How is ‘the same work’ defined and distinguished from ‘work of equal value’?

The same work is performed by employees who have identical or very similar job functions. Work of equal value is performed by employees who have different job functions, for example an accountant and a gardener, but whose work has equal value for the employer. How do we measure the value of work? By applying objective and gender-neutral criteria that allow us to compare employees who perform entirely different activities.