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Pay gap report template: what goes in, section by section
What a gender pay gap report under Directive (EU) 2023/970 must contain, in the order regulators expect it, with the payroll data behind each indicator.
The seven indicators every report needs
Article 9(1) of the Directive lists the same seven indicators for every country. National laws copy them; Slovakia's § 8(1) is one example.
| Indicator | Data you need | |
|---|---|---|
| (a) | Gender pay gap (mean) | Pay per worker, split by sex |
| (b) | Gap in complementary or variable pay (mean) | Bonuses, allowances, other variable pay per worker |
| (c) | Median gender pay gap | Same as (a) |
| (d) | Median gap in complementary or variable pay | Same as (b) |
| (e) | Share of women and men receiving complementary or variable pay | Who received any |
| (f) | Share of women and men in each pay quartile | All workers ranked by pay |
| (g) | Gap by category of workers, split into basic pay and complementary or variable pay | A category per worker from your pay structure |
A report outline that works in every country
- Cover: legal entity, registration number, reporting period, headcount and how you counted it.
- Method: pay elements included, hourly or annual basis, how part-time and leavers were handled, quartile method.
- Indicators (a) to (f) for the whole entity, one short table.
- Indicator (g) by category of workers doing equal work or work of equal value.
- Explanation of gaps, especially any category gap of 5% or more (Art. 10 trigger).
- Consultation: when workers' representatives saw the report and the method.
- Sign-off: management confirmation of accuracy (Art. 9(6)).
Common mistakes
- Mixing annual and hourly pay in one indicator.
- Leaving out variable pay paid in a later month.
- Using job titles as categories instead of the criteria of your pay structure.
- Not keeping the method: in Slovakia representatives may ask for it (§ 8(5)).
- Publishing (g) without checking it cannot identify one person's pay.
See a full calculation on a 12-person payroll in the Article 9 worked example, or run your own CSV in the free calculator.
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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Related guides
Sources
- Directive (EU) 2023/970 (Pay Transparency Directive), official text (29 Oct 2026)
- Act No. 76/2026 Coll. on equal pay for men and women, English text (Ministry of Labour, MPSVR SR) (29 Oct 2026)
Not legal advice. Facts checked 29 Oct 2026.