10 May 2023

Directive adopted
The European Parliament and Council adopt Directive (EU) 2023/970 on pay transparency.

6 June 2023

Directive enters into force
The Directive takes effect at EU level and the transposition period begins.

7 June 2026

National transposition deadline
Member States must have brought the Directive into national law. Recruitment transparency and worker information rights apply from this point under national rules.

7 June 2027

First gender pay gap reports
Employers with 250 or more workers report for the first time, and employers with 150 to 249 workers report for the first time.

7 June 2031

Smaller employers begin reporting
Employers with 100 to 149 workers report for the first time.

Reporting frequency by company size

How often an employer reports its gender pay gap depends on the number of workers:

  • 250 or more workers: report annually, with the first report by 7 June 2027.
  • 150 to 249 workers: report every three years, with the first report by 7 June 2027.
  • 100 to 149 workers: report every three years, with the first report by 7 June 2031.
These deadlines reflect the EU Directive baseline and are general information, not legal advice. National laws may apply earlier dates or extend reporting to smaller employers. Confirm the requirements for each country with a qualified local adviser.

See also: Deadline calculator · Guide · FAQ

Check your reporting obligations

Use the free assessment to see which reporting bands and deadlines apply to each of your EU legal entities.

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