What SEBI asks, verbatim
Details of minimum wages paid to employees and workers, in the following format
For employees and workers (permanent and other than permanent, by gender): total count, number/percentage earning equal to minimum wages, and number/percentage earning more than minimum wages. Disclose for current and previous FY.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 123.
In plain English
You need to report how many employees and workers are paid at least the minimum wage, split by gender and by permanent or other status, and how many earn more than that. Show the total numbers and the percentages for the current and previous fiscal year. The data usually comes from the company’s payroll or HR records.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the total headcount of employees and workers (permanent and non‑permanent) broken down by gender for both the current and previous fiscal years, followed by the exact number and percentage of those earning at least the statutory minimum wage and the number and percentage earning above it. Assurers look for the same gender‑segmented counts for each employment category, a clear definition of “minimum wage” used, and a reconciliation to the company’s payroll system or HR database. A common gap is omitting the non‑permanent workforce or failing to provide the gender‑specific breakdown for that group.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Frequently asked questions
What does BRSR P5-E2 ask for?
You need to report how many employees and workers are paid at least the minimum wage, split by gender and by permanent or other status, and how many earn more than that. Show the total numbers and the percentages for the current and previous fiscal year. The data usually comes from the company’s payroll or HR records.
Is BRSR P5-E2 an Essential or a Leadership indicator?
P5-E2 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 5, Human Rights.
Who inside the company holds the data for P5-E2?
HR / Legal. Usually found in policy, grievance and due-diligence records. Forward to your HR or Legal team.
What unit does P5-E2 use?
count / percentage. Reporting in the wrong unit, or switching the denominator of an intensity ratio between years, is one of the more common reasons a figure has to be restated.
What does a complete answer to P5-E2 look like?
A complete, assurance‑ready answer lists the total headcount of employees and workers (permanent and non‑permanent) broken down by gender for both the current and previous fiscal years, followed by the exact number and percentage of those earning at least the statutory minimum wage and the number and percentage earning above it. Assurers look for the same gender‑segmented counts for each employment category, a clear definition of “minimum wage” used, and a reconciliation to the company’s payroll system or HR database. A common gap is omitting the non‑permanent workforce or failing to provide the gender‑specific breakdown for that group.
Other disclosures under Principle 5
Employees and workers trained on human rights (count, %)
Median remuneration and the male-to-female pay ratio
Do you have a person / committee responsible for human-rights issues? (Yes/No)
Internal mechanism to handle human-rights grievances (brief)
Complaints on harassment, discrimination, child labour, forced labour, wages (count)
POSH complaints (sexual harassment) filed this year
See P5-E2 against a real client
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