Under certain conditions, you as a private employer must prepare and publish a report on equality and equal pay.

As an employer, you are obliged to treat all employees according to the same principles and not to discriminate against anyone on the basis of gender. If you generally have more than 500 employees and are required to prepare a management report in accordance with the German Commercial Code (HGB), you must prepare and publish a report on equality and equal pay at regular intervals.
In the report, you must describe the measures you are taking:

1. to promote equality between women and men and its effects and
2. to achieve equal pay for women and men.

If you do not implement any measures, you must justify this in the report. Measures that you can specify are, for example

• Measures to promote women in management positions,
• Training measures on discrimination-free personnel selection,
• AGG training on equal treatment and gender equality,
• Measures to improve the compatibility of family and career and measures that enable flexible working (home office, teleworking) or.
• Measures that you take specifically to establish equal pay (e.g. implementation of a company audit procedure for your company)

You must also provide a breakdown by gender:

• the average total number of employees and
• the average number of full-time and part-time employees.

How often you have to publish the report depends on whether or not your company is bound by or applies collective agreements:

• bound by or applying collective agreements: every 5 years
• Not covered by a collective agreement or not applying a collective agreement: every 3 years

You must attach the report to the next management report and publish it in the Federal Gazette.