---
title: The EU Pay Transparency Directive
description: The EU Pay Transparency Directive がもたらす雇用主への影響
image: https://discover.blickrothenberg.com/hubfs/BR_Pay%20Transparancy.png
---

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##### Blick Rothenberg partners with Lloyd’s Bank British Business Excellence Awards

Blick Rothenberg is partnering with Lloyd’s Bank British Business Excellence Awards to sponsor the Mid-Size Business of the Year category

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##### Blick Rothenberg partners with Lloyd’s Bank British Business Excellence Awards

Blick Rothenberg is partnering with Lloyd’s Bank British Business Excellence Awards to sponsor the Mid-Size Business of the Year category

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##### Blick Rothenberg partners with Lloyd’s Bank British Business Excellence Awards

Blick Rothenberg is partnering with Lloyd’s Bank British Business Excellence Awards to sponsor the Mid-Size Business of the Year category

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##### Blick Rothenberg partners with Lloyd’s Bank British Business Excellence Awards

Blick Rothenberg is partnering with Lloyd’s Bank British Business Excellence Awards to sponsor the Mid-Size Business of the Year category

[Read Article](https://www.blickrothenberg.com/insights/detail/blick-rothenberg-partners-with-lloyds-bank-british-business-excellence-awards/)

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##### Blick Rothenberg partners with Lloyd’s Bank British Business Excellence Awards

Blick Rothenberg is partnering with Lloyd’s Bank British Business Excellence Awards to sponsor the Mid-Size Business of the Year category

[Read Article](https://www.blickrothenberg.com/insights/detail/blick-rothenberg-partners-with-lloyds-bank-british-business-excellence-awards/)

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##### Establishing a Business in the UK Guide - 2023

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[Download Guide](https://discover.blickrothenberg.com/hubfs/Blick%20Rothenberg%20Master%20File/BR_Downloads/Downloadable%20resources/Blick-Rothenberg_Establishing%20a%20Business%20in%20the%20UK%20Guide%202023.pdf?hsLang=en)

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##### Establishing a Business in the UK Guide - 2023

Practical information on the UK tax & accounting implications of setting up and running a business in the UK

[Download Guide](https://discover.blickrothenberg.com/hubfs/Blick%20Rothenberg%20Master%20File/BR_Downloads/Downloadable%20resources/Blick-Rothenberg_Establishing%20a%20Business%20in%20the%20UK%20Guide%202023.pdf?hsLang=en)

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CEO Nimesh Shah appeared at the Financial Times Weekend Festival on an ‘Ask the experts’ panel on pensions chaired by Consumer Editor Claer Barrett.

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##### HMRC should standardise gift tax law to apply equally to all taxpayers

Gifts to politicians should be taxed

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##### HMRC should standardise gift tax law to apply equally to all taxpayers

Gifts to politicians should be taxed

[Read more](https://www.blickrothenberg.com/insights/detail/hmrc-should-standardise-gift-tax-law-to-apply-equally-to-all-taxpayers/)

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##### Success Stories – Episode 5

Audit, Accounting & Outsourcing Partner Daniel Burke talk with Dino Sura, Managing Director of global restaurant business Burget & Lobster.

[Watch Success Stories](https://www.blickrothenberg.com/insights/resources/success-stories/)

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##### The Tax Factor

Episode 64 - Gary Lineker, Frankie Dettori and the non dom castle

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##### Global Talent 24 - A Spotlight on the Life Sciences sector

The trends and best practice emerging in 2024 and beyond.

[Read article](https://www.blickrothenberg.com/insights/detail/global-talent-24-a-spotlight-on-the-life-sciences-sector/)

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![Temp red pic 1](https://discover.blickrothenberg.com/hubfs/Blick%20Rothenberg%20Master%20File/BR_Navigation%20feature%20content/Temp%20red%20pic%201.jpg)

##### HMRC should standardise gift tax law to apply equally to all taxpayers

Gifts to politicians should be taxed

[Read more](https://www.blickrothenberg.com/insights/detail/hmrc-should-standardise-gift-tax-law-to-apply-equally-to-all-taxpayers/)

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# Blick Rothenbergへようこそ

### The EU Pay Transparency Directive がもたらす雇用主への影響

The EU Pay Transparency Directive

がもたらす雇用主への影響

 

近年において雇用主が直面すると思われる最も重大なコンプライアンス義務の１つ、そしておそらく人事の分野における最も重要な改正が目前に迫っています。

賃金の透明性の問題は長年にわたって議論されており、特に男女間の賃金格差の問題が依然として続く中、世界中の政府が格差是正のために介入し雇用主に具体的な行動を取るように促しています。ここ数年、米国、カナダ、オーストラリア、アジアを含む世界中で賃金の透明性に関する新たな規制と情報開示義務が次々と導入されており、EUでもさらに増える予定です。EUにおける規制は間違いなくこれまでで最も包括的な規制であり、地域全体および英国を含む密接に関連する市場における従業員と雇用主の関係に大きな変化をもたらすと予想されます。この規制を通じてEUは賃金格差を撤廃し給与の公平性を推進し、全ての人に平等な条件を提供することを目指しています。

この規制により、EU（および英国）内のすべての雇用主が具体的な行動を起こすことを求められます。

•    男女間賃金格差の公開義務は規制内の１つの要素ですが、これは一定以上の従業員数を抱える雇用主にのみ要求されます。他のすべての新たな規制は従業員数に関係なく適用されます。  
•    企業は、この新たな規制が適用される前に社内の報酬体系や人事慣行が来るべき新ルールに準拠しているかを確認する必要があります。EU加盟国がこの規制を各国の国内法に反映させる期限は2026年6月ですが、一部の加盟国は国内の様々な事情によりこの期限を前倒しして行動すると予想されています。  
•    企業はこの新たな規制に準拠する必要があり、できない場合は金銭的なペナルティーの可能性もあります。

多くの雇用主はこの新たな規制は正しいことであると考え、欧州全土（EU加盟国だけでなく）において従業員を一貫して公平に扱う意向をすでに示しているため、今回の規制はEU地域を超えて影響を与えると思われます。従って英国の雇用市場にも重大な影響を与える可能性があるため、英国の雇用主も賃金の透明性により慎重に備える必要があることを意味します。ビジネスを展開する上で必要なスキルを持った従業員を採用し長く働き続けてもらうことは常に雇用主にとっての課題ですが、この新たな規制に対する準備を怠ると、従業員の採用に関して競合他社にビジネス上の実質的な優位性を与えるリスクが生じるでしょう。

今回の規制によって新たに求められること

今回の規制において、雇用主は多くの分野で行動を起こすことが求められます。場合によっては現在の慣行が新たに求められる基準を満たしていることを検証するだけで十分かもしれませんが、多くの雇用主は一部の領域ではより根本的な再設計が必要であることに気づき始めています。

## 新たに導入される透明性に関する主な規制 （全ての雇用主に適用）

 

•    雇用主は、求人広告で募集しているポジションの初任給レベルおよび給与額レンジ （ボーナス・福利厚生を含む）の詳細を公開する必要があります。

•    雇用主側から求職者に対して、現在または以前の給与レベルに関する情報を求めることはできなくなります。

•    雇用主は、Gender-neutral job evaluation/ classification schemeを通じて社内に存在する様々な職種のうち、同等の価値を持つと思われる業務（同等の業務であるため賃金格差もあるべきではない業務）を確実に把握する必要があります。

•    「同等の業務」だと認められる役割間においても賃金格差が生じる可能性はありますが、その場合は客観的な基準（市場プレミアム、個人のパフォーマンスの差など）に関連付けられている必要があります。

•    雇用主は、給与額がどのように決定、管理、維持されるのかについて従業員と詳細を共有する必要があります。

•    従業員が給与の詳細を他人に開示することを禁止する守秘義務条項は無効となります。従業員は自分の給与の詳細を自由に第三者と共有できます。

•    従業員は、自身の給与レベルおよび自分と同じ仕事または「同等の価値」と評価された業務を遂行する男性・女性労働者の平均給与を示す情報を毎年雇用主に対して要求する権利が与えられます。雇用主は従業員がこの権利を有することを毎年告知することが求められます。

 

## Gender Pay Gap (GPG) レポートの開示義務 （一定以上の従業員を抱える雇用主に課されるが従業員数の基準は国により異なる可能性）

•    100人以上の従業員を抱える雇用主は、男女間の賃金格差(CPG)の詳細を公表する必要があります。

o     250人以上の従業員を抱える雇用主は、2027年6月7日までに GPGリポートを発行し、その後は毎年発行する必要があります。

o    従業員数が150～249人の雇用主は、2027年6月7日までに GPGリポートを発行し、その後は3年ごとに発行する必要があります。

o    従業員数が100～149人の雇用主は、2031年6月7日までに GPGリポートを発行し、その後は3年ごとに発行する必要があります。

o    従業員数が100人未満の場合は、GPGリポートの公開は任意となります。

•    5%を超える男女間の賃金格差が存在する場合、雇用主は従業員側の代表者や労使協議会と協力して給与体系の分析を実施し、格差是正計画を策定する必要があります。

注意点:

•    欧州の一部の地域の雇用主はすでにこれらの要求をさらに超えた対策を取っており、このまま現在の慣行が維持されることが予想されます。

•    EU全体で単一のGPG計算方法が採用される可能性は低く、すべての国が独自のアプローチを取ると思われます。

 

## •    上記は今回の新たな規制における最低限の基準を示しており、各国がさらに独自に自国内規制を強化することを決定する可能性があります (特に既に厳しい賃金の透明性を求めているような国々の場合)。 •    今回の規制による「給与」の定義は単なる基本給ではなく、例えばボーナス、残業代、各種手当、傷病保障、職業年金など他の要素も含まれます。

 

どのような対応が必要か

この新たな規制はすべての雇用主に行動することを義務付けていますが、対応すべき範囲は現在の社内の状況によって異なります。 例えば下記のような点があげられます：  
•    現在、同等の価値を持つと思われる業務を特定するための分析的な職務評価システムを有していない企業は、今後のすべての基礎となる業務の評価および職務レベル構造の特定を検討することから始める必要があります。  
•    現在、支払い額等が会社側の裁量に大きく影響を受けるボーナス制度を導入している雇用主は、より透明性が高く安定したボーナス制度の導入を検討する必要があります。  
•    給与・報酬体系が文書化されていない雇用主（または文書化されているものの非常に古い）は、従業員との透明性のあるコミュニケーションを可能にするためきちんと文書化する必要があります。

第一段階として、会社としてどのような具体的なアクションを取るのかを決定することが重要であり、従って規制要件に照らして現在の社内慣行を今一度見直すことが必要になります。これにより論理的、組織的かつタイムリーな方法で必要な改正を実現するための明確な移行計画を策定できるようになります。また、移行を担当する従業員が雇用主と同様に新しいルールに対応できるよう、明確なコミュニケーションおよび教育計画を確実に実施する必要があるでしょう。

企業にとってこの新たな規制に備えるための時間はまだ十分ありますが、なるべく早く対策を開始するに越したことはありません。

新たに求められる改正点はどの企業も最優先で取り組むようなものではないため、今のうちから少しずつでも行動を起こすべきです。

Stuart Hyland  
Partner, Blick Rothenberg

 

 

## 私どもBlick Rothenbergでは、本規制への準拠を含め、賃金の透明性を実現するためのサポートを提供可能です。 例えば次のようなサービスを提供しています： 1\)    経営陣(および人事部) 向けのトレーニングセッション 2\)    既存の社内慣行においてどこがリスク領域となり得るかを特定するための準備状況アセスメント 3\)    行動計画と優先順位付けのアセスメント 貴社のニーズに合わせてサポートさせて頂きますので、ぜひBlick Rothenbergチームにお問い合わせください。

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上記に関してご質問がある場合、また今回の秋季予算案が貴社にとってどのような影響を与えうるかについてもっと知りたい場合は、以下の連絡先またはフォームからBlick Rothenberg のいつもの担当者または廣田幸太郎までご連絡ください。

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