{"id":12067,"date":"2026-06-10T12:53:45","date_gmt":"2026-06-10T10:53:45","guid":{"rendered":"https:\/\/gmintegrarrhh.com\/mandatory-pay-register-guide\/"},"modified":"2026-06-10T12:57:07","modified_gmt":"2026-06-10T10:57:07","slug":"mandatory-pay-register-guide","status":"publish","type":"post","link":"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/","title":{"rendered":"Mandatory Pay Register: A Complete Guide for Companies"},"content":{"rendered":"<p>The Mandatory Pay Register is no longer a regulatory novelty. However, it remains one of the areas where companies most frequently make mistakes, particularly SMEs that manage their payroll and HR processes in-house.<\/p>\n<p>The issue is not simply having the document. The real risk lies in the register being incomplete, outdated or incorrectly prepared.<\/p>\n<p>The Labour Inspectorate is focusing increasingly on pay transparency and the detection of potential gender pay discrimination. Understanding what the regulations require and how to apply them correctly is therefore a priority for any company.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Tabla de contenido<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#What_is_the_Mandatory_Pay_Register\" >What is the Mandatory Pay Register?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#Which_companies_are_required_to_have_a_Pay_Register\" >Which companies are required to have a Pay Register?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#What_information_must_the_Pay_Register_include\" >What information must the Pay Register include?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#What_does_work_of_equal_value_mean\" >What does work of equal value mean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#How_is_the_gender_pay_gap_calculated_within_a_company\" >How is the gender pay gap calculated within a company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#What_is_the_difference_between_a_Pay_Register_and_a_Pay_Audit\" >What is the difference between a Pay Register and a Pay Audit?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#How_to_prepare_a_Pay_Register_correctly\" >How to prepare a Pay Register correctly?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#What_mistakes_do_companies_typically_make\" >What mistakes do companies typically make?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#What_penalties_can_a_company_face_for_non-compliance\" >What penalties can a company face for non-compliance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#Why_has_the_Pay_Register_become_a_priority_for_companies\" >Why has the Pay Register become a priority for companies?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/#How_can_GM_Integra_help_you_with_the_Pay_Register\" >How can GM Integra help you with the Pay Register?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_Mandatory_Pay_Register\"><\/span><strong>What is the Mandatory Pay Register?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Pay Register, also known as the remuneration register, is a document that compiles the salary information of all company employees broken down by gender.<\/p>\n<p>Its purpose is to guarantee pay equality between women and men for work of equal value, and to facilitate the detection of unjustified pay gaps.<\/p>\n<p>The obligation is regulated primarily by:<\/p>\n<ul>\n<li>Article 28 of the Workers&#8217; Statute.<\/li>\n<li>Royal Decree 902\/2020 on pay equality between women and men.<\/li>\n<li>Organic Law 3\/2007 on effective equality between women and men.<\/li>\n<\/ul>\n<p>Under <strong>Royal Decree 902\/2020<\/strong>, all companies must maintain an updated remuneration register that includes salaries, salary supplements and non-salary payments for all employees.<\/p>\n<p>Official sources: <a href=\"https:\/\/www.boe.es\/eli\/es\/rd\/2020\/10\/13\/902\">Royal Decree 902\/2020<\/a> | <a href=\"https:\/\/www.boe.es\">Workers&#8217; Statute<\/a> | <a href=\"https:\/\/www.inmujeres.gob.es\">Institute for Women<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Which_companies_are_required_to_have_a_Pay_Register\"><\/span><strong>Which companies are required to have a Pay Register?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The answer is simple: <strong>all companies<\/strong>.<\/p>\n<p>Regardless of headcount, sector, turnover or legal form.<\/p>\n<p>The obligation applies even to self-employed individuals with workers, companies with a single employee and companies without employee representatives.<\/p>\n<p>The Royal Decree establishes no exceptions based on company size.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_information_must_the_Pay_Register_include\"><\/span><strong>What information must the Pay Register include?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The regulations require average salary data for the entire workforce.<\/p>\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Required information<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Base salary<\/td>\n<td>Average and median by gender<\/td>\n<\/tr>\n<tr>\n<td>Salary supplements<\/td>\n<td>Bonuses, seniority, incentives, night shifts, etc.<\/td>\n<\/tr>\n<tr>\n<td>Non-salary payments<\/td>\n<td>Subsistence allowances, mileage, severance payments<\/td>\n<\/tr>\n<tr>\n<td>Total annual remuneration<\/td>\n<td>Overall amount by role or group<\/td>\n<\/tr>\n<tr>\n<td>Professional classification<\/td>\n<td>Categories, groups or equivalent positions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Additionally, the information must be presented separately by gender, grouped by roles of equal value, calculated using salary averages and medians, and updated annually or whenever significant changes occur.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_does_work_of_equal_value_mean\"><\/span><strong>What does work of equal value mean?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>This is one of the most important concepts in the entire regulatory framework.<\/p>\n<p>Two roles are considered of equal value when they require equivalent conditions in terms of required qualifications, assumed responsibility, physical or mental effort, working conditions and functions performed.<\/p>\n<p>For example: a female administrator and a male administrator performing exactly the same functions must receive equivalent remuneration, unless there is an objective and documented justification.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_is_the_gender_pay_gap_calculated_within_a_company\"><\/span><strong>How is the gender pay gap calculated within a company?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The gender pay gap reflects the difference in remuneration received by women and men within an organisation.<\/p>\n<p>The regulations establish that when the pay difference reaches or exceeds <strong>25%<\/strong>, the company must document evidence that objective causes unrelated to the employees&#8217; gender exist.<\/p>\n<p>Justifiable causes may include seniority, genuine functional differences, different levels of responsibility or objective incentive systems.<\/p>\n<p>A mere assertion is not sufficient. It must be demonstrable.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_difference_between_a_Pay_Register_and_a_Pay_Audit\"><\/span><strong>What is the difference between a Pay Register and a Pay Audit?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Pay Register<\/th>\n<th>Pay Audit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mandatory for all companies<\/td>\n<td>Mandatory for companies with an Equality Plan<\/td>\n<\/tr>\n<tr>\n<td>Records salary data<\/td>\n<td>Analyses the causes of differences<\/td>\n<\/tr>\n<tr>\n<td>Informative function<\/td>\n<td>Corrective function<\/td>\n<\/tr>\n<tr>\n<td>Annual update<\/td>\n<td>Linked to the Equality Plan<\/td>\n<\/tr>\n<tr>\n<td>Pay transparency<\/td>\n<td>Diagnosis and action plan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The pay audit involves a much deeper analysis of the organisation&#8217;s salary structure and forms part of the mandatory content of equality plans.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_prepare_a_Pay_Register_correctly\"><\/span><strong>How to prepare a Pay Register correctly?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many companies generate salary reports from their payroll software and assume they comply with the regulations. In reality, the process requires several steps.<\/p>\n<p><strong>1. Gather all remuneration data<\/strong><\/p>\n<p>This must include base salaries, supplements, variable pay, non-salary payments and data on directors and senior executives.<\/p>\n<p><strong>2. Classify positions<\/strong><\/p>\n<p>Professional categories, groups and equivalent positions must be correctly grouped.<\/p>\n<p><strong>3. Separate data by gender<\/strong><\/p>\n<p>All information must be disaggregated between men and women.<\/p>\n<p><strong>4. Calculate averages and medians<\/strong><\/p>\n<p>The regulations require both metrics to facilitate the analysis of potential differences.<\/p>\n<p><strong>5. Analyse deviations<\/strong><\/p>\n<p>If significant differences emerge, their causes must be reviewed.<\/p>\n<p><strong>6. Document and update<\/strong><\/p>\n<p>The register must be kept up to date and available in the event of an inspection by the Labour Authority.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_mistakes_do_companies_typically_make\"><\/span><strong>What mistakes do companies typically make?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The most common breaches include:<\/p>\n<ul>\n<li>Using incomplete salary data.<\/li>\n<li>Excluding variable pay or incentives.<\/li>\n<li>Not including directors.<\/li>\n<li>Failing to update the register annually.<\/li>\n<li>Incorrectly grouping job roles.<\/li>\n<li>Failing to justify significant pay gaps.<\/li>\n<li>Confusing the register with a simple payroll report.<\/li>\n<\/ul>\n<p>Many of these errors occur when the process is carried out manually or without specialist guidance. This is why more and more organisations are opting for <a href=\"https:\/\/gmintegrarrhh.com\/servicios-rrhh\/externalizacion-nominas\/\">payroll outsourcing<\/a>, which allows salary data to be centralised and ensures data traceability.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_penalties_can_a_company_face_for_non-compliance\"><\/span><strong>What penalties can a company face for non-compliance?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Not having a pay register or preparing it incorrectly can result in sanctions from the Labour Inspectorate.<\/p>\n<p>Consequences may include remediation requirements, administrative infringements, financial penalties, reputational risks, employment disputes and claims for pay discrimination.<\/p>\n<p>Furthermore, where there are indications of remuneration discrimination, the legal consequences can be far more serious.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Why_has_the_Pay_Register_become_a_priority_for_companies\"><\/span><strong>Why has the Pay Register become a priority for companies?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Regulatory pressure is increasing. Add to this equality plans, pay audits, new European requirements on pay transparency and the rise in labour inspections.<\/p>\n<p>More and more companies are incorporating pay compliance as part of their HR strategy.<\/p>\n<p>This is not only about avoiding penalties. It also helps improve internal transparency, strengthen the employer brand, reduce employment disputes, build workforce trust and detect inequalities before they become a legal issue.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_can_GM_Integra_help_you_with_the_Pay_Register\"><\/span><strong>How can GM Integra help you with the Pay Register?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Properly managing the Pay Register requires reliable data, consistent criteria and in-depth knowledge of current employment legislation.<\/p>\n<p>At GM Integra we help companies prepare the remuneration register in compliance with Royal Decree 902\/2020, analyse potential pay gaps, prepare pay audits, implement pay transparency measures and integrate the register into payroll and HR processes.<\/p>\n<p>If you need support to meet this legal obligation with full legal certainty, we can guide you from day one.<\/p>\n<p><a href=\"https:\/\/gmintegrarrhh.com\/servicios-rrhh\/consultoria-rr-hh\/\">HR Consultancy<\/a><\/p>\n<p><a href=\"https:\/\/gmintegrarrhh.com\/servicios-rrhh\/externalizacion-nominas\/\">Payroll Outsourcing<\/a><\/p>\n<p><a href=\"https:\/\/gmintegrarrhh.com\/servicios-rrhh\/asesoria-laboral-juridica\/\">Employment Law Advisory<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Mandatory Pay Register is no longer a regulatory novelty. However, it remains one of the areas where companies most frequently make mistakes, particularly SMEs that manage their payroll and HR processes in-house. The issue is not simply having the document. The real risk lies in the register being incomplete, outdated or incorrectly prepared. The Labour Inspectorate is focusing increasingly on pay transparency and the detection of potential gender pay discrimination. Understanding what the regulations require and how to apply them correctly is therefore a priority for any company. What is the Mandatory Pay Register? The Pay Register, also known as the remuneration register, is a document that compiles the salary information of all company employees broken down by gender. Its purpose is to guarantee pay equality between women and men for work of equal value, and to facilitate the detection of unjustified pay gaps. The obligation is regulated primarily &#8230; <a title=\"Mandatory Pay Register: A Complete Guide for Companies\" class=\"read-more\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/\" aria-label=\"Read more about Mandatory Pay Register: A Complete Guide for Companies\">Read more<\/a><\/p>\n","protected":false},"author":10,"featured_media":12053,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_gspb_post_css":"","content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-12067","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50","no-featured-image-padding"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mandatory Pay Register: A Complete Guide for Companies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gmintegrarrhh.com\/en\/mandatory-pay-register-guide\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mandatory Pay Register: A Complete Guide for Companies\" \/>\n<meta property=\"og:description\" content=\"The Mandatory Pay Register is no longer a regulatory novelty. However, it remains one of the areas where companies most frequently make mistakes, particularly SMEs that manage their payroll and HR processes in-house. The issue is not simply having the document. The real risk lies in the register being incomplete, outdated or incorrectly prepared. The Labour Inspectorate is focusing increasingly on pay transparency and the detection of potential gender pay discrimination. Understanding what the regulations require and how to apply them correctly is therefore a priority for any company. What is the Mandatory Pay Register? The Pay Register, also known as the remuneration register, is a document that compiles the salary information of all company employees broken down by gender. Its purpose is to guarantee pay equality between women and men for work of equal value, and to facilitate the detection of unjustified pay gaps. The obligation is regulated primarily ... 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