28. The objective of this DR is to enable an understanding of whether or not the undertaking's employees are paid an adequate wage and the benchmark the undertaking uses for its assessment.

29. The undertaking shall disclose whether or not its employees are paid an adequate wage and the benchmark or benchmarks it uses to determine adequate wages with an indication of the countries for which a given benchmark is used. If employees are not paid an adequate wage, the undertaking shall disclose the countries and the percentage of employees concerned.

AR 18 for para. 29 (Adequate wages)
If all employees are paid an adequate wage, stating this and the benchmarks used for its assessment is sufficient to fulfil this requirement.

AR 19 for para. 29 (Calculation of adequate wage)
The basis of this calculation is the lowest wage among the undertaking’s employees, excluding interns and apprentices. This means basic wage plus any fixed additional payments that are guaranteed to all employees. The lowest wage shall be considered separately for each country in which the undertaking has operations, except if the relevant adequate minimum wage is defined at sub-national level.

AR 20 for para. 29 (Adequate wage benchmarks)
The adequate wage benchmark used for comparison with the lowest wage shall not be lower than:

Pay: The ordinary basic or minimum wage or salary and any other remuneration, whether in cash or in kind which the worker receives directly or indirectly (‘complementary or variable components’), in respect of his/her employment from his/her employer. ‘Pay level’ means gross annual pay and the corresponding gross hourly pay. ‘Median pay level’ means the pay of the employee that would have half of the employees earn more and half less than they do.

Adequate wage: A wage that provides for the satisfaction of the needs of the worker and their family in light of national economic and social conditions.