Indicator 3.8.4

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Feed Dependent

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Indicator 3.8.4

by Contact on 8 October 2026

Requirement

The UoC shall, where employee remuneration is below the living wage benchmark (see Indicator 3.8.2), develop and implement a wage improvement plan towards payment of a living wage.

How Do I Interpret This Requirement?

  • The wage improvement plan should:

    • list all categories of employees who are paid below a living wage

    • include targets and timelines for improvements for all categories of employees who are not receiving a living wage

    • be developed for a three-year period

    • include reporting on progress towards the previous year’s goal and where goals have not been met, a justification should be provided.

    • A wage improvement plan template has been developed to support the UoC’s compliance with this Indicator.

    • The UoC may also choose to develop their own wage improvement plan format, as long as it includes all of the elements listed above.

    • The UoC may choose to use a tool such as the GIZ Living Wage Costing Tool to develop the improvement plan.

Evidence of Implementation

  • completed wage improvement plan.

Auditors Should Confirm

  • the presence of the completed wage improvement plan including reporting towards previous year’s goal;

  • that the plan provides a clear rationale and explanation where no progress has been made towards closing any living wage gap.

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