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Article 9 pay gap calculation: a worked example
All seven indicators of Article 9(1) of the Pay Transparency Directive, computed on a small payroll so you can check every step by hand.
The sample payroll
Twelve workers in three categories, hourly pay in euros. Total hourly pay = basic + variable.
| ID | Sex | Category | Basic | Variable | Total |
|---|---|---|---|---|---|
| E01 | Man | Specialist | €24.00 | €2.00 | €26.00 |
| E02 | Man | Specialist | €22.00 | €0.00 | €22.00 |
| E03 | Woman | Specialist | €21.00 | €1.00 | €22.00 |
| E04 | Woman | Specialist | €23.00 | €0.00 | €23.00 |
| E05 | Man | Coordinator | €17.00 | €1.50 | €18.50 |
| E06 | Man | Coordinator | €16.00 | €0.00 | €16.00 |
| E07 | Woman | Coordinator | €16.00 | €0.00 | €16.00 |
| E08 | Woman | Coordinator | €15.00 | €0.50 | €15.50 |
| E09 | Man | Assistant | €12.50 | €0.00 | €12.50 |
| E10 | Woman | Assistant | €12.00 | €0.00 | €12.00 |
| E11 | Woman | Assistant | €11.50 | €0.00 | €11.50 |
| E12 | Woman | Assistant | €12.00 | €0.40 | €12.40 |
Download a bigger test file: sample payroll CSV.
Indicators (a) to (e)
Gap = (men's pay − women's pay) ÷ men's pay. A positive number means men are paid more.
| Indicator | Men vs women | Result |
|---|---|---|
| (a) Mean gap, total hourly pay | €19.00 vs €16.06 | 15.5% |
| (b) Mean gap, variable pay (recipients) | €1.75 vs €0.63 | 63.8% |
| (c) Median gap, total hourly pay | €18.50 vs €15.50 | 16.2% |
| (d) Median gap, variable pay (recipients) | €1.75 vs €0.50 | 71.4% |
| (e) Receiving variable pay | Men 2 of 5, women 3 of 7 | 40.0% / 42.9% |
Method choice: (b) and (d) here use only workers who received variable pay. Check your national rules; some countries may set a method in the report form.
(f) Pay quartiles
Rank all twelve by total hourly pay and split into four groups of three.
| Quartile | Workers | Count | Share |
|---|---|---|---|
| Q4 (highest) | E03, E04, E01 | 2 women, 1 men | 66.7% women |
| Q3 (middle) | E07, E05, E02 | 1 women, 2 men | 33.3% women |
| Q2 (middle) | E09, E08, E06 | 1 women, 2 men | 33.3% women |
| Q1 (lowest) | E11, E10, E12 | 3 women, 0 men | 100.0% women |
(g) Gap by category
Mean pay of men / women in each category, split into basic and variable pay as Article 9(1)(g) requires.
| Category | Basic M / W | Basic gap | Variable M / W | Total M / W | Total gap |
|---|---|---|---|---|---|
| Specialist | €23.00 / €22.00 | 4.3% | €1.00 / €0.50 | €24.00 / €22.50 | 6.2% |
| Coordinator | €16.50 / €15.50 | 6.1% | €0.75 / €0.25 | €17.25 / €15.75 | 8.7% |
| Assistant | €12.50 / €11.83 | 5.3% | €0.00 / €0.13 | €12.50 / €11.97 | 4.3% |
What the employer must do next. The Specialist and Coordinator categories have a gap of 5% or more. If a gap of 5% or more is not justified by objective, gender-neutral criteria and not fixed within six months of the report, a joint pay assessment is required (Art. 10).
Need the report itself?
The report pack turns your payroll into the report: indicators (a) to (g), an employee-request reply and a joint pay assessment worksheet. One-time payment.
Free: Slovakia pay transparency checklist
Four pages, A4 PDF. Key dates, every-employer duties, the 150+ report and the 5% joint assessment, each with its section of Act No. 76/2026. Enter your work email and the PDF opens here.
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Sources
Not legal advice. Facts checked 29 Oct 2026.