CSRD ESRS S1 standard: collecting workforce data from your payroll system

Quick answer. ESRS S1 (the social pillar of the CSRD) requires disclosure of 17 requirements on workforce and working conditions. Essential data — headcount by gender and contract type, gender pay gap, training hours, workplace accidents, social protection coverage — already live in your payroll system, DSN filings, or HR information system (SIRH). This article guides you step-by-step through extracting these indicators from systems you already use, without costly new tools.

Delegated Regulation (EU) 2023/2772, effective January 2023, adopted the ESRS (European Sustainability Reporting Standards). Among them, ESRS S1 "Own Workforce" covers workforce data: headcount, compensation, working conditions, health and safety, training.

Who must report ESRS S1?

Before December 2025, the scope was broad. Since the Omnibus package (approved late 2025, definitively adopted in early 2026 — Directive (EU) 2026/470), thresholds have tightened: only companies with more than 1,000 employees AND more than EUR 450 million in annual turnover are directly subject to mandatory ESRS reporting, including S1.

Timeline:

• Wave 1 (large public interest entities >500 employees already subject to NFRD): first report on 2024 fiscal year, published 2025.
• Wave 2 (other large companies >1,000 employees): first report in 2028 (fiscal year 2027).
• Wave 3 (listed SMEs): first report in 2029 (fiscal year 2028).

If you are not directly subject to CSRD, you may be indirectly affected: your customers or financiers (large groups themselves subject to CSRD) may request your ESRS S1 data.

ESRS S1 addresses employees and contractors of your entity. It requires disclosure of 17 distinct topics:

Bold requirements are where your payroll system plays a key role.

Step 1: Identify Headcount by Gender and Contract Type (S1-6)#

Data sources:

• Payroll software (reports, HR modules)
• HR Information System (SIRH)
• Monthly DSN (Déclaration Sociale Nominative) filings

Procedure:

1. Generate an employee census as of 31 December, broken down by gender (male/female/other if recognized).
2. Classify by contract type: permanent (CDI), fixed-term (CDD), apprenticeship, internship, subsidized, remote.
3. Sum permanent and temporary headcount.
4. Export to Excel: columns = contract type, gender, count, average duration in months.
5. Reconcile against year-end accounting records.

Example table to produce:

Step 2: Calculate Gender Pay Gap (S1-16)#

Data sources:

• Monthly payslips (gross payroll)
• Annualized payroll data (DSN)

Procedure:

1. Extract all gross monthly salaries for year N.
2. Classify by gender.
3. Calculate average annual gross compensation by gender: Σ salaries / number of employees.
4. Pay gap % = ((avg salary men – avg salary women) / avg salary men) × 100.
5. Total Remuneration Ratio (TRR) = avg salary men / avg salary women.

Important: Do not confuse with the French Gender Equality Index, which uses 4-5 distinct indicators and a different formula. ESRS S1-16 and the Gender Equality Index coexist but measure different things.

Example:

• Average men's compensation: EUR 42,000 gross/year.
• Average women's compensation: EUR 38,500 gross/year.
• Gap: (42,000 – 38,500) / 42,000 = 8.3%.
• Ratio: 42,000 / 38,500 = 1.09.

Step 3: Quantify Training and Development (S1-13)#

Data sources:

• Training register (Labour Code Art. L.6353-4)
• Skills development plans
• Payslips (training budget amounts)
• Learning Management System (LMS)

Procedure:

1. Collect total training hours per employee for year N.
2. Classify by type: in-house, external, credential-bearing, non-credential.
3. Calculate training budget (salaries paid + training fees + external providers).
4. Ratio: training hours / average headcount.
5. Breakdown: management, technicians, operational if available.

Example:

• 109 employees, 285 total training hours in the year.
• Average: 2.6 hours per employee.
• Budget: EUR 22,000 (internal trainers EUR 8,000 + external providers EUR 14,000).
• For ESRS S1-13: report "285 hours total, 2.6 h/employee, EUR 22k".

Step 4: Document Workplace Accidents and Health & Safety (S1-14)#

Data sources:

• Health and safety register (mandatory).
• Accident declarations to health insurance fund.
• Insurance loss notifications.
• DUER (Single Risk Assessment Document).

Procedure:

1. Count reported accidents (lost-time injuries ≥4 days).
2. Count occupational illnesses (CPAM-recognized).
3. Calculate frequency rate: (accident count / avg headcount) × 1,000.
4. Calculate severity rate: (days lost / avg headcount).
5. Document prevention measures: H&S training, audits, awareness, equipment.

Example:

• 3 workplace accidents (lost-time ≥4d), 15 days lost in 2025, average headcount 110.
• Frequency rate: (3 / 110) × 1,000 = 27.3 ‰.
• Severity rate: 15 / 110 = 0.14.
• For ESRS S1-14: report "3 accidents, 27.3 ‰ frequency, 0.14 severity, 1 ergonomics audit 2025".

Step 5: Measure Turnover and Employment Stability#

Data sources:

• HR departure files.
• DSN movements (departures, arrivals).
• Payroll data (tenure, contract end).

Procedure:

1. Count departures in 2025: resignations, dismissals, retirements, FTC expiries, other.
2. Calculate average headcount for the year: (opening balance + closing balance) / 2.
3. Turnover % = (number of departures / average headcount) × 100.
4. Average tenure: Σ individual tenures / number of employees.
5. Departure breakdown by reason (useful for S1-2 stakeholder engagement).

Example:

• 6 departures in 2025: 2 resignations, 2 retirements, 1 FTC expiry, 1 dismissal.
• Average headcount: (110 + 109) / 2 = 109.5.
• Turnover: (6 / 109.5) × 100 = 5.5%.
• Average tenure: 7.2 years.

Step 6: Audit Social Protection Coverage (S1-11)#

Data sources:

• Collective health and insurance agreements.
• Payslips (contribution records).
• Internal regulations.
• Social balance sheet (if available).

Procedure:

1. List all schemes in force: health (statutory + mutual), disability/death insurance, supplementary pension, family allowances, parental leave.
2. Identify status: statutory or supplementary, mutual or insurance-based.
3. Document coverage rate: % of employees covered.
4. Enumerate benefits: dental, vision, hospitalization, disability, death benefit.

Example:

• Health: mandatory mutual insurance, 100% of employees, EUR 300/year reimbursement for visits + care.
• Disability/death: group insurance, 100%, death benefit 6 months salary.
• Pension: statutory schemes (CNAV, AGIRC-ARRCO), no additional top-up in 2025.
• For ESRS S1-11: report "3 schemes, 100% health/disability coverage".

Step 7: Consolidate and Structure for Reporting#

Data consolidation:

1. Create a folder per S1-X indicator.
2. Archive sources: payroll exports, DSN, H&S register, collective agreements.
3. Test consistency: employee totals must align, payroll-reported salaries must match DSN.
4. Prepare a summary table: indicator, source, value, year, unit, notes.

Example folder structure:

CSRD ESRS S1 folder (year 2025)
├── S1-6 Headcount
│   ├── payroll_export_headcount_2025.xlsx
│   ├── DSN_monthly_dec_2025.pdf
│   └── S1-6_summary_table.docx
├── S1-14 Health and Safety
│   ├── accident_register_2025.xlsx
│   ├── insurance_declarations_2025.pdf
│   └── S1-14_summary_table.docx
├── S1-16 Pay Equity
│   ├── salary_analysis_2025.xlsx
│   └── S1-16_summary_table.docx
└── ESRS_S1_global_summary_2025.pdf

This structure streamlines internal audit and independent third-party assurance.

Quick reference to locate key data:

Multi-Country Operations#

If you have employees outside France (EU, third countries), ESRS S1 also covers non-employees (S1-7) and requires geographic breakdown. Your DSN (which includes country fields) and SIRH must allow country-level segmentation. Example: 92 in France, 17 in Belgium, 5 in Luxembourg → report separately.

Public vs. Private Sector#

ESRS obligations apply to public interest entities subject to NFRD then CSRD, including large public companies. SIRH/payroll data remain identical; regulatory context differs (civil service rules vs. private employment). The extraction process is the same.

Temporary and Agency Workers#

ESRS S1-7 also covers non-employees (agency workers, contractors, service providers). Document average temporary worker count for the year (from agency invoices) and their conditions (hourly rate, social coverage, training). This data typically won't be in your main payroll system.

• Confuse ESRS S1-16 pay gap with the French Gender Equality Index: these are two separate mechanisms. The Index uses 4-5 French-specific indicators; ESRS S1-16 requires gross pay gap and ratio. Report both, but keep them distinct.
• Omit non-employees (S1-7): if you use temporary or contractor labour, document them.
• Neglect qualitative disclosures: ESRS S1 is not just numbers. S1-1 (policies), S1-2 (dialogue), S1-4 (actions) require textual descriptions. Prepare your collective agreements, charters, grievance procedures.
• Skip consistency checks: validate that payroll totals match DSN, that your HR average headcount aligns with reporting.

Recently, we helped a 250-employee SME (not subject to CSRD, but a customer of a large CSRD-regulated buyer) extract ESRS S1 indicators requested by its supplier. The company had functional payroll but no ESRS consolidation. We quickly identified a 12% gender pay gap and over-representation of female departures (3 of 6 exits in 2025 were women). Without analysis, the buyer might have questioned the relationship. With structured, documented data, the SME developed an action plan: compensation audit end-2026, mixed management training, equality awareness. Transparency opened constructive dialogue.

Lesson: your ESRS data already exist in payroll. You need only extract, validate, and narrate them. This effort, far from being a burden, becomes an opportunity to steer your social agenda.

Hayot Expertise advice. Begin structuring your ESRS S1 extraction in 2026, even if not directly subject to CSRD. Tomorrow, your banker, insurer or customer will request it. We offer rapid organization of payroll and SIRH data into ESRS S1 indicators, validated and auditable. We help you consolidate sources, calculate pay gaps, document health & safety, and build a solid compliance file. For CSRD reporting support or audit of your payroll structure, contact us.

Sample summary to produce for your report:

*Other = FTC, internship, subsidized, self-employed affiliated.