The remuneration register, regulated by Royal Decree 902/2020, is a technical control instrument aimed at verifying the internal coherence of the company’s remuneration system from a pay equality perspective.

Its purpose is not limited to the mere collection of pay data, but requires a structured analysis of salary information that allows the assessment of potential unjustified deviations in the company’s compensation policy.

Legal nature of the remuneration register

Unlike other documents of an informational nature, the remuneration register must be configured as verifiable documentary evidence capable of demonstrating compliance with the principle of equal pay.

The company must be able to objectively justify the design of its salary structure if required to do so by the Labour Inspectorate.

Statistical analysis and salary comparison criteria

The preparation of the register requires the use of statistical indicators that allow the distribution of remuneration within the organisation to be analysed.

In particular, the following must be assessed:

  • The arithmetic mean of the remuneration received
  • The salary median as a measure of central tendency
  • The comparison between professional groups or positions of equal value.

The combined use of mean and median is especially relevant to avoid distortions derived from extreme values within the salary distribution.

Technical justification of pay differences

When the analysis of the register reveals significant salary differences, the company must have objective arguments explaining such deviations on the basis of non-discriminatory factors.

Among the criteria that may justify remuneration differences are:

  • Functional responsibility of the position
  • Professional experience and seniority
  • Level of qualification or technical specialisation
  • Variables linked to performance or productivity.

The absence of sufficient technical justification may be interpreted as an indicator of risk in matters of pay equality.

Scope of the register in relation to personnel

The register must include all employees bound by an employment relationship, regardless of:

  • Contractual modality
  • Working time arrangements
  • Length of service within the company.

It must also include individuals who have been part of the workforce at any time during the annual period under analysis.

Commercial relationships and training internships without an employment contract are excluded.

Non-compliance risks and administrative control

Failure to comply with obligations related to the remuneration register may give rise to administrative liability under Royal Legislative Decree 5/2000.

Sanctions may be classified as serious or very serious offences depending on the nature of the breach and the possible evidence of salary discrimination.

The correct implementation of the remuneration register requires a legal and statistical analysis of the company’s salary structure.

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Payroll and HR Specialist