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Differences Between Pay Register and Pay Audit

 

Josep Conesa. employment lawyer (Barcelona)

Written by Josep Conesa

Employment and insolvency lawyer

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Pay Register Pay Audit
The pay register (or remuneration register) is mandatory for all companies, regardless of their sector or number of employees  The pay audit (or remuneration audit) forms part of the Equality Plan for companies with more than 50 employees
Its purpose is to ensure transparency in pay data across companys; to provide access to remuneration information; and to prevent pay gaps Its aim is to ensure compliance with the principle of effective equality between men and women in matters of remuneration, by gathering the information needed to review the company's pay structure in a comprehensive and cross-cutting manner
Valid for 1 year Same validity as the Equality Plan: 4 years
The company must inform and consult employee representatives before drawing up the pay register Negotiated with the equality committee
It must include the salaries, salary supplements and non-salary payments of the entire workforce, broken down by gender and distributed by professional group, professional category, or equivalent or equal-value job roles An analytical exercise that also serves as a job evaluation tool, enabling assessment of the pay structure and internal promotion mechanisms

Pay audit in the equality plan:

Find out here how to implement the pay audit in the Equality Plan

Contents of the pay register: 

The Pay Register must... taking the total payroll or the average of the remuneration

 paid...

... disaggregate and distribute...

  • by gender
  • by professional groups
  • by professional categories or equal or equivalent-value job roles

... and include in the Register the average values...

 

Contents of the Pay Audit:

The Pay Audit aims to identify the gender pay gap where work is of equal value to other work. This occurs when the nature of the duties or tasks actually assigned are equivalent: where the following conditions are equivalent for the same role:

  • educational requirements,
  • professional or training qualifications required to perform the role,
  • factors strictly related to job performance,
  • the working conditions under which those activities are carried out.

    igualdad-de-generoRead full information on the Pay Audit

 

 

Date published: 20 June 2026

Last updated: 20 June 2026