Income report

The obligation imposed on companies above a certain size to prepare a company-related income analysis every two years is one measure intended to bridge the pay gap between men and women.

Companies with at least 150 employees are required to submit this income report.

The report must contain an anonymous description of the salaries of men and women. The competent works council or – in companies without a works council – individual employees have a right to information. The drafting and submission of the income analysis is legally enforceable.

Further links

Legal basis

Section 11a of the Gleichbehandlungsgesetz (GlBG)

Translated by the European Commission
Last update: 18 April 2023

Responsible for the content: Federal Ministry of Labour and Economy

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