Which country is set to become the first in the world to completely neutralise the gender pay gap through national legislation?

Introduction / Context:
The gender pay gap refers to the difference in average earnings between men and women in the workforce. Some countries have moved beyond voluntary measures and adopted strong national laws to ensure equal pay for equal work. This question focuses on the country that became known for pioneering binding rules to fully neutralise the gender pay gap.

Given Data / Assumptions:

The question asks about a country level initiative.
The aim is to neutralise or eliminate the gender pay gap.
The method is through national legislation rather than voluntary guidelines.
Four developed countries are listed as options: USA, UK, Iceland, and France.

Concept / Approach:
The concept is awareness of social and economic reforms in different countries. In recent years, Iceland attracted worldwide attention by passing a law that requires companies to prove that they pay men and women equally for the same work. This made Iceland the first country to implement such a comprehensive legal mechanism to remove the gender pay gap, which is the key fact tested here.

Step-by-Step Solution:
Step 1: Identify that the question involves a world first in closing the gender pay gap through law. Step 2: Recall which of the listed countries introduced a specific equal pay certification law for companies. Step 3: Recognise that Iceland is widely reported as the first country to adopt such strict measures and select Iceland.

Verification / Alternative check:
International news agencies, human rights organisations, and equality focused reports have all highlighted Iceland move to legally enforce equal pay, mentioning that this made Iceland the first country to do so. Checking these independent sources confirms that option C is correct.

Why Other Options Are Wrong:
The USA has equal pay laws but has not been described as the first country to completely neutralise the gender pay gap using such a certification mechanism, so option A is incorrect.
The UK has gender pay gap reporting rules for companies but these are primarily disclosure requirements and not the same as the Iceland model, so option B is not right for this specific description.
France also has equality regulations but was not highlighted as the first country in the world to neutralise the gap through the type of law mentioned here, so option D is incorrect.

Common Pitfalls:
Candidates may assume that a larger or more widely discussed country, such as the United States or the United Kingdom, must have taken the lead. Another mistake is to confuse mandatory reporting or awareness campaigns with a fully enforceable equal pay certification law. Remembering that a smaller Nordic country, Iceland, is a leader in gender equality helps to avoid these traps.

Final Answer:
The country that moved to become the first to neutralise the gender pay gap through law is Iceland.