2. Submission of benchmarking data to the competent authorities

To enable competent authorities to collect and submit to the EBA remuneration data in accordance with these guidelines, institutions referred to in sub-section 1.1 should, by 15 June of each calendar year, submit the following information to the competent authorities:

• a. the information specified in tables REM1, REM2, REM3, REM4 and REM5 of Commission Implementing Regulation (EU) 2021/637³ ;
• b. information on remuneration of all staff as set out in Annex I;
• c. additional information on the remuneration of identified staff as set out in Annex II;
• d. information on the derogations set out in Article 94 of Directive 2013/36/EU, as set out in Annex III.

³ Net profits should be based on the accounting system used for regulatory reporting. For groups, it is the profit (or loss) based on the consolidated accounts.

To enable competent authorities to collect and submit to the EBA gender pay gap data in accordance with these Guidelines, institutions referred to in sub-section 1.2 should, by 15 June every three years, starting from 2024 with regard to the financial year 2023, submit the information set out in Annex IV to competent authorities on an individual basis.

To enable competent authorities to collect, aggregate and submit to the EBA approved higher ratios data in accordance with these Guidelines, institutions referred to in sub-section 1.3 should, by 15 June every two years, starting from 2023 with regard to the financial year 2022, submit the information set out in in Annex V to competent authorities on an individual basis.

To enable competent authorities to collect, aggregate and submit to the EBA approved higher ratios data in accordance with these Guidelines by 31 August, the European Central Bank should, every two years, starting from 2023 for the financial year 2022, provide national competent

3 The information required will be included in the data point model used within the EBA tool for data collections.

12 authorities with the information it has received in accordance with the previous paragraph from institutions under its supervisory remit in a timely manner.