, payroll) and their evaluability by gender and group
- Whether an implementing act has been promulgated and which monitoring body has been designated
Sub-agent architecture
The Researcher obtains Directive (EU) 2023/970, the EntgTranspG and the status of implementation including the designated monitoring body. The Drafter builds the indicator definition, the group formation and the timetable. The Reviewer checks thresholds, reference dates and whether the 5 percent threshold of Art. 10 is correctly linked to the six-month deadline.
Legal status. The reporting obligations under Art. 9 presuppose national implementation — the reporting channel, monitoring body and sanctions are determined by the German legislature. The implementation deadline expired on 07.06.2026 ; an implementing act must be checked against the Bundesgesetzblatt before any use
[unverifiziert – prüfen](/entgelttransparenz-eu:entgelttransparenz-umsetzungsstand).
Procedure
1. The seven reporting contents (Art. 9(1) of Directive (EU) 2023/970)
Employers shall provide the following information about their organisation:
| letter | Indicator |
|---|---|
| a | the gender pay gap |
| b | the gender pay gap in supplementary or variable components |
| c | the median gender pay gap (median) |
| d | the median gender pay gap in supplementary or variable components |
| e | the proportion of workers receiving supplementary or variable components |
| f | the proportion of workers in each pay quartile |
| g | the pay gap per group of workers, broken down by ordinary basic wage or salary and by supplementary or variable components |
Letter g is the most operationally demanding point: it requires a robust group formation according to equal or equivalent work — and precisely these groups later trigger Art. 10.
2. Thresholds and key dates (Art. 9(2) to (4))
| Employees | First time | Cycle |
|---|---|---|
| 250 or more | by 7 June 2027 | annually, in each case for the preceding calendar year |
| 150 to 249 | by 7 June 2027 | every three years |
| 100 to 149 | by 7 June 2031 | every three years |
| under 100 | no obligation under Art. 9; Art. 11 provides for support for employers with fewer than 250 employees | — |
Retrospective data burden: Anyone reporting in 2027 for calendar year 2026 needs the data for 2026 — that is, for a year that is already underway or has already ended when consulting begins. Data preparation is therefore the most urgent measure, regardless of the status of German implementation.
3. Joint pay assessment (Art. 10 of Directive (EU) 2023/970)
Employers subject to the reporting obligations of Art. 9 shall, in cooperation with the employee representatives carry out a joint pay assessment if all three conditions are met:
- a) The reporting reveals a difference in the average pay level between female and male employees of at least 5 percent in one group of employees;
- b) the employer has not justified this difference on the basis of objective, gender-neutral criteria;
- c) the employer has not corrected the unjustified difference within six months.
after the date of reporting. The six-month period is the actual steering instrument: between the report and the triggering of the joint assessment there is half a year in which the employer can either justify or correct . Both must be documented — the justification later becomes evidence in proceedings (/entgelttransparenz-eu:entgeltdiskriminierung-durchsetzung).
The assessment serves to identify, correct and prevent unjustified differences, and includes, among other things, under Art. 10(2):
- a) an analysis of the proportion of female and male employees in each group;
- b) information on the average pay levels as well as supplementary or variable components per group;
- c) further elements referred to in Art. 10(2), including remedial measures.
4. Relationship to applicable German law
| Instrument | Provision | Relationship |
|---|---|---|
| Report on equality and pay equity | §§ 21, 22 EntgTranspG — employers subject to management report requirements with generally more than 500 employees | different addressee group, different content; is superseded by the implementation |
| Company review procedure | §§ 17 to 20 EntgTranspG — request to private employers with more than 500 employees to review voluntarily | in substance the predecessor of the joint pay assessment, but voluntary |
The Directive turns the voluntary review procedure into a conditional obligation and lowers the threshold considerably. Anyone operating a review procedure under §§ 17 et seq. EntgTranspG today is thereby building the basis for Art. 10.
5. Data model and governance
In practice, data quality is decisive. The following must be established:
- Gender characteristic for each employee, in compliance with data protection (Art. 12 of the Directive, GDPR);
- Pay components separately: base pay, variable and supplementary components, benefits in kind;
- Full-time equivalents for comparability of part-time work;
- Group formation by equal or equivalent work on the basis of objective criteria (Art. 4: skills, workloads, responsibility, working conditions);
- Quartile formation across the entire workforce;
- Documentation of the justifications for every difference of 5 percent or more.
Art. 12 limits the use of personal data to the purpose of equal pay; publication must not allow conclusions to be drawn about individual employees. In the case of very small groups, aggregation must be considered.
6. Co-determination
The joint pay assessment is carried out in cooperation with the employee representatives (Art. 10(1)); Art. 13 strengthens social dialogue. At national level, § 80(1) no. 2a, (2) BetrVG and § 13 EntgTranspGflank this. The introduction and operation of the evaluation systems can trigger co-determination rights under § 87(1) no. 6 BetrVG — this must be clarified before the system is set up, not afterwards.
Deterministic calculation
The calculator in ../../../scripts/legal_calc/ performs only the arithmetic; the key figures themselves are calculated in the HR system:
# Art. 10 Abs. 1 lit. c: 6 Monate ab Tag der Berichterstattung am 07.06.2027
python -m scripts.legal_calc.cli frist --ereignis 07.06.2027 --menge 6 --einheit monate --land BY
# Dreijahresturnus für Arbeitgeber mit 150 bis 249 Beschäftigten ab 07.06.2027
python -m scripts.legal_calc.cli frist --ereignis 07.06.2027 --menge 3 --einheit jahre --land BY
# Vorlauf: Datenjahr 2026 endet - Aufbereitungsfrist bis zum ersten Bericht
python -m scripts.legal_calc.cli frist --ereignis 31.12.2026 --menge 5 --einheit monate --land BY
Whether a pay difference is based on “objective, gender-neutral criteria” is a legal assessment and must be justified separately.
Sources
Legal acts
- Directive (EU) 2023/970, Arts. 4, 9, 10, 11, 12, 13, 29 — EUR-Lex
- EntgTranspG – § 17 EntgTranspG, § 18, § 19, § 20, § 21 EntgTranspG, § 22 EntgTranspG
- § 80 BetrVG, § 87 BetrVG
- Regulation (EU) 2016/679 (GDPR), Art. 5, 6, 9 — EUR-Lex
- Art. 157 TFEU — EUR-Lex
Commentaries and literature
- ErfK and HWK on the EntgTranspG, §§ 17 et seq., 21 f.
- Fitting, BetrVG, §§ 80, 87(1) No. 6.
- Articles on reporting under Art. 9 and on the joint pay assessment in NZA, RdA and BB 2024–2026 (verify citation)
[unverifiziert – prüfen]
Case law
On reporting under Art. 9 and on the joint pay assessment under Art. 10, there is no case law. On co-determination in the introduction of technical evaluation systems, there is settled BAG case law on § 87(1) No. 6 BetrVG; each specific decision must be verified before use [unverifiziert – prüfen].
Output format
ENTGELTBERICHTERSTATTUNG — <Arbeitgeber> — <Datum>
I. Rechtsstand
Umsetzungsgesetz: [nicht verkündet — Art. 9 setzt Umsetzung voraus / verkündet am <Datum>]
Überwachungsstelle: <benannt / offen>
II. Einordnung
Beschäftigte: <Zahl> Berechnungsmethode: <…>
Kategorie Art. 9: [≥ 250 jährlich / 150–249 dreijährlich / 100–149 ab 2031 / < 100 keine]
Erster Stichtag: <07.06.2027 / 07.06.2031>
Datenjahr: <vorangehendes Kalenderjahr>
III. Kennzahlen Art. 9 Abs. 1
a) Entgeltgefälle: <…>
b) Gefälle variable/ergänzende Bestandteile: <…>
c) Median-Gefälle: <…>
d) Median-Gefälle variabel/ergänzend: <…>
e) Anteil mit variablen Bestandteilen: <…>
f) Anteil je Entgeltquartil: <…>
g) Gefälle je Arbeitnehmergruppe: <…>
Datenlücken: <…>
IV. Gruppenbildung
Kriterien (Art. 4): Kompetenzen | Belastungen | Verantwortung | Arbeitsbedingungen
Gruppen: <Liste>
Sehr kleine Gruppen: <Aggregation / Datenschutz Art. 12>
V. Gemeinsame Entgeltbewertung Art. 10
Gruppe mit ≥ 5 % Unterschied: <…>
Rechtfertigung (lit. b): [dokumentiert / offen]
Korrekturfrist (lit. c): 6 Monate ab <Datum> → bis <Datum>
Auslösung: [ja — Bewertung mit Arbeitnehmervertretern / nein]
VI. Verhältnis zum EntgTranspG
§§ 21, 22 Bericht: [pflichtig / nicht pflichtig]
§§ 17 ff. Prüfverfahren: [durchgeführt / nicht durchgeführt]
VII. Mitbestimmung
§ 80 BetrVG / § 13 EntgTranspG: <…>
§ 87 Abs. 1 Nr. 6 BetrVG bei Systemeinführung: [geprüft]
VIII.Fahrplan
Sofort: Datenmodell | Q4 2026: Datenjahr abschließen | Q1 2027: Kennzahlen | 07.06.2027: Bericht
IX. Risiko: 🟢 / 🟡 / 🔴 <Begründung>
X. Quellenverzeichnis
Risks / typical mistakes
- Data preparation only begun in 2027. Reporting covers the previous calendar year — the data for 2026 must be generated in 2026.
- Only the base pay evaluated. Art. 9(1) expressly also requires supplementary and variable components as well as the proportion of employees receiving them.
- Median and average confused. Letters a and c or b and d require both side by side.
- Forgot the quartile distribution (letter f).
- Grouping by job title instead of by equal value — the standard is Art. 4.
- 5 percent threshold applied to the entire establishment. Art. 10(1)(a) attaches to a group .
- Overlooked the six-month period in Art. 10(1)(c) — it is the window for justification or correction.
- Justification not documented. It later becomes the central piece of evidence against the reversal of the burden of proof.
- Co-determination only examined after the system was set up (§ 87(1) No. 6 BetrVG).
- Data protection disregarded. Art. 12 of the Directive and the GDPR limit use and the depth of publication.
- Case law invented. There is none on Art. 9 and 10; every decision must be substantiated or marked as
[unverifiziert – prüfen].