33. Where non-executive directors or employee representatives receive remuneration only for their …

Where non-executive directors or employee representatives receive remuneration only for their function in the form of a fixed daily participation fee, the amount to be considered for the calculation of the gender pay gap should be the participation fee for 1 day, independent of the number of days that have been remunerated during the financial year, instead of calculating the remuneration as specified in paragraph 32.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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