ESRS S1: Own Workforce·Disclosure Requirement S1-9
Adequate Wages
Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.
Gepubliceerd paspoort
Review in behandelingStandaard
ESRS S1: Own Workforce
Disclosure Requirement S1-9 · 2026-5010-final
Laatst beoordeeld
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Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission
Kern van de disclosure
This disclosure asks an organisation to explain whether the people it employs are paid enough to meet an adequate standard of living, and how it knows that. In practice, the report should show the approach used to assess pay, the parts of the workforce covered, and any gaps where pay has not yet been assessed or brought into line.
The practical focus is on coverage and consistency across the organisation, not just on a few well-paid or flagship sites. Readers should be able to see whether the assessment applies across countries, business units and worker groups, and whether any differences in pay practices are linked to location, role or employment type.
Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.
Voordat u begint
Voordat u begint
Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.
Voorbereiding
Belangrijkste voor te bereiden informatie
| Voorbereidingsveld | Wat vast te leggen | Aanwijzing voor bewijs | Eigenaar |
|---|---|---|---|
| Adequate wage flag | Record whether the organisation has checked if pay meets the chosen adequacy benchmark for the reporting population and period, and whether the result is yes or no. | Pay review output, wage benchmark calculation, HR or payroll summary, and the documented basis for the yes/no conclusion. | Reward / HR analytics |
| Wage benchmark basis | Capture the specific benchmark or reference point used to judge pay adequacy, including the named source and how it was applied. | Benchmark policy note, external reference document, internal methodology paper, or board-approved pay standard used for the assessment. | Reward / sustainability reporting |
| Affected countries | List the countries where the pay adequacy check was carried out and where the result is relevant for reporting. | Country-level payroll extracts, entity mapping, and the consolidated reporting workbook showing which locations were included. | HR operations / finance |
| Below-threshold share | State the percentage of employees whose pay falls below the selected adequacy threshold for the reporting scope and period. | Headcount by pay band, threshold calculation, and the working paper showing the numerator and denominator used for the percentage. | HR analytics / payroll |
Hoe u dit voorbereidt
De gegevens opvragen
Request the pay-benchmark data and below-threshold headcount
Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.
Are our people paid at or above the pay floor we use, and if not, where and for whom does the gap sit?
Use your organisation’s own pay and reward language first, then map it to the reporting fields below. For example, if you talk about salary bands, pay floors, living-pay checks or local market benchmarks internally, use those terms in the request and only translate them into the reporting labels when you prepare the return. Check the source material before sign-off.
Zwak verzoek
Please provide the ESRS S1-9 adequate wages data, including whether we meet the benchmark, the benchmark used, countries affected, and the percentage of employees below threshold.
Waarom dit misgaat: It uses framework language that many internal owners will not recognise, and it does not tell them which internal report, population, or counting basis to use. That makes the return harder to prepare and easier to misread.
Beter verzoek
Please send the latest pay-floor review extract for [period], showing the benchmark used, the countries or sites included, the headcount and share of people below that benchmark, and the report or system the figures came from. Use our internal pay and reward terms in the return, and add any scope or assumption notes.
Sjabloon voor een formele e-mail
Subject: Request for pay-benchmark data for [reporting period] Hi [name/team], Could you please share the latest extract for the pay review covering [reporting period]? We need the following, using our internal pay and reward terms where possible: - the benchmark used for the review; - the countries or locations included; - the number and share of employees paid below that benchmark; - the population and counting basis used; - the source system or report used to produce the figures. Please include any notes on scope, exclusions, or assumptions, and confirm who reviewed the numbers before they were sent. A possible LRA training template is attached below for reference only. Please adapt this to your organisation and check the source material before sign-off. Thanks, [preparer name]
Korte versie voor Teams / Slack
Hi [name] — could you send the pay review extract for [period]? Please include the benchmark used, the countries covered, and the number/share of people below that benchmark, plus the source report and any scope notes. Use our internal pay/reward terms in the return where possible. Please adapt this to your organisation and check the source material before sign-off. Thanks
Sectorvoorbeelden
Retail / Distribution
Context. A business with stores, depots and a head office wants one return across different pay structures.
Aangepast verzoek. Please share the pay-floor review for [period] across stores, depots and head office. Include the local benchmark used in each country, the number and share of colleagues below that floor, and the payroll or reward report used to build the figures. Please separate store, depot and office populations using our usual workforce labels.
Voorbeeldantwoord. Country: UK; Workforce group: Store colleagues; Benchmark: local living-pay check; Employees in scope: 4,820; Employees below benchmark: 96; Share below benchmark: 2.0%; Basis: headcount; Source: payroll extract v3; Notes: excludes seasonal staff.
Manufacturing
Context. A plant-based employer needs the data split by site and worker group.
Aangepast verzoek. Please provide the wage-floor review for [period] by site. Use our site and shift-worker labels, and include the benchmark used, the number and share of employees below it, and the system extract used for the analysis. Flag any sites where the pay floor differs by country or collective arrangement.
Voorbeeldantwoord. Country: Spain; Site: Valencia plant; Workforce group: Production operators; Benchmark: statutory minimum; Employees in scope: 1,140; Employees below benchmark: 0; Share below benchmark: 0.0%; Basis: headcount; Source: payroll and site roster; Notes: no exceptions identified.
Stel uw disclosure op
Notities die gegevens tot een disclosure maken
LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.
Methodenotitie
Explain which pay benchmark was used, how the organisation defined the adequacy test, which countries were included, and how the below-threshold share was calculated.
Contextnotitie
Set out what the figures mean in practice by linking the chosen benchmark to the countries affected and the proportion of employees whose pay falls below it.
Toelichting op schommelingen
If the figures changed, note whether that reflects a different benchmark, a change in the countries covered, or a shift in the share of employees below the threshold.
Vermelding in de inhoudsindex
S1-9 Adequate Wages — [location / page] / [notes]Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor S1-9 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.
Assurance-gereedheid
Controleer bij elke bewering het bewijs
| Bewering | Risico | Te controleren bewijs |
|---|---|---|
| We used a wage comparison basis that we believe is fit for purpose across the countries in scope, and we checked that the benchmark set we relied on meets the minimum screening criteria we applied for both EU and non-EU locations. | The benchmark may be incomplete, outdated, or not suitable for one or more countries, which could make the comparison unreliable. | Benchmark methodology note; source documents for each benchmark; country-to-benchmark mapping; date of last update; internal review showing the criteria applied and why each benchmark was accepted. |
| For the calculation, we started from the lowest pay received by employees in the relevant population, left out interns and apprentices, added only the fixed pay elements that are guaranteed, and used the comparison level that matches the country or sub-national area concerned. | The calculation basis may be inconsistent across locations or may include/exclude the wrong pay elements, leading to an overstated or understated result. | Payroll extracts; calculation workbook; definition of included pay elements; population filters showing interns and apprentices excluded; country or regional mapping logic; reviewer sign-off on the calculation approach. |
| We have identified which wage benchmark applies in each place and can show how each benchmark was assigned to the countries covered by the figure. | A benchmark may have been applied to the wrong country, or the mapping may be too broad or too narrow for the disclosed locations. | Benchmark-to-country mapping table; rationale for each assignment; list of countries and any sub-national areas used; management review notes; version-controlled mapping file. |
| Where our review found employees below the wage threshold, we recorded the relevant countries and calculated the share of employees affected for each one. | The affected-country list or percentages may be incomplete, based on the wrong denominator, or not traceable to source data. | Exception analysis by country; headcount denominator used for each percentage; payroll and HR data extracts; calculation checks; evidence of review of outliers and edge cases. |
| Based on the checks we completed before publication, we concluded that not every employee is paid at the level we regard as adequate. | The statement may be unsupported if the underlying analysis is partial, if the population is misstated, or if the conclusion is not consistent with the evidence held. | Final assurance pack; reconciliation between payroll and reported population; sign-off memo; exception log; evidence of pre-publication review and approval; supporting schedules for the conclusion stated. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
Veelvoorkomende hiaten
Fouten om te vermijden bij het verzamelen van gegevens
Waar vaak een professionele afweging nodig is
Voorbeelden
Illustratieve voorbeelden
Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.
We assessed whether our pay floor in each country meets the relevant living-wage benchmark, and the result is **yes** for this reporting period.
- We used the **Anker reference** as the comparison point.
- The countries where this check was relevant were **Bangladesh, Vietnam, and Romania**.
- Across those locations, **1,200 of 15,000 employees** were paid below the benchmark, which is **8%**.
This is a made-up example for training only. It shows how to describe the pay-floor check, the benchmark chosen, the countries in scope, and the share of employees below that level without naming any real organisation.
Our review found that our pay arrangements do **not** yet meet the chosen living-wage reference in every country covered by the assessment.
- We compared pay against the **MIT living wage estimate**.
- The countries included were **Mexico, Poland, and South Africa**.
- In those locations, **540 of 9,000 employees** were below the benchmark, equal to **6%**.
This is a fictional training example. It demonstrates a plain-language way to state the outcome of the wage check, identify the benchmark, list the affected countries, and report the proportion of workers below the threshold.
Bedrijfsrapporten
Hoe bedrijven S1-9 in de praktijk rapporteren
Voorbeelden van volledige en gedeeltelijke rapportagepraktijk. Dit zijn op bewijs gebaseerde analyses, geen sjablonen om over te nemen.
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Toets uw begrip
Scenario’s om door te werken
A group has payroll data for three countries. In one country, a local benchmark is used to test pay levels, and a small set of staff are still below that benchmark after allowances are counted.
A company operates in two countries and uses different local reference points to assess whether pay is at an acceptable level. One country clears the test, while the other does not, but the team is unsure whether to report only the shortfall country.
HR has a pay review showing that all employees in a single country are above the chosen wage benchmark. The team wonders whether the percentage field can be left blank because there are no workers below the line.
A preparer has two possible reference points for the same country: a statutory minimum and an internal living-cost estimate. The team used the internal estimate for the review, but a manager wants the lower statutory figure shown because it makes the result look better.
Verwijzingen naar het raamwerk
Relevante ESRS-vereisten en verwante disclosures
Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.
ESRS
S1-9
binnen ESRS S1: Own Workforce
Gerelateerd & verkennen
Meer in ESRS S1 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
FAQ
Vragen die deze pagina beantwoordt
Start with the plain-language explainer, then work through the step-by-step preparation section and the listed datapoints. The page also gives draft-output ideas, so you can turn the collected information into a narrative and a simple content-index line.
The page says to prepare four datapoints: an adequate wage flag, the wage benchmark basis, the affected countries, and the below-threshold share. Use those as the starting point for your data request and check that the figures are internally consistent.
Use the page’s preparation section to decide which workforce data are in scope and then test the scope against the datapoints listed on the page. The affected countries and below-threshold share help you see where the disclosure needs to be broken down.
The page is designed for ESG, HR and data owners, so ownership should sit with the team that can source the workforce data and explain the methodology. The assurance section and evidence pack are useful for agreeing who will provide support and who will sign off the draft.
The page includes an evidence pack with five items for assurance readiness, alongside five assurance claims to verify. Use both together so you can show the claim, the risk it addresses and the supporting evidence in one place.
The page lists common reporting gaps and mistakes, so it is meant to help you spot missing scope, weak methodology and unsupported figures before publication. A good check is whether each datapoint can be traced back to the evidence pack and the workbook.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and assurance steps. Use it to capture the datapoints, evidence and review notes before turning them into a draft.
The Download Centre also includes a printable Library Card in .pdf format. It is a practical companion for keeping the key points, datapoints and assurance checks to hand while you prepare the disclosure.
Yes, but only as an illustrative starting point. The page says the example is synthetic, so use it to see how the data table and narrative might look, then replace it with your own figures and wording.
The draft-output section gives visualisation ideas, narrative starters and a content-index line to help you shape the final text. Use those prompts after you have checked the datapoints and evidence pack so the draft is consistent with the underlying data.
Meer vragen waarbij deze pagina helpt
Verder verdiepen · S1-9
Leer deze disclosure van begin tot eind op te stellen
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
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