40 Jurisdiction Description Australia Non-public-sector employers with 100+ staff must submit a report about gender equality issues. Employers that do not comply are named and may not be eligible for government contracts or financial help. Belgium The gender pay gap must be reported in annual audits. Every two years, organisations with 50+ employees must review the pay structure of male and female employees and produce an action plan if it is shown that women are paid less than men. California, US Employers with 100+ employees are required to track and report pay gaps based on gender and other diversity characteristics. The State can investigate and prosecute employers whose reports demonstrate (or it has otherwise been reported) that they are engaging in unlawful wage practices. European Commission In March 2021, the EC presented a proposal that sets out pay transparency measures, including gender pay gap reporting obligations for companies with 250+ employees. Denmark Private firms with 35+ employees must share gender pay gaps where more than 10 men and 10 women are in the same job category. Finland Employers with 30+ employees must draw up a gender equality plan and survey pay differences every two years. Compliance is monitored by the Gender Equality Ombudsman. France Organisations with 50+ employees must annually publish indicators relating to the gender pay gap. Large organisations must also measure additional indicators. Companies that do not publish their score may face a financial penalty of up to 1 percent of their total payroll. Firms are liable to pay 1 percent of total payroll if they have not closed the gap in three years. Firms may be granted an additional year to enact their “catch-up plan”. Iceland Employers with 25+ employees must be certified under an equal pay standard. Employers must prove that they have created a pay scale that guarantees equal pay for women and men. Pay scales are checked by auditors. Unions and employer representatives also ensure compliance. The Iceland Government seeks to close its gender pay gap by 2022. Ireland A Bill being considered would require certain employers to publish information relating to the gender pay gap and the measures being taken to eliminate or reduce it. The bill provides for a phased introduction of the requirement based on the number of employees in the company. Norway Requires private employers with 50+ employees and all public sector employers to report annually on their gender equality efforts. The Equality and Anti-Discrimination Ombudsman provides guidance and support to employers to comply. Ontario, Canada Employers with 100+ employees are required to track and report pay gaps based on gender and other diversity characteristics. All publicly advertised job postings must include a salary rate or range, and employers cannot ask about past compensation or take reprisal against employees who do disclose compensation. Employers are phased into the system based on the number of employees. South Africa Employers with more than 50 employees or with a predetermined financial turnover are required to provide an annual report to the Labour Department. These reports have to outline salary differentials between ethnic groups and across different genders. Sweden All employers are required to survey and analyse compliance with legislative provisions and standard practice and to survey gender pay gaps. The aim is to detect, remedy and prevent unfair pay differences and other terms and conditions of employment. Employers with 10+ employees are required to report the results. The Equality Ombudsman can audit employers and penalise non-compliance. UK Private, public and voluntary sector organisations with 250+ employees are required to publish annual information on the gender pay gap using the government gender pay gap reporting service. Organisations with fewer than 250 employees may report voluntarily.