Line4

In forceRemuneration and diversityLast checked 11 November 2026

High earners, investment firms (REM_HE_IF)

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

Counts staff of investment firms paid EUR 1 million or more a year, in EUR 1 million pay brackets, with job responsibilities, business area and main pay elements, so the EBA can publish the figures per home Member State (Article 34(4) IFD). Source

Official title: REM_HE_IF: REM HE IF (Annex II of the Guidelines on the high earner data collections under CRD and IFD)

Check a REM high earners (IF) file, freeEvery EBA rule for REM high earners (IF), in plain words

The facts

Who files
Investment firms subject to Articles 25 and 34 of Directive (EU) 2019/2034: the EU parent investment firm or holding company reports for the group at consolidated level, firms outside a group report individually, and branches of third-country investment firms also report (paragraphs 15 to 17). Banking groups also use Annex II for high earners who are staff of such investment firms in their group (paragraphs 18 and 19). Competent authorities aggregate and send one Annex II total per Member State to the EBA (paragraph 41). Source
How often
Every year, for the financial year ending in the previous calendar year. Source
Deadline
Firms to competent authority: by 15 June of the calendar year after the reported financial year (paragraph 18). Competent authority to EBA: by 31 July of each year (paragraph 42); nil returns notified to the EBA by 15 July (paragraph 43). 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 IFD regime needed a separate high earners template for investment firms, introduced by these 2022 guidelines. 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_HE_IF file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EBA release 4.2: all 1,202 of EBA's active checks.

Every EBA rule for REM high earners (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 remuneration of high earners - IFD (R 04.01)

Templates of module REM_HE_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

132 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_HE_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_HE_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: 132 of 175 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

Published only added up across firms. EBA dashboard on high earners (aggregate): Yearly aggregated data on staff of credit institutions and investment firms earning EUR 1 million or more, collected by competent authorities and submitted to the EBA under the high earners guidelines. Source

Where it is published (PDF, interactive visualisation on EDAP)

  • EBA dashboard on high earners

    Added up across firms · PDF, interactive visualisation on EDAP

    Yearly aggregated data on staff of credit institutions and investment firms earning EUR 1 million or more, collected by competent authorities and submitted to the EBA under the high earners guidelines. The latest edition (April 2026) covers 2024. Source

Official documents (12)

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 the high earner data collections under CRD and IFD

    Legal text · PDF · 581.0 KB · 13 January 2023

    EBA/GL/2022/08 (final report, dated 30/06/2022 on its cover; page shows last update 13 January 2023). Annex I is the template for high earners in institutions, Annex II for high earners in investment firms, Annex III the validation rules.

    SHA-256 90796c60bd34show in full90796c60bd343d6976c961bde50b4eeac4907cd6cf3b4c2846359fe18b02fe46
  • Compliance table (REM_HE_CI)

    Other · XLSX · 52.0 KB · 18 February 2025

    Which competent authorities comply with EBA/GL/2022/08.

    SHA-256 f7fd95f1ad50show in fullf7fd95f1ad501b7d90f20c10be9c0fd2db42f4fac95f0ed180864f14d2cb7dc5
  • 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.