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The gender pay gap in the family business

Poláková, Gabriela

Abstract

The gender pay gap has persisted for a long time and women still face problems of lower wages regardless of qualification, experience, and expertise. This problem has an impact on their financial well-being, living standards of their families, and in the future also on their lower pensions. The aim of this paper is to find out whether there is a pay discrimination between women and men in the same positions in the family business. If so, what is the impact on real wages and what are the main factors influencing and related to earnings. We conducted research with employees in the same positions. Data on the gender pay gap was analysed, taking into consideration statistics from the family business and national ones. The multiple regres- sion analyse was performed to identify and quantify the main factors influencing earnings. We find that women's earnings are lower than expected based on their job title, personal experience, and qualifica- tions. But the result of gender pay gap in the family business proved to be far more favourable and the difference is lower than the Czech national GPG is. In addition to education and gender, the role of breadwinner also signifi- cantly affects earnings in the family business. Our findings will advance our understanding of main factors of gender pay gap and its effects on living standards of families and economics.

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© 2023 Published by VŠB-TU Os a a. All igh s ese ed. ER-CEREI, Volume 26: 87–98 (2023). ISSN 1212-3951 (P in ), 1805-9481 (Online) The gende pay gap in he amily business Gab iela POLÁKOVÁ a, Te ezie KRESTOVÁ a * , Ka eřina STANOVSKÁ a a Depa men o Managemen , Facul y o Economics, VSB – Technical Uni e si y o Os a a, 17. Lis opadu 2172/15, Os a a, Czech Republic. Abs ac The gende pay gap has pe sis ed o a long ime and women s ill ace p oblems o lowe wages ega dless o quali ica ion, expe ience, and expe ise. This p oblem has an impac on hei inancial well-being, li ing s anda ds o hei amilies, and in he u u e also on hei lowe pensions. The aim o his pape is o ind ou whe he he e is a pay disc imina ion be ween women and men in he same posi ions in he amily business. I so, wha is he impac on eal wages and wha a e he main ac o s in luencing and ela ed o ea nings. We conduc ed esea ch wi h employees in he same posi ions. Da a on he gende pay gap was analysed, aking in o conside a ion s a is ics om he amily business and na ional ones. The mul iple eg es- sion analyse was pe o med o iden i y and quan i y he main ac o s in luencing ea nings. We ind ha women's ea nings a e lowe han expec ed based on hei job i le, pe sonal expe ience, and quali ica- ions. Bu he esul o gende pay gap in he amily business p o ed o be a mo e a ou able and he di e ence is lowe han he Czech na ional GPG is. In addi ion o educa ion and gende , he ole o b eadwinne also signi i- can ly a ec s ea nings in he amily business. Ou indings will ad ance ou unde s anding o main ac o s o gende pay gap and i s e ec s on li ing s anda ds o amilies and economics. Keywo ds Gende pay gap, disc imina ion, amily business, emune a ions, sex bias JEL Classi ica ion: D31, J16, J31, J71 * e ezie.k es o a@ sb.cz (co esponding au ho ) This pape was suppo ed by he S uden G an Compe i ion o he Facul y o Economics, VSB-Technical Uni e si y o Os a a (p ojec egis a ion numbe : SP2023/025). All suppo is g ea ly acknowledged and app ecia ed. 88 Ekonomická e ue – Cen al Eu opean Re iew o Economic Issues 26, 2023 The gende pay gap in he amily business Gab iela POLÁKOVÁ, Te ezie KRESTOVÁ, Ka eřina STANOVSKÁ 1. In oduc ion This is a cu en opic ha was e en awa ded he Nobel P ize o Economics in 2023. Claudia Goldin won he Nobel P ize o he esea ch on he Gende Pay Gap. Especially in he Czech Republic, which is one o he lowes coun ies in he GPG, i makes sense o engage in ele an esea ch. The e ol ing oles o women and men in he labo ma ke ha e been his o ically in luenced by ac o s such as social s a us, educa ional oppo uni ies, and economic independence. Gende -based job seg ega- ion, oo ed in his o ical ca egi ing oles o women, con inues o con ibu e signi ican ly o he pe sis en issue o unequal pay. Kim e al. (2023) a i m ha p o essions like social wo k s ill su e om lowe pay compa ed o simila occupa ions. Du ing imes o wa , women en e ed he labo o ce ou o necessi y, illing posi ions adi ionally held by men. While pos -Wo ld Wa II saw p og ess in women's economic emancipa- ion, esponsibili ies o amily and household du ies emain p edominan ly emale. Gende dispa i ies in occupa ional seg ega ion, pay, educa ion, and wo k expe ience pe sis , as e idenced by Abegaz e al. (2023) and Sa o e al. (2019). The Czech labo ma ke , shaped by his o ical and socie al ac o s, e ains gende -speci ic cha ac e is ics e en a e signi ican e en s like he 1989 e olu ion. Economic heo ies explo e a ious in luences on he gende pay gap, including age, educa ion, mo he - hood, and ma ke seg ega ion. The gende pay gap se es as a c ucial indica o o economic inequali y, impac ing wo king condi ions, ca ee ad ancemen , and household s anda ds o li ing. Blau (2019) high- ligh s he ole o wage s uc u es, while A ms ong (2009) emphasizes he impac o ca ee in e up ions on women's ea nings. Ra e y (2019) discusses disc imina ion's e ec s on skill u iliza ion and unde - skilling, while Cook e al. (2019) emphasize he posi i e in luence o women on pay decisions. T anspa ency in emune a ion is c ucial, ye many Czech companies p ohibi wage sha ing. Legisla ion aimed a p omo ing pay equali y, as ad oca ed by Chichilnisky (2009) and suppo ed by Zhang (2014), can help add ess dispa i ies. Mo he hood signi ican ly impac s women's wages and ca ee s, wi h socie al pe cep ions o en hinde ing p o essional ad ancemen . Policies suppo ing pa en hood, such as accessible childca e, can mi iga e hese challenges, as demon- s a ed by Budig e al. (2016). Goldin e al (2017) s a ed ha he gende ea nings gap is a shi ing s a is- ic. I widens wi h age, especially in he 15 o 20 yea s a e school lea ing. I expands mo e o hose who a e ma ied and e en mo e o hose wi h young child en. Pay inequali y ex ends beyond gende o encom- pass a ious demog aphics, wi h implici social biases con ibu ing o dispa i ies. Add essing hese complex issues equi es a comp ehensi e app oach o ensu e equali y and imp o e socie al well-being (He wig e al., 2023). The objec i e o his s udy is o in es iga e po en- ial pay disc imina ion be ween women and men occupying simila posi ions wi hin amily-owned businesses. I such disc imina ion exis s, we aim o assess i s implica ions on ac ual wages and iden i y key ac o s in luencing hese dispa i ies. Ou esea ch in ol ed su eying employees in iden ical oles. The emainde o he pape is o ganised as ollows. In he nex sec ion, we p esen a li e a u e e iew ocusing on gende pay gap. The hi d sec ion esea ch me hodology is desc ibed. In he ou h sec ion, he esul s a e p esen ed. The i h and six h sec ions p o ide he discussion and conclusion. 2. Li e a u e e iew His o ically, he posi ion o women and men in he labou ma ke has changed and is ela ed o he social s a us o women, he possibili y o ob aining and subsequen ly applying hei educa ion and he legi i- macy o being economically sel -su icien and inde- penden o men. In he pas , women go jobs based on hei ca egi ing skills. He e we can see he beginnings o gende seg ega ion o wo k which is s ill a signi i- can cause o unequal pay e en oday. Also, nowadays i is con i med by Kim e al. (2023) who decla e ha he social wo k p o ession pays less han o he occu- pa ions wi h simila educa ional and aining equi e- men s and s ill penalizes women wi h lowe pay. Du ing he wa , women we e p agma ically al- lowed o en e he labou ma ke and we e ec ui ed in o male-domina ed p o essions due o he lack o male labou . A e he Second Wo ld Wa , he eco- nomic emancipa ion o women and hei pa icipa ion in he labou ma ke was gene ally suppo ed. Howe - e , aking ca e o he amily and household emains a G. Poláko á, T. K es o á, K. S ano ská – The gende pay gap in he amily business 89 woman's domain o his day. His o ically, inequali y be ween men and women has been ela ed o seg ega- ion in o di e en occupa ions, unequal pay, as well as di e ences in educa ion le els and oppo uni ies o gain wo k expe ience. Abegaz e al. (2023) deals wi h he issue o seg ega ion o emale wo ke s in o low- paying i ms and show signi ican gende wage and p oduc i i y gaps. Sa o e al. (2019) poin ed ou ha job seg ega ion by gende is one o he main causes o he gende pay gap. The Czech labou ma ke e ained hese speci ics e en a e he 1989 e olu ion, and some o hem pe sis ill now. Economic heo ies moni o he in lu- ence o gende , age, educa ion, numbe o yea s o se ice, he in luence o mo he hood and o he ca ee b eaks, he in luence o ma ke seg ega ion, he in luence o legisla i e ac i i y and legal no ms, he ins i u ional in luence o ade unions on he gende pay gap. The gende pay gap is a e y impo an indica o o he posi ion o women and men on he labou ma ke as i cap u es he quali y o hei economic pa icipa ion and he ex en o which women, o men, a e disad an aged in e ms o wo king condi ions, chances o ca ee ad ancemen and as a esul o assumed s anda ds o esponsibili y o ca e and unpaid wo k in he home (Akchu in e al., 2013). The di e ence be ween he hou ly o mon hly wages o men and women is he esul o gende inequali ies in he labou ma ke and a he same ime has long- e m nega i e consequences o gende equali y, as i undamen ally ansla es in o di e ences in li e ime ea nings and pensions be ween men and women. Gende di e ences in pay ha e a undamen al impac on he li ing s anda d o households, he eminiza ion o po e y, he li ing s anda ds o child en, he up- b inging o child en, hei aspi a ions and u u e success in li e, as well as he pe o mance o he economy (Křížko á e al., 2017). The gende pay gap is in luenced by g ade classi i- ca ion p ocedu es, employee e alua ions, compensa- ion sys ems and p ocedu es o de e mining compen- sa ion, and employee s abiliza ion measu es. Blau (2019) emphasizes he ole o wage s uc u e in de e mining he gende pay gap, highligh ing how di e ences in labou ma ke skills and sec o ewa ds con ibu e o he gap. A wide sala y ange can lead o disc imina ion. A ms ong (2009) s a ed ha a wide sala y ange, especially whe e p og ession is based on leng h o expe ience, will a ou men who a e much less likely o ha e any ca ee in e up ions and he e- o e can p og ess highe and as e in hei ca ee s. In e up ion o wo k o ca e o child en and o he dependen household membe s a ec s women's wages, sala ies, and wo k expe ience. Hul in e al. (2003) claim in hei wo k ha i he e a e mo e emale manage s, he e is a lowe le el o gende seg ega ion and ha emale manage s pay mo e a en ion o issues o gende equali y, including equal pay. Song e al. (2019) poin ed ou ha gende pay equi y is a desi able socie al alue and an impo an s a egy o ill e e y le el o he o ganiza ional s uc- u e wi h gende -di e se alen o mee he o ganiza- ion's goals and mission. Yamamo o e al. (2019) examines how educa ional a ainmen in luences occupa ional choice o men and women in u ban and u al a eas. Ra e y (2019) analyses he e ec s o disc imina ion based on ace, e hnici y, na ionali y, eligion, gende , age, disabili y and sexual o ien a ion on skills unde u iliza ion and unde -skilling in 30 Eu opean coun ies. Ra e y (2019) a gues ha people who expe ienced a ious o ms o disc imina- ion in he wo kplace we e mo e likely o epo o e quali ica ion, de ined as skills o mo e demand- ing oles han equi ed o hei job. In his s udy, K onbe g (2019) showed ha men ecei e mo e me i ewa ds han women o he same pe o mance. La az e al. (2019) a gue ha i men ea n mo e pe hou on a e age han women, he pay gap be ween men and women will emain. They said ha he as majo i y o di ec o s and execu i es wo king o la ge compa- nies a e men, which is a he oo o he p oblem. Ba gain e al. (2019) sugges ha he gende pay gap a he bo om o he wage dis ibu ion can be e ec i e- ly educed by a minimum wage. Howe e , aising he minimum wage has o he economic consequences. Maume e al. (2019) poin o he ac ha e en hough Eu opean coun ies ha e manda ed quo as o he ep esen a ion o women on boa ds o di ec o s and ha e en hough women a e inc easingly en e ing he anks o managemen , gende gaps in execu i e compensa ion pe sis . Cook e al. (2019) epo ed ha he mo e di ec in luence women ha e on pay deci- sions, he smalle he pay gap is. The easons o he di e ences in sala ies and wages can also be ound in he choice o ields o s udy. Gi ls end no o wo y ha hey won' be able o handle echnical ields, bu a he hey used o be mo e in e es ed in he humani ies. In gene al, humani- ies ields used o be o en a less paid. The e o e, gi ls deciding on hei u u e ield and ocus should p agma ically also ake hese consequences in o accoun . I should be no ed ha su icien income in he economically ac i e age a ec s he alue o pension in he senio age. Income has an impac on how we will li e o he es o ou li es. Gende di e ences in wage nego ia ions ha e been o e ed as a common explana ion o why he gende gap in pay pe sis s (Demi o ic e al., 2023). The key is o be able o nego ia e a good s a ing sala y. I is impo an wha sala y a woman s a s a , because hen 90 Ekonomická e ue – Cen al Eu opean Re iew o Economic Issues 26, 2023 he sala y inc eases only by a ce ain small pe cen age o he same posi ion. Any jumping in a pay inc ease may become jus a d eam wish. Duman (2023) ound ha pay inequali ies a e a gued o be mo e p e alen o empo a y jobs. Hence, la ge wage penal ies o women in such posi ions a e expec ed. Also, gende socializa ion may be a cause o gi ls' lowe nego ia ing powe . The causes can be ound in he upb inging in childhood when hey a e b ough up no o be agg essi e, no o explici ly say wha hey wan . Women may belie e ha people a ound hem see ha hey wo k hones ly and in ensi ely and ha he ewa d should he e o e all in o hei lap, bu his usually does no coincide wi h eali y. The Czech companies o en p ohibi he sha ing o wage and sala y in o ma ion. Employees end o ha e non-disclosu e ag eemen s in hei employmen con ac s. So, hey don' know i someone is ea ning mo e and can' aise inequali ies. I is no always anspa en . When we conside he p ac ical legal unen o ceabili y o hese non-disclosu es in employ- men con ac s, i only has a psychological e ec . Legally, i is di icul o en o ce. I he ewa d sys em in he o ganiza ion is ai , i should be anspa en . I is also a cul u al ma e . Equali y in emune a ion will be helped by he inc ease in anspa ency ensh ined in he Eu opean di ec i e and he amendmen o he Labo Code. The aim o his legisla ion is o s eng hen he igh s o employees o equal emune a ion o wo k o equal alue and o in oduce he igh o in o ma ion on he a e age sala y o a compa able posi ion wi h he same employe . This would c ea e an obliga ion o employe s o compile analyses o pay and wage di e ences be ween men and women o na ional au ho i ies and o hei employees. Those who a e disc imina ed agains in pay will ha e an oppo uni y o ind ou and p o e he disc imina ion. Chichilnisky (2009) explains he gende pay gap as a esul o a Nash equilib ium in luenced by incomple e in o - ma ion abou women's wo k, leading o lowe p oduc- i i y and wages o women. The pape sugges s ha upda ed amily law and app op ia e con ac s can help esol e his si ua ion. Zhang (2014) inds ha i ms wi h high capi al in ensi y and ola ile s ock pe o - mance end o ha e highe pay gaps among execu- i es. On he o he hand, echnology-in ensi e i ms and hose acing inancial dis ess end o ha e lowe pay gaps. The s udy also sugges s ha de ia ions om he op imal pay gap ange can impai i m alue. Pa en hood has a majo impac on wages and sala- ies as well as on women's ca ee s in he Czech Republic. The e a e s ill many employe s who pe - cei e pa en hood as incompa ible wi h a ca ee o ull- ime employmen , based on s a is ically un ounded assump ions o mo he s' equen absence om wo k o e oneous s e eo ypes ega ding a lack o leade ship and managemen skills which a e a ed as psychologi- cally and ime-consuming, and he e o e s e eo ypical- ly des ined o men. Ebe ha d e al. (2023) con i m ha pa en hood ha e a signi ican impac on engage- men in he labou o ce. Pa en s may decide o look o jobs wi h speci ic cha ac e is ics, and in some cases, hey may decide o no pa icipa e in he labou ma ke . No only because o he elimina ion o dis- c imina ion bu also due o he demog aphic de elop- men in he Czech Republic, mo he hood should be mo e suppo ed and app ecia ed. Women should no be penalized in hei sala ies o wages and in hei oppo uni ies o success o hei con ibu ions o he s a e. Child en, ca e abou hem, hei upb inging and educa ion a e he basis o he s a e's pe spec i e and i s economic g ow h. Child en a e he po en ial and u u e o he s a e. Budig e al. (2016) show ha policies ha suppo pa en hood also suppo women's labou ma ke pa icipa ion. The ala ming sho age o public and p i a e childca e ins i u ions and hei low capaci ies o ce mo he s o s ay unnecessa ily long on pa en al "lea e", some imes up o 4 yea s o age. Mo he s in he Czech Republic p ac ically ha e no o he op ion han o s ay on pa en al lea e o se e al yea s, because he childca e sys em in he Czech Republic is no su icien ly a ailable. Child en's g oups o oddle s wi h a e y low capaci y and usually om he age o 18 mon hs a e only in la ge ci ies and he condi ion o admission is he pe manen esidence in he gi en ci y. The lack o his childca e se ice can also be a eason o pos poning mo he - hood among women in highe managemen posi ions. I hese Child ens’ g oups a e no close o he wo k- place o esidence and he mo he s know ha hei child en can be placed in he kinde ga en, depending on he capaci y, om he age o 3 a he ea lies , because olde , p eschool-age child en a e accep ed p e e en ially, hen hey ha e o ake ca e a home and he e u n o wo k is pos poned un il he child is admi ed o a kinde ga en. Due o insu icien capaci- y o he childca e sys em mo he s ha e e y limi ed possibili ies o be economically ac i e. Then hey canno aise he amily's li ing s anda ds, and i also has an impac on lowe ax paymen s o he s a e. Condi ions and suppo o women's access o em- ploymen , such as childca e se ices, i.e. su icien capaci ies o c èches and kinde ga ens play a key ole. The inancial a ailabili y o ca e acili ies, especially o he younges babies, is also key. I we conside ha he p ice o dayca e in c èches is on a e age 15 imes mo e han he kinde ga en ee is, his ca e may be inancially una o dable o many mo he s, and hey may p e e pa en al ca e un il hei child en a e 3 yea s old. Budig e al. (2016) con i med ha a highe pe cen age o child en aged 0-3 in public G. Poláko á, T. K es o á, K. S ano ská – The gende pay gap in he amily business 91 acili ies educes he gende pay gap. Howe e , pay disc imina ion does no ha e o conce n only gende . Jones e al. (2023) ecognises he ole o pa en hood in con ibu ing o gende inequali ies a wo k. Nzima e al. (2023) s ess ha he esponsibili y o p o ide ca e o young child en is one o he obs acles ha in luence women´s labou o ce pa icipa ion. Thei s udy highligh s he need o policies and in e en ions aimed a p o iding subsidised childca e o poo mo he s ha could elie e he bu den o unpaid wo k as well as encou age pa icipa ion in paid wo k and hus na ow he gende -income gap. Goldin (2022) sol es wha happens when he kids g ow up. To answe ha ques ion, hey es ima e h ee ea ning gaps: he “mo he hood penal y,” he “p ice o being e- male,” and he “ a he hood p emium.” When added oge he hese h ee p oduce he “pa en al gende gap”. Possible a eas o pay inequali y may conce n disa- bled, olde o e en younge employees, employees o di e en aces, na ionali ies, e hnici ies and social g oups. One o he causes o inequali ies is implici social bias (He wig e al., 2023). The complexi y o pay disc imina ion and i s connec ion wi h o he p oblems equi es a comp ehensi e app oach o i s solu ion. Goldin e al. (2017) s a ed ha he bigge GPG is caused by men’s g ea e abili y o mo e o highe paying i ms and posi ions and hei be e acili y o ad ance wi hin i ms. Bo h ac o s inc ease wi h women’s g ea e amily esponsibili ies. Re ospec i ely, he phenomenon o inequali y in he emune a ion o women and men nega i ely a ec s he li es o speci ic men and women, bu also e y se iously in e e es wi h he exis ence and li ing s anda ds o amilies and he unc ioning o he en i e socie y. The i s esea ch ques ion aimed o answe i he e exis s some gende pay gap in he analysed company. T- es s we e used o analyse he ela ionship and di e ence be ween women´s and men´s ea nings. The second esea ch ques ion aimed o answe wha a e he main de e minan s which in luence he ea nings. Tha is why he mul iple eg ession analysis was used o p edic he main ac o s which causes he di e ences in ea nings. The ollowing de e minan s we e selec ed: gende , age, leng h o p ac ice, educa ion, gende , and chil- d en. The easons o he selec ion o hese ac o s we e as ollows. The gende is in his s udy he key ac o . The ea- son o he gende de e minan is he ac ha he Czech Republic has an ala ming high le el o GPG, one o he wo s in he EU. We can assume ha ea nings could also inc ease wi h inc easing age. O e ime, employees acqui e mo e compe ences, gain mo e expe ience and knowledge, and can ha e a g ea e o e iew in he ield. The leng h o expe ience was selec ed as ano he possible de e minan a ec ing ea nings. We can assume ha expe ience will g ow wi h a longe leng h o p ac ice which should p obably be alued wi h highe ea nings. The educa ion o employees a ec s hei abili ies, skills, knowledge, and hei success in he labo ma ke . We can assume ha highe educa ion should lead o he acquisi ion o p o essional knowledge which should be p ope ly alued. On he con as o his opinion, Vohlídalo á e al. (2023) ound ou : “The mo e educa ed men and women we compa e wi h each o he , he highe he di e ences in emune a ion o he disad an age o women”. The de e minan "child en" was chosen o e i y whe he he s a us o pa en hoods and b eadwinne s a ec decisions on he amoun o emune a ion. Vohlídalo á e al. (2023) highlighe ed a pa en hood as a key a iable ha signi ican ly a ec s he amoun o emune a ion and explains a signi ican p opo ion o he gende gap in emune a ion. 3. Me hods The au ho s chose a amily-owned company ha is he la ges employe in Pře o dis ic in he Czech Republic, employing 1 655 employees in 2023. In he analysed company, he esea ch was ocused on he gende pay gap in he same posi ions o accoun execu i es and buye s, classi ied in he same sala y classes and wo king ull- ime. The analysis was conduc ed in Ap il 2023 and analysed he ea nings o he mon h o Ma ch 2023. P ima y da a was ob ained on he basis o comple ed o ms om indi idual employees wi h he app o al o he Chie Sales O ice as a di ec supe iso o his sample o e- sponden s.The analysis e i ies, by di ec ly compa ing all employees o bo h sexes, whe he a gi en pe son ea ns compa a i ely less han would be expec ed based on his/he job unc ion (demands o he job), pe sonal expe ience (age, leng h o expe ience) and educa ion. The sample o esponden s (N = 52) con- sis ed o all employees in he posi ions o accoun execu i e and buye ep esen ing he same o simila posi ions. The e we e used desc ip i e s a is ics, he dis ibu ion o ea nings in qua iles, he p obabili y densi y unc ion, and he dis ibu ion unc ion o he no mal dis ibu ion o emale and male ea nings and wo-sample - es wi h inequali y o a iance o hypo hesis es ing. The mul iple eg ession analyse 92 Ekonomická e ue – Cen al Eu opean Re iew o Economic Issues 26, 2023 was pe o med o ind a model o he unc ional dependence o ea nings on ac o s such as age, leng h o p ac ice, gende , educa ion, and pa en hood. 4. Resul s As men ioned abo e, he au ho s decided o analyse he di e ences in he emune a ion o women and men in a amily business. The au ho s collec ed da a on a g oup o employees o one company. I is a amily- owned business and a he same ime a la ges em- ploye in Pře o dis ic in Olomouc Region. Cu en - ly, he company employs 1,655 employees (2023). The co e business is he semiconduc o and mili a y indus y. The a en ion was ocused on he same posi ions. The e o e, he speci ic g oup o salescle ks and buye s we e chosen because hey a e he posi ions o echnical economic wo ke s which a e he mos nume ous in he company and hei posi ions a e e y close o each o he . Indi idual esponden s illed ou he o m in which he ollowing cha ac e is ics we e moni o ed: posi ion, ea nings, gende , age, leng h o expe ience, educa ion, and pa en hood. The a ge g oup consis s o 52 employees in he posi ions o salescle ks and buye s who we e app oached, and all illed ou he o m ( e u n a e 100 %). As he i s s ep, he au ho ocused on answe ing esea ch ques ion Q1. Resea ch ques ion Q1: Wha a e he di e ences in ea nings be ween men and women wo king in he same o simila posi ions in he company? The sample o esponden s (N = 52) consis ed o all employees in he posi ions o accoun execu i e and buye ep esen ing he same o simila posi ions. The e we e 31 accoun execu i es, o which 11 (35.5%) we e men and 20 we e women (64.5%). Buye s we e 21, o which 13 (61.9%) we e men and 8 (38.1%) we e women. The a e age age o bo h sexes was 34 yea s. The a e age leng h o expe ience was 10 yea s. The employee s a is ic is shown in he Table 4-1. Table 4–1 Employee s a is ics Func ion N % All Men Woman Men Woman Accoun execu i es 31 11 20 35.5 64.5 Buye s 21 13 8 61.9 38.1 To al 52 24 28 46.2 53.8 Sou ce: own calcula ion The o al ea nings o men and women a e shown in he Table 4-2. Table 4–2 Employee s a is ics To al ea ning in CZK Di (%) Min Max Max- Min All ø M ø W ø Accoun execu i es 31000 39800 8800 36217 38192 35132 -8.0% Buye s 33200 39800 6600 36369 37079 35214 -5.0% To al 31000 39800 8800 36278 37589 35155 -6.5% Sou ce: own calcula ion The a e age ea ning o bo h sexes is 36 278 CZK, o which he a e age ea nings o men is 37 589 CZK and he a e age ea ning o women is 35 155 CZK. On a e age, women ea n 6.5% less han men in he same posi ion. O hese, women wo king as accoun execu- i es a e wo se (- 8 %) han women wo king as buye s (-5%). The gap (% o male ea nings) means he pay di e ence be ween he o al ea nings o women and men as a pe cen age o men's ea nings o he ele an posi ion. The numbe is nega i e. This means ha women on a e age ea n less han men (-6.5 %). The minimum ea ning in he mon h o Ap il 2023 was CZK 31,000. The maximum ea nings we e 39,800. The di e ence be ween he maximum and he mini- mum ea nings was 8,800 CZK. The ask is o e i y he ollowing hypo hesis. Fo his pu pose, Welch's es was chosen, see Table 4-3. H10: A e age ea nings be ween men and women in he same posi ions a e he same. H11: A e age ea nings di e be ween men and women in he same posi ions. Table 4–3 Two-Sample -Tes wi h Inequali y o Va iance - Gende Pay Gap Women Men Mean 35155 37589,2 Va iance 2888115 2699269 Obse a ion 28 24 Di 49 S a -5.2421 P(T<= ) (1) 1.7E-06 c i (1) 1.67655 P(T<= ) (2) 3.4E-06 Sou ce: own calcula ion The c i ical ield is W = (-∞,- 2.0096>∪<2.0096,∞). The alue o he es s a is ic is -5.2421. The p- alue is 0.0000034. Thus, he -s a is ic lies in he c i ical ield and he p- alue is less han he signi icance le el α = 0.05. The null hypo hesis is ejec ed, and he al e na i e hypo hesis is con i med. The - es con i med ha a e age ea nings di e s a is ically signi ican ly be ween gende s in he same job posi ions. I can be concluded ha gende in his G. Poláko á, T. K es o á, K. S ano ská – The gende pay gap in he amily business 93 sample has a s a is ically signi ican e ec on he ea nings. Table 4-4 shows he dis ibu ion o men's and women's ea nings in qua iles. To al ea nings a e s anda dized o ull- ime employees. Ea nings a e so ed by size in ascending o de . Qua iles di ide his dis ibu ion in o qua e s. Thus, Qua ile 1 con ains he lowes 25 % o ea nings, while Qua ile 4 con ains he highes 25 % o ea nings. The s a ed amoun o money indica es he uppe limi o he espec i e qua ile. In he second qua ile, his igu e co esponds o he median: i.e., he mean alue below and abo e i . Table 4–3 Ea nings dis ibu ion: numbe o employees pe qua ile Lowes qua e o 34 880 CZK 2nd lowes qua e o (median) 2nd highes qua e o 37 850 CZK Highes qua e o 39 800 CZK To al Q y % Q y % Q y % Q y % Q y % Men 1 7.7 6 46.2 5 38,5 12 92.3 24 46.2 Women 12 92.3 7 53.8 8 61,5 1 7.7 28 53.8 To al 13 100.0 13 100.0 13 100.0 13 100.0 52 100.0 Sou ce: own calcula ion Figu e 4-1 shows ha in he i s qua ile, i.e., in he lowes qua e o ea nings, mo e han 90 % o esponden s a e ep esen ed by women. While in he op qua e o ea nings, mo e han 90 % o espond- en s a e domina ed by men. Figu e 4–1 Dis ibu ion o ea nings by gende in qua iles The assump ion is ha he dis ibu ion o ea nings in he popula ion o all analysed employees is no mal. The ollow- ing g aphs show he p obabili y densi y unc ion o he no mal dis ibu ion and he dis ibu ion unc ion o he no mal dis ibu ion o he ea nings o women and men o he analysed sample. As you can see in he Figu e 4-2 he e is a ce ain imbalance agains women. Figu e 4-2 P obabili y densi y unc ion and dis ibu ion unc ion o he no mal dis ibu ion o emale and male ea nings The GPG (Gende Pay Gap) alue is published e e y yea by Eu os a and he Czech S a is ical O ice. This allows us no only o accu a ely de e - mine he ue le el o he gende pay gap in ou coun y, bu also o ind ou how we a e compa ed o o he coun ies a ound he wo ld. Wi hin he EU, he Czech Republic has a di e ence in ea nings be ween women and men in 2021 (GPG) o 15% (in public sec o : 12,2 %; in p i a e sec o : 19,5%). The la es da a is no published ye . Compa ed o o he EU membe s a es, he Czech Republic is he 9 h wo s in 2021. The Czech Republic anks among he coun ies in which wage a iabili y, o wage inequali y is one o he highes . Acco ding o Eu os a da a, he Czech Republic has had a downwa d end in he pay gap be ween men and women since 2015 (GPG = 22.5%) (2021: GPG = 15%). As he second s ep, he au ho ocused on answe - ing esea ch ques ion Q2. Resea ch ques ion Q2: Wha a e he main ac o s a ec ing and ela ed o ea nings. The ollowing ac o s we e selec ed: age, emale sex, leng h o expe ience, uni e si y educa ion and whe he an employee has a child o child en, i his also may a ec he amoun o ea nings. 94 Ekonomická e ue – Cen al Eu opean Re iew o Economic Issues 26, 2023 A mul iple eg ession analysis was pe o med, see Table 4-5. Table 4–5 Mul iple eg ession analysis – dependence o ea nings on age, gende , leng h o p ac ice, educa ion, and child en Reg ession s a is ics Co ela ion coe icien 0.9143 Coe icien o de e mina ion 0.8359 Adj. coe i- cien o de e mina ion 0.8181 E o a g 879.01 Obse a ions 52 ANOVA Di SS MS F Signi- icance F Reg ession 5 1.81E +08 36218 271 46.874 84 6.13E- 17 Residue 46 35542 320 77265 9.1 To al 51 2.17E +08 Coe . E o a g S a P- alue Lowe 95% Uppe 95% Bo de 33632 1412 23.81 1.64E- 27 30789 36475 Age (X1) 75 57 1.307 0.198 -40 190 Female (X2) -2405 245 -9.78 8.17E- 13 -2899 -1910 Leng h o expe ience (X3) 53 63 0.85 0.402 -73 179 Uni e si y (X4) 649 248 2.61 0.012 149 1149 Child en (X5) 1121 361 3.10 0.003 394 1848 Sou ce: own calcula ion The ask is o ind a model o he unc ional de- pendence o ea nings (Y) on age (X1), emale gende (X2), leng h o expe ience (X3), uni e si y educa ion (X4) and whe he he employee has child en (X5). The ound model Y=33632+75X1+(-2405)X2+53X3+649X4+1121X5 explains 82 % o he a iabili y o he eg esso a iables. Adjus ed coe icien o de e mina ion (0.8181) exp esses a model o a e y s ong depend- ence o ea nings on a iables X1..p. The co ela ion coe icien (0.91), e alua ing he e ec o all ac o s oge he , indica es a s ong di ec co ela ion be ween ea nings Y and eg esso a iables such as age, emale gende , leng h o expe ience, uni e si y educa ion, and child en. The ollowing hypo heses we e es ed: H20: The ea nings Y does no depend on eg esso a iables X1..p such as age, emale gende , leng h o expe ience, uni e si y educa ion, and child en. bj = 0 H21: The ea nings Y depends on eg esso a i- ables X1..p such as age, emale gende , leng h o expe ience, uni e si y educa ion, and child en. bj, ≠ 0 The selec ed signi icance le el is α = 0, 05. Look- ing a he da a om he mul iple eg ession analysis showed in he able 5 we can see he p- alue (6.13E- 17) is e y low and is less han α. I means he model is s a is ically signi ican . The e o e, we ejec he null hypo hesis H20 ha ea nings do no depend on age, emale gende , leng h o expe ience, uni e si y educa- ion, and child en. Based on he o e all F es (p− alue<0.05), he model can be conside ed mean- ing ul (we ejec ed he null hypo hesis abou a nulli y o all model pa ame e s (excep he cons an )). The p- alues o indi idual eg esso s, ha a e highe han 0.05, showing ha he espec i e coe icien is no signi ican . The espec i e coe icien s wi h p- alue less han 0.05 a e signi ican . The p- alue o he a iables X1 age and X3 leng h o expe ience a e g ea e han 0.05, he e o e he coe icien s a e no unexpec edly s a is ically signi ican . While o he eg esso s X2 emale gende , X4 highe educa ion and X5 child en, he p- alue was less han 0.05 and he e- o e hese coe icien s a e s a is ically signi ican . The a iable X2 emale gende has he smalles p- alue. Thus, gende is shown o ha e he g ea es impac on ea nings in he examined da a sample. The coe icien o X2 emale gende is nega i e. I means ha i an employee is emale, she ea ns CZK 2.405 less on a e age. Howe e , he in e al es ima e is mo e accu a e, which ells us ha he guideline has a alue be ween -2.900 CZK and -1.910 CZK wi h 95% con idence. The coe icien s X1age, X3leng h o expe ience, X4uni e si y educa ion, X5 child en u ned ou o be posi i e as expec ed, i.e. hey inc ease he expec ed alue o ea nings, bu only X4highe educa- ion and X5child en a e ac o s ha a e s a is ically signi ican in his sample o esponden s. The age and leng h o p ac ice ha e a posi i e coe icien alue, bu su p isingly hey came ou as s a is ically insigni ican in he analysed sample. In he nex s ep, eg ession analysis was pe o med sepa a ely o men and sepa a ely o women. The dependence o ea nings Y on he a iables Age X1, Leng h o expe ience X2, Uni e si y educa ion X3, Child en X4 was obse ed. G. Poláko á, T. K es o á, K. S ano ská – The gende pay gap in he amily business 95 Fo men, he model has his esul : Y=33640 + 43X1 + 141X2 + 1248X3 + 934X4. P- alue = 1.31E-09. The model is s a is ically sig- ni ican . Adj. Coe . De e mina ion = 0.889238. Fo women, he model has his esul : Y=31769 + 66X1 + 61X2 + 241X3 + 868X4. P- alue = 1.74E-05. The model is s a is ically sig- ni ican . Adj. Coe . De e mina ion = 0.625396 By compa ing he models o bo h sexes, i was ound ha he cons an b0 is highe o men han o women (33 640 CZK > 31 769 CZK). Ano he im- po an inding is ha o he leng h o p ac ice X2, men ea n mo e han wice mo e han women (141X2 o men, 61X2 o women). Acco ding o he model, i men ha e he uni e si y educa ion X3, hey ea n on a e age CZK 1,248 mo e han men wi hou he uni- e si y educa ion, while women wi h he uni e si y educa ion only ea ns an a e age o CZK 241 mo e han women wi hou he uni e si y educa ion. I means mens ecei es i e imes highe emune a ion o he mas e ’s deg ee han women wi h he mas e ’s deg ee in his sample. How da a shows he in luence o child en on ea nings also plays a e y impo an ole. I a man has a child o child en, he ecei es on a e age CZK 934 mo e han a childless man. I a woman has a child o child en, she ecei es on a e - age CZK 868 mo e han a childless woman. Acco d- ing o he models, men ecei e on a e age 7 % mo e o ha ing child en han women. 5. Discussion Vohlídalo á e al. (2023) highligh ed hese main inequali ies and disad an ages ha women s ill mus ace in socie y and on he labo ma ke : his is mainly a symbolic denig a ion o women's wo k, he concen- a ion o women in lowe paid ields, he disad- an age o women in ca ee p og ession, hei disp o- po iona e he bu den o he second shi a home, disc imina ion in he wo kplace and a whole ange o s e eo ypical iews wha women a e supposed o be good o o no good o . As men ioned in he li e a- u e e iew, a s ong ela ionship be ween a emale gende and a pay gap has been epo ed. Wi h espec o he i s esea ch ques ion, i was ound ha also in he amily business he e is a gende pay gap in he same posi ions (6,5%). Compa ing wi h he Czech na ional one (15 %) i is signi ican ly lowe . Leake (2008) shows ha he gende pay gap in he UK has na owed o e ime bu a ies depending on ac o s such as he numbe o dependen child en, company size, and occupa ion. A possible explana ion o be e esul in he amily business migh be p o iding mo e oppo uni ies o women, lowe p ejudices agains women, imp o ing o ganiza ional cul u e, changing s e eo ypical hinking. Howe e , i is always in lu- enced by he philosophy o he company owne s, by hei app oach o employees, and by company alues. The causes o gende pay gap can be oo ed in he cul u al se ing o he whole socie y, in public opinion, in alues, gende s e eo ypes, in he s uc u e o wo k, in he o e o public o p i a e childca e, in he educa ional sys em and socializa ion, in indi idual and amily ac o s, in non- anspa en emune a ion sys ems. The second esea ch ques ion was o iden i y ac- o s a ec ing and ela ing o ea nings. The p esen s udy was designed o de e mine quan i iable e ec s o age, gende , leng h o p ac ice, uni e si y educa ion and he e ec o child en on pa en ´s ea nings. The esul s show ha a emale gende has a nega i e e ec and is s ill he bigges and he mos signi ican ac o in lowe ea nings. The ole o b eadwinne is he second mos signi ican ac o bu wi h posi i e e ec in employee ea nings. I an employee has child en and hus ul ills he ole o b eadwinne , so i helps he employee o inc ease ea nings. Mos s iking was he subs an ial di e ence in ea nings be ween employees wi h child en and childless employees. I is su p ising mainly because we can ask ou sel es a logical ques- ion, how could child en in luence he esul s o he wo k and how is his ela ed o he employee pe o - mance? And why a e employees ha ing child en paid be e han childless ones? I is di icul o explain, bu i migh be p obably ela ed only o manage ´s hink- ing and app oach who is a decision make in emune - a ions. This is mo e possible in he p i a e sec o , whe e emune a ion is a ma e o a manage 's deci- sion. I is impo an o bea in mind a possible manag- e ´s bias in ques ion o gende and amily suppo . Ve y li le was ound in he li e a u e on he ques ion o child en and he impac on hei pa en ´s ea nings. Py likalo á (2015) in he esea ch ound ou ha he mon hly median wage o a he s inc eases wi h he numbe o child en, while i dec eases o mo he s. Hodges e al. (2010) con i med in hei esea ch ha a he s ecei e highe wages compa ed o mo he s and childless men in ela ion o ul illing he ole o b eadwinne . Ou su ey showed ha e en mo he s ha e a highe sala y han childless women, bu again mo he s ecei e signi ican ly less han a he s. The eason may be he s e eo ypical hinking ha he a he is he main b eadwinne ega dless o he eali y. In any case, his ac o lacks any a ional explana ion, as i has no hing o do wi h employee´s pe o mance o compe ence. This ou come is con a y o ha o Deeming (2018) who discusses gende pay gap epo ing in he UK and asse s ha hei o gani- za ion pays colleagues ai ly based on ole, skills,