42. The gender pay gap should be calculated as the difference between the average remuneration of …

The gender pay gap should be calculated as the difference between the average remuneration of men and women expressed as a percentage of the average remuneration of men. Investment firms should use for the calculation the annual gross remuneration of staff on a full-time equivalent basis. In accordance with the EBA Guidelines on sound remuneration policies, investment firms should consider the total remuneration awarded and also on a best effort basis the working time arrangements, annual leave periods and other financial and non-financial benefits when calculating the gender pay gap, taking into account the provisions of the following paragraph.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/