Institutions have to apply sound remuneration policies to all staff and specific requirements for the variable remuneration of staff whose professional activities have a material impact on the institutions' risk profile (identified staff). Articles 74 and 75 of Directive 2013/36/EU (CRD) mandate the EBA to develop guidelines on both, remuneration policies for all staff as part of institutions' internal governance arrangements and remuneration policies for identified staff. Remuneration policies must be gender neutral and respect the principle of equal pay for male and female workers for equal work or work of equal value.

The EBA published guidelines on remuneration policies in 2015, which have now been updated to accommodate the changes to CRD that have been introduced by Directive 2019/878/EU.