Pay transparency: stay one step ahead
Pay transparency is the duty, set out in EU Directive 2023/970, to disclose pay levels and pay gaps to your candidates, your employees and the authorities.
Directive (EU) 2023/970 published in the Official Journal of the European Union.
The date by which every member state must have written the directive into national law.
First pay gap report for employers with more than 150 employees.
Transposition is moving at very different speeds across the Union; your employees' questions will be the same everywhere. The country-by-country tracker, the obligations decoded, and the method for building pay ranges you can defend, through to day-to-day pay equity.
Where does transposition stand, country by country?
7 of 27 countrieshave completed transposition so far. The other 20 have until 7 June 2026.
Austria
A ministerial draft has been sitting in government coordination since June 2026 and no law exists. It would require income reports from 100 employees, pay ranges in job ads and an individual right to pay information, with a one-year grace period before penalties.
Ministerial draft stuck in coordination
Political agreement, then a published bill
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Belgium
Two regional public-sector decrees are in force — Wallonia-Brussels since September 2024, Flanders since 7 June 2026 — but the federal private-sector bill is still unpublished. Belgium was the first Member State to formally ask the Commission for a six-month extension.
Regional public sector only
Federal private-sector bill, realistically H1 2027
Latest articles
Bulgaria
The draft transposition bill (Anti-Discrimination Act amendment) was formally tabled in the National Assembly in September 2026 and is now in review across four parliamentary committees, incorporating 25 amendments from the spring consultation.
Bill tabled, in committee review
Committee reports, then first and second reading votes in the National Assembly
Latest articles
Croatia
The Ministry of Labour presented a free, EBRD-backed job-evaluation methodology on 9 September 2026 and announced a National Pay Transparency System for gap reporting, but the Labour Act amendments are still unpublished and untabled. Adoption is expected in autumn 2026.
Job-evaluation tool published, amendments not yet tabled
Publication of the Labour Act amendments, then the Sabor
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Cyprus
A comprehensive draft published on 26 January 2026 goes well beyond the Directive: a broad definition of pay, weighted gender-neutral job evaluation, and criminal liability with possible personal liability for company officers. No parliamentary timetable is confirmed.
Comprehensive draft published
Parliamentary vote, still expected during 2026
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Czech Republic
The bill was filed in the Chamber of Deputies on 8 September 2026 as parliamentary print 300 after government approval on 31 August. Every employer, with no size exemption, will have to build a written pay system grading jobs by value, the broadest structural obligation of any Member State. First reading not yet scheduled; entry into force targeted 1 January 2027.
Government bill in the Chamber of Deputies (tisk 300), awaiting first reading
First reading in the Chamber of Deputies, date to be set by the Organisational Committee
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Denmark
A draft amending the Equal Pay Act was consulted from 26 February 2026, proposing entry into force on 1 January 2027. The March 2026 general election left no majority, and the new parliament will have to restart the process.
Draft consulted, process restarting
Re-tabling by the new parliament
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Estonia
A partial transposition law entered into force on 13 July 2026, covering recruitment pay information, the salary-history ban and the right to discuss pay. Mandatory gender pay gap reporting is deliberately deferred to 2028.
Partial law in force since 13 July 2026
Reporting machinery, deferred to 2028
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Finland
Bill HE 129/2026 had its referral debate on 15 September 2026 and is now with the Employment and Equality Committee, with entry into force still targeted for 1 January 2027. Reporting starts at 100 employees and runs through the existing Incomes Register.
Bill in the Employment and Equality Committee
Committee report, then plenary vote; target 1 January 2027
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France
The bill was deposited at the Senate on 10 September 2026 as PJL n. 944, referred to the Commission des affaires sociales under the accelerated procedure. No committee or floor date yet. Text: 50+ threshold, seven indicators replacing the Index from 2028, fines up to 1% of payroll.
Bill deposited at the Senate as PJL n. 944, referred to committee, no examination date yet
Senate committee examination and floor vote, expected by the end of 2026
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Germany
Germany missed the deadline with no draft bill published. The government now targets early 2027, building on the expert commission's bureaucracy-lean recommendations and the existing 2017 pay transparency act.
No draft bill published
Cabinet decision on a draft, targeted early 2027
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Greece
Law 5316/2026 was voted on 2 July 2026 and published on 6 July — the fifth Member State to complete transposition. Most operational obligations apply from 1 November 2026, and employers with 150+ face a first reference period ending 31 December 2026.
Law published, obligations from 1 November 2026
First reference period closes 31 December 2026
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Hungary
The transposition law is in the government's autumn 2026 legislative programme, targeting adoption in October 2026 and entry into force from 2027, but no draft text has been published and nothing has been tabled in Parliament.
Autumn 2026 programme; no draft tabled
Publication of a draft text, then tabling in Parliament
Latest articles
Ireland
The Minister confirmed on 26 May 2026 that Ireland would miss the deadline, and the Pay Transparency Bill is not on the priority legislative programme. Implementation will be phased, starting with pre-employment pay disclosure, and employers will not be penalised in the meantime.
Partial general scheme, remainder being drafted
General scheme covering pay gap reporting
Latest articles
Italy
Legislative Decree 96/2026 entered into force on 7 June 2026, making Italy one of only four Member States to transpose on time. The reporting threshold is 100 employees — the lowest in the EU.
In force since 7 June 2026
First reports in 2027 for 150+ employees
Latest articles
Latvia
The draft is at adoption stage before the Cabinet and the Saeima, with no confirmed date. It goes beyond the Directive by requiring pay in job ads, but narrows the definition of remuneration and caps corporate fines at EUR 14,000.
Draft at adoption stage
Cabinet then Saeima vote
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Lithuania
Labour Code amendments took effect on 7 June 2026 and implementing regulations followed on 31 July. Sodra computes the pay gap indicators directly from payroll data, so employers do not self-report — their remaining exposure is pay-system alignment by 31 December 2026.
In force, implementing regulations published
Pay systems aligned by 31 December 2026
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Luxembourg
No public activity and no draft law. A biennial internal pay report to employee representatives applies from 50 employees, and the voluntary Logib-Lux tool is available to analyse gaps.
No draft law published
None announced
Latest articles
Malta
Legal Notice 173 of 2026 completed full transposition on 5 June 2026, two days ahead of the deadline, building on the pre-employment measures introduced in August 2025. Malta is one of only four Member States to transpose on time.
Full transposition in force since 5 June 2026
First reporting cycle
Latest articles
Netherlands
The Tweede Kamer plenary debate on bill 36949 has slipped to week 2 of 2027, so the 1 January 2027 target the government reaffirmed on 2 September is no longer achievable; a Tweede Kamer vote and Eerste Kamer passage still remain.
Bill before Parliament; plenary debate delayed to January 2027
Tweede Kamer plenary debate, now expected week 2 of 2027
Latest articles
Poland
Recruitment transparency has been in force since 24 December 2025, but the full implementation act is still in inter-departmental coordination and entry into force now slips to Q1 2027. The pay-information response window is 30 days — far stricter than the Directive's two months.
Recruitment rules in force, full act in coordination
Publication of the final act, entry into force Q1 2027
Latest articles
Portugal
Public appraisal of bill PL 5573 closed on 25 August 2026 and the text goes to Parliament with an urgency request, with no date set. Repeat breaches can cost tax incentives, public benefits and access to public tenders for up to two years.
Draft before Parliament, urgency requested
Vote in the Assembleia da República
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Romania
Bill L445/2026 is in Senate committees under emergency procedure. On 21 September 2026 the Senate extended its examination period to 60 days, making 17 October 2026 the tacit adoption date before the bill moves to the Chamber of Deputies.
Bill in Senate committees, tacit adoption date 17 October 2026
Senate vote or tacit adoption by 17 October, then Chamber of Deputies
Latest articles
Slovakia
The Equal Pay Act entered into force on 7 June 2026 and Slovakia was the first Member State to transpose. The first hard deadline in the EU has already passed: employers had until 31 July 2026 to have a compliant, job-evaluated pay structure in place.
In force, pay structures due since 31 July 2026
First reports 7 June 2027 for 150+ employees
Latest articles
Slovenia
An inter-ministerial working group was formed in early 2026 but no draft text has been released and no adoption timetable announced. Slovenia sits among the Member States with neither a published draft nor a declared political position.
Working group, no published draft
Publication of a draft text
Spain
Consultation on the draft Royal Decree closed on 24 August 2026, and the text either reaches the Council of Ministers in September or slips into 2027 under union pressure. It is a deliberate partial transposition: recruitment pay disclosure is absent and left to a later instrument.
Draft Royal Decree, consultation closed
Council of Ministers, or conversion into a bill
Sweden
Sweden announced in March 2026 that it would not submit the bill to the Riksdag, seeking a postponement and a full renegotiation; the Commission formally refused on 22 May. Preparatory work has been handed to the Equality Ombudsman, who reports by 1 November 2027 — pointing to no legislation before 2028.
Bill withheld, preparatory work reassigned
Ombudsman report due 1 November 2027
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Ministerial draft stuck in coordination
In discussion
Regional public sector only
Law adopted
Bill tabled, in committee review
Draft legislation published
Job-evaluation tool published, amendments not yet tabled
In discussion
Comprehensive draft published
Draft legislation published
Government bill in the Chamber of Deputies (tisk 300), awaiting first reading
Draft legislation published
Draft consulted, process restarting
Draft legislation published
Partial law in force since 13 July 2026
Law in effect
Bill in the Employment and Equality Committee
Draft legislation published
Bill deposited at the Senate as PJL n. 944, referred to committee, no examination date yet
Draft legislation published
No draft bill published
In discussion
Law published, obligations from 1 November 2026
Law in effect
Autumn 2026 programme; no draft tabled
In discussion
Partial general scheme, remainder being drafted
In discussion
In force since 7 June 2026
Law in effect
Draft at adoption stage
Draft legislation published
In force, implementing regulations published
Law in effect
No draft law published
No known progress
Full transposition in force since 5 June 2026
Law in effect
Bill before Parliament; plenary debate delayed to January 2027
Draft legislation published
Recruitment rules in force, full act in coordination
Draft legislation published
Draft before Parliament, urgency requested
Draft legislation published
Bill in Senate committees, tacit adoption date 17 October 2026
Draft legislation published
In force, pay structures due since 31 July 2026
Law in effect
Working group, no published draft
In discussion
Draft Royal Decree, consultation closed
Draft legislation published
Bill withheld, preparatory work reassigned
Stalled / delayed
Statuses updated 1 August 2026 · check against the official texts before making any decision.
Three months of work to comply with the directive
Select your countries. We'll show only the obligations that actually apply to you.
Take stock of your data
Job titles, levels, fixed and variable pay, tenure. Without that clean base, no indicator can be calculated.
Set your objective criteria
What justifies one salary being higher than another: skills, responsibility, conditions. Written down, dated, defensible.
Measure the gap before you have to publish it
Better to find a 9% gap now than at official reporting time.
Prepare the answers, then train the managers
The question reaches them first. Give them the grid, the words, and the limits.
Map your obligations country by country
Headcount thresholds, dates, required indicators: the Swedish timetable is not the French one.
Choose one architecture, local ranges
Levels shared across the group, ranges calibrated to each market.
Align the data across your HR systems
The same role must carry the same title in Paris, Warsaw and Madrid, or the gaps are wrong.
Decide the group's level of disclosure
The strictest country effectively becomes your internal standard. Better to own it than to inherit it.
Prepare the answers, then train the managers
One shared script, translated, with local nuances where the law differs.
From "we'll see" to a compliance plan: pay transparency step by step
Five steps, in order, covering the directive's obligations before June 2026. The first two are available, the rest arrive as the programme rolls out. Before you start, check your plan isn't resting on one of the five most common myths about pay transparency.

Understanding the directive
The spirit of the law, the seven pieces of information you must give your employees, and the four principles that define work of equal value. With a one-page summary to circulate among your managers.

Auditing your compensation policy
Where your data sits, who signs off on what, and the scope you compare on. Checklist of the information to gather, job evaluation methods and a data map.
Measuring then closing the gaps
Mean, median, quartiles: reading your gaps, spotting the populations at risk, and choosing a remediation plan you can sustain.
Answering your employees
Who answers, within what deadline, in what words. Information letter, manager FAQ, conversation script and an approval path scaled to the size of the gap.
Not recreating the gaps
Rules for entering and leaving a band, progression criteria, and the indicators to review every six months.
You are not the only one preparing for this
CompClub
The circle of European C&B leaders. Closed sessions, real cases, and the calls your peers have already made.
The Compversation
Our letter on compensation: one analysis per issue, a five-minute read, twice a month.
Webinars
An hour with HR leaders who have already published their pay ranges, and the questions they got afterwards. Replay sent to everyone who registers.
HR FAQ: Pay transparency
The questions HR teams ask us about the directive, with the answer and the action to take.
What changes in 2026 for companies?
Pay transparency covers the set of duties that require an employer to make its pay levels and pay gaps visible: a salary range shared with candidates before the interview, employee access to average pay for work of equal value, and regular publication of the gender pay gap. In Europe it is governed by Directive (EU) 2023/970 of 10 May 2023, which every member state must write into national law before 7 June 2026.
What is pay transparency?
7 June 2026 is the transposition deadline: from then on, the national rules derived from the directive apply in each country. Salary ranges become mandatory in job adverts, the ban on asking candidates about their pay history takes effect, and the employee right to information becomes enforceable. The first gap report follows on 7 June 2027 for employers with more than 150 employees. To do: build your plan around those two dates, not around the publication date of the national text.
Which companies are covered by the pay transparency directive?
Transparency duties at hiring and the right to information apply to all employers, with no headcount threshold. Pay gap reporting phases in by size: employers above 250 employees first, then 150, then 100. To do: establish your headcount by legal entity and by country — that is what sets your timetable.
Which indicators must be published, and from when?
Overall gender pay gap, gap on variable pay and bonuses, median gap, the share of women and men in each pay quartile, and the gap by category of work of equal value. The first report is due on 7 June 2027. To do: run a dry calculation this year, on your current data, so you know what you would publish if the duty landed tomorrow.
How should you answer an employee's request for pay information?
An employee may ask for their own pay level and the average levels, broken down by sex, for work of equal value to theirs. The answer is due within two months. To do: name who answers, prepare a response template and pre-calculate the averages by category — improvising produces figures you will have to correct later.
Do you have to show a salary range in job adverts?
Yes. Candidates must know the starting pay or its range before the interview, and you may no longer ask about their pay history. To do: align adverts, signed offers and your internal grid — it is the inconsistency between the three, more than the figure itself, that creates disputes. See also the guide to pay transparency in France.
What happens if the pay gap exceeds 5%?
A gap above 5% in a category of work of equal value, not justified by objective criteria and not corrected within six months, triggers a joint pay assessment with employee representatives. To do: measure now. Discovering it at reporting time leaves you no time to correct, only to justify.
How do you define categories of work of equal value?
The directive requires objective, gender-neutral criteria: skills, effort, responsibility, working conditions. Two different job titles can sit at the same value. To do: build a documented level architecture, have leadership sign it off, and keep a record of the decisions — that documentation is what serves as your defence. Our approach to pay equity sets out the method.
What are the penalties for non-compliance?
Each state sets its own penalties, with fines and, in several bills, a reversed burden of proof: the employer must show there was no discrimination. To do: check the regime that applies in each of your countries of employment — thresholds and amounts vary widely from one national text to another.
What happens when salaries become visible internally?
The first weeks concentrate the requests: comparisons between colleagues, questions about ranges, review requests. Reported experience shows a spike, then a return to normal once the criteria are explained. Further reading: what happens when everyone knows the CEO's salary, and the five most common myths about pay transparency.
Pick the route that suits you
Follow the topic, get trained, or see what Figures changes in how you prepare.


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![How Countries Are Implementing the EU Pay Transparency Directive [Updated September 2026]](https://cdn.prod.website-files.com/67d7e1e2f12d2942bb8d0309/6a14c0c5ccb3b19bd6d550eb_Frame.avif)


