Country guide
Pay transparency in Luxembourg
What the EU Pay Transparency Directive means for employers in Luxembourg, based on its national transposition — status, thresholds, the joint-assessment trigger, and where to file.
Luxembourg has not published a directive transposition bill as of June 2026 (deadline missed). EU baseline applies; the Directive binds public-sector employers by direct effect.
Luxembourg has not yet transposed the directive, and the 7 June 2026 deadline has passed. The directive's own thresholds are the best guide until national law is enacted; any pre-existing national pay-reporting regime continues to apply in the meantime.
Employers with 250+ employees come into scope from 2027. A mean pay gap of 5% or more in a role category triggers a joint pay assessment with worker representatives.
The pay-gap figures must be published, not just filed with the authority. Either way, the underlying work is the same: establish work of equal value through gender-neutral job evaluation, produce the statutory pay-gap report in the national format, and run a joint assessment where the gap is too wide.
Obligations at a glance
| Reporting threshold | 250+ employees (from 2027) |
|---|---|
| Joint pay assessment | 5% gap |
| Reporting frequency | Annual |
| Public publication | Required |
| Competent authority | Inspection du Travail et des Mines (ITM) |
Frequently asked
Is the EU Pay Transparency Directive in force in Luxembourg?
Luxembourg has not yet transposed the directive, and the 7 June 2026 deadline has passed. The directive's own thresholds are the best guide until national law is enacted; any pre-existing national pay-reporting regime continues to apply in the meantime.
Which employers have to report in Luxembourg?
Employers with 250+ employees come into scope from 2027.
What triggers a joint pay assessment in Luxembourg?
A mean pay gap of 5% or more in a role category triggers a joint pay assessment with worker representatives.
This guide summarises publicly available information for orientation only. It is not legal advice — confirm every figure against Luxembourg's own transposition text before relying on it.