EU Pay Transparency Directive

Summary

• Legislation in force for the public sector within the French community
• Draft bill published for the public sector within the Dutch community
• Partial implementation – pay transparency, salary levels in job advertisements, family leave assessments
• Slightly higher expectation than the Directive
• Parliamentary proposal for a resolution has been published that sets out one possible approach to transposing the EU Pay Transparency Directive
  
  

Date latest update: 26 January 2026

Source

Status of Transposition

Status of Directive implementation

Partially implemented (public sector only). The French Community of Belgium (Fédération Wallonie-Bruxelles/FWB) became the first jurisdiction in the EU to transpose the directive in September 2024, with rules applying to public companies under its responsibility, effective 1 January 2025. Similarly to the Walloon region, in November 2025 the Flemish government approved a draft bill to transpose the Directive (public sector only). This is yet to be passed by the Flemish parliament. Furthermore, in January 2026 a parliamentary proposal for a resolution has been published that sets out one possible approach to transposing the Directive (requesting similar rules for both the federal public employment and private sector) and keeping it close to the already existing bi-annual pay gap reporting obligations.

Scope

Comparison between Directive and local legislation

French Community (Partial Implementation): The initial implementation in the French Community is limited in scope to public companies under its responsibility, which is a partial and specific application of the Directive's principles. The same will apply to the Flemish draft law, once implemented.

Employer coverage thresholds

French Community (partial implementation): Applies to public companies under the responsibility of the Fédération Wallonie-Bruxelles.
Flemish Community (partial implementation – draft bill): Applies to public companies under the responsibility of the Flemish government.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

The French Community legislation requires employers to provide information on the initial pay level or pay range in job advertisements or otherwise before the job interview. This gives employers some flexibility, but the information must be provided upfront.

Employee right to request pay information

No guidance on specific format. The French Community legislation aligns with the Directive, requiring employers to respond to an employee's request for pay information within two months. The response must be clear and comprehensive.

Pay secrecy clauses

The French Community legislation explicitly prohibits contractual clauses that prevent employees from disclosing information about their pay or from discussing their pay with others. No specific exceptions.
The French Community legislation includes protections for employees who discuss or disclose their pay, ensuring they cannot be penalised or subjected to any detriment for exercising this right.

Transparency on pay and pay progression criteria

The French Community legislation requires employers to make the criteria for determining pay and pay progression "easily accessible" to their workers. For employers with 50 or more employees, they must provide easy access to the objective, gender-neutral criteria used to determine pay progression. This implies a broader organisational transparency rather than just individual employee information. The draft legislation also requires employers to provide information on average pay levels, broken down by gender, for categories of workers performing the same work or work of equal value.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

No differences - the gender pay gap reporting obligation in the French Community decree is not yet in force, an additional decision must be taken by the FWB.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

No guidance yet.

It is expected that the French Community Labour Inspectorate (Inspection du Travail/Arbeidsinspectie) will be responsible for monitoring compliance and imposing administrative sanctions. French Community Labour Courts (Tribunaux du Travail/Arbeidsrechtbanken) will be responsible for hearing individual and collective claims and imposing legally binding remedies.

Summary

• Partial implementation
• Ban on pay secrecy clauses brought into effect 1 June 2025

Date latest update: 1 June 2025

Source

Status of Transposition

Status of Directive implementation

A “flexi-amendment” to the Czech Labour Code partially implemented one aspect of the Directive by banning pay secrecy effective from 1 June 2025.

In respect of the other aspects of the Directive, there has been no official announcement yet but Officials have indicated that draft legislation is in process.

Scope

Comparison between Directive and local legislation

No guidance yet

Employer coverage thresholds

No guidance yet

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

No guidance yet.

Employee right to request pay information

No guidance yet.

Pay secrecy clauses

With effect from 1 June 2025, pay secrecy clauses are now prohibited so employees can share information about their salaries with others.

Transparency on pay and pay progression criteria

No guidance yet.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

No guidance yet.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

No guidance yet.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

No guidance yet.

Involvement of employee representatives or unions

No guidance yet.

Definition of Pay

No guidance yet. Currently, there is no clarity on whether the employer is required to use paid actuals (i.e. from payroll data) or planned pay (e.g from HRIS).

Summary

• Draft bill in parliament

• Partial implementation – gender pay gap reporting

• Broadly in line with the Directive

Date latest update: 16 May 2025

Source

Status of Transposition

Status of Directive implementation

Not yet fully implemented, but draft legislation has been published.

Scope

Comparison between Directive and local legislation

The Finnish draft legislation largely aligns with the minimum requirements of the EU Pay Transparency Directive, aiming for a "pure implementation."

Employer coverage thresholds

The draft legislation aims to apply to all employers in both the public and private sectors.

For general transparency obligations (recruitment, employee information rights, pay secrecy), the draft legislation does not specify size exemptions, implying these will apply to all employers.

For gender pay gap reporting, the Directive's thresholds are expected to be adopted:

Employers with 250 or more employees will have to report annually.

Employers with 100 to 249 employees will have to report every three years.

Employers with fewer than 100 employees are not subject to the reporting obligation. For the obligation to provide workers with easy access to the objective, gender-neutral criteria used to determine pay progression, this applies to employers with 50 or more employees.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

The draft legislation requires employers to provide information on the initial pay level or pay range in job advertisements or otherwise before the job interview. This gives employers some flexibility, but the information must be provided upfront.

The draft legislation adopts the Directive's broad definition of "pay," which includes basic salary and any other consideration, whether in cash or kind, received by the worker. Specific national guidance on the exact elements to be itemised in job postings has not yet been published.

Employers must provide information on the "initial pay level or pay range." This implies that either a specific pay level or a range is acceptable.

The draft legislation explicitly prohibits employers from asking job applicants about their salary history. No further detail over and above the Directive's general prohibition has been publicly specified.

Employee right to request pay information

No guidance on specific format.

No guidance on how to treat transgender employees.

The draft legislation does not specify a limit on the number of requests an employee can make per year.

The draft legislation aligns with the Directive, requiring employers to respond to an employee's request for pay information within two months. The response must be clear and comprehensive.

Pay secrecy clauses

The draft legislation explicitly prohibits contractual clauses that prevent employees from disclosing information about their pay or from discussing their pay with others. No specific exceptions or carve-outs have been detailed in the current proposal.

The draft legislation includes protections for employees who discuss or disclose their pay, ensuring they cannot be penalised or subjected to any detriment for exercising this right.

Transparency on pay and pay progression criteria

The draft legislation requires employers to make the criteria for determining pay and pay progression "easily accessible" to their workers. For employers with 50 or more employees, they must provide easy access to the objective, gender-neutral criteria used to determine pay progression. This implies a broader organisational transparency rather than just individual employee information. The draft legislation also requires employers to provide information on average pay levels, broken down by gender, for categories of workers performing the same work or work of equal value.

The draft legislation requires that the criteria used to determine pay, pay levels, and pay progression are objective and gender-neutral. Specific national guidance on the exact level of detail required for publishing these criteria has not yet been published, but it must be sufficient for employees to understand how their pay and progression are determined.

National guidance on the specific methods for making promotion, pay band, and progression rules accessible to employees has not yet been published.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

No differences.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

No guidance yet.

It is expected that the National Non-Discrimination and Equality Ombudsman (Yhdenvertaisuusvaltuutettu) and the Equality Tribunal (Tasa-arvovaltuutettu) will play key roles in enforcing the new legislation. Labour Courts will be responsible for hearing individual and collective claims.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

The draft legislation requires employers to establish objective and gender-neutral criteria for job evaluation and classification. No specific national guidance on methodologies beyond the Directive's general principles (skills, effort, responsibility, working conditions) has been provided.

Involvement of employee representatives or unions

The draft legislation refers to the involvement of employee representatives or trade unions.

National guidance on the specific steps an employer needs to take if they do not already have suitable worker representatives has not yet been published.

National guidance on specific penalties for failing to consult with worker representatives under the new pay transparency legislation has not yet been published.

Definition of Pay

There is no explicit definition of ‘pay’ in the draft legislation. There is also no definition of ‘pay’ in local labour law. The government will calculate overall pay gaps for employers with 100+ workers using existing payroll data submitted to the authorities, but employers are still responsible for analysing the results by category of worker.

Summary

• Commission report published 7 November 2025 making recommendations to the Ministry on implementation

• NOTE: this does not represent the definitive position for implementation in Germany and changes are likely when the draft bill is published.

• Draft bill expected in early 2026

Date latest update: 7 November 2025

Report

Status of Transposition

Status of Directive implementation

Not yet fully implemented. In July 2025, German officials announced the formation of an 11-person Commission "Reducing Bureaucracy to Implementation of the Pay Transparency Directive" comprising social partners, the Confederation of German Employers' Associations (BDA) and the German Trade Union Confederation (DGB), and business associations. The Commission submitted its final report on 7 November 2025 to the Federal Ministry for Family Affairs, Senior Citizens, Women and Youth (Bundesministerium für Familie, Senioren, Frauen und Jugend (BMFSFJ)). BMFSFJ will now initiate the legislative process for implementation, with a draft bill expected in early 2026. The timing for a draft bill has not yet been officially announced.

Scope

Comparison between Directive and local legislation

Germany currently has the Pay Transparency Act 2017 (Entgelttransparenzgesetz, EntgeltTransG), which provides more restricted rights than the Directive. The existing Act provides information rights only in establishments with more than 200 employees, allowing employers to refuse disclosure if fewer than six employees of the other gender perform the referenced activity, and allows a three-month response time. The Commission's final report contains controversial recommendations, including a majority-supported but highly disputed "presumption of adequacy" for collective bargaining agreements, which critics argue contradicts established ECJ case law and could render the law ineffective. The Commission also recommends reporting based on actual pay rather than target pay, which some practitioners and members of the commission argue could increase administrative burden. So the Ministry may not necessarily accept all of the report’s recommendations into draft legislation and we recommend not taking decisive action on the contents of the report until the draft legislation has been published and/or enacted.

Employer coverage thresholds

It is anticipated that the national implementing legislation will follow the Directive’s definition of a “worker” which includes part-time, fixed-term, temporary agency workers, managers, and where criteria of EU case law are met, atypical workers (e.g. trainees, apprentices). The Commission’s final report contains no indications of any deviation from these definitions. There are also no indications that Germany will alter the employer-size thresholds or reporting intervals set out in the Directive. Based on the Directive requirements: employers with 250+ employees will report annually starting June 2027; employers with 150-249 employees will report every three years starting June 2027; employers with 100-149 employees will report every three years starting June 2031; and employers with fewer than 100 employees are not subject to reporting obligations.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

No guidance yet. Currently, there is no legal requirement (or practice) implemented of providing job applicants with information on the initial pay or pay range before the job interview.

Employee right to request pay information

The current Pay Transparency Act 2017 (Entgelttransparenzgesetz, EntgeltTransG) is less restrictive than the Directive, requiring establishments with more than 200 employees to respond within three months and allowing refusal for data protection reasons if fewer than six employees of the other gender perform the reference activity. According to the Commission’s final report, the future information right should relate to the total gross remuneration paid in the previous year (broken down only into annual and hourly amounts), excluding not-yet-settled components, which must nevertheless be identified. A large majority of the Commission further proposes that employers should not include the data of employees who have left the company. If a company is bound by a collective bargaining agreement, the  Commission recommends comparison groups should be limited to the relevant collective bargaining (tariff) group of the requesting employee. Such simplifications would apply only where the collective agreement applies directly and complies with Art. 4(4) of the Directive, and they remain contested among Commission members.

Pay secrecy clauses

No guidance yet.

Transparencyon pay and pay progression criteria

No guidance yet.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

It is proposed that employers will be able to bundle GPG reports by parent company (i.e. the parent company can report on behalf of the subsidiaries, although the employer will still report company by company). The report proposes to harmonise reporting with CSRD reporting but in practice this may be difficult, given the consolidation permitted by CSRD and the fiscal year reporting (vs calendar year under the EU PTD). No national deviations from the Directive’s thresholds or reporting intervals are expected. No differences in metrics compared to the Directive text have been indicated.

Employers will be required to use actual gross annual remuneration and the corresponding hourly remuneration (based on full-time equivalents) differentiated according to basic remuneration and all other variable or supplementary components without having to list each component separately. The report also foresees the possibility to document employees covered by collective bargaining separately from non-covered employees. The commission recommends automated interfaces for transmission, such as DATEV.

Non-Compliance

Employee remedies

A recent German Federal Labour Court (Bundesarbeitsgericht, BAG) decision of 23 October 2025 (8 AZR 300/24) materially elevates risk for employers (although arguably it brings German law in line with equal pay laws in other countries, such as the UK). The Court held that even one higher-paid comparator of the other sex performing comparable work can trigger a rebuttable presumption of gender-based pay discrimination, and if the employer cannot rebut the presumption, alignment to the comparator's pay may be required. Statistical evidence such as median comparisons or the size of the comparator group is irrelevant. Further guidance on time limits for bringing claims, retroactive claim periods, caps on compensation, elements taken into account in calculating compensation, and whether penalties can be imposed on top of compensation under the new implementing legislation is not yet available.

Penalties / enforcement mechanisms

No guidance yet. The EntgeltTransG does not contain any specific sanctions and provides only a general obligation for the employer to take the "necessary measures" to eliminate remuneration-related discrimination. It is likely that legislation implementing the Directive may add further options enabling the monitoring body to put pressure on employers to fulfil their information duties and reporting obligations. The Commission’s report mentions claims for damages and fines.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

No guidance yet.

Involvement of employee representatives or unions

If there is no works council in place, an employer will not be required to create a new representative body simply for the purposes of the Directive –  the Commission recommends that, if necessary, an employer may select a representative from amongst the employees, although this is contested by some members of the Commission. The current local legislation regarding implementation of works councils will continue to apply. In respect of GPG reporting, the works council will only have the right to be consulted on the accuracy of the information (not co-determination rights).

Definition of Pay

Actual remuneration is expected to be used rather than target remuneration. Remuneration should relate to the performance of work. Some stakeholders proposed that certain elements (e.g. voluntary benefits, loyalty-related payments, certain non-cash benefits or benefits provided by third parties) should be excluded from the calculation; however, these suggestions reflect minority or stakeholder positions and it is unclear whether the legislator will adopt them. We therefore recommend seeking legal advice before excluding any category of remuneration. Current guidance regarding the EntgeltTransG is not very detailed and refers to a "wide definition of pay" indicating the elements which must be displayed on pay slips. It is anticipated that there may be some updated official guidance once new legislation implementing the Directive comes into force.

Summary

• Draft bill in parliament
• Partial implementation – salary levels in job advertisements, employers prohibited from asking about pay history

Date latest update: 15 January 2025

Source

Status of Transposition

Status of Directive implementation

Draft legislation published for partial implementation (recruitment aspects). Awaiting draft legislation on the remainder. The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024, published in January 2025, outlines how Ireland plans to implement Article 5 of the directive, including requiring salary ranges in job advertisements and prohibiting questions about salary history.

Scope

Comparison between Directive and local legislation

The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 is still a draft and may undergo changes. At this stage, it appears to largely align with the minimum requirements of the EU Pay Transparency Directive. 

Employer coverage thresholds

All employers in Ireland, because the existing Gender Pay Gap Information Act 2021 which the Directive expands upon, already applies to both private and public sector organisations.

Under Gender Pay Gap Information Act 2021, for gender pay gap reporting requirements, employers with fewer than 50 employees are exempt. It is currently unclear if the Irish legislation will include this exemption to other obligations related to right to information and obligations related to pay progression criteria.

For recruitment transparency (salary ranges in job ads, no salary history questions), the General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 does not specify size exemptions, suggesting these provisions may apply to all employers, regardless of size.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 proposes that employers will be required to include the initial pay level or pay range in job advertisements. This means the information must be provided upfront in the job posting itself, rather than at a later stage.

No guidance on specific pay elements.

The proposed legislation states "initial pay level or pay range". This implies that employers can publish a specific pay level if the role has a fixed salary, or a pay range if there is flexibility in remuneration.

The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 explicitly prohibits employers from asking job applicants about their pay history. At present, no further detail "over and above the directive" has been publicly specified in the Irish proposals.

Employee right to request pay information 

No guidance yet.

Pay secrecy clauses

No guidance yet.

Transparency on pay and pay progression criteria

The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 indicates that employers must make the criteria for determining pay and pay progression "easily accessible" to their workers. However, specific national guidance on the level of detail/pay band/promotion rules required has not yet been published.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

No guidance yet.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

No guidance yet.

It is highly probable that the Workplace Relations Commission (WRC) and the Labour Court will be the primary authorities responsible for enforcement, as they currently handle employment equality and industrial relations matters in Ireland. The Irish Human Rights and Equality Commission (IHREC) is also expected to play a role in promoting compliance and potentially taking enforcement action.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

No specific guidance yet.

Involvement of employee representatives or unions

The General Scheme of the Equality (Miscellaneous Provisions) Bill 2024 refers to the involvement of "worker representatives" in certain aspects, particularly concerning joint pay assessments where gender pay gaps are identified. However, specific national guidance on the type of worker representatives (e.g., trade unions, elected employee representatives, works councils) and any process required if you do not currently have worker representatives has not yet been published.

Definition of Pay

There is no explicit definition of ‘pay’ in the draft legislation. In existing employment law, remuneration is defined as consideration (whether in cash or in kind) that the employee receives from the employer. It specifically excludes pensions rights. Ireland’s existing Gender Pay Gap Information Act 2021 requires applicable employers to select a reporting “snapshot date,” in June and to publish their gender pay gap data five months after that date. The pay data on which calculations are based reflects employee remuneration for the 12 months preceding the snapshot date. It is not clear whether this method will apply to Ireland’s implementation of the Directive.

Summary

• Draft legislation published on 3 February 2026 – awaiting draft texts - analysis to come

Summary

• Draft proposals presented to Ministry of social security

• Partial implementation – pay transparency

Date latest update: 27 May 2025

Source

Update

Status of Transposition

Status of Directive implementation

Draft legislation has been published which will partially implement the recruitment and gender pay gap reporting aspects of the Directive but existing laws in the country’s Labour Code already meet some of the Directive’s requirements.

Scope

Comparison between Directive and local legislation

Existing local legislation already meets some of the Directive’s requirements.

Employer coverage thresholds

The draft legislation would apply broadly to both public and private sector employers.

Companies with 20 or more employees are currently subject to certain obligations including gender pay gap reporting.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

Existing laws require employers to provide pay information in all job postings (either a salary range or a fixed amount or the hourly rate), publish remuneration policies with salary ranges and provide gender pay gap data to worker representatives on request.

The draft legislation will also prevent employers asking job applicants or employees about salary history.

Employee right to request pay information 

Workers must be reminded annually but the legislation does not specify a deadline for providing the data following a worker’s request.

Pay secrecy clauses

There are no carve-outs from the ban on pay secrecy clauses.

Transparency on pay and pay progression criteria

Currently, companies with 20 or more employees are required to implement formal pay structures to ensure equal pay for work of equal value, which stipulates pay ranges and establishes variable pay principles and pay indexing procedures. The draft legislation removes this threshold so that it will apply to all employers. The draft legislation proposes that companies with 50 or more workers would have to incorporate procedures for pay increases as part of their pay structures.

Worker representatives must be involved in the creation of these structures.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

The existing legislation requires monthly gender pay gap reporting for employers with 20 or more employees via the state social security authority. Data also needs to be provided to the works council or trade union by occupational group on request at least once a year. The state social security authority will compile and publish the information annually. Employers will be required to take action to close gender pay gaps in excess of 5% by undertaking a joint pay assessment (following Directive requirements).

Further detail on gender pay gap reporting will be addressed at a later stage.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

There are fines for non-compliance or non-reporting of pay information: €400 euro for an initial fine, with a maximum of €6.000.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

The draft legislation states that the pay system needs to have work categories based on gender-neutral criteria, including skills (not omitting social-emotional skills), effort, responsibility and working conditions, and other applicable factors.

Involvement of employee representatives or unions

Pay gap information must be shared with the works council or trade union.

Definition of Pay

The existing Labour Code defines pay without discrimination as non-discriminatory pay and all additional earnings in cash or in kind directly or indirectly received by an employee from an employer for his/her work. Currently, there is no clarity on whether the employer is required to use paid actuals (i.e. from payroll data) or planned pay (e.g from HRIS).

Summary

• Legislation into force 27 August 2025

• Partial implementation – recruitment aspects

Date latest update: 27 June 2025

Source

Status of Transposition

Status of Directive implementation

Partial implementation of the Directive focusing on recruitment aspects (salary bands in job adverts and salary history bans) via Legal Notice 112 of 2025 which amends its existing Transparent and Predictable Working Conditions Regulations (under the Employment and Industrial Relations Act, Cap. 452).

This law is effective as of 27 August 2025 i.e. before the June 2026 EU deadline.

Scope

Comparison between Directive and local legislation

The Directive allows employees to obtain pay details for roles of equivalent or equal value whereas the Legal Notice limits this to employees carrying out the same work only. 

Employer coverage thresholds

The draft legislation applies to all employers, regardless of headcount, in both the public and private sectors, however under the Directive, Malta is expected to adopt phased reporting obligations:

250+ employees: Annual reporting beginning in 2027 (for 2026 data)

150–249 employees: Every three years starting in 2027

100–149 employees: Every three years beginning in 2031

Fewer than 100 employees: Not currently required to report, unless Malta lowers the threshold.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

Employers in Malta are required to disclose the starting salary or salary range for a role before an applicant commences employment, as well as details of any relevant collective agreement pay clauses (where relevant). Note that this is narrower than the Directive text which requires this information to be provided prior to interview. Currently there is no prohibition on asking for salary history.

Employee right to request pay information

Upon commencing employment, individuals will be entitled to submit a written request for details concerning their pay levels and the average pay levels of colleagues performing the same work. Employers must provide this information within two months of receiving such a request. ‘Pay level’ is defined as both the gross annual salary and the corresponding gross hourly rate, consistent with the definition in the EU Pay Transparency Directive.

Pay secrecy clauses

No guidance yet.

Transparency on pay and pay progression criteria

No guidance yet.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

No guidance yet.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

From 27 August 2025, employers who do not comply with the Legal Notice may be subject to fines of at least EUR 450. 

Other Relevant Provisions

Categories of worker performing same work or work of equal value

Malta’s Legal Notice 112 currently limits comparison rights to the “same work” rather than the broader concept of “same or work of equal value”.

Involvement of employee representatives or unions

No guidance yet.

Definition of Pay

Pay level is defined as gross annual pay and the corresponding gross hourly pay in the partial implementation. Currently, there is no clarity on whether the employer is required to use paid actuals (i.e. from payroll data) or planned pay (e.g from HRIS).

Summary

• Consultation phase

• Total implementation

• Gold-plating – role of worker representatives, employer definition

Date latest update: 19 January 2026

Source

Update

Status of Transposition

Status of Directive implementation

Draft legislation was published in March 2025 and consultation was conducted. The government has now submitted a revised draft bill to the Council of State (Raad van State) on 19 January 2026. The revised bill confirms that the Dutch government will implement the Directive with an entry into force date of 1 January 2027 for transparency obligations (right to information for employees, right to information for applicants about pay, prohibition on asking about salary history). For employers with 150 or more employees, the first pay gap report will be due by 7 June 2028 (for calendar year 2027 data, rather than 2026 data as previously indicated).

Scope

Comparison between Directive and local legislation

The Dutch government has opted for a "pure implementation," meaning it largely sticks to the minimum requirements of the Directive without adding stricter national rules. This approach aims to avoid "gold-plating" the Directive. The revised draft bill clarifies several key aspects of implementation. The definition of "employer" will no longer be linked to the Dutch Works Councils Act definition of "enterprise," but instead will follow what is customary in practice—the party with whom the employee has entered into the employment contract or public law appointment. For reporting obligations, the general rule is that reporting must be done at employer level. However, an exception is made where a parent company centrally determines remuneration policy and subsidiaries have no room to deviate; in such cases, reporting may be done at group level. The bill maintains the requirement that the Works Council must be consulted on pay structures and joint pay assessments, though the requirement for Works Council confirmation of reporting accuracy has been removed.

Employer coverage thresholds

The transparency obligations (e.g., pay information in job ads, prohibition on salary history, employee right to request information) apply to all employers, regardless of the size of the organisation, and to both public and private sector entities.

For the obligation to provide workers with easy access to the criteria used to determine pay progression, this applies to employers with 50 or more employees.

Gender pay gap reporting obligations are tiered in line with the thresholds in the Directive:

Employers with 150 or more employees: first report due 7 June 2028 (for calendar year 2027 data)

Employers with 100 to 149 employees: reporting every three years (unchanged from Directive requirements)

Employers with fewer than 100 employees: not subject to the reporting obligation

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

Employers are required to inform job applicants about the initial pay (or its range) of the job position and, where relevant, details of the provisions of the collective labour agreement. This information must be provided in the job posting or prior to the first interview, effective 1 January 2027.

The draft bill adopts the Directive's broad definition of "pay," which includes basic salary, any supplementary or variable components, and all forms of employee benefits.

Employers must provide information on the "starting pay or pay range."

The draft bill explicitly prohibits employers from asking job applicants about their salary history, effective 1 January 2027. The current proposals do not provide further detail over and above the Directive's general prohibition.

Pay secrecy clauses

The draft bill explicitly prohibits contractual clauses that prevent employees from disclosing information about their pay or from discussing their pay with others. No specific exceptions or carve-outs have been detailed in the current proposal.

The draft bill includes protections for employees who discuss or disclose their pay, ensuring they cannot be penalised or subjected to any detriment for exercising this right.

Transparency on pay and pay progression criteria

The draft bill requires employers to make the criteria for determining pay and pay progression "easily accessible" to their workers. For employers with 50 or more employees, they must provide easy access to the objective, gender-neutral criteria used to determine pay progression. This implies a broader organisational transparency rather than just individual employee information. The draft bill also requires employers to provide information on average pay levels, broken down by gender, for categories of workers performing the same work or work of equal value.

The draft bill requires that the criteria used to determine pay, pay levels, and pay progression are objective and gender-neutral. No national guidance on exact level of detail.

National guidance on the specific methods for making promotion, pay band, and progression rules accessible to employees has not yet been published.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

The revised bill clarifies the scope of reporting. Anyone under supervision and direction (including agency workers) must be included in pay gap reporting. Reporting is generally done at employer level, but an exception is made where a parent company centrally determines remuneration policy and subsidiaries have no room to deviate; in such cases, reporting may be done at group level.

For employers with 150 or more employees, the first pay gap report must be submitted by 7 June 2028 (for calendar year 2027 data). For employers with 100-149 employees, reporting every three years applies in accordance with the Directive.

Seconded workers must be included in the report of the company where the work is performed (the borrowing company). However, if seconded workers are used, the report must consist of two parts: one concerning own employees and one concerning seconded workers.

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

The draft bill states that the existing enforcement mechanisms and penalties under the Equal Treatment Act will apply. This means that non-compliance could lead to legal proceedings, and potentially orders to cease discriminatory practices and pay compensation. Specific administrative fines for breaches of reporting obligations are also being considered.

The Netherlands Institute for Human Rights (College voor de Rechten van de Mens) will likely play a key role in investigating complaints and issuing non-binding judgments. Civil courts will be responsible for hearing claims and imposing legally binding remedies. The Labour Inspectorate (Inspectie SZW) may also have a role in enforcing certain aspects, particularly related to reporting.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

The draft bill requires employers to have pay structures for equal work or work of equal value, so that workers can be categorised on that basis.

Employers determine the objective and gender-neutral criteria on which the pay structure is based, such as skills, effort, responsibilities, and working conditions, and any other conditions relevant to the job (e.g., educational requirements or behavioural skills).

The Ministry of Social Affairs and Employment is expected to develop methods and tools to support employers in establishing these pay structures. 

Involvement of employee representatives or unions

The revised bill specifies that works councils (ondernemingsraden) will play a key role. The requirement that the Works Council must confirm the accuracy of the information in the reporting obligation has been removed. Instead, the Works Council must be consulted on the pay gap report.

However, the Works Council retains its right of consent for any intended decision to:

• Establish, amend, or revoke objective and gender-neutral criteria underlying pay structures

• Classify employees into categories performing equal work or work of equal value

• Remedy unjustified pay differences between men and women

• Conduct joint pay assessments

Definition of Pay

Pay is defined in the draft bill as the compensation owed by the employer to the employee for their work, consisting of the base salary and any additional or variable components.

Only employer-wide costs not tracked at the individual level are excluded, keeping reports standardized and comparable. Currently, there is no clarity on whether the employer is required to use paid actuals (i.e. from payroll data) or planned pay (e.g from HRIS).

Summary

• Legislation in force effective 24 December 2025

• Partial implementation – recruitment aspects

• Draft legislation published 16 December 2025, effective 7 June 2026 introducing enhanced pay transparency and equal pay obligations

Date latest update: 16 December 2025

Source

Status of Transposition

Status of Directive implementation

Partially implemented - recruitment aspects, which come into force in December 2025. Poland amended its existing Labour Code in June 2025 to partially transpose the directive. Additionally, on 16 December 2025, the Polish government published comprehensive draft legislation that introduces enhanced pay transparency and equal pay obligations, effective 7 June 2026. This draft legislation goes beyond the Directive's minimum requirements in several areas, including stricter response timelines for pay information requests and a significant role for trade unions in pay governance.

Scope

Comparison between Directive and local legislation

Poland's initial amendments to the Labour Code, effective December 2025, primarily address the recruitment transparency aspects (salary ranges in job ads, prohibition on salary history questions). The December 2025 draft legislation expands this scope substantially, introducing mandatory job evaluation frameworks, enhanced pay transparency obligations, and strengthened equal pay principles with significant trade union involvement

Employer coverage thresholds

The amendments to the Polish Labour Code, which partially transpose the Directive, apply broadly to both public and private sector employers. For the recruitment transparency obligations (salary ranges in job ads, no salary history questions) effective December 2025, no size exemptions have been specified, suggesting they apply to all employers.

For gender pay gap reporting and other aspects under the draft legislation (effective 7 June 2026), reporting is phased:

• Employers with 150 or more employees: first report due 7 June 2027 (covering period 7 June 2026 – 31 December 2026)

• Employers with 100-149 employees: first report due 7 June 2031

• Employers with fewer than 100 employees: reporting is voluntary

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

The amendments to the Polish Labour Code, effective 24 December 2025, will require employers to provide information about the initial pay level or pay range to job candidates. This information must be provided before the interview stage, and it is expected to be included in job advertisements.

The Polish Labour Code amendments refer to providing "salary information," which is generally understood to mean either a specific salary or a salary range. The amendments to the Polish Labour Code, effective 24 December 2025, explicitly prohibit employers from asking job applicants about their salary history.

Employee right to request pay information 

Under the draft legislation (effective 7 June 2026), employers must respond to employee pay transparency requests within 30 days of receiving a request (compared to 2 months in the Directive). For employers with fewer than 50 employees, the response time is 14 days. Employees have the right to request information on their individual salary level and average salary levels broken down by gender for comparable roles. Employers must define and make accessible the criteria for determining remuneration, pay levels, and increases. Employers must annually remind their employees of their right to request this information.

Pay secrecy clauses

No legislation yet – proposed to mirror the Directive. 

Transparency on pay and pay progression criteria

Under the draft legislation, employers will be required to assess the value of different job types or positions based on objective, gender-neutral criteria. These criteria must include skills, effort, scope of responsibility, and working conditions, or any other relevant criteria. Employers must make these criteria easily accessible to workers.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

Under the draft legislation (effective 7 June 2026), mandatory reporting applies to employers with 100 or more employees, covering the previous calendar year. Number of employees is determined by converting employees into full-time equivalents, and temporary workers are included in this count. Reports must be shared with employees, trade unions, and relevant state bodies within 14 days of request.

Non-Compliance

Employee remedies

No legislation yet – proposed to mirror the Directive. However, the draft legislation introduces a reversal of burden of proof: if a gender pay gap of at least 5% is identified and cannot be justified by objective, gender-neutral criteria, it will be assumed that the pay gap is unfair unless the employer and trade union/employee representatives agree otherwise.

Penalties / enforcement mechanisms

The government is proposing fines ranging from PLN 3,000 to PLN 50,000 for non-compliance with the new obligations, including failure to submit reports, refusal to provide information, pay secrecy violations, or lack of corrective action. It is highly probable that the National Labour Inspectorate (Państwowa Inspekcja Pracy - PIP) will be a key authority responsible for enforcement, as it currently oversees compliance with labour law. Labour courts will also be involved in resolving individual and collective disputes. The Commissioner for Human Rights (Rzecznik Praw Obywatelskich) may also play a role in advocating for rights.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

The existing Polish Labour Code (Article 183c) already defines "work of equal value" as work that requires comparable qualifications, responsibility, and effort, performed under similar working conditions. The draft legislation requires establishing criteria and sub-criteria for determining work of equal value, which must be done in consultation with trade unions.

Involvement of employee representatives or unions

The draft legislation assigns a significant role to trade unions and employee representatives in several key areas: establishing criteria for work of equal value (requires consultation), establishing specific employee categories (requires consultation), confirming accuracy of pay gap reports (requires consultation), and conducting joint remuneration assessments (requires cooperation). If a gender pay gap of at least 5% cannot be justified and no effective remedial measures have been taken, employers must conduct a joint assessment of remuneration with employee representatives. Remedial action must be implemented within 8 months of the assessment completion.

Definition of Pay

The draft legislation defines 'pay' as all components of remuneration, regardless of their name and nature, as well as other work-related benefits granted to employees in cash or in-kind. Currently, there is no clarity on whether the employer is required to use paid actuals (i.e. from payroll data) or planned pay (e.g from HRIS).

Summary

• Existing framework meets Directive reporting requirements

• Report published on family leave affecting pay progression

• Government bill submitted, proposing implementation effective 1 July 2026

Date latest update: January 2026

Source

Status of Transposition

Status of Directive implementation

Sweden released a draft approach to implementing the directive, including draft legislation, in May 2025. The government has now submitted a formal bill (lagrådsremiss) to Lagrådet (the Council on Legislation) proposing amendments to the Discrimination Act (Diskrimineringslagen). The proposed legislation is expected to be voted on by the Riksdag on 17 March 2026, with an effective date of 1 July 2026. The Swedish approach integrates the Directive's requirements into the established legal framework for discrimination, while introducing several enhancements beyond the Directive's minimum requirements.

Scope

Comparison between Directive and local legislation

The Swedish draft legislation (SOU 2024:40) proposes amendments to the existing Discrimination Act (Diskrimineringslagen) rather than creating entirely new legislation. This approach aims to integrate the Directive's requirements into the established legal framework for discrimination.

Employer coverage thresholds

The Swedish government bill proposes amendments to the existing Discrimination Act, which applies broadly to both public and private sector employers. For the general transparency obligations (e.g., pay information in job ads, prohibition on salary history questions), the bill does not explicitly detail size exemptions, suggesting these provisions apply to all employers.

For gender pay gap reporting and pay mapping requirements:

• Employers with 100 or more employees: mandatory pay gap reporting to the Equality Ombudsman (Diskrimineringsombudsmannen - DO) by 20 May each year

• Employers with 25 or more employees: mandatory written pay mapping (lönekartläggning) requirement

• Employers with fewer than 25 employees: no specific pay mapping requirement

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

The Swedish draft legislation (SOU 2024:40) proposes that employers will have the option to provide this information either in job posting or otherwise before the job interview.

No guidance on specific pay elements.

The draft legislation indicates that employers provide information on the "initial pay level or pay range"  The Swedish draft legislation includes a prohibition on asking job applicants about their salary history. As present, no further detail over and above the directive has been published.

Employee right to request pay information 

No guidance yet.

Pay secrecy clauses

No guidance yet.

Transparency on pay and pay progression criteria

The Swedish draft legislation proposes that employers must make the criteria for determining pay and pay progression "easily accessible" to their workers.

The Swedish draft legislation requires that the criteria used to determine pay, pay levels, and pay progression are objective and gender-neutral.

National guidance on other specific points has not been published.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

Sweden's approach is more expansive than the minimum Directive requirements, particularly in applying obligations to smaller employers (25+ employees).

Non-Compliance

Employee remedies

No guidance yet.

Penalties / enforcement mechanisms

No guidance yet.

It is highly probable that the Equality Ombudsman (Diskrimineringsombudsmannen - DO) will be the primary authority responsible for enforcement, as it currently handles discrimination cases, including those related to equal pay. The Labour Court (Arbetsdomstolen) and general courts would also be involved in resolving disputes and imposing sanctions.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

Sweden's draft legislation aims to integrate the EU Directive into its existing Discrimination Act. The Swedish approach to "work of equal value" (likvärdigt arbete) is well-established in its anti-discrimination framework.

The Swedish draft legislation does not introduce any new, prescriptive methodologies or detailed guidance for categorising "work of equal value" that goes significantly beyond the general principles of objective, gender-neutral criteria (skills, effort, responsibility, and working conditions) already present in the EU Directive and Sweden's existing legal framework

Involvement of employee representatives or unions

The Swedish draft legislation (SOU 2024:40) proposes that trade unions (fackliga organisationer) will be involved in the process, particularly concerning joint pay assessments where gender pay gaps are identified.

Definition of Pay

There is no specific definition of ‘pay’ in the draft legislation.  There is also no specific definition of ‘pay’ in Swedish law. Employers can rely on their existing annual pay analyses to meet employee requests. There is no requirement to refresh data outside the annual cycle.

Summary

BroadDraft bill published

ly in line with Directive

Date latest update: 10 October 2025

Source

Status of Transposition

Status of Directive implementation

A draft bill was published on 19 September 2025. It is not expected to be in force until 1 June 2026. Currently, the Ministry is analyzing the objections submitted to the draft bill.

Scope

Comparison between Directive and local legislation

The gender pay gap reporting thresholds mirror those in the Directive.

Employer coverage thresholds

Both public and private sector employers who have employment relationships governed by the Slovak Labour Code and analogous relationships in the public sector are subject to the pay transparency and pay gap reporting obligations. Given the special status of judges, the Slovak proposal explicitly states that they are also considered employees for the purposes of the law.

According to the transitional provisions, the reporting deadline under the Slovak draft Equal Pay / Pay Transparency Act is 7 June following the end of the reference year.

• Large employers (≥ 250 employees): first report due 7 June 2027 for 2026 data.

• Medium employers (100–249 employees): every three years by 7 June in the relevant year (first due 7 June 2031).

Please note that the draft bill works with the number of 150 employees instead of 250. We assume this is an error.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

No deviation from the Directive text: Employers must adhere to disclose pay information in job postings or before interviews; use gender-neutral language and criteria; a ban on asking about previous pay; transparency and consistency in pay-setting criteria; inform candidates about their rights; respect data protection; and non-discrimination. 

Employee right to request pay information

No deviation from the Directive text: Employees or their representatives have the right to request and receive information on their individual pay level, their average pay level and that of those doing the same work or work of equal value. The employer must respond to a request within two months of receiving it. Employee representatives (as well as the Slovak National Centre for Human Rights) can be used to request this information but there is no requirement to use them.

Employers have a proactive duty to inform employees of their right to request pay transparency information and about the procedure for exercising this right once a year.

Pay secrecy clauses

No deviation from the Directive text: There is a prohibition on pay secrecy clauses and ban on retaliation for exercising pay transparency rights.
Transparency on pay and pay progression criteria

Employers will be required to publish (i.e. to make available on the internet or another easily accessible place) pay bands and pay criteria. The level of detail is dependent on the stage of the employment relationship and the size of the employer. Employers will be required to publish (i.e. make available) criteria that are used to determine employee's pay, pay levels and pay progression. Employers with less than 50 employees will not be required to publish criteria for pay progression.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

No guidance yet.

Non-Compliance

Employee remedies

Employees can bring a claim to enforce their rights within 3 years of the employee becoming aware of the violation. There is no statutory maximum compensation available. 

Penalties / enforcement mechanisms

Penalties for non-compliance is up to 4000 EUR per breach. The Labor Inspectorate may also order corrective measures or require a new pay assessment. Other breaches of obligations under the draft bill will be subject to sanctions in accordance with the Labor Inspection Act.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

The same work or work of equal value is determined on the basis of objective and gender-neutral criteria that may not be directly or indirectly based on sex, including: skills, effort, responsibility, working conditions and other factors relevant to the specific job or position. These are applied in an objective and gender-neutral manner without direct or indirect discrimination, taking into account social skills, communication abilities and personal characteristics when applied. 

Involvement of employee representatives or unions

Worker representatives shall be consulted to channel employee requests, access aggregated data, consult on pay structures and evaluation criteria, involvement in gender pay gap reporting and enforcement support and collective action.

No deviation from the Directive text: They must be consulted for establishing or revising pay evaluation systems and criteria, conducting joint pay assessments and developing remedial action to close pay gaps.

The question of what happens if the employer does not already have worker representatives in place has not been addressed in the draft bill.

Definition of Pay

The definition of pay is broad, covering bonuses, benefits, and in-kind compensation, as is required under the Directive. Currently, there is no clarity on whether the employer is required to use paid actuals (i.e. from payroll data) or planned pay (e.g from HRIS).

Status of Transposition

Transposition deadline

All member states are required to have implemented the Directive by 7 June 2026.

Scope

Directive scope and coverage

The key measures introduced by the Directive are:

• Member states are required to establish gender pay gap reporting regimes, with company-wide results as well as results broken down by categories of workers. Employers must conduct a pay assessment where pay reporting reveals a gender pay gap of at least 5% in any category of workers that cannot be justified by objective and gender-neutral factors, and which has not been remedied within six months of submission of the report;

• Requirement to disclose the pay level or pay range for an advertised role to ensure pay transparency for jobseekers;

• A prohibition on asking job candidates about their current pay and pay history;

• Limits on the extent to which employers can control workers discussing their rate of pay;

• Increased transparency in setting rates of pay;

• A right to information about pay rates in an effort to ensure that workers are able to identify disparities; and

• The requirement to identify categories of workers for pay reporting, joint pay assessment and pay transparency purposes brings the concept of equal value to the forefront of the approach to equal pay in the EU.

Employer thresholds under the Directive

The Directive provides that employers with 100 or more workers must meet the reporting thresholds, but member states can implement reporting requirements on a phased basis should they wish:

• Employers with at least 150 workers must submit their first report in 2027;

• Employers with at least 250 workers must report annually thereafter;

• Employers with between 150-249 workers must report once every three years; and

• Member states may delay the first reporting for employers with between 100-149 workers to 2031.

Pay Transparency & Secrecy

Pay transparency obligations at recruitment stage

Prospective employers are obliged to give job applicants information about the initial pay or pay range for a particular position. The Directive provides that the information must be provided in a manner that ensures a transparent and informed negotiation on pay, such as "in a published job vacancy notice, prior to the job interview or otherwise".

Employers are not allowed to ask applicants about their pay history and must ensure that job adverts and job titles are gender neutral, with the recruitment process being led in a non-discriminatory manner. This right to information does not explicitly extend to internal applicants but is expressed to be incumbent on prospective employers only.

Employee right to request pay information

Workers have the right to request and receive, within two months, written information on their individual pay level and the average pay levels, broken down by sex, for categories of workers doing the same work or work for equal value during their employment. Employers are required to inform all workers of this right on an annual basis.

Pay secrecy clauses

Employers cannot prevent workers from disclosing their pay for the purpose of the enforcement of the principle of equal pay. In particular, member states are required to put in place measures to prohibit contractual terms that restrict workers from disclosing information about their pay.

Transparency on pay and pay progression criteria

Employers must make easily accessible to their workers the criteria that are used to determine workers’ pay, pay levels and pay progression. Those criteria shall be objective and gender neutral. Member states may exempt employers with fewer than 50 workers from that obligation.

Gender Pay Gap Reporting

Differences with the Gender Pay Gap Reporting metrics

N/A

Non-Compliance

Employee remedies

Member states must ensure that workers are entitled to unlimited compensation in respect of all of the losses sustained where their equal pay rights have been breached. This must include: full recovery of back pay and related bonuses or payments in kind (together with interest); compensation for lost opportunities; non-material damage; any damage caused by other relevant factors (which may include intersectional discrimination); and interest on arrears.

Penalties / enforcement mechanisms

Member states are required to put in place penalties for employers that break the rules and workers who have suffered gender pay discrimination can receive compensation. Member states must also establish specific penalties for infringements of the equal pay rule, including fines that guarantee a real deterrent effect.

Other Relevant Provisions

Categories of worker performing same work or work of equal value

Work of equal value is determined by taking the following factors into account:

• Objective, gender-neutral criteria should be used, and they should be agreed with workers’ representatives, where such representatives exist;

• The criteria should not be based directly or indirectly on workers’ sex;

• The objective criteria should include skills, effort, responsibility and working conditions. These factors have been identified as being essential and sufficient for evaluating the tasks performed in an organisation regardless of the economic sector to which the organisation operates. If appropriate, any other factors which are relevant to the specific job or position should be taken into account; and

• Relevant soft skills should not be undervalued in the process.