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In forceRemuneration and diversityLast checked 11 November 2026

Gender pay gap, investment firms (REM_GAP_IF)

A regulatory return listed by the European Banking Authority (EBA), European Union.

Measures the unadjusted gender pay gap (difference in average pay between men and women) in EU investment firms, so supervisors can monitor equal pay and the representation of staff of different genders at different pay levels. Source

Official title: REM_GAP_IF: Remuneration Pay Gap -IF (module of the Guidelines on the remuneration and gender pay gap benchmarking exercises under IFD)

Check a REM gender pay gap (IF) file, freeEvery EBA rule for REM gender pay gap (IF), in plain words

The facts

Who files
Individual investment firms chosen by their competent authority: firms in the remuneration benchmarking sample that are subject to Articles 30 and 32 IFD, and other firms with at least 50 staff (not counting supervisory board members). Authorities should aim for at least five firms that apply the IFD rules on deferral and payment in instruments and at least five that use the Article 32(4)(a) exemption (paragraphs 14 and 15). Firms report to the competent authority, which reports to the EBA. Source
How often
Every three years, starting in 2024 with data for the financial year 2023. Source
Deadline
Investment firms to competent authority: by 15 June every three years, starting from 2024 for the financial year 2023, Annex V on an individual basis (paragraph 17). Competent authority to EBA: by 31 July every three years, starting from 2024 (paragraph 21(b)). Sample list to the EBA by 31 March (paragraph 18). Source
Format
xBRL-CSV, XBRL-XML. Firms file in the data exchange format their national authority sets, following the EBA data point model and its validation rules. Authorities send the data to the EBA in xBRL-CSV only for reference dates from 31 March 2026; for earlier reference dates the EBA accepted xBRL-XML or xBRL-CSV. Source
How it is filed
Filing routes recorded for the EBA: EUCLID (European Centralised Infrastructure of Data); Pillar 3 data hub (P3DH) submissions. See how firms file with the EBA.
Status
In forceListed with 'Status: In force' on the 4.2 framework page. The first collection covered the financial year 2023 and was due in 2024; the cycle is every three years, so the next falls in 2027 (derived from the guidelines' wording). Source
Legal basis
Group
Remuneration and diversity
Check a file before you file it

Line4 Check for EBA reporting runs EBA's own validation rules on a REM_GAP_IF file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 32 of EBA's active checks.

Every EBA rule for REM gender pay gap (IF), in plain words

It is not a substitute for the validation the supervisor runs when you submit.

Templates (1)

The tables and forms inside the return. Plain name first, the EBA's code in brackets.

  • Information on the gender pay gap for IF (R 06.01)

Templates of module REM_GAP_IF in EBA release 4.2, read from the module's entry point in the taxonomy package; parts of a template split into sub-tables (a, b, c) are listed once. Source

Validation rules

4 rules, as counted from the EBA's published material. Software can run them exactly as published. Source

How they are written: Excel list with one row per rule and module version: an expression column in the EBA's DPM-XL syntax, severity (error or warning), active status and reference-date range. The same rules ship as XBRL Formula assertions in the taxonomy package..

EBA's list applies the active REM_GAP_IF_4.2 rules to reference dates from 2026-03-31 with no end date set.

The rules, on eba.europa.eu

How they were counted

Distinct rule codes listed for module REM_GAP_IF_4.2 in EBA's validation rules list VR_4.4.phase1_.xlsx ((from 4.0) EBA_Validation rules, latest update 12/10/2026) with IsActive = Active: 4 of 4 listed. 0 of the active rules have severity error; the rest are warnings.

Counts are in the EBA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this return's data found on the EBA's risk analysis and data pages (checked 2026-11-11). Source

Official documents (13)

The EBA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Guidelines on remuneration and gender pay gap benchmarking under IFD

    Legal text · PDF · 458.6 KB · 30 June 2022

    EBA/GL/2022/07 (final report). Templates are Annexes I to V and data quality checks Annex VI of this PDF; the 4.2 page says 'Please refer to the legal act' for templates and instructions.

    SHA-256 a61a0a20a2dfshow in fulla61a0a20a2dfdc7faf4b24d2f70f32fdf567b3e3e70569439424cb68793c9548
  • EBA GL 2022 07 - GLs on remuneration and gender pay gap benchmarking under IFD.xlsx

    Other · XLSX · 51.0 KB · 17 October 2023

    Listed on the product page without a description; by its name it relates to EBA/GL/2022/07 (likely the compliance table, not opened).

    SHA-256 0f4143d14511show in full0f4143d14511fb09f364fcb1611dcc8526f335b238410f36426f0859bf9f2ca8
  • List of credit institutions and investment firms for the purpose of remuneration benchmarking (end-2025)(May 2026) [pdf]

    Other · PDF · 232.6 KB · 8 May 2026

    EBA sample for remuneration benchmarking of end-2025 data; covers both EBA/GL/2022/06 (credit institutions) and EBA/GL/2022/07 (investment firms).

    SHA-256 69af0b78f90fshow in full69af0b78f90f911b5cd5285360442c3e92728eed4d554ef5d033f521001fa771
  • Reporting framework 4.2

    List of returns · HTML

    Table 1.A maps every module of release 4.2 to its legal act, templates and instructions.

  • Taxonomy package 4.2

    Taxonomy · ZIP · 62.0 MB · 13 January 2026

    XBRL taxonomy for all 50 modules of release 4.2, including the validation rules as XBRL Formula assertions.

    SHA-256 0bf9e33720deshow in full0bf9e33720de1472e809417999cfd29e4b5eadb31750c7770622e502590bbdd0
  • Sample files 4.2

    Sample · ZIP · 2.9 MB · 13 January 2026

    SHA-256 41fb8435ce33show in full41fb8435ce33c53528bd05f8624e79acdfc7e6d8991a67870292646fb88cc0ef
  • DPM table layout and data point categorization (4.2.1)

    Template · ZIP · 17.5 MB · 27 February 2026

    Annotated Excel layouts of every template in release 4.2 and 4.2.1, with row and column codes.

    SHA-256 e022598f9f98show in fulle022598f9f98408d6920555a90c899bea5a1a2519b696703c232526a45b7cc07
  • (from 4.0) EBA_Validation rules (latest update 12/10/2026)

    Validation rules · XLSX · 1.1 MB · 12 October 2026

    One row per rule and module version, with the expression, severity, active status and reference-date range.

    SHA-256 38c190fa4c2fshow in full38c190fa4c2ff81f22a5bd2ed94f744fc64e4eb9b722676e07f89669d79b1aea
  • Small validation package 14/09/2026: Micro taxonomy package

    Validation rules · ZIP · 1.5 MB · 14 September 2026

    Severity and deactivation updates for the taxonomy (XBRL set folders).

    SHA-256 ea6184a7e3a6show in fullea6184a7e3a67016346f2154bfb04ca0a489ea829cf344239367fa216d21709f
  • EBA filing rule V5.9

    Filing rules · PDF · 1.2 MB · 26 June 2026

    Technical rules for XBRL-XML and xBRL-CSV files sent to the EBA.

    SHA-256 bbc23b9ecad5show in fullbbc23b9ecad5de0a0821bbe8bce8e4ce617652afce02e81c88d572bac4a4b293
  • DPM Know issues (uploaded on 05/11/2026)

    Known issues · XLSX · 69.9 KB · 5 November 2026

    SHA-256 c6753a428649show in fullc6753a4286496876f2e545b355f1ebaddf0e4383de522b19818c93af141327e0
  • EBA filing rule V5.8

    Filing rules · PDF · 1.1 MB · 25 February 2026

    SHA-256 dea8d520c922show in fulldea8d520c9229c52ae1f44e921a3728d769544e0f0c8937da3958f1c0197d2bf
  • FAQs for Reporting Innovations and Upcoming Releases (Updated on 25/11/2025)

    Guidance · PDF · 196.4 KB · 25 November 2025

    SHA-256 ddcccd9e56f0show in fullddcccd9e56f0c670c5fdeffda7b564dd5a7bf752e990be8e6ed3e2fe7c6fd796

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see EBA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains material from the European Banking Authority (EBA), https://www.eba.europa.eu, reproduced with the source acknowledged as the EBA's legal notice requires. Source: European Banking Authority.

Last checked 11 November 2026.