Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring
gender pay gaps
in the organizations

INSTRUCTION MANUALDiagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

UN Women, 2019
The DER Tool has been developed by UN Women with the support of the Win-Win Program: Gender Equality means
good business, funded by the European Union, and the Technical Assistance of ENRED Consultoría.

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International license.
The DER Tool is owned by UN Women and its use is free of charge for companies and organizations wishing to use it.
Therefore, its total or partial reproduction for commercial purposes that signify any type of payment or economic
benefit to a third party is prohibited.
The tools developed by the Women's Institute of Spain, available at www.igualdadenlaempresa.es, have been taken
into account.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

How to use this ManualThis INSTRUCTION MANUAL will allow you to learn how to use the DER Tool, and it is provided together with
2 Excel® files:➔ DER Tool UNWomen.xlsx: this is the file you should work on.
➔ Test DER Tool UNWomen.xlsx: it is the same file, to which data and information of a fictitious
company have been incorporated. This Model will allow you to better understand how the DER Toolworks.
Save all three files on your computer. It is recommended that you print this INSTRUCTION MANUAL, because
you will need to consult it very often.
This INSTRUCTION MANUAL is organized in 3 sections:➔ Introduction: Provides basic concepts and directions for understanding the DER Tool.
➔ Description of the DER Tool: All the images shown in this section come from the Test DER Tool
UNWomen.xlsx, so while consulting this section, you must at the same time have this file open on
your computer, to be able to understand step by step the explanations provided.
➔ Instructions: Provide the necessary prompts for you to use the DER Tool. However, you should not
do so before you have completed the above steps.

Contents
How to use this Manual .................................................................................................................... 3
Introduction ..................................................................................................................................... 4
DER Tool Description ........................................................................................................................ 6
Detailed DER Tool Logic .......................................................................................................................... 6
Technical Description of the DER Tool ................................................................................................... 8Home.................................................................................................................................................... 8
1.1.Data ................................................................................................................................................ 8
1.2.Chart ............................................................................................................................................13
1.3.Salary_Job ....................................................................................................................................13
2.0.Manual_Assign .............................................................................................................................15
2.1.Factors .........................................................................................................................................16
2.2.Factors_Graphs ............................................................................................................................19
2.3.Jobs_Value ...................................................................................................................................20
2.4.Compare_Jobs .............................................................................................................................22
3.1.Salary_Value ................................................................................................................................23
3.2.Salary_Value_Char .......................................................................................................................24
3.3.Salary_Job_Value .........................................................................................................................25
Instructions .................................................................................................................................... 26

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

Introduction
What is the DER Tool?
The Diagnosis of Equal Remuneration [DER] is a self-diagnosis tool for organizations that allows them toassess whether the principle of equal remuneration between male and female workers for work of equalvalue is being respected. It also identifies existing differences in remuneration, in line with ILO Convention
100 on equal remuneration1.

What are the benefits of giving equal pay to women and men?
Having a remuneration system that respects gender equality will enable your organization:➔ To remunerate staff according to the value they provide, also save time for those who manage thepayment system and offer more efficient distribution of the salary burden among the different jobs.
➔ To increase the satisfaction and commitment of employees by remunerating them equitably.
➔ To improve the motivation of employees and increase awareness of the fact that their remuneration
does not depend on sex.
➔ To attract and retain talent, especially among female employees.
➔ To increase the social reputation of the organization; its products and services.
➔ To improve labor relations and contribute to more effective collective bargaining by reducing thenumber of disputes and speeding up the resolution of disputes that arise.

Who can perform the DER
The Diagnosis of Equal Remuneration [DER] can be carried out by any organization, i.e. any private company,
public entity, association, foundation, etc., which has a workforce.
Within the organization, the people responsible for personnel management (Human Resources Department
or similar) will be responsible for carrying out the DER, providing the necessary information and analyzing
the results.

What the DER provides
Once the DER Tool is done, the organization will get answers to the following questions:➔ Are we respecting the principle of equal pay for women and men for work of equal value?
➔ What is the pay gap between women and men?
➔ Where do these differences occur and how much do they cost?
➔ What could the origin of these differences be?

1

https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_INSTRUMENT_ID:312245

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

Costs associated with carrying out the DER
The only cost associated with carrying out the DER Tool is that of the time dedicated by your staff. It is
important to note that the DER Tool is the property of UN Women and its use is free of charge for companies
and organizations wishing to use it. Therefore, its total or partial reproduction for commercial purposes that
imply any type of payment or economic benefit to a third party, is prohibited.

DER Logic
The DER Tool is designed taking into account the "principle of equal remuneration for men and women
workers for work of equal value" established by the C100 - Equal Remuneration Convention, 1951 (No. 100)2.
Therefore, the DER Tool compares the salaries of men and women for the same job, but also requires thatthe value of each job be established, to allow the comparison between different jobs with the same value.

What information is needed to be able to perform the DER
Updated information on each employee is required for a reference period, including personal information,
job and salary. However, the DER Tool can work correctly without some of that information. Therefore, try
to make the most of the information you have, since you may wish to include more information later.

What software and computer skills are needed
The DER Tool is a Microsoft Excel® file, in xlsx format, compatible with Microsoft Excel® 2010 and later
versions. For effective and efficient use the data must first be included, and immediately and automaticallyanalyzed in the form of tables and graphs that are easy to understand. Therefore, a working knowledge ofthis program is required. Although this INSTRUCTION MANUAL provides basic guidance, you can get moreout of the DER Tool if you have specific knowledge of the Pivot Tables3.
The DER Tool can be modified at your convinience, to adjust it to the needs and particularities of yourorganization, under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International license.

What to do after getting the DER
The DER Tool provides a series of quantitative analyses of the compensation your organization is paying tostaff. Once these analyses have been carried out, your organization may undertake one or more of thefollowing actions:➔ Establish and make public the remuneration system carried out with the DER Tool.
➔ Repeat the DER Tool annually, in order to monitor whether differences are reduced (if detected), or if
new ones arise, and disseminate their results.
➔ Apply the latest remuneration for newly recruited staff, in line with the value contributed by each job,regardless of the gender of the person occupying the position.
➔ Correct salary discrimination as far as possible, increasing salaries where necessary.

2 https://www.ilo.org/dyn/normlex/en/f?p=NORMLEXPUB:12100:0::NO::P12100_INSTRUMENT_ID:312245
3 For more information on Pivot Tables click here5

Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

DER Tool Description
Detailed DER Tool Logic
The DER Tool is a Microsoft Excel® Workbook, organized as follows:

The graph above shows, as a flowchart, the functions that the DER Tool can perform, which are as follows:
A. Analyze salaries by sex and job.
B. Valuate the jobs, for which you offer two options:
1. In a direct way,
2. By determining first the value of the work in the organization as a whole (measurement
system), and then valuing each of the jobs.
C. Analyze salaries by sex, job and value.

Each of these 3 functions is described in detail below:

A. Analysis of salaries by sex and job
According to the graph, the first thing is 1.1. Include personnel data and their remuneration. This
information is essential to start the DER; without it, nothing can be done. The information must be
disaggregated by each employee. However, there are some information fields that are not mandatory. With
this information, you can get a summary table of 1.2. Organizational Chart, and also 1.3. Compare salaries
by sex and job for women and men, allowing you to already detect whether and where salary differentials
exist.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

B. Valuation of jobs
At this point, there is the option of completing the salary analysis considering not only the different jobs, butalso their value. To do this, it is necessary to establish the value of these jobs, for which the DER Tool offers
two options:
OPTION 1: 2.0. Manually assign value to jobs. This option is eminently subjective and therefore not very
rigorous. However, it is provided as an option for cases where your organization is not ready to perform an
Objective Valuation of some or all of the jobs. The results obtained using this option will therefore sufferfrom the same lack of rigour.
OPTION 2: Objectively assign value to jobs for the entire organization, using an analytical method based on
points and factors (recommended by the ILO as " the most appropriate evaluation method for pay equity
purposes"4). This process is carried out in three consecutive steps:▪

The first step entails 2.1. Determine the value of work in the organization, which considers 4 FACTORS(A. QUALIFICATION, B. RESPONSIBILITY, C. EFFORT and D. WORK CONDITIONS). Each of these 4 FACTORS
are then split into Sub-Factors, which must be selected, and their corresponding weights assigned. Once
done, you will be able to 2.2 Visualize the value of the work in the organization according to the weights
assigned, allowing you to easily check if the result is in accordance with the reality of your organizationand if it is not; see where to make the relevant adjustments.

▪

The second step, which is not included in the DER Tool, is to have a description of all the jobs,
individually detailing their tasks and responsibilities, and the necessary requirements for the job.

▪

The third step comprises 2.3. Valuate the jobs according to the descriptions, and to the valuation of thework already done in the first step. In order to do so, it is necessary to consider the jobs individually,
determining which GRADE each of the Sub-Factors fall. This will result in each job receiving a point total.
You can 2.4. Compare the value of 2 jobs using the corresponding sheet.

C. Analysis of salaries by sex, job and value
Finally, by combining the information on salaries and the job values, it is possible to check whether the"principle of equal remuneration for men and women workers for work of equal value "5 is fulfilled in yourorganization. The DER Tool automatically performs several analyses that are provided. These analyses allow
organizations:•••3.1. To visualize the value of jobs and their salaries, by sex
3.2. To visualize the value of masculinized and feminized jobs, and their salaries
3.3. To compare salaries by sex, job and value

4 "It is recommended that all steps in the job evaluation process be carried out with the active participation of workers and their tradeunion representatives. C100 - Equal Remuneration Convention, 1951 (No. 100)
5 Established by C100 - Equal Remuneration Convention, 1951 (No. 100)

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

Technical Description of the DER Tool
Each one of the "Boxes" in the diagram explained in the previous section corresponds to a sheet in theMicrosoft Excel® Book, which are as follows:Home
1.1.Data
1.2.Chart
1.3.Salary Job
1.3.Salary Job Graph
2.0.Manual Assign
2.1.Factors
2.2.Factors Graphs

2.3.Jobs Value
2.4.Compare Jobs
3.1.Salary Value
3.1.Salary Value (table)
3.2.Salary Value Char
3.2.Salary Value Char(table)
3.3.Salary Job Value
3.3.Salary Job Value Graph

Home
This sheet works as an Index of the DER Tool, presenting the general scheme of the same and allowing accessto each sheet by simply clicking on the corresponding text box.

1.1.Data
In this sheet it is necessary to introduce the workers’ data.
Data Scope➔ People: This should include all the people who work in the organization. If the organization is structured
in different units, autonomous and separated from each other (for example, the same company withdifferent businesses, or different jobs in different locations, etc.), it may make sense to consider themseparately, or to do the analysis only for one of those units.
➔ Employment relationship: In principle, this should include all the people who receive remuneration forworking in the organization. This includes trainees and professionals working as external staff (with thecautions indicated below in relation to their salary), etc.
➔ Date: Data should be considered at a specific date (31 December, 30 June, or the date you want toconsider). If a period is chosen, a time criterion must also be established (e.g. persons who were working
from and until a certain date).
Mandatory nature of the data
➔ It is essential that the data be complete for the selected temporal and organizational scope.
➔ Some information fields are not compulsory (indicated by a "No" in the "Comp." column of the tablebelow), which means that if this information is not available, the DER Tool works the same way.
Data Normalization
For some fields, it is indicated (column "Norm" in the table below) that the data must be normalized, i.e. theymust correspond to one of the values in a list. If not, the Tool will interpret that they are different data. For
example, if in one row a job appears as "Mánager" (with an accent), and in another as "Manager" (without
accent), the DER Tool will identify them as different jobs. These errors can be detected later, and correctedaccordingly.

8Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

Table of Fields
FIELD

Description

Notes

Comp. Norm

Id

Unique identifier

Used to avoid knowing the person's name

Yes

No

Sex

Sex of the person

Use "W" for women and "M" for men

Yes

Yes

Birth yr.

Year of birth

Indicate only the year, with 4 digits

No

No

Ethnicity/ race

The person's
ethnicity/race

Use standardized designations

No

Yes

ChildrenNo. of children of theworker

No

No

No

Yes

Indicate only the year, with 4 digits

No

No

Indicate the type of contract that exists with the worker

No

Yes

100% means full time. This percentage is used to"harmonize" the salary

Yes

No

Instead of Areas, Work Centers, etc., can be considered

No

Yes

Organizational level immediately below the Area

No

Yes

Yes

Yes

Yes

Yes

No

Yes

Education
Hire yr.
Contract% working time
Area
Department

Education of thepersonYear the person was
hired
Type of contract
Percentage of working
time performed by
the person
Area in which you
work
Department in which
you work

They are considered for the purposes of associated carework. Therefore, only children under a certain age can beconsidered.
Level of education attained. A standard list should beestablishedThe tool admits a maximum of 40 different jobs (if there
are more than 40 different jobs, it is recommended togroup those that are similar, as long as this does not makepossible gender differences invisible). There may be
people with the same job in different departments.
Code representing a single job. The default syntax is: P01,
P02, P03... It is recommended that you assign the firstcode to the highest level job. Each Job must have only
one Job Code.
Level of responsibility of the job. There are usually several
jobs on the same level. It is recommended to assign levels
with 1 being the most important.

Job

Job title

Job Code

Job Code

Level

Job Level

I. Fixed Sal.

Fixed Salary(see below)

Yes-

II. Sal. Additional

Additional Salary(see below)

Yes-

III. Sal. Variable

Variable Salary(see below)

Yes-

Ibis.Adj.Fixed.Sal.

Fixed Salary Adjusted
to 100% of theworking time

IS CALCULATED AUTOMATICALLY, DO NOT INCLUDE DATA--

IV.Adj.Total.Sal.
(Ibis + II + III )Adjusted Total Salary

IS CALCULATED AUTOMATICALLY, DO NOT INCLUDE DATA--

Character

Masculinized or
Feminized Characterof the Job

IS CALCULATED AUTOMATICALLY, ACCORDING TO THE %OF WOMEN AND MEN IN THAT JOB--

Points

Job Points

IS CALCULATED AUTOMATICALLY, DO NOT INCLUDE DATA

-

-

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

Job
The variable "Job" is fundamental, for two reasons:••This is the main variable that the DER Tool uses to do the analyses. All tables and graphs show that
data.
These jobs are the ones that have to be given a value later, in sheet 2.3.Jobs Value (or in sheet
2.0.Manual Assign).

Therefore, the following instructions must be taken into account in order to incorporate this information
correctly:➔ Number of jobs: One of the most critical questions is how many jobs will be considered. The tool, as
indicated above, supports a maximum of 40 different jobs. The general recommendation is that theyshould be sufficient to faithfully reflect the reality of the organization. The following are some badpractices that should be avoided:o Define as many jobs as people. If each person occupies a different job, there will obviously be
no salary differences according to the job. To avoid this, a reasonable grouping exercise should
be carried out, taking into account the similarity of functions and value of the job. For example,
the same job may exist in different departments or locations, and it is in fact convenient tomake these groupings. In addition, it will then be easier to assess those jobs, being less. You
can opt for a minimum number and increase it according to the real need.
o Poor definition of jobs. This may be especially the case for more experienced staff. For
example, if a person has been working in a receptionist job for some time now, it is common
to add additional tasks and functions to those performed at the beginning (supervisory control,
responsibility). For the purpose of determining your job, if necessary, a new job should becreated for this person (e.g. "Senior Receptionist"). The principle to consider is that, if the value
is different, the job must also be different.
This is a complex issue, and in fact the key is to find a reasonable balance. The advantage of the DER
Tool is that information can be updated as adjustments are made, and the impact on analyses canbe seen in real time.
➔ Job title. The same job must be named exactly and always in the same way. This is essential because
Excel® only identifies as equal the values (texts) that are exactly the same (letter by letter). You must
expressly avoid:o Differences in letters/characters. The use of accents, capital letters, etc. should be unified andensure that there are no "invisible" characters (spaces, underscore, etc.).
o Denomination in masculine or feminine. For example, if there is a job called "Salesman", in nocase should "Salesman" be indicated for men, and "Saleswoman". Always choose a neutral
denomination of the job: “Salesperson". This should be done even if there are jobs 100%
occupied by men or women: use "Cleaning Personnel" and not "Maid", "Firefighter” and not"Fireman", etc. In addition, this neutral designation will further contribute to reducing the riskof gender bias in job evaluation.
➔ True and fair view. Since a comparison of salaries and jobs is to be made, it is essential to ensurethat this information is always correctly "matched". Some cases of discordance, which should be
avoided, are:10

Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizationsooObsolete job information. Even if the person has worked for a long time in a certain job, it ispossible that, in the information systems of the organization, it appears with a different job(for example, the first one he or she had in the company), or that by simplification ofmanagement, the information system does not reflect all the detail of the jobs. Even if yoursalary has been updated over time, if your job information has not been updated, your job
information will be erroneous. It will therefore be necessary to ensure that the information isconsistent.
Recent job changes. If the person changed jobs in December, but from January to November
has worked in another job, it will be important to take this into account to avoid potential
errors in the calculations (for example, harmonizing the salary of the last month to the whole
year, or considering only the months from January to November in the previous job. This would
harmonize the total of the year if the analysis is being carried out for the entire 12 month
period. Another option is to eliminate this data to avoid errors, although it is not an advisable
alternative as it may make discrimination invisible).

Finally, it should be noted that the Job Code represents a single job. The default syntax is: P01, P02, P03... It
is recommended that you assign the first code to the highest level job. Each Job must have only one Job Code.

Salary data
The salary data entered on this sheet must always be comparable. To this end, it must be ensured that thetime lapse, used to compute salaries, is the same for all the people. The most common case is to consider afull year. Salaries will then correspond to that full year. If you are including people who have not been
employed throughout the whole year, their salaries should be increased proportionately (for example, if aperson has been employed for 6 months, and is going to be included in the DER, their salaries should be
multiplied by 2). Shorter periods of time can be considered such as the month, quarter or semester.
In relation to the salaries to be incorporated, the following 3 categories are distinguished:➔ Fixed Salary (I. Fixed Salary). A salary that a person receives on a stable or fixed basis. That is, every
month (or pay period) is the same amount.
➔ Additional Salary (II. Additional Salary). This is the salary that a person receives on a temporary basis,
associated with the performance of a longer period of work, or as additional compensation for an
expense that he or she has had to incur. This amount varies from month (or pay period) to month.
➔ Variable Salary (III. Variable Salary). It is the salary that a person receives in recognition for theirperformance or for the overall results of the company or organization. These amounts are normally
paid at the end of the year or semester.
With this information, the Tool automatically performs the following calculations:➔ Ibis.Adj.Fixed.Sal. (I / % working time). The Fixed Salary is divided by the % (percentage) of working
time consigned for the person. For example, if a person has a Fixed Salary of 15,000 per year, working
50% of the working day, then this calculation will result in 30,000 per year (allowing you to compare
your salary with that of people who work 100% of the working day).
➔ IV.Adj.Total.Sal. (Ibis + II + III). This Adjusted Total Salary is obtained by adding the Adjusted Fixed
Salary, the Additional Salary, and the Variable Salary.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

In all cases they should be counted as a salary:➔ Both cash salaries and salaries in kind (according to their objective economic valuation),➔ The amounts corresponding to taxes and social insurance, whether these are payable to the worker
or to the competent public authorities or their representatives.

Salary Concepts
A table of Salary Concepts and the Salary category in which they should be computed is provided below:
SALARY CONCEPT
Ordinary salary - basic salary
Job supplements
Personal allowances
Seniority allowances
Sales Commissions
Recurring salary bonuses
Overtime
Compensated holidays
Occasional salary bonuses
Profit sharing
Reimbursement of expenses
Fuel payment
Cell phone
Transport
Social / health insurance
Retirement plans / funds

Fixed
SalaryxxxAdditional Salary

Variable
SalaryDO NOTCOMPUTE

x
x
x
x
x
x
x
x
x
x
x
x
x

Non-compulsory fields, “catch-all” fields
In the "Field Table" there are a number of fields that are not compulsory. They're the following:
•
•
•
•
•
•
•
•

Year of birthEthnicity/raceChildren
Education
Hire yr.
Contract
Area
Department

Non-compulsory means that, even if not included, the Tool continues to function correctly. Therefore, if thisinformation is included, the result is that the analyses can be fine-tuned in more detail, through theapplication of filters (see below how to Filter the results by segmentation of data, in sheet 1.3).
But there is another interesting consequence: the organization can use these fields as "catch-all fields", i.e.,
use these fields (columns of sheet 1.1.Data) to include different information that is of interest to the12Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizationsorganization, taking advantage of a field (column) for which it has no information, or for which it is not
relevant.
For example:••

If it is relevant to consider the years of experience in the job, you can use the field "Hire yr.", evenwith a different format (it is not necessary to have 4 digits).
If a company needs to discriminate not only by Area and Department, but also by location of theworkplace (regions, different countries), it can use the variable "Education ".

Please note that the Area and Department fields, although not mandatory, are used to prepare the
1.2.Organization Chart (see next point).

1.2.Chart
After selecting in the "Data" menu the option"Update all" (see theInstructions at the end of this Manual), the tool
automatically provides a pivot table as an
Organization Chart of the organization, organized by
Areas and Departments. It also includes the level of
responsibility of each job, and the number of men andwomen in it. It is useful to have an overview of thestaff whose data have been included in sheet 1.1.

1.3.Salary_Job
After selecting the "Update all" option from the "Data" menu (seeInstructions at the end of this Manual), the tool automatically provides a pivot table sorted by levels
and jobs, which shows in the right-hand columns the salary differences (in %) by job and for the total of theorganization. Note that salary data is shown as averages, calculated from the data in sheet 1.1.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

The pivot table indicates the character of the job: Feminized (the % of women in that job is above 60%),
Balanced (between 60% and 40%) or Masculinized (less than 40%). If there are less than 5 persons in the job,
[Not applicable] shall be indicated.

Salary differences are calculated using the following formula:
Salary Difference =Men's Salary - Women's Salary
Men's Salary

In this sheet it is possible to Filter the results by data segmentation, using the coloured "boxes" that appear
at the top of the pivot table, each of them referring to one of the segmentations. To do this, you must selectwhich values you want to appear in the table below, clicking on them in the "boxes" at the top.
To select more than one in the same "box", hold down the "CTRL" key and click on as many as you want. The
tool allows you to combine filters with each other, using several "boxes" simultaneously. If you want to stopusing a filter, click on theicon that corresponds to each "box".
Interpretation

In the right-hand column, values shaded red (differences > 0%) mean that women earn less than men
and values shaded green (differences < 0%) that women earn more. The more intense the color, thegreater the difference.
The use of filters is recommended to deepen the analysis.
You can graphically display the results of this table on sheet 1.3.
Two bar graphs are shown on this sheet:•

AVERAGE ADJUSTED TOTAL SALARY, BY JOB AND SEX, where the values are compared, and thedifferences can be observed in absolute terms.

Interpretation
For the same job, height differences show salary differences

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations•

DIFFERENCE OF ADJUSTED TOTAL SALARY, which shows these differences by job (always considering
averages), in relative terms, i.e. in percentages.

Interpretation
Red indicates that the difference is negative for women, and green indicates the opposite
situation (women receive a higher average salary).
Note that it is very likely that the greatest percentage difference occurs when considering thecompany as a whole (in the image of the example, 26%), and yet this difference is not found inany of the jobs considered individually. The explanation is that the pay gap comes mostly fromvertical segregation (lower proportion of women in better paid jobs, higher proportion in lower
paid jobs). The salary differentials associated with vertical segregation do not mean salary
discrimination, but rather unequal access to leadership positions.

2.0.Manual_Assign
This table presents the jobs (up to a maximum of 40) that have been included in the Data sheet, with its Job
Code (note that each job has its own code), and its corresponding Level. In the lower row (MANUALLYASSIGNED POINTS) there is the possibility of directly giving value to the job, including a number of points,
considering a maximum of 1,000 points. If left empty, the DER Tool will take into consideration the points
resulting from the objective assessment of jobs. If it is completed for any of the jobs, this entered value will
be taken as a preference, even if that same job has an objective valuation later on.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

2.1.Factors
As indicated, this sheet provides the first step to objectively assign value to jobs using a Point and Factor
Method.
In particular, it is a question of 2.1. Determine the value of work in the organization, establishing a list of
FACTORS, which in turn are broken down into Sub-Factors, and assigning weight to establish the system formeasuring the value of work in the organization. At this stage the assessment must be made for theorganization as a whole. The following 4 steps must be followed:

1. Distribute the weight among the 4 FACTORS (cells B4 to E4): A. QUALIFICATION, B. RESPONSIBILITY,
C. EFFORT and D. WORKING CONDITIONS. They must add up to 100% (otherwise, the total cell on
the right will not show green). The distribution provided by default is within that recommended by
the ILO6, but may change according to the reality of your organization.
DEFINITION OF THE FACTORS USED, ACCORDING TO THE ILO PUBLICATION "PROMOTION OF EQUAL PAY
THROUGH GENDER-NEUTRAL JOB EVALUATION: A DETAILED GUIDE".
A. Qualifications. “Designate the knowledge and skills required for a given job, which can be acquired in avariety of ways: academic or vocational training accredited by a diploma; paid experience in the labormarket; non-institutionalized training; voluntary experience.”
B. Responsibility. “It refers to tasks that have an impact on the company's objectives, such as its
profitability, its financial soundness, the breadth of its markets, and the safety and health of its
customers.”
C. Effort. “Designates the difficulty, fatigue and tension involved in the execution of tasks.”
D. Working conditions. “Designate the environmental conditions and the psychological climate in which
the work is performed.”

2. Assign relevance to each Sub-Factor (cells F9 to Z9). For each FACTOR, a set of default7 Sub-Factors
are provided. These Sub-Factors must allow the comparison of the different jobs in the organization andmust therefore cover the characteristics of all of them. Although the choice of Sub-Factors and their
number will have to be adjusted to each organization, the tool presents an indicative list. In this sense,
you must:
a. Decide if each Sub-Factor is RELEVANT for the organization. If this is not the case, a value of 0 (zero)must be assigned. Doing so, the corresponding texts will appear in grey.
b. If necessary, within the same FACTOR, replace a Sub-Factor that is not relevant with another thatis relevant to the organization. You can do this by typing it directly over the cell you want to replace.
c. Assign relevance to each Sub-Factor, giving it a score between 0 (zero) and 10 (ten). Note that thisnote is relative within the FACTOR. Thus, if 40% is assigned within FACTOR B. RESPONSIBILITY, what
is being determined is how that 40% is distributed, so if there are 4 Sub-Factors, and the four witha grade of 7, then each one would receive 10% of the total.
6 See chapter 7, pages 70 and 71 of PROMOTING EQUITY: GENDER-NEUTRAL JOB EVALUATION FOR EQUAL PAY. A STEP-BY-STEPGUIDE, ILO, 2009. https://www.ilo.org/declaration/principles/eliminationofdiscrimination/WCMS_122372/lang--en/index.htm
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You can consult an example of definition of Sub-factors in: Berrocal Berrocal, Francisca. 2016. Annex 2.1. Scoring method.
Definition of factors and levels. In DOCTORAL TESIS: Comparative analysis of three methods of job evaluation. Madrid.
https://eprints.ucm.es/38833/1/T37653.pdf#page=349

16Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

LIST AND DEFINITIONS OF PROPOSED SUB-FACTORS
Important Note: There is no fixed or mandatory list of Sub-Factors. Those provided below and in the MODEL file arefor illustrative purposes only. Each organization must decide how many and which ones to use, so that they allow thecharacterization of all their jobs.
FACTOR

Sub-Factor

Definition

Technical
knowledge

Minimum knowledge (not considered in the Formal education)that a person must have in order to correctly carry out thefunctions of the job.
It indicates the minimum level of conventional education that aperson must have in order to satisfactorily carry out the functionsof the job.
Indicates previous experience required to perform the job
satisfactorily.
Level required by the job to work in a team (coordinated work of
two or more people to achieve a common goal).
Permanent attitude to detect and satisfy the needs and prioritiesof the clients.
Ability to guide the action of a work team and guide it towards
the achievement of shared objectives.
Indicates the minimum knowledge of languages that a person
must have in order to satisfactorily perform the functions of thejob.
Indicates the level of computer skills required for the proper
performance of the job.

Formal education

Previous experienceA.
QUALIFICATIONSTeamwork
Client Orientation
Team management
Languages

IT knowledge

FACTOR

Sub-Factor

Definition

Commitment

Intellectual and emotional involvement with the company thatthe job requires.
Level of proactivity (setting the course through concrete actions,ability to imagine, undertake, develop and evaluate approaches,
actions) required by the job.
Ability to set objectives and priorities. Ability to motivate andinspire the team to ensure long-term competitiveness andeffectiveness.
This factor measures the responsibility to organize or direct thework of other workers who are hierarchically dependent on theoccupier, so as to have the best possible overall performancefrom those who depend directly, or where appropriate,indirectly, on him/her.
Level of autonomy that the occupant of the job has to carry out
the activities included in the job.
Type of financial responsibility that the occupant of the job has.
The degree of responsibility will be considered.

Initiative

Leadership

B. RESPONSIBILITY

Planning andControl

Independence
Financial impact

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

C. EFFORT

Mental effort:
technical difficulty /precision
Physical effort(weight, posture,etc.)
Emotional effort

Use of computerequipment
Adverse physicalenvironment

D.
WORKING
CONDITIONSAdversepsychologicalconditions
Trips anddisplacements

Level of precision and accuracy necessary to achieve thespecifications required in the various executions and productions
derived from the job.
Level of physical effort to be developed by the occupant of thejob to perform effectively. Consideration will be given to
uncomfortable positions, frequent movements and handling ofheavy objects.
Specific emotional demands, which are regulated by a set oforganizational rules on how the employee should behave in
his/her interaction with the client/user.
Frequency and complexity of use of computer equipment anddisplay screens.
Jobs may include progressive degrees of exposure to varying
intensities of unavoidable physical and environmental factors,
which increase the risk of accident, illness or physical discomfort.
Examples of these activities include: toxic or unpleasant fumes,
extreme temperatures, high noise, vibrations, dirt, dust, andunavoidable exposure to hazardous substances, equipment
and/or situations.
Stress, interaction with clients, emotional involvement.

Frequency, duration and hardship of the trips and displacements
associated with the work job.

3. Define the names of the GRADES for each Sub-Factor (cells F10 to Z13). These GRADES will always andnecessarily range between one (1) and four (4): grade 1, the lowest, that of null value for the Sub-Factor
considered ("Not required", "Does not have", "Never"), and the highest, grade 4, that of maximum value("High", "Permanent"...). The names of the GRADES can be defined to better fit with each Sub-Factor.

For example, in the MODEL, for the Sub-Factors "Formal education" and "Physical effort (weight, posture, etc.)"
the following 4 GRADES have been considered:18

Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

4. Choose the graduation scale of the Sub-Factors (cell C8). 2 options are provided:a. Geometric scale: The quotient between a value and the previous
one is always the same. This means assigning points in an increasing
way, rewarding the higher levels, understanding that thecomplexity or increasing intensity must be rewarded in a constant
proportion in relation to the next lower level.

b. Arithmetic scale: The difference between a value and the previous
one is always the same. This means assigning points linearly.

Note that in both cases the scores are always 4; starting with 1 and ending with 10. This means that thegrades that are set for each Sub-Factor are always 4; starting with GRADE 1 and ending with GRADE 4.
For example: if you are evaluating the job of Teleoperator, for the Sub-Factor "Trips and displacements",
the corresponding grade is GRADE 1, which in this case means "Never", since for this job it is neverrequired to travel or displace.

2.2.Factors_Graphs
These two automatic graphs allow you to 2.2 Visualize the value of the work in the organization according
to the weightings given to FACTORS and Sub-Factors in the previous sheet, allowing you to easily check if theresult is in accordance with the reality of your organization and, if not, to see where to make the pertinentadjustments.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

2.3.Jobs_Value
Valuate the jobs according to the description of each position (the job’s descriptions must be ready before
this process), after 2.1. Determine the value of work in the organization in sheet 2.1.
In order to do so, it is necessary to consider the jobs one by one, determining which GRADE of each SubFactors is necessary for that job. To do this, a drop-down list is provided in each cell, with the existing GRADES
for that FACTOR (there are always 4).

For example, for the job "Comercial" you select the relevant grade of each of the Sub-Factors considered relevant forthe organization. In the image, for the Sub-Factor "Technical knowledge", the grade "Medium" has been selected.

And so on until you indicate the GRADE of all the relevant Sub-Factors (those that are not, are shown in gray lettering).

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

As a result, each job will have a total of points, which are shown in the row CALCULATED POINTS. These
points can be a maximum of 1,000, although this figure will be impossible to reach, as it would mean thatthat job would have the highest grade for all Sub-Factors. If the points of any of these jobs have been
manually indicated in sheet 2.0.Manual_Job_Value, as indicated and shown in the row MANUALLY ASSIGNEDPOINTS, these points will prevail over the one calculated here. The points considered for the following
analyses are indicated in the row CONSIDERED POINTS.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

2.4.Compare_Jobs
This Sheet allows you to 2.4.Compare the value of two jobs, and it is intended to be a visual aid to refine thevaluation, if necessary.
To do this, in the cells at the top left you must select the two jobs you want to compare. The results areshown in the table on the right and in the graph below.

22Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

3.1.Salary Value
This Sheet allows you to 3.1. Visualize the value of the jobs and their salaries, by sex in a graph in which
each point is represented by sex and job:
➔ On the vertical axis, the average Adjusted Total Salary (IV.Adjusted Total Salary).
➔ On the horizontal axis, the value of the job.
➔ On the label, the Job Code.
This graph allows you to compare salaries by jobs according to their value, in addition to detecting differencesthat may exist, by sex, within the same job.

At the top right of the arrow, you can access the table of data that originates this graph.

Interpretation
The graph should draw a rising trend line (imaginary, not drawn), from left to right, as a sign that thehigher the value, the higher the salary. If it is detected that the line stops going up, or even down, itmeans that this principle is not being respected.
The line should also not have "peaks" or pronounced steps, that would mean that those jobs arereceiving more pay without really bringing so much extra value.
In relation to the orange (Women) and blue (Men) points, the existing differences should be observed,
both for the same job and for different but close jobs (similar value).

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

3.2.Salary Value Chart
This Sheet allows you to 3.2. Visualize the value of the masculinized and feminized jobs and their salaries
in a graph in which each point is represented by job:
➔ On the vertical axis, the average Adjusted Total Salary (IV.Adjusted Total Salary).
➔ On the horizontal axis, the value of the job.
➔ On the label, the Job Code and the number of women and the number of men occupying it.
At the top right of the arrow, you can access the table of data that originates this graph.

Interpretation
This graphic allows you to detect differences that may exist between jobs. In general, the line formed by
the dots should be continuous and ascending. The "bumps" that can be detected in that line can imply an
inequality in salary.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

3.3.Salary Job Value
This Sheet allows you to 3.3. Compare the salaries by sex, job and value in a pivot table similar to the one
offered in sheet 1.3.Salary-Job, already explained, but adding the job valuation information.

Interpretation
In the right-hand column, values shaded in red (differences > 0%) means that women earn less than men
and shaded in blue (differences < 0%) indicates that women earn more. The more intense the color, thegreater the difference. The use of filters is recommended to deepen the analysis.
You can graphically display the results of this table on 3.3. Graph Salary Job Value, using the button
This sheet shows a graph of AVERAGE ADJUSTED TOTAL SALARY AND POINTS, BY JOB AND SEX:Interpretation
There must be a correlation between the job points (triangles in green), and the average salaries (bars). As
explained in previous graphs, it allows users to observe:• Salary differences between women and men for the same job.
• Salary differences between jobs of similar value.
• The Degree of correlation between points and salary.

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Diagnosis of Equal Remuneration [DER]
Self-use tool for measuring gender pay gaps in organizations

Instructions
Print and read this INSTRUCTION MANUAL in its entirety, while viewing the file Test DER Tool
UNWomen.xlsx, in order to understand exactly how the DER Tool works.

Only then do the following steps:

1. Get the data from your own staff.
2. Download the DER Tool to your computer.
3. Open the file.
4. Go to sheet 1.1. Data. Paste your staff data from cell B3, using the "Paste Special" option, "Paste
Values".

5. Press CTRL + Alt + F5, or click on the "Refresh all" icon in the "Analyze" menu (see here). At this point
you can already 1.3. Compare salaries by sex and job.

6. Go to sheet 2.1.Factors, and follow the instructions. Then, go to sheet 2.3.Job Value and follow the
instructions.

7. If you need 2.0. Manually assign value to jobs for one or more jobs, go to sheet 2.0.Manual Assign
and follow the instructions.

8. Press CTRL + Alt + F5 again, or click " Refresh all ". At this point you will have the complete DER.
9. Save the file with a new name.
10. View all DER Tool sheets. If you wish, you can print the file using the option "Print Entire Workbook".

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