Directive (EU) 2023/970 · Article 9
The statutory pay-gap report
What has to be reported, by which employers, and when — and why a national filing is not a dashboard.
What the report contains
Article 9 requires the mean and median gender pay gap, the mean and median gap in bonus or variable pay, the proportion of women and men receiving variable pay, and the distribution of women and men across pay quartiles — broken down by category of worker doing the same work or work of equal value.
Who reports, and when
The obligation phases in by size: employers with 250+ staff first, then 150–249, then 100–149 — with reporting cadence (annual or every three years) and exact dates set by each member state's transposition. The thresholds and deadlines you actually file against are national, not the directive's floor.
A filing, not a spreadsheet
The report is submitted to a designated national authority, in the country's required format, language and currency, and made publicly available where the law requires. It is a statutory document — which is why the figures need to sit on a defensible, auditable basis, not just a dashboard view.
Frequently asked
Which employers must report, and from when?
Larger employers first (250+), phasing down to 150–249 and then 100–149. Exact first-report dates and frequency are set by each member state's transposed law.
What metrics does the Article 9 report require?
Mean and median pay gap, mean and median bonus gap, the share of each gender receiving variable pay, and the gender distribution across pay quartiles — by category of worker.
Is the report the same in every EU country?
No. The directive sets a floor; each country transposes it with its own thresholds, metrics, format, language and deadlines. You file against your national law.
Based on Directive (EU) 2023/970, Art. 9, via EUR-Lex, and practitioner summaries. Confirm thresholds and dates against your national transposition.