A NEW report reveals the gender pay gap remains an issue across all industries, but with some signs of improvements for some workplaces.

Women in managerial positions earn, on average, $93,000 less than their male counterparts, according to the Gender Equity Insights 2017 report, which noted the full-time gender pay gap had declined since 2015.

Analysing data from four million employees and more than 12,000 employers in 2015-16,  Bankwest Curtin Economics Centre collaborated with the Workplace Gender Equality Agency for the report released today.

Female-dominated organisations tend to be lower paid, particularly in gendered roles such as health care and social assistance, the report notes.

Report author and BCEC principal research fellow Associate Professor Rebecca Cassells said the report outcomes were a stark indicator of the different ways women and men engaged with the workforce, and how their respective contributions are valued.

"Not only do female-dominated organisations tend to be lower paid, but this analysis shows that in workplaces with heavily female-dominated management teams there are large gender pay gaps in favour of men," Associate Professor Cassells said.

"It seems that where the men are few, they are more highly valued."

The report found women were under-represented in the highest graduate salary bands, with 18 per cent few women paid more than $80,000 compared to their share of the graduate workforce.

But part-time and non-managerial women out-earned men by an average of 7.8%, or about $4000 a year.

That was reversed at senior levels where part-time female managers earned on average 27.1% less than their male peers.

The mining industry was revealed as the highest payers for women, with the average full-time wage of $139,053 a year.

The electricity, gas, water and waste services sector was second on the highest payer list ($106,100) with banking and finance third ($105,438).

Retail trade was the lowest paid sector with women earning an average of $65,865 a year.

"The gender pay gap grows with seniority, climbing to 26.5% for Key Management Personnel, an annual difference of more than $93,000 in total remuneration," the report found.

"Pay gaps among managers are exacerbated by the greater share of discretionary pay awarded to men.

"For KMP, nearly $40,000 of the annual difference in pay is made up of additional remuneration including bonuses.

"The pay gap for all manager categories declined between 2015 and 2016, with the KMP pay gap reducing by 2.2 percentage points."