13. Calculating gender pay gaps (GPG)

The gender pay gap (GPG) calculated by WGEA from your submission can be viewed in the Reporting Overview document. The gap is calculated  as the difference between women’s and men’s average total remuneration, expressed as a percentage of men’s total remuneration. This calculation is derived from the data in your Workplace Profile section of your submission.

Note: The Workplace Gender Equality Amendment (Closing the Gender Pay Gap) Bill 2023 requires WGEA to publish employer gender pay gaps. WGEA will communicate with an employer in advance of publishing a gender pay gap.

13.1 Gender pay gap formula

GPG = (Average male total remuneration - Average female total remuneration) / Average male total remuneration x 100

The calculation includes all employees and employee types (part time and casuals included) except for the CEO/equivalent, non-binary employees, and any employee given ‘0’ for their income on the profile.

13.2 How is the figure calculated

All salary/remuneration data for each employee is provided as their annualised and full-time equivalent earnings. This means:

  • Any part year employee has earnings provided as if they worked the full year
  • Any part time employee has earnings provided as if they worked full time hours

This standard enables a comparison of the remuneration paid for  the roles being performed by employees in your organisation by controlling for working less than full-time hours and part year tenure.  Your organisation’s gender pay gap  is the difference between the average total remuneration for men and women, expressed as a percentage of men's average total remuneration.

  • A pay gap which is positive (e.g. 10%) indicates an inequality in earnings that favours male employees on average.
  • A pay gap which is negative (e.g. -10%) indicates an inequality in earnings that favours female employees on average.

13.3 Why calculate gaps using total remuneration?

Total remuneration is comprised of an employee’s base salary amount plus any additional benefits whether payable directly or indirectly, whether in cash or in a form other than cash. As a general principle it is any payment or benefit an employee receives because of their employment with your organisation.

Total remuneration includes:

  • Wages or salary payments
  • Superannuation
  • Bonuses (or performance pay)
  • Higher duties allowances and temporary performance loadings
  • Allowances
  • Back pay or workers compensation payments
  • Commissions, penalty rates or shift loadings
  • Other payments whether in cash or in a form other than cash. 

The gender pay gap is a calculated indicator measuring the difference of average earnings of men and women.

  • This calculation is more relevant and accurate when all payments made to employees are included as this represents the full earnings of each employee.