Governo tira dúvidas sobre Relatório de Transparência Salarial

The Ministry of Labor and Employment (MTE) and the Ministry of Women (MMulheres) held a live broadcast on 02/07/2024 to answer questions about the Salary Transparency Report provided for in Law 14,611/2023 and regulated by Decree 11,795/2023 and MTE Ordinance 3,714/2023.

The relevant point that had been generating a lot of discussion among companies regarding whether or not to disclose salary values ​​was clarified. According to the information transmitted, the Report will not contain the value of salaries, nor will it contain individual information about positions, but only a statistical graph with the ratio of remuneration paid to men and women, divided by CBO’s Major Occupation Groups.

A report model was also released*:

Furthermore, the following relevant points were clarified:

• The Report will be compiled with average and median values ​​related to the year 2023;
• The report must be completed by complete CNPJ, that is, by establishment or branch, as long as it has 100 or more employees linked to it;
• From 03/15/2024, companies must access the report prepared by the MTE, with data extracted from eSocial, via the PDET website (http://pdet.mte.gov.br/);
• Companies must publicize the report internally and externally;
• Intermittent employees, as long as they are receiving a salary, as well as apprentices and PWDs, must be included in the calculation base for the purposes of mandatory submission of the report (100 or more employees);
• There will be no field on the Emprega Brasil Portal for companies to provide open information, and only the completion of the available questionnaire will be required. In other words, explanations and justifications for possible distortions will not be provided a priori.

Although important doubts about the Report have been clarified, we understand that there are several points of concern that remain for companies and that may be subject to questioning.

The absence of room for the company to attribute particularities that justify possible salary discrepancies, based on article 461 of the CLT and other reasonable circumstances; in addition to the adoption of 2023 data that may no longer reflect current conditions; and the use of the CBO with its numerous distortions, among other problematic points, increase the risk of publishing a Report with distorted and unrealistic information, which would already mean, in practice, a risk of reputational damage to companies.

It therefore seems to us that the Report format proposed by the Government does not achieve the purposes of the Equal Pay Law and poses risks to companies.

It is recommended, in this context, that companies now analyze their internal data in order to identify possible distortions and justifications for them, as well as simulate their own Salary Transparency Reports, in order to prepare for possible questions and inspections.

Our team is available for any additional clarifications on the topic.

The following contributed to this article: Felipe Araújo, lawyer in the consultancy area; Clarissa Barcelos Simão and Douglas Uenohara, area partners, and Isabella Magano, partner.

*It was informed, on live, that the mention of the year 2022 was a material error, and the values ​​for 2023 should be considered.