These are usually the easiest disclosures because the data already sits in payroll.
B8: general characteristics
Report employees as a headcount or full-time equivalents (say which), broken down by:
- contract type: permanent or temporary;
- gender;
- country of contract, if you employ people in more than one country.
Use the same date or average that you use in B1, and make sure the breakdowns add up to the total.
B9: health and safety
- Number of recordable work-related accidents. An accident is recordable if it causes death or more than three days of absence.
- Rate of recordable accidents. The regulation does not fix a formula. A common convention is accidents ÷ total hours worked × 200,000, which is about 100 full-time employees for a year. Always state the basis you used.
- Fatalities from work-related accidents and ill health, subject to legal restrictions.
B10: remuneration, collective bargaining and training
- Whether all employees earn at least the applicable minimum wage.
- Gender pay gap, only if EU or national law already requires you to report it, for example under the Pay Transparency Directive (EU) 2023/970 once your country has adopted it into national law.
- Percentage of employees covered by collective bargaining agreements.
- Average annual training hours per employee: total training hours ÷ number of employees. Include mandatory safety training.
Source: Delegated Regulation (EU) 2026/1560, paras. 40–42. General information, not legal advice.