B10: Workforce – Remuneration, Collective Bargaining and Training
Disclosure requirements for minimum wage, gender pay gap, collective bargaining coverage and training hours.
In brief
VSME disclosure requirement B10 covers workforce remuneration, collective bargaining coverage and training: including the gender pay gap, the share of employees covered by collective bargaining agreements, and training hours provided. These figures give a picture of the fairness and development of the company's HR practices. The page explains how each figure is calculated.
VSME Standard Reference
The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.
View original VSME Standard (PDF)Selko Insights
Headcount Reporting Timing
For all B10 disclosures, Selko Report instructs users to base reporting on headcount at fiscal period end. This ensures consistency across all workforce-related metrics and enables meaningful year-over-year comparisons.
Understanding the Unadjusted Gender Pay Gap
The unadjusted gender pay gap compares average pay between all male and female employees without accounting for factors like job role, experience, or working hours. While useful as a high-level indicator of structural pay discrepancies across economies or industries, it can be misleading for individual companies. A small business with few employees in different roles may show a significant gap that doesn't reflect unequal pay for equal work. This metric is primarily designed to reveal systemic patterns rather than company-specific discrimination.
EU Pay Transparency Directive & Thresholds
The EU Pay Transparency Directive (2023/970) requires companies to report on gender pay gaps and take corrective action when gaps exceed 5%. The VSME standard aligns with this directive by setting employee thresholds for mandatory reporting: currently 150 employees, reducing to 100 employees from June 7, 2031. Companies below these thresholds may omit gender pay gap disclosure, though voluntary reporting is encouraged.
What Counts as Training Hours
The VSME standard does not explicitly define what constitutes training hours. In Selko Report, we interpret this broadly to include all forms of training and education—both formal and informal. This includes structured courses, workshops, certifications, on-the-job training, mentoring programs, e-learning, conferences, and other professional development activities.
First-Time Training Data Collection
If your organization has not previously collected annual training hour data broken down by gender, or if the available data is based on estimations, Selko Report accepts this for the current reporting period. We recommend clearly noting this in your report and establishing more robust data collection processes for subsequent reporting periods to improve accuracy and comparability.
Related content
B8: General workforce characteristics
VSME disclosure B8: employee numbers, contract types, gender distribution and turnover rate.
Read moreB9: Workforce health and safety
VSME disclosure B9: work-related accidents and fatalities, and how to report them.
Read moreC5: Additional workforce data
VSME disclosure C5: gender ratio at management level and the share of temporary workers.
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