How do I fill the BRSR table on minimum wages paid to employees and workers?

Question

Accepted Answer

Principle 5, essential indicator 2 of the Business Responsibility and Sustainability Report (BRSR) counts, for each category, how many people are paid equal to the minimum wage and how many more than it, as numbers and percentages of the total. There is no column for below the minimum wage. Rows: employees and workers, each split into permanent and other than permanent, each with male and female. Columns for each year: total (A), equal to minimum wage as a number (B) and as % (B / A), more than minimum wage as a number (C) and as % (C / A). The current and the previous financial year sit side by side. Equal and more than should add up to the total. That is our reading of the layout. If a row does not add up, someone in that row is paid below the minimum wage, and that needs to be fixed before it is reported, not left as a gap. In the same guidance, under Principle 5, forced or involuntary labour is defined as all work or service extracted under the menace of penalty, including bonded labour and modern slavery, and the definition adds "any labour for which the worker receives less than the government-stipulated minimum wage". The guidance does not say a wage table alone creates a forced labour disclosure. A worker's complaint about pay below the minimum can be filed in the forced labour row as well as the wages row, which is our reading. Other than permanent staff can be employed through third party contractors. A buyer filling this table may need the wage sheets of the contractor's workers on its own site, so a supplier should be ready to show them.

How do I fill the BRSR table on minimum wages paid to employees and workers?

The table

No column for paid below the minimum

Why a gap is serious

Contract workers

Example: permanent male workers

What Senseible does here