Since January, companies with more than 100 employees have been required to fill in or rectify the Salary Transparency Report, and the deadline for filling in the data is March 8.
It is important to note that in the event of non-compliance, the company is subject to an administrative fine of up to 3% of the payroll, limited to one hundred minimum wages.
The information must be included through the Emprega Brasil – Employer Portal, on the website of the Ministry of Labor and Employment (MTE). Organizations that have already provided information through eSocial need to update the data or supplement it, if necessary.
After the deadline, the reports will have to be updated every six months, issued in March and September, containing the following information:
- Position of the employee;
- Amounts of all remuneration: contractual salary; 13th salary; ratifications; commissions; overtime; night-time bonuses; health and safety bonuses; hazardous duty bonuses; thirds of vacations; prior notice worked; paid weekly rest; tips; and remuneration provided for in collective bargaining agreements.
The initiative complies with Decree No. 11/795/2023, published to regulate Law No. 14.611/2023, which established the obligation of equal pay for men and women.
The information provided in the transparency reports must be used to determine whether there is a pay gap between men and women occupying the same position and, if a pay gap is identified, the company will be notified by the Ministry of Labor and Employment to submit an Action Plan to Mitigate the Pay Gap and Pay Criteria between men and women within 90 days.
This plan must contain all the measures and actions to be implemented to promote diversity and inclusion in the workplace, with specific targets and deadlines.
It is worth emphasizing that the participation of representatives of trade unions and employees in the process of creating and implementing the Action and Mitigation Plan for Unequal Pay and Remuneration Criteria must be guaranteed.
It is therefore important for companies’ legal and human resources departments to adopt strategic measures such as reviewing positions and salaries, job descriptions, evaluation methods and promotions, in order to minimize risks.
If you have any questions on the subject, our labor team is available to provide any clarification.
