METHODS FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2 FOR COMPANIES WITH MORE THAN 250 EMPLOYEES
1. Reference period
The employer may choose a period of twelve consecutive months as the reference period for calculating the indicators.
The indicators are calculated each year by the employer, no later than 1st March of the current year, on the basis of data from the annual reference period chosen by the employer which precedes the year in which the indicators are published.
2. Employees to be taken into account for calculating the indicators
The number of employees to be taken into account for calculating the indicators is assessed over the annual reference period chosen by the employer.
Apprentices, holders of a professionalisation contract, employees made available to the company by an external company, expatriate employees and employees absent for more than half of the annual reference period under consideration are not taken into account in the company’s workforce for the purposes of calculating the indicators.
The following individual characteristics of employees are assessed on the last day of the annual reference period chosen by the employer or on the last day of the employee’s presence in the company:
-age;
-hierarchical level or coefficient in application of the branch classification;
-level according to the company’s job rating method;
socio-professional category.
3. Elements of remuneration to be taken into account for calculating the indicators
The remuneration of each employee, within the meaning of Article L. 3221-3, is reconstituted on a full-time equivalent basis over the annual reference period in question. Redundancy and retirement payments, bonuses linked to a particular hardship that does not concern the employee personally, seniority bonuses, overtime, additional hours, as well as payments made in respect of profit-sharing and incentive schemes are not taken into account.
4. Method of calculating the indicators and scale to be applied to the results thus obtained
The indicators defined in article D. 1142-2 are calculated and evaluated according to a scale ranging from 0 to 100 points, in accordance with the following tables:
4.1 Indicator relating to the gender pay gap
| INDICATOR | CALCULATION METHOD | RESULTS OBTAINED | NUMBER
OF POINTS |
|---|---|---|---|
| Pay gap between women and men (1° of article D. 1142-2) | a) Employees are divided into groups, according to four age brackets and by category of equivalent positions.
The age groups are as follows: -under 30; -30 to 39; -40 to 49; -and 50 and over. With regard to equivalent job categories, the employer may, after consulting the social and economic committee, allocate employees by hierarchical level or coefficient, in application of the branch classification or another job rating method. The job rating method is adopted after consultation with the social and economic committee. If the employer does not wish to allocate employees by hierarchical level or coefficient or according to another job rating method, or if these allocation methods do not enable the indicator to be calculated, it will allocate employees to the following four socio-professional categories: -workers; -employees; -technicians and supervisors; -engineers and managers. b) Only groups comprising at least three men and at least three women will be taken into account. If, in application of this rule, the calculation of the indicator by hierarchical level or coefficient, under the conditions provided for in a), is made impossible with regard to the criterion defined in paragraph 5.1, the classification by hierarchical level or coefficient is not retained and the employees are grouped according to the four socio-professional categories defined in the same a). c) The average pay for women and men is calculated for each of the groups thus constituted by calculating the full-time equivalent pay for each employee and then averaging the figures. d) The pay gap is calculated, as a percentage, for each of the groups, by subtracting the average pay for women from the average pay for men and relating this result to the average pay for men. e) In groups constituted by socio-professional category, the threshold for the relevance of the gaps is 5%. In groups constituted by hierarchical level or coefficient, the threshold for the relevance of differences is 2%. Where the pay gap is positive, the relevance threshold is deducted from the gap, without however being able to cause it to become negative (zero floor). When the pay gap is negative, the relevance threshold is added to the gap, without however being able to make it positive (ceiling at zero). f) The gaps thus adjusted according to the thresholds for each of the groups are multiplied by the ratio of the group’s workforce to the total workforce of the groups taken into account, then added together to obtain the overall pay gap between women and men. g) The final result is the absolute value of the overall pay gap, rounded to the first decimal place. |
Equal to 0 | 40 points |
| Greater than 0% and less than or equal to 1 | 39 points | ||
| Greater than 1% and less than or equal to 2 | 38 points | ||
| More than 2% and less than or equal to 3 | 37 points | ||
| More than 3% and less than or equal to 4 | 36 points | ||
| More than 4% and less than or equal to 5 | 35 points | ||
| More than 5% and less than or equal to 6 | 34 points | ||
| More than 6% and less than or equal to 7 | 33 points | ||
| More than 7% and less than or equal to 8 | 31 points | ||
| More than 8% and less than or equal to 9 | 29 points | ||
| More than 9% and less than or equal to 10 | 27 points | ||
| More than 10% and less than or equal to 11 | 25 points | ||
| More than 11% and less than or equal to 12 | 23 points | ||
| More than 12% and less than or equal to 13 | 21 points | ||
| More than 13% and less than or equal to 14 | 19 points | ||
| More than 14% and less than or equal to 15 | 17 points | ||
| More than 15% and less than or equal to 16 | 14 points | ||
| More than 16% and less than or equal to 17 | 11 points | ||
| More than 17% and less than or equal to 18 | 8 points | ||
| More than 18% and less than or equal to 19 | 5 points | ||
| More than 19% and less than or equal to 20 | 2 points | ||
| More than 20 | 0 points |
4.2 Indicators relating to differences in the rates of individual increases and promotions between women and men
| INDICATOR | CALCULATION METHOD | RESULTS OBTAINED | NUMBER
OF POINTS |
|---|---|---|---|
| Difference in the rate of individual increases (excluding promotions) between women and men
(2° of article D. 1142-2) |
a) Employees are divided into 4 groups according to the four socio-professional categories defined in paragraph 4.1.
b) Only groups comprising at least ten women and ten men are taken into account. c) In each of the groups, the rates of increase for women and men are calculated, as a percentage, as the proportion of employees who received an increase during the reference period. Only individual increases (1) not corresponding to promotions (2) are taken into account. d) The difference in rates of increase is calculated, in percentage points, for each group, by subtracting the rate of increase for women from the rate of increase for men. e) The differences thus obtained are multiplied by the ratio of the group’s workforce to the total workforce of the groups taken into account, then added together to obtain the overall difference in rates of increase between women and men. f) The final result is the absolute value of the overall difference in rates of increase, rounded to the first decimal place. |
Less than or equal to 2 % points | 20 points |
| Greater than 2 and less than or equal to 5 percentage points | 10 points | ||
| More than 5 and less than or equal to 10 percentage points | 5 points | ||
| More than 10 % points | 0 points | ||
| Difference in promotion rates between women and men (3° of article D. 1142-2) | a) Employees are divided into 4 groups according to the four socio-professional categories defined in paragraph 4.1.
b) Only groups comprising at least ten men and ten women are taken into account. c) In each of the groups, the promotion rates for women and men are calculated, as a percentage, as the proportion of employees having benefited from a promotion (2) during the reference period. Increases excluded from the calculation of the indicator defined in (1) on the grounds that they correspond to promotions must be taken into account. d) The difference in promotion rates is calculated, in percentage points, for each group, by subtracting the promotion rate for women from the promotion rate for men. e) The differences thus obtained are multiplied by the ratio of the number of employees in the group to the total number of employees in the groups taken into account, then added together to obtain the overall difference in promotion rates between women and men. f) The final result is the absolute value of the overall difference in promotion rates, rounded off to the first decimal place. |
Less than or equal to 2 % points | 15 percentage points |
| Greater than 2 and less than or equal to 5 % points | 10 points | ||
| More than 5 and less than or equal to 10 % points | 5 points | ||
| More than 10 % points | 0 points | ||
| (1) The notion of individual increase corresponds to an individual increase in the base salary of the employee concerned.
(2) The notion of promotion corresponds to a move to a higher level or coefficient in the hierarchy. |
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4.3 Indicator relating to the percentage of female employees having received an increase in the year following their return from maternity leave
| INDICATOR | RESULTS OBTAINED | NUMBER OF POINTS |
|---|---|---|
| Percentage of employees who returned from maternity leave during the reference year and who received a pay rise on their return during the same period, if pay rises occurred during their leave (4° of article D. 1142-2) | Equal to 100 | 15 points |
| Less than 100 | 0 points |
4.4 Indicator relating to the number of employees of the under-represented sex among the ten employees with the highest salaries
| INDICATOR | CALCULATION METHOD | RESULTS OBTAINED | NUMBER
OF POINTS |
|---|---|---|---|
| Number of employees of the under-represented sex among the ten employees receiving the highest remuneration (5° of Article D. 1142-2) | The indicator is the smaller of the following two numbers: the number of women and the number of men among the employees with the 10 highest salaries (numbers between 0 and 10). | 4 or 5 employees | 10 points |
| 2 or 3 employees | 5 points | ||
| 0 or 1 employee | 0 points |
5. Level of results
The level of results obtained by the company with regard to the indicators defined in article D. 1142-2 corresponds to the sum of the points obtained for each of the indicators in application of the scale provided for in paragraph 4.
5.1. Determining the result level in the case of incalculable indicators
Indicators may not be calculable in the following cases:
for the calculation of the indicator defined in 1° of article D. 1142-2: because the total number of employees taken into account, in application of the calculation methods defined in paragraph 4.1, is less than 40% of the number of employees to be taken into account for the calculation of all the indicators, in accordance with the provisions set out in paragraph 2;
-for the calculation of the indicators defined in 2° and 3° of article D. 1142-2: either because no promotion or individual increase has taken place during the annual reference period in question, or because the total workforce taken into account, in application of the calculation methods defined in paragraph 4.2, is less than 40% of the workforce to be taken into account for the calculation of all the indicators, in accordance with the provisions set out in paragraph 2;
-for the calculation of the indicator defined in 4° of article D. 1142-2: because there was no return from maternity leave during the annual reference period in question or no increase during the period of such leave.
In the cases listed above, where one or more indicators cannot be calculated, the other indicators are calculated. The total number of points thus obtained is multiplied by one hundred, applying the proportionality rule.
If the maximum number of points that can be obtained, in total, by the company, before application of the proportionality rule, is less than seventy-five points, the result level referred to in the first subparagraph of paragraph 5 cannot be determined for the annual reference period in question. The fact that it is not possible to determine the result level does not relieve the company of its obligation to make the indicators that can be calculated available to the Social and Economic Committee, as well as to the departments of the Minister responsible for labour in accordance with the procedures set out in article D. 1142-5.
5.2. Taking corrective measures into account
In order not to penalise companies taking appropriate and relevant measures and, where applicable, programming financial measures to catch up on pay, in application of article L. 1142-9, when the indicator defined in 1° of article D. 1142-2 is calculable and the company does not obtain the maximum score for this indicator:
-it obtains the maximum number of points for the indicator defined in 2° of article D. 1142-2 if the differences observed for this indicator favour the population with the lowest pay in relation to the results obtained for indicator 1° ;
-it obtains the maximum number of points for the indicator defined in 3° of article D. 1142-2 if the differences observed for this indicator favour the population with the lowest remuneration in relation to the results obtained for indicator 1°.
