This article analyses the intertwining inequalities in wage determination and the gender‐neutral legitimacy that pay systems provide by masking these inequalities. Job evaluation and performance‐related pay were originally designed for purposes other than promoting equal pay, namely as managerial tools for determining wage levels. Typically, the main objective of a pay system is not to promote equal pay. Still, as a tool for assessing the value of work, job evaluation is regarded as a central method in promoting equal pay. The use of job evaluation is recommended by the European Commission and the International Labour Organization, and often features in gender‐equality policy and legislation. In contrast with the status of job evaluation, little research exists on performance‐related pay and gender pay equity. The findings show that the wages determined by pay systems reflect gendered cultural valuations of jobs and occupations. Pay systems provide gender‐neutral legitimacy for gender‐based wage disparities.