Every day there are more demands and obligations that Spanish companies must meet, which generates doubts and all kinds of confusion, as is the case with the salary registration and the remuneration audit,two mandatory tools for companies, whose main objective is to guarantee equal treatment and opportunities between women and men in the world of work.

As these are two recent tools, we have found that there is confusion between the salary register and the remuneration audit among most employers, which can lead to errors or punishable infractions.

Therefore, in AYCE Laborytax we will explain what the salary registry and the remuneration audit are and what differences exist between both tools,with the aim of resolving possible doubts or confusions and guaranteeing compliance with the law.

What is the salary record?

The salary register for companies is a measure of mandatory remuneration transparency,which aims to avoid wage inequality between women and men in the world of work, in each group, category, level or position of equal value within a company.

To this end, this register includes the salaries, salary supplements and extra salary receipts of an entire workforce, including not only employees, but also managers and senior positions.

It is mandatory from March 8, 2019,although it is really enforceable from April 14, 2021, which was when Royal Decree 902/2020 of October 13 came into place.

In case of not carrying out the salary registration, companies may be exposed to sanctions of between 6,251 and 187,515 euros,as established by the Law on Infractions and Sanctions in the Social Order (LISOS).

I need to make a salary registration in my company

What is the remuneration audit?

The remuneration audit is a procedure through which the salary situation of a company is reviewed,with the aim of detecting possible remuneration inequalities, and correcting them as soon as possible.

The remuneration audit is mandatory for all those companies with more than 50 workers that have developed an Equality Plan between men and women,with the aim of guaranteeing equal pay between workers of both sexes.

I need to perform a remuneration audit

Differences between salary registration and remuneration audit

Once we know what each of these tools consists of, now we are going to see the differences between salary registration and remuneration audit,with the aim of solving possible doubts and ensuring that we know what they consist of.


The first thing to keep in mind is that the salary registration is mandatory for all companies,regardless of the activity, the number of workers and whether or not they have an Equality Plan.

On the other hand, the remuneration audit is only mandatory for companies with more than 50 workers,which are obliged to draw up an Equality Plan. The remuneration audit must be part of this Equality Plan.


The salary register aims to guarantee transparency in the remuneration information of a company,allowing and facilitating access to such information, through the documented elaboration of the averaged and disaggregated data. Likewise, the employees themselves will be able to access through the workers’ representatives.

While the objective of the remuneration audit is to ensure that the remuneration system complies with equal pay between women and men within a company. In addition, it allows to establish an action plan for the correction of possible inequalities, with determination of objectives, concrete actions, schedule and people responsible for its implementation and monitoring.


As for the duration, the salary record has a validity of one year,having to modify it if any of the elements that make it up change.

On the other hand, the remuneration audit has a maximum duration of 4 years,coinciding with the validity of the Equality Plan to which it belongs, unless a shorter duration of the Equality Plan has been determined.


Once completed, the wage registration must be delivered to the workers’ representatives,without the need to register it or register it with the labor authority.

However, the results of the remuneration audit must be registered in the public register (REGCON), since this tool is part of the minimum content of the Equality Plan, and must be accessible to the public.


The company must inform and consult the workers’ representatives before drawing up the remuneration register. And, when it has been done, the representatives will be able to access its full content.

On the other hand, being part of the Equality Plan, the salary audit will be consulted, worked on and negotiated with the equality commission.


The salary register must contain the salaries, salary supplements and the extra salary perceptions of the entire workforce, which must be disaggregated by sex and distributed by professional groups, professional categories or jobs of equal or equal value.

And, to carry out the salary audit, it is necessary to make an assessment of the jobs,which allows to evaluate the remuneration system and the mechanisms of internal promotion.


In short, the salary registry and the remuneration audit are two tools whose purpose is to avoid pay inequality within a company,but which are different from each other.

Whether you need to carry out a salary registration (mandatory for all companies) or a remuneration audit to complete your Equality Plan (from 50 workers), contact us.

Contact AYCE Laborytax