Income report

An income report is a written analysis of the earnings of employees over a given period of time, taking into account various factors (e.g. gender and age of the employees). If, above all, an income difference between women and men is analyzed, described and taken into account, the gender-specific wage gap is referred to as the gender pay gap .

In Austria, the income reports are also intended to serve as measures to improve income transparency and to implement the national action plan on equality between women and men in the labor market. In principle, according to Article 157 (1) of the Treaty on the Functioning of the European Union (TFEU), the same remuneration for the same or equivalent work is standardized under Union law and must be guaranteed by the Union member states.

purpose

Income reports to determine the income differences between men and women are intended to prevent these from continuing to exist or from widening in the future.

Legal basis

Section 11 a of the Federal Act on Equal Treatment (Equal Treatment Act - GlBG), ÖBGBl. I No. 66/2004.
Section 6a of the Federal Act on Equal Treatment in the Federal Area (Federal Equal Treatment Act - B-GlBG), Federal Law Gazette No. 100/1993.
§ 8 Federal Constitutional Law on the Limitation of Remuneration of Public Officials (BezBegrBVG), Federal Law Gazette I No. 64/1997.

Obligated

In Austria, income reports are to be prepared by private and public companies as well as the federal government and various corporations in accordance with the relevant provisions (see below) of the various equal treatment laws at different time intervals .

In Austria, since January 1, 2014, every private employer with an average of more than 150 employees has been obliged to prepare an income report every two years in which the wages of the employees of the respective company are published separately by gender. Employers with fewer than 150 employees are not required to prepare an income report. Temporary workers , home workers and freelance workers are not to be taken into account when calculating the number of employees. Very well, however, marginally employed and apprentices .

content

For data protection reasons, the wages of women and men are to be listed anonymously in the income report. The report must not allow any conclusions to be drawn about individuals. The content provided by law is a minimum and can be expanded accordingly in order to create a meaningful income report.

In the income report, the collected data on the number of women and men and their remuneration in the respective employment groups and employment group years and the calculated average remuneration of women and men in the calendar year in the respective employment groups and employment group years must be given.

The total wage is to be calculated including all overtime flat-rate, overtime flat-rate, surcharges or allowances, remunerations , benefits in kind , premiums , bonuses , insurance, etc. and other remuneration components. However, operational reimbursement of expenses (e.g. travel expenses, diets, severance payments, etc.) is not included. The remuneration of part-time employees must be extrapolated to that of full-time employees, the remuneration of employees during the year to that of employees all year round.

Information obligation

In companies without a works council , all employees are entitled to request the income report and can also sue for this right. In companies without a works council, the income report is to be published in a room accessible to all employees or to all employees belonging to the group and to be pointed out in a company notification.

In companies with a central works council (ZBR), works committees or a works council, the income report must be submitted by the employer in the first quarter of the calendar year following the reporting year. The (central) works council or works committee can request advice on this and, as part of their work, they can provide information to employees about the information relevant to them.

Calculation and evaluation problems

When calculating the differences in pay between men and women in the income report, statistical differences can occur which falsify the result. These influences on the result can be based on the existing structure of the company, such as (examples):

highly unequal distribution of management positions in the company between men and women;
different pay systems or pay grading systems;
limited possibility of crediting previous employment times and different first classifications;
different qualifications;
strong age-related differences in the various use groups;
different number of hours worked and paid overtime between women and men;
individual, statistically relevant coincidences, especially in the case of particularly small observation groups.

Sanctions

In § 11a GlBG no sanctions are provided if a company does not prepare an income report. However, penalties would be conceivable if the submission of the income report is sued ( labor and social court) and cannot be presented to the court.

The private entrepreneur is not obliged to take remedial measures if he recognizes unequal treatment as a result of the income report.

Income report according to the Equal Treatment Act

According to § 11a GlBG, every employer who has more than 150 employees on a permanent basis has to prepare an anonymous report every two years for a salary analysis (§ 11a GlBG: income report). This affects around 2,800 companies in Austria that employ a little over 40% of the workforce in Austria.

Before January 1, 2014, employers had to prepare the income report every two years, which

have continuously employed more than 1,000 employees since March 1, 2011,
have continuously employed more than 500 employees since January 1, 2012,
have been employing more than 250 people continuously since January 1, 2013.

Income report according to the Federal Equal Treatment Act

Pursuant to Section 6a (1) of the B-GlBG, the Federal Chancellor is obliged “ to prepare a report on the income analysis of federal employees by October 1 each year. The reporting period is the preceding calendar year " and" be published immediately after its completion by the Chancellor or the Chancellor on the website of the Federal Chancellery and transmit the leaders and heads of central offices. The report is to be forwarded by the heads of the central office to the responsible central committees ” (Section 6a (3) B-GlBG).

Income report according to the Federal Constitutional Law on Limitation of Pay

Pursuant to Section 8 (1) BezBegrBVG, all legal entities that are subject to the control of the Court of Auditors must notify the Court of Audit " within the first three months of every second calendar year of the remuneration or pensions of people who have received certain remuneration or pensions in at least one of the two preceding calendar years " have related.

According to Section 8 (3) BezBegrBVG, the income report is summarized in a report by the Court of Auditors and this report is to be sent to the National Council , the Federal Council and the state parliaments of the federal states .

The Court of Auditors pursuant to § 8 paragraph 3 BezBegrBVG in this earnings report. " About the average income including social and kind of the entire population - by individual industry sectors, occupation groups and functions -. To report" the "General Income Report" is from the statistics Austria according to the BezBegrBVG on behalf of the Court of Auditors.

Web links

Individual evidence

↑ See e.g. B. Section 6a of the Federal Equal Treatment Act (B-GlBG) in Austria.

↑ The Gender Pay Gap is a key figure with which the percentage difference in income between women and men can be shown. The key figure in the Federal Service of the Republic of Austria is arithmetically around 13% in 2011 and around 20% in the private sector (source: income report 2012/1, collected by the Austrian Court of Auditors ).

↑ National Action Plan on Equal Opportunities for Women and Men in the Labor Market ( Memento of the original dated September 11, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2
↑ The amended version of the GlBG with regard to the income report came into force on March 1, 2011.
↑ The company that provides temporary workers and employs more than 150 people on a permanent basis, however, must prepare the income report itself.
↑ See e.g. B. § 11a Abs. 2 GlBG.
↑ See also Art 157 (2) of the Treaty on the Functioning of the European Union (TFEU) on total wages .
↑ Employees during the year are those employees who have not been employed in the company for the entire year.
↑ See e.g. B. § 11a Paragraph 6 GlBG. However, the three-year limitation period according to § 1486 ABGB must be observed.
↑ ^a ^b See e.g. B. Section 11a (3) GlBG.
↑ Especially if these have changed significantly over the decades and are no longer comparable with one another. For example, if the starting salary has been increased more for new employees and the wages for older employees have been flattened (departure from the seniority principle ).
↑ Example: If one gender in the company concerned tends to make use of time compensation and the other gender prefers to pay overtime, this can lead to relevant miscalculations and assessments. This may have to be explained in the income report.
↑ Federal Act on Equal Treatment (Equal Treatment Act - GlBG), Federal Law Gazette I No. 66/2004.
↑ ^a ^b See § 63 Paragraph 6 GlBG.
↑ Explanations of the government bill, 938 BlgNR 24. GP 7.
↑ Federal Act on Equal Treatment in the Federal Area (Federal Equal Treatment Act - B-GlBG), ÖBGBl. No. 100/1993.
↑ Federal Constitutional Law on the Limitation of Remuneration of Public Officials (BezBegrBVG), ÖBGBl. I No. 64/1997.
↑ See e.g. B .: General Income Report 2012 .

[1] See e.g. B. Section 6a of the Federal Equal Treatment Act (B-GlBG) in Austria.

[2] The Gender Pay Gap is a key figure with which the percentage difference in income between women and men can be shown. The key figure in the Federal Service of the Republic of Austria is arithmetically around 13% in 2011 and around 20% in the private sector (source: income report 2012/1, collected by the Austrian Court of Auditors ).