14. In accordance with Article 74 of Directive 2013/36/EU, institutions are required to have in place a remuneration policy for all staff. The remuneration policy for all staff should comply with the principles set out in Articles 92 and 94 of Directive 2013/36/EU and these guidelines, taking into account the mapping of the requirements within Annex I [Annex 1 to these guidelines indicates the requirements for which an institution-wide application to all staff in line with the additional guidelines provided is required or recommended.]. The remuneration policy for all staff should be gender neutral, i.e. staff, independent of their gender, should be equally remunerated for equal work or work of equal value in line with point 65 of Article 3(1) of Directive 2013/36/EU and Article 157 of the TFEU.
15. The remuneration policy should specify all components of remuneration and also include the pension policy, including, where relevant, the framework for early retirements. The remuneratio