The report must contain information on the remuneration criteria used by the companies, the existence of job and salary plans, as well as the implementation of initiatives aimed at gender equality.

Companies with more than 100 employees must disclose the Salary Transparency and Remuneration Criteria Report, as determined by the Ministry of Labor and Employment (MTE). The obligation is laid down in Law 14.611/2023 and regulated by Decree No. 11.795/2023, with a focus on promoting equal pay for women and men in the corporate environment.

Milene Gregores, senior lawyer at MMADVSShe explains that "publication of the report is mandatory and must take place on companies' communication channels, such as institutional websites and corporate social networks, in a place visible to employees and third parties". According to her, failure to comply with the obligation may result in an administrative fine equivalent to 3% of the payroll, limited to 100 times the value of the minimum wage.

Also according to the lawyer, "companies should pay attention to the accuracy of the information declared, as the data will serve as a basis for inspections and actions by regulatory bodies, such as the Labor Prosecutor's Office." In addition, the report can be used by trade unions and other social actors to monitor gender equality policies in labor relations.

More information about the obligation and sending data can be found at official portal of the federal government.

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