In addition, the higher up the pay scale, the greater the differences in career opportunities and compensation. While on average the gross wage gap in OECD countries stands at 15.7% (18.4% in Switzerland as noted), for top earners it rises to 20.9% in OECD countries and 25.4% in Switzerland (OECD, 2012a). Women also make up a small percentage of company board members, 11.6% in Switzerland for the largest firms versus a European average of 15.6% (Egon Zehnder 2012) and entrepreneurs, defined as persons taking on the risk of setting up a business. The gender wage gap is calculated as the difference between median earnings of m median eamings of men, 2010 for the Netherlands.