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Pay transparency : refine your analysis model to ensure compliance and fairness

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Pay transparency 2026

Refine your analysis model to ensure compliance and fairness

The European directive on pay transparency is entering a decisive phase. As 2026 approaches, companies must now prepare to produce reliable indicators, explain their pay gaps and demonstrate the objectivity of their practices. During our latest webinar, Pedro Montoya, co-founder of OptimaHR, shared a clear and operational perspective on the challenges ahead, along with a demonstration of the tooling required to effectively manage this transition.

A demanding regulatory framework that requires structure and precision

In this third episode dedicated to pay transparency, we revisited the fundamentals: seven legal indicators, including the now well-known seventh indicator relating to worker categories, which will be at the heart of future obligations.

While the first six indicators are relatively classic (average and median gaps, analysis of variable pay, quartile distribution…), the seventh represents a major shift. It requires organisations to group employees into homogeneous categories defined according to objective and non-sexist criteria. These categories will then be used as the basis for a detailed analysis of unexplained pay gaps.

As Pedro Montoya reminded us, “without the right tools, it will be very difficult to meet the requirements of pay transparency”. The exercise demands reliable, consolidated, traceable and statistically exploitable data.

The cornerstone: defining worker categories correctly

This is the first major challenge identified. Today, the criteria remain somewhat unclear, but four dimensions are already confirmed: the skills required, the level of effort, the level of responsibility and working conditions. Additional dimensions may emerge, such as non-technical skills.

Defining these categories is a key organisational task, as they must be:

  • coherent from a job-architecture perspective,
  • sufficiently homogeneous in terms of compensation,
  • large enough to produce meaningful statistics,
  • compliant with upcoming regulations, including minimum male/female distribution thresholds.

According to Pedro Montoya, “at least ten people per category, including three men and three women, will likely be necessary to ensure valid statistical analysis and comply with GDPR”.

Building robust statistical models to explain pay gaps

Once categories are defined, the next challenge is identifying the objective criteria that actually shape compensation in practice. This means moving beyond HR intuition to rely on factual data.

Optima HR provides a statistical engine capable of:

  • testing various sets of criteria (degree, tenure, performance, job level, skills, etc.),
  • evaluating how well these criteria explain actual compensation,
  • measuring the “explained” versus “unexplained” share of pay gaps,
  • identifying individual cases at risk.

The regulatory objective is clear: the unexplained gender pay gap must not exceed 5 % within each worker category. Companies will therefore need to justify why a gap exists and based on which objective criteria.

Reliable data and aligned HR processes: a non-negotiable requirement

Statistical modelling is only as reliable as the underlying data. This is where many organisational challenges emerge:

  • subjective or inconsistent performance ratings,
  • salary review processes managed through Excel,
  • discretionary managerial decisions,
  • poorly documented individual histories,
  • recruitment processes that create pay gaps from day one.

Pedro Montoya emphasises this point: “many gaps originate at entry into the organisation”. A poorly negotiated hiring salary can create long-term disparities that become problematic once employees gain the right to request transparency.

Organisations must therefore review their HR processes, document decisions and ensure that all relevant information is captured in their HRIS. Technical integrations—especially with SuccessFactors—are becoming critical to ensure data quality.

Identifying sensitive individual cases and preparing justifications

OptimaHR can detect employees who are significantly above or below their “theoretical” salary calculated by the model. These cases require human assessment: some gaps are legitimate (rare expertise, strategic hire, market constraints), while others reveal issues (underpaid recruitment, lack of progression, managerial bias).

Documenting these situations is essential. From 2026 onward, each employee will have the right to request information about their pay relative to their peers. Employers must be prepared to justify any differences.

Building a realistic salary action plan aligned with regulatory expectations

Once gaps are identified, companies must estimate the budget needed to bring unexplained gaps below the 5 % threshold for each worker category.

The amounts can be substantial. Optima RH’s solution helps organisations:

  • calculate the full budget required to correct all gaps,
  • simulate different investment levels,
  • optimise allocation of the available budget,
  • prioritise salary adjustments with the greatest impact.

The goal is not to correct everything overnight, but to implement a clear, documented and progressive plan.

What to remember to approach 2026 with confidence

Three priorities emerged from this webinar:

  1. Define your worker categories using objective, coherent and fully documented criteria.
  2. Identify the criteria that truly drive compensation by testing them against your actual data with a statistical model.
  3. Establish a realistic action plan, combining salary adjustments, HR governance, traceability and improved processes.

The pay transparency directive will significantly transform compensation practices. Organisations that begin preparing now will gain a strategic advantage: strengthened compliance, improved internal fairness, increased employee trust and enhanced employer brand attractiveness.

Want to know more?

Make an appointment with our experts to discuss your pay transparency policy, tailored to your specific context!

You can also check out the rest of our webserie on pay transparency.

About our experts

Julien Craeynest is an HR consultant at Arago, specialising in HRIS and Comp & Ben issues. His technical and organisational expertise enables him to support companies in ensuring compliance and optimising their remuneration practices.

Julien Craeynest

Pedro Montoya is co-founder of the OptimaHR solution and product manager of the salary transparency module within that solution.  His in-depth knowledge of the strategic and operational issues related to payroll and data analysis makes it possible to simplify the management and simulation of payroll headcount and optimise your salary transparency policy.

Vincent Beaupérin 1

Frequently Asked Questions - FAQ

Does the directive apply only to the private sector?

No, it applies to both the private and public sectors in the 27 countries of the European Union.

Is seniority considered an objective criterion?

Yes, seniority is recognised as an objective criterion in the analysis of pay gaps.

What should you do if every position is unique in an SME?

Even in small organisations, it is possible to group together positions of equal value according to objective criteria such as level of qualification, expertise or responsibility, regardless of job titles.

Is the collective agreement sufficient to justify the differences?

No. The directive requires a company-specific analytical job evaluation system, in addition to the collective agreement.

What are the risks of non-compliance?

Risks include individual or collective litigation, financial penalties, loss of employee confidence, and difficulties in recruiting or retaining talent.

Does the directive impose collective increases?

Not necessarily. It requires transparency and justification for any discrepancies. Companies can choose between targeted or general increases based on their internal assessment.

If we provide the analysis initially, could this help us to prove our approach in the event of an inspection?

Conducting an analysis of remuneration and pay gaps will be a necessary step. This is essential but not sufficient: the company will also have to comply with the other obligations inherent in the directive (duty to provide information, etc.).

Does having been in the position for years and being a beneficiary of the NAO entitle one to a higher salary compared to a new hire in a similar position?

Yes, seniority is an objective criterion.

If we have several types of directors (CIO, HR Director, Finance Director, Communications Director, etc.), do the positions retain the same value?

This is where the value of a job weighting methodology lies: it allows us to look beyond job titles and focus on the impact of these positions on the organisation, using weighted objective criteria. It would be incorrect under the directive to consider two positions to be of equal value simply because they both have the title of director.

For certain positions, pressure on the labour market is leading to higher salaries. How can this reality of supply and demand be incorporated into the analysis of pay gaps?

One possible solution is to address labour shortages in certain professions by using ad hoc pay scales (e.g. a specific scale for IT positions with a median salary 10% higher than the median salary on the general scale).

Should we take into account the remuneration actually paid or the contractual remuneration (e.g. how to treat employees on sick leave with daily allowances, part-time employees, etc.)?

Very good point, unfortunately we will have to wait for transposition into national law and implementing decrees, as the directive is not specific on this point.