The Directive requires employers to have so-called pay structures. In broad terms, these are pay systems or pay rules that clearly describe, formulate and determine how, under what conditions and in what circumstances the different elements of remuneration are paid. It should be clear how remuneration is determined for each position, what the remuneration ranges are, how pay is structured across different job levels, for example junior and senior specialist levels, under what conditions additional components are paid, what the criteria for salary increases are, and so on. For example, payment for overtime or night work is due by law, but on what basis would the employer pay a bonus? What criteria must an employee meet, what objectives must they achieve and, overall, what conditions must be present for a bonus to be paid? The pay rules should provide answers to all these questions. Preparing or optimising pay systems is one of the key obligations for employers and, to a large extent, forms the basis for fulfilling many of the other obligations and requirements under the Directive.

