What EU Pay Transparency Directive (EU) 2023/970 - Article 9: Pay Reporting Obligations for Employers requires
Article 9 of the EU Pay Transparency Directive (2023/970) establishes mandatory pay gap reporting obligations for employers, tiered by workforce size. Employers with 250 or more workers must report annually. Employers with 150-249 workers must report every three years. Employers with 100-149 workers must report every three years starting from 7 June 2031. Employers with fewer than 100 workers may be required to report under national law. Reports must cover: (1) the gender pay gap; (2) the gender pay gap in complementary or variable pay components; (3) the median gender pay gap; (4) the median gender pay gap in complementary or variable components; (5) the proportion of female and male workers receiving complementary or variable pay; (6) the proportion of female and male workers in each quartile pay band; (7) the gender pay gap between female and male workers per each category of workers, broken down by ordinary basic wage or salary and complementary or variable pay components. Reports are published and made accessible to workers, their representatives, and the public. Where a pay gap exceeds 5% in any worker category and cannot be justified by objective, gender-neutral criteria, a joint pay assessment must be conducted.
Pillar: Workplace · Authority: European Parliament and the Council of the European Union · Version: 2.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32023L0970
SHA-256 integrity: f3bae3cb3874d74bab94bed6a16b67ef1617f1d635806a4e59ceb0cc4a12452e
Primary Citations — 8 traced to source
- Article 9 — EU Pay Transparency Directive (EU) 2023/970 - Article 9: Pay Reporting
- Article 10 (triggered when Article 9 report reveals 5% gap) — EU Pay Transparency Directive (EU) 2023/970 - Article 10: Joint Pay Assessment
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