In Spain, all companies—regardless of their size—are legally required to maintain a pay register (known locally as a registro retributivo). This document details employee remuneration, broken down by gender and other relevant factors such as job category, professional group, or position.
The main objective is to ensure transparency and to promote gender pay equality in the workplace.
What Must the Pay Register Include?
The register should contain the following elements:
- Basic salary and salary supplements:
All components of employee remuneration must be clearly itemised. - Non-salary payments:
These include items such as travel allowances, per diems, or other reimbursements that do not form part of the base salary. - Gender breakdown:
Salary data must be disaggregated by sex to facilitate the identification of any disparities. - Categorisation by role or job group:
Information must be organised by professional groups, job categories, or any applicable classification system used within the organisation. - Mean and median values:
The register must present average and median values for each type of remuneration, including both salary and non-salary components.
Why Is It Important?
The pay register serves several key purposes:
- Identifying and addressing pay disparities:
By analysing disaggregated salary data, companies can detect potential gender pay gaps and implement corrective measures. - Ensuring transparency and promoting pay equity:
The register provides a clear, accessible overview of remuneration structures, supporting fair and equitable pay practices. - Compliance with Spanish legislation:
Maintaining an up-to-date pay register is a legal obligation in Spain. Non-compliance may result in financial and reputational penalties.
How Is It Prepared?
The register is based on payroll data and other relevant documentation. Given the legal complexities involved, it is advisable to consult us to ensure full compliance and accuracy.

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