Article 9 requires covered employers to report the gender pay gap between workers by categories of workers, broken down by ordinary basic wage or salary and complementary or variable components. A category of workers is not simply a department or job-title group. Under Article 3, it consists of workers performing the same work or work of equal value who are grouped in a non-arbitrary way using non-discriminatory, objective and gender-neutral criteria linked to Article 4. This makes category-level reporting a central bridge between organisation-wide pay-gap reporting and the Directive's equal-pay framework.
Jurisdiction: European Union
Worker Categories Are Built Around Comparable Work
The Directive defines a category of workers as workers performing the same work or work of equal value who are grouped in a non-arbitrary manner using non-discriminatory, objective and gender-neutral criteria. The employer establishes the grouping and, where applicable, does so in cooperation with workers' representatives in accordance with national law or practice. This means a reporting category should reflect defensible comparability of work. A broad department containing unrelated jobs, or a job-title group that combines materially different responsibilities, may not align with the Directive's concept merely because it is convenient for reporting.
Work of Equal Value Uses Objective Gender-Neutral Criteria
Article 4 requires structures that make it possible to assess whether workers are in a comparable situation regarding the value of work on the basis of objective, gender-neutral criteria. The Directive refers to skills, effort, responsibility and working conditions, with other relevant factors where appropriate. Worker-category design should therefore connect to the employer's job-evaluation or work-value framework. The objective is not to force every different role into the same group, but to ensure that grouping decisions can be explained by the value of the work rather than by arbitrary organisational labels.
Article 9 Requires a Category-Level Gender Pay Gap
Article 9(1)(g) requires the gender pay gap between workers by categories of workers. This is more granular than the organisation-wide average because it focuses attention on groups whose work is the same or of equal value. A category-level difference may therefore warrant closer analysis of pay-setting decisions, starting salaries, progression, performance pay, allowances, market adjustments or other factors. The reported number itself does not automatically establish discrimination, but it creates a more targeted basis for examining whether differences can be explained through objective, gender-neutral criteria.
Basic Salary and Variable Components Must Be Broken Out
The worker-category metric must be broken down by ordinary basic wage or salary and complementary or variable components. This matters because a small gap in basic salary can coexist with a larger gap in bonuses, allowances, commissions or other variable elements. Combining all pay into a single category-level figure could hide the source of the difference. Employers should therefore map payroll components consistently and retain separate calculations for base pay and complementary or variable pay within each category, subject to the detailed national reporting methodology.
Categories Should Not Be Designed to Dilute a Gap
Because category definition affects the reported result, employers need governance around how categories are created and maintained. Combining dissimilar roles into a broad group can mask differences, while splitting genuinely comparable roles into small groups can make patterns harder to see. The Directive's non-arbitrary grouping requirement is designed to prevent categories from becoming a purely discretionary reporting tool. Employers should document the criteria used, the roles included, the work-value rationale and any changes made between reporting cycles.
Worker Representatives May Have a Role in Category Formation
The Directive's category-of-workers definition states that grouping is carried out by the employer and, where applicable, in cooperation with workers' representatives in accordance with national law or practice. Article 9 also gives workers' representatives access to the methodologies applied to the reporting information. Employers should therefore build category methodology with enough documentation to support consultation, explanation and review. The exact procedural role of worker representatives may differ by Member State and should be checked against national implementing legislation and practice.
Category-Level Gaps Can Lead to Further Equal-Pay Analysis
A category-level gap is especially important because it concerns workers already grouped around the same work or work of equal value. Employers should investigate material differences by testing documented objective factors such as relevant experience, responsibility, performance criteria, location or other legitimate pay determinants where appropriate. They should also examine whether those factors are applied consistently and without indirect sex bias. The reporting metric is therefore both a disclosure requirement and a practical trigger for deeper equal-pay review where differences cannot be readily explained.
Frequently Asked Questions
What is a category of workers under the Directive?
It is a group of workers performing the same work or work of equal value, grouped non-arbitrarily using non-discriminatory, objective and gender-neutral criteria.
Can a department automatically be treated as one worker category?
Not necessarily. The grouping must reflect the same work or work of equal value rather than organisational convenience alone.
What pay elements must be shown for worker-category gaps?
Article 9 requires the category-level gender pay gap to be broken down by ordinary basic wage or salary and complementary or variable components.
Related Guides
Official Sources
Requirements and practices differ by jurisdiction and organisation. Check current local law, official guidance and professional advice for a specific situation.