Essentially equivalent jobs

Essentially equivalent jobs must involve essentially the same duties and responsibilities, qualifications and experience, and area of employment. The comparison focuses on the core elements of and competencies for the job, such as supervisory duties, or design and engineering functions, or budget and financial accountability and not peripheral, non-essential duties. Only the experience and qualifications (e.g., training, education, ability) of the workers which are directly relevant to the actual performance requirements of the job are considered