Does the gender of hospitality employees affect the definition of wages in Spain?

Analysing gender differences in key industries is one of today's priorities to achieve a more egalitarian society. In hospitality, the classic approach is through Mincerian regressions or wage decompositions. This paper addresses this issue through Partial Least Squares Structural Equation Modelling (PLS-SEM) and Importance-Performance Map Analysis (IPMA). The results confirm and measure the relations between Human Capital, Labour Conditions, Market, and Wages, and examine the relative importance and performance of each indicator in explaining Wages. Therefore, there are narrow gender differences, and measures are suggested. The main limitation lies in the design of the constructs. This article contributes to the literature by providing an alternative analysis.