Indicator 3.8.2

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Indicator 3.8.2

by Contact on 8 October 2026

Requirement

The UoC shall annually calculate employee remuneration following the method outlined in Appendix 11, and shall assess this against the living wage benchmarks listed on the ASC website to identify if there is a gap between employee remuneration and the living wage benchmark. **

How Do I Interpret This Requirement?

  • A living wage is: ‘the remuneration (wages, bonuses and benefits) received for a standard workweek by a worker in a particular place sufficient to afford a decent standard of living for the worker and their family. Elements of a decent standard of living include food, water, housing, education, health care, transportation, clothing, and other essential needs including provision for unexpected events.’

  • A living wage is different to the national minimum wage: it is usually higher and is adjusted yearly for inflation and is voluntary rather than required by law.

  • Living wage benchmarks are location-specific monetary amounts calculated by the Anker Research Institute (ARI) and the Global Living Wage Coalition designed to ensure employees receive sufficient income for a living wage. Sites can find relevant benchmarks in the ASC Living Wage Benchmarks document found online, which is regularly updated.

  • The living wage gap is defined as the difference between the local living wage and the actual remuneration (wages, bonuses, and benefits) provided to employees.

  • ASC’s requirements on living wage are focused on measuring and reporting wages:

    • helping the UoC assess whether or not they are paying a living wage to employees

    • helping the UoC identify any gap between current wages and the living wage in a particular location.

  • These requirements do not require the UoC to:

    • close any gaps between current wages and the living wage

    • immediately start paying a living wage.

    • Appendix 11 outlines the calculation that the UoC can use to understand how much employees are being paid, which is based on a methodology developed by the Anker Research Institute.

    • The replacement cost for in-kind benefits such as food and housing for the worker has been set by researchers in local living wage benchmarks, which can be found in the reports linked here: ASC Living Wage Benchmarks.

    • ASC recommends the use of a tool called the Salary Matrix developed by IDH, for this calculation, which can help simplify and clarify the process.

    • Guidance for completing the upload of employee payroll, bonus and benefit information is embedded in the tool.

    • The list of local living wage benchmarks is found on ASC’s website here.

    • ASC uses the Anker Research Institute living wage benchmarks. Where one of these is not available, benchmarks from the Wage Indicator Foundation are linked.

  • Through the results of this calculation, the UoC should be able to:

  • An example of a possible result from the calculation is:

    • the living wage benchmark in Country X is $980 per month

    • the UoC’s remuneration calculation shows that:

      • fish health technicians are paid $940 per month

        • farm workers are paid $900 per month.

        • The analysis of this calculation shows a living wage gap of:

      • 4% for fish health technicians

      • 8% for farm workers.

Evidence of Implementation

  • completed Salary Matrix or similar wage measurement analysis calculation

  • employee contracts

  • payslips

  • payment transaction records.

Auditors Should Confirm

  • the accuracy and completeness of wage measurement analysis;

  • what bonus payments, and in-kind benefits have been paid, through employee and management interviews and document review;

  • the value and benefit of in-kind benefits recorded in the wage measurement analysis, through employee interviews;

  • calculations used in calculating in kind-benefits used for wage calculation, including document review, through management interviews;

  • wage payments.

Useful Resources