Gender Equality Index in France: Employer Obligations, Calculation and Penalties in 2025
Introduction: the gender equality index, a structuring tool for companies
Introduced by Law No. 2018-771 of 5 September 2018 (known as the “Avenir professionnel” law), the professional equality index between women and men (index de l’égalité professionnelle) has become a central instrument of the social policy of French companies. Reinforced by the Rixain Law No. 2021-1774 of 24 December 2021, this mechanism requires companies with at least 50 employees to measure, publish and correct gaps in remuneration and treatment between women and men.
In 2025, the obligations have been consolidated and the penalties have been tightened. Human resources directors and payroll managers must have a thorough command of the calculation of the indicators, the publication deadlines and the corrective measures to be implemented in the event of an insufficient score. This article provides a comprehensive and operational analysis of the mechanism.
Companies subject to the publication obligation
The 50-employee threshold
All companies employing at least 50 employees are subject to the obligation to calculate and publish their gender equality index. This threshold is assessed on the basis of the average annual headcount, calculated in accordance with the rules set out in Articles L.1111-2 and L.1111-3 of the French Labour Code. Companies that have crossed this threshold have a three-year period before becoming subject to the obligation, in accordance with the provisions on the crossing of headcount thresholds.
The entities concerned
The obligation applies to all legal forms of company: commercial companies, associations, industrial and commercial public establishments, and more generally any entity employing private-law employees. Economic and social units (unités économiques et sociales – UES) recognised by agreement or by court decision are also concerned if their overall headcount reaches the 50-employee threshold.
The index indicators: detailed calculation method
Structure of the index according to company size
The index is made up of 5 indicators for companies with 250 or more employees, and 4 indicators for companies with 50 to 249 employees. The total score is rated out of 100 points. The allocation of points is as follows:
| Indicator | Points | Applicable |
|---|---|---|
| Gender pay gap | 40 points | All (≥50 empl.) |
| Gap in the rate of individual pay increases | 20 points | All (≥50 empl.) |
| Gap in the promotion rate | 15 points | ≥250 empl. only |
| Percentage of female employees receiving a pay increase upon return from maternity leave | 15 points | All (≥50 empl.) |
| Number of employees of the under-represented sex among the 10 highest earners | 10 points | All (≥50 empl.) |
For companies with 50 to 249 employees, the “gap in the rate of individual pay increases” indicator is merged with the “gap in the promotion rate” indicator into a single indicator rated out of 35 points, covering individual pay increases (including promotions).
Indicator 1: the pay gap (40 points)
This indicator measures the gap in average remuneration between women and men, by age bracket and by category of equivalent positions. The categories may be defined either by socio-professional category (catégorie socioprofessionnelle – CSP), by level or hierarchical coefficient derived from the applicable collective bargaining classification, or by another method of job grading. The gap is calculated as a percentage and a relevance threshold of 5% is applied (for CSPs) or 2% (for levels/coefficients).
The calculation is carried out on the basis of gross annual remuneration reconstituted on a full-time equivalent basis, excluding severance pay, retirement indemnities, and bonuses linked to specific constraints (night work, overtime, etc.). Groups comprising fewer than 3 employees of one sex are excluded from the calculation.
Indicator 2: the gap in the rate of individual pay increases (20 points)
This indicator compares the percentage of women receiving a pay increase with the percentage of men receiving a pay increase during the reference period. For companies with 250 or more employees, only individual pay increases excluding promotions are taken into account. For companies with 50 to 249 employees, this indicator covers all pay increases, including promotions. A gap of less than or equal to 2 percentage points allows the maximum number of points to be obtained.
Indicator 3: the gap in the promotion rate (15 points, ≥250 employees)
This indicator, applicable only to companies with 250 or more employees, measures the gap between the percentage of women promoted and the percentage of men promoted. A promotion is understood as a change of hierarchical level or coefficient. A gap of less than or equal to 2 percentage points allows the maximum score of 15 points to be obtained.
Indicator 4: return from maternity leave (15 points)
This indicator verifies that 100% of female employees returning from maternity leave have received a pay increase upon their return, if pay increases occurred during their leave. This is a legal obligation set out in Article L.1225-26 of the French Labour Code. If all the female employees concerned have received a pay increase, the company obtains 15 points. Otherwise, the score is 0.
Indicator 5: high remuneration (10 points)
This indicator examines the breakdown by sex of the 10 highest earners in the company. If at least 4 employees of the under-represented sex are among the 10 highest earners, the company obtains 10 points. If 2 or 3 are present: 5 points. If 0 or 1: 0 points.
Publication of the index: deadlines and procedures
Publication deadline: 1 March of each year
The index must be published no later than 1 March of each year on the company’s website, in a visible and legible manner. If the company does not have a website, it must bring the index to the attention of employees by any means. The publication must remain accessible at least until the publication of the following index.
Declaration to the DREETS
In parallel with publication, the company must declare its index and the details of each indicator to the Regional Directorate for the Economy, Employment, Labour and Solidarity (Direction régionale de l’économie, de l’emploi, du travail et des solidarités – DREETS) via the dedicated portal of the Ministry of Labour (index-egapro.travail.gouv.fr). This declaration is mandatory and allows the administration to monitor results and identify companies in a situation of non-compliance.
Communication to the CSE
The index and its detailed indicators must also be communicated to the social and economic committee (comité social et économique – CSE) as part of the annual consultation on the company’s social policy, working conditions and employment. This data feeds into the economic, social and environmental database (base de données économiques, sociales et environnementales – BDESE).
Alert thresholds and corrective obligations
Score below 75 points: mandatory corrective measures
Where the overall index score is below 75 points, the company must define and publish corrective measures enabling it to reach a minimum of 75 points within a period of 3 years. These measures must be negotiated within the framework of the mandatory negotiation on professional equality provided for in Article L.2242-1 of the French Labour Code, or, in the absence of an agreement, set by unilateral decision of the employer after consultation of the CSE.
Score below 85 points: progress objectives
Since the Rixain Law, companies whose index is below 85 points must publish progress objectives for each of the indicators that did not obtain the maximum score. These objectives must be published on the company’s website and transmitted to the DREETS at the same time as the index.
Penalties for non-compliance
The financial penalty: up to 1% of payroll
Article L.2242-8 of the French Labour Code provides for a financial penalty of up to 1% of the gross annual payroll in several cases:
- Failure to publish the index
- Absence of corrective measures where the score is below 75 points
- Failure to reach a score of 75 points after 3 consecutive years of insufficient results
The amount of the penalty is set by the DREETS according to the efforts made by the company, its financial situation and the justifications provided. It is therefore not an automatic penalty at the maximum rate, but a penalty adjusted according to the circumstances.
Inspection by the labour inspectorate
The labour inspectorate may verify at any time compliance with the obligations relating to the index: publication, declaration, implementation of corrective measures. Where an infringement is found, a formal notice is sent to the employer, who is given a deadline to comply before the penalty is applied.
The Rixain Law: quotas of women in management bodies
A target of 30% by 1 March 2026
The Rixain Law requires companies with 1,000 or more employees to meet a target of 30% women among senior executives and members of management bodies by no later than 1 March 2026. This percentage will be raised to 40% by 1 March 2029.
Publication and specific penalties
The companies concerned must publish each year, at the same time as the index, any gaps in representation between women and men among senior executives and members of management bodies. In the event of failure to reach the 30% target (then 40%), the company has a period of 2 years to comply, failing which a financial penalty of up to 1% of payroll may be applied.
Best practices for improving your index
Audit pay gaps
The first step is to carry out a detailed audit of remuneration by category, hierarchical level, seniority and sex. This audit makes it possible to identify unjustified gaps and to prioritise corrective actions. It is advisable to use the same methodologies as those of the index to ensure the consistency of the analyses.
Implement a pay catch-up policy
Unjustified pay gaps must be the subject of a pay catch-up plan that is budgeted and planned over several financial years. This plan may be integrated into the mandatory annual negotiation (négociation annuelle obligatoire – NAO) on salaries and into the professional equality agreement.
Guarantee the pay increase upon return from maternity leave
Indicator 4 (return from maternity leave) is a binary indicator: either 15 points or 0. It is therefore imperative to put in place a systematic procedure guaranteeing that each female employee returning from maternity leave receives the average of the individual pay increases received by employees in the same category during her absence. A payroll control process must be formalised.
Increase the presence of women in management bodies and high remuneration levels
To improve indicator 5 and anticipate the obligations of the Rixain Law, companies must develop programmes for identifying and promoting female talent: mentoring, leadership training, succession plans incorporating gender diversity, gender-balance targets in the recruitment of senior executives.
Train managers and HR staff
Raising awareness among and training managers on unconscious biases in evaluation, promotion and remuneration processes is essential. Dedicated training sessions help to spread a culture of equality and to hold each hierarchical level accountable.
The interplay with mandatory collective bargaining
The index forms part of the broader framework of the mandatory negotiation on professional equality provided for in Articles L.2242-1 et seq. of the French Labour Code. This negotiation must address the objectives and measures for achieving professional equality, particularly in terms of remuneration, access to employment, training, promotion and working conditions. The results of the index feed directly into this negotiation and must serve as a basis for the shared diagnosis between the social partners.
FAQ: Your questions on the gender equality index
When must the gender equality index be published?
The index must be published each year no later than 1 March, on the company’s website. It must simultaneously be declared on the Ministry of Labour’s portal index-egapro.travail.gouv.fr and communicated to the CSE. Failure to meet this deadline exposes the company to a financial penalty of up to 1% of payroll.
What happens if the index is below 75 points for 3 years?
If the company fails to reach a score of 75 points after 3 consecutive years of insufficient results, it is exposed to a financial penalty of up to 1% of the gross annual payroll. The DREETS assesses the amount of the penalty according to the efforts made and the company’s situation. It is therefore crucial to document the corrective actions implemented.
Are companies with fewer than 50 employees concerned?
No, the obligation to calculate and publish the index applies only to companies with 50 or more employees. However, companies with fewer than 50 employees remain subject to the general principle of equal pay between women and men (Article L.3221-2 of the French Labour Code) and may be subject to labour inspectorate checks on this basis.
Does the Rixain Law apply to all companies?
No, the Rixain Law’s obligations relating to quotas of women in management bodies concern only companies with 1,000 or more employees. The target of 30% women among senior executives and members of management bodies applies from 1 March 2026, and the target of 40% from 1 March 2029.
How is the index calculated when certain indicators cannot be calculated?
Where one or more indicators cannot be calculated (for example, in the absence of any return from maternity leave during the period), the score is scaled to the maximum number of points that can be calculated. However, if the maximum number of calculable points is below 75, the index cannot be published and the company must indicate this in its declaration to the DREETS. No penalty is then applicable on the grounds of an insufficient score.