What should I know about presenting variable compensation, benefits and additional perks transparently?

In Germany, base salary, bonuses, commission, benefits in kind and other perks should be listed in separate fields. Recommendation: do not use benefits as a substitute for lacking salary transparency. In practice: display bonuses separately below the base salary. Limitation: some benefits are company-specific and cannot be cleanly standardised. (Sources: EU Directive 2023/970 Pay Transparency, Destatis Labour Market)