[jerH]

Prior to undertaking our bathroom remodel I watched a lot of YouTube videos (as you do) and when it came to removing the shower pan they all looked the same. After removing the grill, there was a large black gasket surrounding the drain pipe. They drilled out the gasket, grabbed it with some needle-nose pliers, and Bob's your uncle.

I popped the grill off my drain and found this

No gasket, nothing soft and pliable at all. Everything seems to be hard plastic or PVC. So how do I go about removing this?

 

[jerH]

Disregard...figured it out. Just had to rotate that middle ring and unscrew it.

 

[dj3]

In the center - there's your drain pipe.
Outside - there your flange.
Sandwiched in between them, there's your "gasket" or "gasket substitute".
Dig it out first (or break it to pieces using a wood chisel and hammer) and the pan will be free.
If you have to break the flange, do it.
I don't think it will unscrew, it could be cemented/glued to the drain pipe.
Be patient and don't damage the drain pipe.