Directive (EU) 2023/970 · Scope & timeline
Who's covered, and by when
The size thresholds, the reporting phase-in, and why your real deadline is national.
Who the rules cover
The equal-pay principle, the recruitment rules and the right to information apply to employers of all sizes. The periodic pay-gap reporting duty is what scales with headcount.
The reporting phase-in
Reporting phases in by size: employers with 250+ workers first (reporting from 2027, annually); 150–249 (from 2027, every three years); and 100–149 (from 2031, every three years). Below 100, member states may still choose to require reporting.
Your deadline is national
The directive set 7 June 2026 for member states to transpose it into national law. What you actually file against is that national law (its thresholds, metrics, language and dates). Several states missed the transposition deadline, so timelines vary in practice.
Frequently asked
Which employers have to report pay gaps?
Reporting is phased by size (250+ first, then 150–249, then 100–149) with exact dates set nationally.
When is the first pay-gap report due?
Largest employers (250+) from 2027, smaller bands later; the precise first-report date is set by each country's transposed law.
Does the directive apply to employers under 100 staff?
The equal-pay, recruitment and right-to-information rules apply regardless of size; periodic reporting below 100 is at member-state discretion.
Based on Directive (EU) 2023/970, Arts. 9 & 33, via EUR-Lex. Thresholds and dates are set by national transposition — confirm for each country you employ in.