Ing. Marcel Muráni, LL.M.
Tax Advisor
Equal Pay in Practice: What Companies Should Review After the Publication of the Methodology
The Ministry of Labour, Social Affairs and Family of the Slovak Republic has published a methodology for job evaluation and classification systems in relation to equal pay for women and men for the same work or work of equal value. At EMINEO PARTNERS, we bring you a clear and practical explanation of the methodology for pay transparency.
At first glance, this may seem like a topic primarily for HR departments, payroll specialists, or lawyers. In practice, however, equal pay concerns the entire company leadership. The key question is whether the employer has clearly defined rules for evaluating jobs and determining salaries.
EMINEO PARTNERS already addressed this topic during the online event Pay Transparency in Practice. The newly published methodology now provides companies with a more concrete framework for approaching job evaluation and remuneration in a practical way.
Pay Transparency Methodology – Source in Slovak language (https://www.employment.gov.sk/files/sk/ministerstvo/rovnost/odmenovanie/dokumenty/metodika_po-konzultacii-so-snslp-prijatymi-zmenami-zverejnenie-30_6_2026-final.pdf)
Equal Pay Does Not Mean the Same Salary for Everyone
One of the most common misconceptions is that equal pay means all employees must receive the same salary.
This is, of course, not the case.
Differences in remuneration may exist. However, the company must be able to explain why those differences exist and which criteria were used to determine them. Pay differences may result from varying levels of responsibility, job complexity, working conditions, performance, experience, or other objective factors.
The problem arises when a company cannot demonstrate how salaries are determined, or when pay differences are based solely on established practices, individual negotiation skills, or historical arrangements.
The Methodology Evaluates the Job, Not the Individual
One of the key principles of the methodology is that the focus should be on evaluating the job position itself, not the person currently performing it.
This means that companies should not base their assessment solely on who holds a particular position, how long they have worked for the company, or how easy they are to work with. Instead, they should assess the job itself by considering:
- the tasks and responsibilities carried out in the role,
- the level of responsibility associated with the position,
- the knowledge, qualifications, and skills required,
- the working conditions under which the job is performed,
- the degree of mental, physical, or emotional effort involved.
This approach makes it possible to compare jobs that may appear very different at first glance but may, in fact, have the same or a comparable value to the organization.
Four Key Evaluation Factors
The methodology is based on four fundamental factors that should be considered when evaluating job positions:
- Complexity
- Effort
- Responsibility
- Working Conditions
These factors help organizations take a comprehensive view of a job position. The assessment is not limited to a job title or salary level; it also considers what the role actually requires in practice.
An interesting aspect of the methodology is its emphasis on soft skills, such as communication and interpersonal abilities. In practice, roles that require a high degree of communication, empathy, conflict resolution, or emotional resilience are not always adequately reflected in remuneration systems. The methodology highlights the importance of recognizing and valuing these requirements when evaluating the overall value of a job.
What Should Companies Review First?
Companies should not start by immediately recalculating all salaries. A more practical first step is to assess whether they have the necessary foundations and documentation in place.
We recommend reviewing the following areas in particular:
- Whether the company has up-to-date job descriptions
- Whether jobs are classified into clear and understandable categories
- Whether there are transparent criteria for determining pay
- Whether these criteria are objective and non-discriminatory
- Whether the company can explain pay differences between similar positions
- Whether remuneration policies are accessible to employees
- Whether managers are prepared to communicate and discuss the topic
- Whether there is a defined process for responding to employee questions and concerns
This is a practical and effective first step even for companies that do not yet have a large HR department.
Where Companies Often Encounter Challenges
In practice, the biggest issue is not always the level of pay itself, but the lack of a clear explanation behind it.
Particular risks may arise in situations where:
- salaries have developed historically without clear or documented rules,
- identical or similar positions have significantly different pay levels,
- the company cannot explain why one position is classified at a higher level than another,
- pay differences have resulted primarily from individual salary negotiations,
- managers apply different remuneration practices across teams,
- the organization lacks an internal policy or a transparent system of remuneration criteria,
- positions requiring a high degree of communication, interpersonal skills, or emotional effort are undervalued.
For this reason, it is important not to view remuneration solely through the lens of salary amounts, but also through the logic, consistency, and transparency of the overall pay system.
Transparency Does Not Mean Publishing Everyone’s Salary
Pay transparency does not mean that a company must publicly disclose the salary of every employee. Rather, it means that employees should understand the rules according to which remuneration is determined and that the employer can clearly explain its pay-related decisions.
For companies, this means having the following in place:
- Clear remuneration criteria
- Well-defined job categories
- Transparent pay progression rules
- A process for providing information to employees
- A communication strategy regarding pay transparency
- Supporting documentation for potential questions or requests
If these elements are not established, transparency may be perceived as a threat. However, when companies are properly prepared, transparency can become a valuable tool for building trust, strengthening employee engagement, and fostering fairer workplace communication.
How to Get Started in Practice
The topic of equal pay may seem complex, but it does not need to be approached in a chaotic way.
A practical roadmap can look like this:
- Map all job positions within the company.
- Review and update job descriptions.
- Define the criteria used to evaluate job positions.
- Compare similar or comparable roles.
- Assess whether pay differences have an objective justification.
- Establish or revise internal remuneration policies and guidelines.
- Prepare managers to communicate and discuss the topic effectively.
- Implement a process for handling employee questions and requests.
By taking a structured approach, companies can gradually build a transparent and fair remuneration system that supports compliance, strengthens employee trust, and reduces the risk of unexplained pay disparities.
EMINEO PARTNERS as Your Partner in Building a Practical Equal Pay Framework
Equal pay is not merely a matter of payroll calculations. It is the result of a combination of HR practices, payroll processes, legal compliance, internal communication, and well-defined procedures.
At EMINEO PARTNERS, we help companies approach this topic from a practical perspective. We can support you with payroll administration, assessing your current remuneration framework, preparing internal policies, providing legal insight, and integrating pay transparency requirements into the day-to-day operation of your business.
If you are unsure whether your remuneration system is transparent, objective, and defensible, it is worth addressing the issue proactively—before it becomes a challenge.
Conclusion
The newly published methodology on equal pay is not just a document for payroll specialists. It serves as a practical reminder for companies to review how their job positions, evaluation criteria, internal policies, and pay communication processes are structured.
Equal pay does not mean that everyone should receive the same salary. It means that any pay differences should be justifiable, objective, and free from discrimination.
For companies, the best approach is to start with the basics: review job positions, evaluation criteria, and the rules that underpin remuneration decisions. This is often where organizations discover whether their pay framework is ready to meet the growing expectations around transparency, fairness, and compliance.
By taking these steps early, businesses can strengthen trust, improve consistency in decision-making, and ensure that their remuneration systems are both transparent and sustainable for the future.
The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.
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Article summary
Equal pay does not mean that all employees must receive the same salary. However, it does mean that a company should be able to explain the objective and non-discriminatory criteria on which remuneration decisions are based and justify any differences in pay between positions.
The new methodology on equal pay helps employers take a more systematic approach to job evaluation. It focuses on the job itself, rather than the individual performing it. When assessing jobs, it recommends considering factors such as complexity, effort, responsibility, and working conditions, while also highlighting the importance of soft skills.
At EMINEO PARTNERS, we bring you a clear and practical explanation of the pay transparency methodology and what it means for employers in practice.
FAQ
What Does Equal Pay Mean in Practice?
Equal pay means that women and men should receive the same remuneration for the same work or for work of equal value. It does not mean equal pay for everyone; rather, it requires remuneration decisions to be based on objective and non-discriminatory criteria.
Must All Employees in the Same Position Receive the Same Salary?
Not necessarily. Differences in pay may exist if they are justified by objective factors such as the level of responsibility, experience, performance, working conditions, or other relevant criteria.
What Does the Equal Pay Methodology Evaluate?
The methodology focuses on evaluating job positions rather than the individuals performing them. It primarily assesses factors such as job complexity, effort, responsibility, and working conditions.
Why Are Job Descriptions Important?
Without up-to-date job descriptions, it is difficult for a company to demonstrate what a particular role requires and why it is compensated in a certain way. Clear job descriptions provide the foundation for objective job evaluation and remuneration decisions.
Does Equal Pay Apply to Smaller Companies as Well?
Yes. The principle of equal pay is relevant to all employers. While the practical requirements may vary depending on the size and nature of the organization, the need for objective and non-discriminatory remuneration practices applies universally.
Is It Enough to Include Salaries in Employment Contracts?
No. An employment contract or salary agreement addresses an individual employee’s remuneration, but employers should also be able to explain the broader framework and criteria used to determine salaries and classify job positions.
How Can EMINEO PARTNERS Help?
EMINEO PARTNERS supports companies with payroll administration, the legal and procedural setup of internal policies, assessments of existing remuneration systems, and practical measures that help organizations prepare for evolving pay transparency requirements.
