• Employees

Operational Impact

  • Governance & Ownership

Wage Equity (OI1582)

Ratio of the wages paid during the reporting period to the highest compensated full-time employee (inclusive of bonus, excluding benefits), compared to the lowest paid full-time employee.
Reporting format
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Wage Equity (OI1582). v4.0.


Organizations should footnote all assumptions used, including details about the positions used for the calculation(s). See usage guidance for further information.

Usage Guidance

  • Organizations with operations in many countries are encouraged to report multiple ratios, where each compares wages of two employees located in the same country. Organizations should footnote the details about the types of positions used when calculating this metric.
  • This ratio can be used for salaried employees with fixed wages or for employees with variable salaries (e.g., hourly, daily, weekly, other specified time cycle, or other specified parameter).