The Decree requires that companies publish results no later than March 1 annually, with longer transitions for smaller companies (companies between 250 and 1,000 employees have until September 1, 2019, while those with 5-250 employees have until March 1, 2020). Companies must calculate, but not publicly disclose, the following gender pay gap Indicators:
- The gap between average female and male pay by age group and job category;
- The difference in the rate of pay increase (excluding promotion) between women and men;
- The gap in promotion rates between women and men (if more than 250 employees);
- The percentage of employees returning from maternity leave as well as who received an increase upon their return; and
- Among the top 10 paid employees, how many were women versus men.
The Decree goes into detail regarding the calculation methods of these indicators and creates a scale ranging from 0 to 100 points, the results of which each company must publish on its website. Companies that fail to achieve a minimum score of 75 points will have three years to implement measures to increase their score to 75. Failing this, they will incur a penalty of 1 percent of total payroll.
The previously reported requirement for companies to install a government-provided software program on their payroll systems to monitor pay gaps has been scrapped in favor of the above index.