Pauli Sumanen's study (2015) "The Quantitative Productivity of Full Time Working Male and Female Employees in Finland" ( http://www.hrpub.org/download/20151130/SA6-19605042.pdf ) says that the wage gap is a result of 20% more annual working hours by men than by women.
Abstract
The objective of this research was to find a reliable method to measure the quantitative productivity of men and women to be used in the gender wage gap verification. For that purpose two different statistical survey materials were bought from the Statistics Finland: The Labour Force Survey material, which is based on phone calls, and weekly material of the Time Use Survey, which is based on handwritten diaries. The European Parliament resolution 2008/2012(INI) states in chapter G ‘whereas the pay gap is not based solely on disparities in gross hourly earnings and account should also be taken of factors such as ... productivity, which should be measured not only in quantitative terms (hours when the worker is physically present in the workplace) ...’ Results from the Time Use Survey indicate that approximately 13% of male employees and 4% of female employees work more than 50 hours per week. The annual working hours of full-time working male employees are 17-20% higher than working hours of female employees in a normal economic situation.
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