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

As an employer, you are obliged to treat all employees according to the same principles and not to discriminate against anyone on the grounds of gender. If you normally have more than 500 employees and are required to report under the HGB, you must prepare and publish an Equality and Pay Report at regular intervals.
In the report, you must describe what measures you are taking

1. to promote equality between women and men and their effects, as well as
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 indicate 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 achieve equal pay (for example, implementation of a company audit procedure for your company).

You must also indicate, broken down 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 your company is covered by collective agreements or not:

• tariff-bound or tariff-applying: every 5 years
• not bound by or not applying collective agreements: every 3 years

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