Pay Equity TrackerStart with the country. Then decide what to do.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Directive in force since 6 June 2023; national implementation must be checked

Directive (EU) 2023/970 entered into force on 6 June 2023. Its 7 June 2026 transposition deadline has passed, but the existence or count of notified national measures does not prove complete or correct transposition. Employer duties must be read through the law applicable in each country.

• The Directive is the common legal baseline for all 27 EU Member States.
• A Member State's notification to EUR-Lex does not prove that transposition is complete or legally correct.

The first reporting date under the Directive is 7 June 2027 for employers with at least 150 workers; for employers with 100–149 workers, the first reporting date is 7 June 2031. Both dates are subject to national transposition.

• Create an entity-by-country obligation register: headcount, payroll period, worker requests, reporting owner and local legal source.
• Build objective gender-neutral pay structures and equal-value categories.
• Prepare recruitment, worker-information, reporting and remediation workflows.
• Confirm the enacted national rule before applying a threshold, deadline or sanction.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance. This review used the Ministry's dated Act text and did not exhaustively check subsequent amendments; confirm the current consolidated text before acting.

Act No. 76/2026 Coll. in force; transitional information rules apply

Act No. 76/2026 Coll. took effect on 7 June 2026. Section 6 separates information about an employee's own pay from sex-disaggregated category averages. Under section 18(2), category-average information is first provided for 2027. This does not create a separate 1 January commencement date for own-pay information.

• Candidates must receive starting-pay or range information and must not be asked about pay history.
• Workers have information rights; employers need objective criteria, annual rights notice, accessible responses and evidence for pay differences.

Information requests have a two-month response period. Employers with 150+ workers first report by 7 June 2027 for 1 August–31 December 2026; 100–149 first report by 7 June 2031 for 2030. Subsequent section 8 reports are due 15 April, annually for 250+ and every three years for 100–249.

• Check the 31 July pay-structure implementation evidence and preserve August–December payroll by equal-value category; start a two-month request-response log.
• Confirm that the remuneration structure and evaluation criteria are documented and gender-neutral.
• Prepare two-month worker-information responses and the annual rights notice.
• Prepare reportable data by equal-value category and a controlled 5% joint-assessment workflow.

Provide the worker's own pay level within two months of a request. Sex-disaggregated average pay for the relevant equal-value category is first provided for 2027 under section 18(2), subject to the two-month response period. Incomplete information must be corrected or explained within 30 days.

250+ annually; 150-249 every three years; 100-149 every three years; under 100 voluntarily, with special first-report dates in the Act.

Specific failure to report after an additional cure period carries EUR 4,000-8,000; labour-inspection exposure may be higher under the applicable inspection regime. Civil remedies and burden-of-proof consequences also apply.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

Italy overlay: evaluate actual work first, assign the ACLASA 1,200-point result and B01-B15 band, record ISCO major/unit context, then map the applicable CCNL category and level with evidence. A CCNL or ISCO label is not a substitute for analytical job evaluation or a conclusive equal-value determination.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Legislative Decree 96/2026 in force; implementing arrangements require separate review

Legislative Decree 96/2026 was published on 1 June and took effect on 7 June 2026. Article 7 provides written category-average pay information within two months, with requests no more than once annually and annual notice of the right. The review covered the original decree; later amendments and implementing arrangements were not exhaustively audited.

• Use the decree and current Italian equal-opportunities framework, not a draft summary.
• CCNL level, ISCO code and ACLASA band are related controls but none alone proves work of equal value.

Article 9(9) sets data collection by 7 June 2027 for 150+ employees and by 7 June 2031 for 100–149; annual thereafter for 250+ and every three years for 100–249. Confirm the implementing arrangements required separately by article 9(4).

• Prepare annual and hourly pay components, equal-value groupings and the worker-information response process; obtain the applicable reporting instructions before submission.
• Evaluate actual work with objective gender-neutral factors before mapping classifications.
• Record ISCO major and unit group, ACLASA score/band and the relevant CCNL level with a documented crosswalk rationale.
• Prepare recruitment, worker-information, reporting and remediation evidence in Italian and English group views.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

National amendments in force; monthly Sodra data flow starts with January 2027 data

Lithuania has enacted amendments implementing the pay-transparency framework. Sodra's 13 October 2026 Q&A states that January 2027 data are first submitted in February 2027 and monthly thereafter; corrections are due within two working days. The operational Q&A is guidance and must be read with the enacted text.

• Use the official SADM and Sodra implementation material together with the underlying enacted acts.
• Do not compress the staged dates into one generic EU deadline.

Prepare January 2027 data for the first submission in February 2027. Confirm the applicable channel and correct rejected or inaccurate data within two working days.

• Map each reporting field to payroll ownership and one of the supported submission channels.
• Run a January 2027 dry reconciliation before the first February submission.
• Maintain a two-working-day correction control and retain submission receipts.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Government bill pending — not enacted law

The ministry published a voluntary gender-neutral job-evaluation model on 3 September 2026. Incomes Register guidance updated on 8 September sets out reporting preparations under HE 129/2026. The bill remains before Parliament; 1 January 2027 is proposed commencement, not enacted law.

• Existing Finnish equality and pay-survey duties continue.
• The new voluntary evaluation model supports equal-value work comparisons alongside existing evaluation systems.

Proposed timetable: payroll reporting from 1 January 2027 for 150+ workers and 1 January 2030 for 100–149; first separate pay-gap submissions on 2 May 2028 (2027 data) and 2 May 2031 (2030 data), respectively. Subject to enactment.

• Prepare a payroll-field mapping against the Incomes Register guidance, labelled as preparation pending enactment.
• Maintain current Finnish equality-plan and pay-survey compliance.
• Run a readiness gap assessment against HE 129/2026 without describing it as law.
• Update the tracker immediately when the final act and commencement provisions are published.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Government bill no. 944 deposited in the Senate; accelerated procedure, not enacted law

France has an existing professional-equality index. Government bill no. 944, intended to transpose Directive (EU) 2023/970, was deposited in the Senate on 10 September 2026 and placed under the accelerated procedure. First reading remains pending, so the bill does not yet create new employer duties.

• Continue applying the existing French professional-equality index and related consultation and remediation duties.
• Treat the 50+ scope, new indicators and staged 2027–2028 transition in bill no. 944 as proposed measures until Parliament adopts and the Journal officiel publishes the final law.

Continue current index deadlines. Monitor Senate first reading, amendments, final adoption, promulgation and implementing decrees before activating the proposed bill-based obligations.

• Keep the current French index process funded for the existing cycle.
• Map current payroll and job-value data to the bill’s proposed equal-value categories and recruitment information fields without presenting the proposal as binding.
• Assign French legal counsel to review the adopted text, commencement provisions and decrees before changing policy or reporting.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Preparatory government work and opposition motion documented

The government answer reported on 16 July 2026 describes preparatory transposition work. A Die Linke motion reported on 9 September calls for legislation; it is an opposition motion, not a government bill or enacted act. The cited review does not verify comprehensive enacted transposition.

• Apply existing German equal-pay, information and co-determination rules.
• Treat the Directive implementation as unresolved until a final national act is published and reviewed.

Maintain existing German duties and monitor government and parliamentary records weekly. No employer commencement date follows from the opposition motion.

• Keep the existing German information and equal-pay controls; prepare an implementation register that only activates new duties after an enacted text is confirmed.
• Continue current Entgelttransparenzgesetz and equal-treatment compliance.
• Prepare a gap assessment against the Directive without treating policy statements as law.
• Re-baseline immediately when a formal bill or act is published.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Recruitment duties active; wider UC127 proposal remains a draft

Recruitment amendments apply from 24 December 2025: initial pay or range information, gender-neutral recruitment wording and a restriction on salary-history questions. The official government register separately lists wider proposal UC127 as a draft. This bounded review does not establish complete enacted transposition.

• The recruitment duties are binding now.
• The wider equal-value, information, reporting and enforcement package remains a separate monitoring item.

The UC127 registry gives Q4 2026 as planned Cabinet adoption. This is a planning date, not enactment or an employer commencement deadline; continue current recruitment duties.

• Audit job advertisements and information sent before interviews; keep the wider reporting design marked as draft.
• Audit job adverts, candidate communications and salary-history questions now.
• Prepare the wider Directive data and equal-value framework.
• Keep recruitment compliance separate from unconfirmed full transposition.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

RD 902/2020 active; RD 723/2026 implements Directive 2019/1152; full PTD transposition not verified

Royal Decree 902/2020 remains Spain's binding equal-remuneration and pay-register baseline. Royal Decree 723/2026 took effect on 5 October 2026 but implements Directive (EU) 2019/1152 on transparent and predictable working conditions; it must not be presented as full transposition of Directive (EU) 2023/970. Spain's PTD alignment remains an active legislative-readiness issue.

• All employers within the scope of Royal Decree 902/2020 must maintain a remuneration register covering the workforce, including management and senior executives.
• Employers required to maintain an equality plan must include the applicable pay audit and equal-value assessment in that plan.
• Before creating or changing the remuneration register, consult the legal worker representatives at least ten days in advance under Article 5 of Royal Decree 902/2020 and retain the invitation, consultation record and final register.
• Confirm locally how the applicable collective agreement and autonomous-community rules affect implementation.
• Royal Decree 723/2026 has applied since 5 October 2026. Use the written-information workflow for employment relationships within scope and retain proof of delivery.
• Keep Spain's EU Pay Transparency status marked as notified measures with completeness unverified.

Apply RD 902/2020 and the employment-information duties of RD 723/2026 now. Track the final PTD implementing measure and do not assign it an effective date before enactment.

• Maintain the remuneration register and equality-plan pay audit where applicable under RD 902/2020.
• Update written employment information and change-notification processes for RD 723/2026.
• Keep a separate readiness gap list for Directive (EU) 2023/970 until the final Spanish measure is enacted.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Government bill 36949 pending — no enacted Directive law confirmed

Bill 36949 remains pending. The current parliamentary schedule identifies legislative consultation on 14 December 2026. Voting, adoption and binding commencement remain pending; the consultation date is not an employer compliance deadline.

• Existing Dutch equal-treatment, works-council and privacy rules continue to apply.
• Bill 36949 is pending and does not yet create a confirmed national commencement date.

Bill 36949 is scheduled for legislative consultation on 14 December 2026. A vote and binding commencement date remain pending.

• Prepare a provisional 100+ reporting-scope map, including the proposal's headcount treatment, but keep it labelled draft.
• Identify equal-value gaps at or above 5% and assign a six-month remediation owner as readiness work.
• Track Bill 36949 through both chambers; activate legal duties only from the final published act.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Existing biennial pay-structure report for covered 50+ employers; full transposition not confirmed

Existing Belgian guidance requires a pay-structure analysis every two financial years for covered employers averaging at least 50 workers: abbreviated model for 50–99, full model from 100. The mediator is optional.

• Existing Belgian guidance requires a pay-structure analysis every two financial years for covered employers averaging at least 50 workers: abbreviated model for 50–99, full model from 100. The mediator is optional.
• Apply existing Belgian federal, regional and collective obligations that cover the employer.

Biennial reporting cycle; derive the next delivery from the employer’s financial years and consultation timetable.

• Confirm the statutory headcount calculation and use the correct model; schedule presentation to the works council or trade-union delegation.
• Map the employing entity, region, sector and collective agreement.
• Maintain existing pay-gap and social-dialogue controls.
• Commission a Belgian scope review before treating a notified measure as applicable.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Renegotiation and preparation documented; final legislation not verified

The government's no-bill and renegotiation announcement was on 26 March 2026. The 8 June announcement concerned resumed preparation and promotional work through the Equality Ombudsman. Guidance updated on 17 June said legislation was incomplete. These dated records do not establish an exhaustive September legislative status.

• Continue the established annual gender pay survey and remediation process.
• Do not present the abandoned or delayed proposal, or the NIM count, as complete transposition.

Continue existing Swedish pay-survey duties and monitor the current legislative record weekly. The historical NIM count is not a fresh completeness assessment.

• Maintain the annual pay-survey workflow and documented equal-value grouping; keep draft reporting fields separate.
• Maintain the Swedish pay-survey process and documented analysis.
• Prepare Directive recruitment, information and reporting capabilities.
• Refresh immediately if the Government restarts legislation.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Bill L 68 introduced on 8 October 2026 — not enacted law

Bill L 68 is the current official Danish implementation proposal. It was introduced on 8 October 2026 and its first reading is scheduled for 22 October. Until enactment and commencement, it is a proposal and cannot be used as an operative employer duty.

• Apply current Danish equal-pay and collective rules.
• Do not assert Directive-specific duties without a final Danish act.

Monitor the first reading on 22 October 2026 and later amendments, adoption and commencement. Continue applying existing Danish equal-pay duties.

• Keep a separate scenario for the proposed threshold; do not merge it into the current mandatory calendar.
• Continue current Danish equal-pay and gender-disaggregated pay-statistics duties.
• Model the consultation draft as a scenario only.
• Reconcile any final national threshold with the Directive only after enactment.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

8 measures notified; economy-wide completeness not established

EUR-Lex listed eight Austrian measures, but the notification set includes limited or public-sector material and does not establish complete economy-wide transposition. Existing salary-range advertising and equality duties continue.

• Existing Austrian income-report duties apply to undertakings with more than 150 workers; this is not the same as 150 or more.
• Notification counts do not establish economy-wide completeness of PTD transposition.

Covered reports go to worker representatives in Q1 following the reporting year; exact 150-worker boundary remains open.

• Prepare the anonymised report, but obtain the current section 63 scope before deciding coverage for exactly 150 workers.
• Audit vacancy pay information and objective pay criteria.
• Prepare the wider Directive dataset and worker-information process.
• Obtain Austrian legal scope confirmation for notified measures.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Bill 300 under parliamentary consideration — not enacted

The current official records show the implementation proposal under parliamentary consideration. Current 2027 implementation guidance no longer supports the earlier claimed agency-worker pay-gap reporting requirement. No proposal is treated as enacted law.

• Existing Czech labour, anti-discrimination and inspection law continues to apply.
• No complete Directive compliance conclusion is drawn from the notification count.

Track parliamentary print 300 through adoption and commencement. Remove the cancelled agency-worker reporting item from 2027 implementation plans unless a final law restores it.

• Build a gap between current payroll data and the proposed equal-value reporting fields; retain proposal labels in management papers.
• Maintain existing equal-pay controls.
• Prepare objective equal-value categories and reporting data.
• Obtain a Czech legal review before relying on a notified measure.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Current Labour Code baseline verified; complete PTD transposition not verified

The current official Labour Code body, displayed as consolidated from 1 October 2026 and read on 15 October, retains the equal-treatment and equal-value remuneration rule in section 12. This current baseline does not itself establish complete transposition of Directive (EU) 2023/970.

• Section 12 of the inspected Labour Code requires equal treatment in remuneration, including cash and in-kind benefits.
• Assess equal value using the work, conditions, qualifications, effort, experience and responsibility; do not treat this baseline as confirmation of Directive-specific national duties.

Continue applying section 12 now. Track a final national PTD measure through enactment, publication and commencement before treating new transparency duties as operative.

• Use current equal-treatment controls and ask local counsel for the enacted national text before activating a new reporting date.
• Preserve objective pay-setting evidence.
• Prepare the Directive's recruitment and worker-information capabilities.
• Run a Hungarian legal update when a final act appears.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Existing equal-pay law applies; partial-transposition consultation draft

BTE Separata 26/2026 of 5 August contains an official partial-transposition draft whose 20-day consultation period has elapsed. It proposes pre-contract pay information, a salary-history ban, information rights and reporting for employers with 50+ workers. Existing Law 60/2018 remains separate from these proposals.

• Continue current Portuguese equality and pay-difference controls.
• Do not present the EU deadline as enacted Portuguese law.

The draft proposes annual reporting for 250+ and every three years for 50–249. No 1 September commencement follows from the consultation draft; use the final published law for binding dates.

• Continue existing equal-pay duties and keep a draft-to-final comparison before changing employer thresholds or reporting schedules.
• Maintain objective job evaluation and the existing equal-remuneration information process.
• Treat draft recruitment and reporting changes as readiness assumptions only.
• Replace assumptions with the final published text once enacted.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Existing 50+ gender-pay-gap reporting active; Bill 95/2026 is not enacted

Ireland's existing 50+ gender-pay-gap reporting remains active. Bill 95/2026 was initiated on 7 October and advanced procedurally, but it is proposed legislation. A possible portal-filing power is not an operative duty until enacted and commenced.

• Maintain the established gender-pay-gap reporting and equal-remuneration controls under sections 19 and 20A of the inspected consolidation.
• Treat Heads 4 and 5 as draft measures. Neither the General Scheme nor the April programme proves an enacted September duty.

Complete the current 50+ report under the existing annual calendar. Track Bill 95/2026 separately through enactment, commencement and implementing regulations.

• Preserve the employer’s published report and proof of the applicable deadline; verify any enacted portal mandate separately before changing the submission workflow.
• Maintain the current annual reporting dataset and publication controls.
• Prepare objective job-value and worker-information processes; confirm current enacted Directive requirements before applying additional duties.
• Keep existing reporting separate from draft transposition assumptions.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

L445/2026 rejected by the Senate on 14 October; sent to the Chamber of Deputies

The Senate rejected proposal L445/2026 on 14 October 2026 and sent it to the Chamber of Deputies. The proposal remains in the legislative process and is not an operative employer duty.

• Existing Romanian labour and anti-discrimination law continues to apply.
• Directive-specific duties require article-level confirmation in a final national act.

Track the Chamber of Deputies record. Do not use parliamentary dates as employer compliance deadlines.

• Track the final text and commencement article; prepare data without treating the parliamentary milestone as a filing deadline.
• Continue existing Romanian equal-treatment and pay duties.
• Track L445/2026 as a draft scenario only.
• Implement new thresholds or deadlines only after final enactment and publication.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Government-approved Bill 52-602-01-42 filed in Parliament — not enacted

The government-approved pay-transparency bill was filed in the National Assembly on 11 September 2026. Its official text proposes recruitment-pay information, salary-history restrictions, worker information rights, size-based reporting, a 5% trigger and six-month remediation. It is a readiness basis only until enactment and commencement.

• Apply existing Bulgarian equal-pay and non-discrimination law.
• Do not infer legal completeness or a market pay range from notification or currency status.

Track the bill through committee, adoption, State Gazette publication and commencement. Prepare process owners and data fields without representing the proposal as current law.

• Map proposed recruitment, information-request and reporting controls to named owners.
• Test the seven-metric reporting data set and the 5% / six-month remediation workflow.
• Keep all proposed duties labelled future until final enactment and commencement are verified.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Job-evaluation guidance available; legislative alignment in progress

The ministry provides job-evaluation models for small, medium and large enterprises, including guidance dated 9 September 2026. The models assess the job rather than the person. Labour Act alignment is described as in progress; preparatory guidance is not evidence that transposition is already in force.

• Apply current Croatian labour and equality rules.
• Treat the Directive implementation as unverified until a final official act is published.

Any expected second-half-of-2026 timetable remains conditional. Use the models for preparation and monitor the enacted law for binding dates.

• Select the model matching employer size and test a small set of real job descriptions with documented factor evidence.
• Preserve objective pay evidence.
• Prepare EU-ready recruitment, information and reporting processes.
• Update after primary-law review.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Ministry plans transposition by end-2026; final enactment not verified

On 11 September the ministry announced planned pay-transparency transposition by the end of 2026. This adds a dated national plan to the previous notification-only brief; enactment is not established.

• Existing Slovenian equal-pay and labour-law protections remain active.
• Any new Directive-specific duty requires confirmation in a final national act.

End of 2026 is the ministry’s planning target, not an employer deadline.

• Assign a Slovenian implementation owner and prepare job categories and payroll inputs while monitoring Uradni list for the final act.
• Maintain current equal-pay controls.
• Prepare objective job-value categories and reporting data.
• Obtain Slovenian legal review for notified measures.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Partial pay-transparency duties active; broader package not transposed in ministry guidance

The ministry confirms amendments effective 13 July 2026: written pay or range information before the first interview, a salary-history ban, the right to discuss one's own pay and equal pay for the same or equivalent work absent objective gender-neutral justification. Current ministry guidance distinguishes wider Directive duties not yet transposed. Direct statutory article-by-article verification was limited by the legal-register page.

• Apply the enacted recruitment-transparency amendment and existing Estonian equality law.
• Do not treat wider Directive duties that ministry guidance identifies as not yet transposed as binding national requirements.

Apply the confirmed partial duties and monitor the wider legislative package. The historical count of 18 NIM measures was not refreshed by this review.

• Check pay information provided before interviews and salary-history questions; keep wider reporting fields in preparation.
• Update recruitment pay information and salary-history controls under the enacted rule.
• Prepare the wider equal-value and reporting architecture.
• Keep confirmed partial duties visibly separate from wider duties not yet transposed according to ministry guidance.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

TAP 26-TA-700 remains a draft in the reviewed record

The TAP record documents consultation from 26 March to 9 April, coordination from 27 June to 10 July and opinions on 14 July 2026. The reviewed draft is a planning input; its thresholds and reporting dates are not presented as binding employer duties.

• Apply current Latvian equality and labour rules.
• Wait for and review a final official transposition act.

Draft reporting starts 7 June 2027 for 250+ annually and 150–249 every three years; for 100–149 it starts 7 June 2031 every three years. All remain subject to enactment.

• Obtain the current TAP history and final gazette publication before adopting the draft reporting schedule.
• Maintain objective pay-setting evidence.
• Prepare EU-ready equal-value and information workflows.
• Update after primary-law review.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Law 5316/2026 enacted; core employer provisions apply from 1 November 2026

Law 5316/2026 was published in Government Gazette A 105/6 July 2026. On the 15 October review date, its core pay-transparency provisions in Articles 8-20 and 27 were enacted but future-effective from 1 November 2026. They must be prepared for now and must not be described as already operative before that date.

• Use the published Greek law, not the prior generic EU-monitoring text.
• The Member State's completion declaration is not a Commission conformity finding.

Complete documented pay structures, recruitment-information controls and worker-request workflows before 1 November 2026. Prepare the first size-based reporting cycle for 2027 or 2031 as applicable.

• Document objective criteria covering skills, effort, responsibility and working conditions.
• Update recruitment materials and salary-history controls for 1 November 2026.
• Prepare two-month information responses, seven reporting metrics and the 5%/six-month joint-assessment workflow.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Revised implementation bill remains in advisory and Legal Service process — enactment not verified

The current official parliamentary material supports continued work on a revised implementation bill through the Labour Advisory Body and Legal Service. Cabinet approval, House adoption, Gazette publication and commencement were not verified; the proposal is not an operative employer duty.

• Apply current Cypriot equality and labour law.
• Do not claim transposition without a final official act.

Monitor the final bill, Cabinet decision, House record, Gazette publication and commencement. Continue applying existing Cypriot equality duties meanwhile.

• Use the proposal to prepare data; verify the House and Gazette record before changing contractual information or statutory dates.
• Keep objective pay evidence.
• Prepare EU recruitment, information and reporting readiness.
• Update after primary-law review.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

LN 173/2026 published; reporting timing needs careful application

Malta published Legal Notice 173/2026 on 5 June 2026. Regulation 6 requires a written information response within eight days; requests in 2026 concern 2026 pay. Publication is established, but this review did not independently establish a commencement clause or exhaustively check later amendments.

• Use the official Maltese regulation and its actual commencement provisions.
• Keep exact thresholds, sanctions and dates traceable to the regulation.

Regulation 9(2)–(4): first reports for 150+ by 7 June 2027 for 2026, and 100–149 by 7 June 2031 for 2030; annual for 250+, triennial for 100–249. Regulation 9(5) separately specifies fourteen working days after the relevant yearly period: confirm how both timing rules apply before filing.

• Preserve the full 2026 payroll period and obtain written filing instructions resolving regulation 9(5) before submission.
• Map the regulation's duties into recruitment and worker-information controls.
• Prepare equal-value reporting data and approvals.
• Retain the Legal Notice as the primary source for each claim.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Parliamentary discussion documented; enacted transposition not verified

The Chamber of Deputies records Labour Committee discussion on 24 June 2026. The cited review does not verify comprehensive enacted transposition, but the committee record means a categorical pre-draft or no-bill description is not justified. The review is not an exhaustive search for later legislation.

• Apply current Luxembourg equality and employment law.
• Wait for a final official transposition act before relying on new thresholds or dates.

Monitor the government, Chamber of Deputies and Legilux weekly. No employer threshold or commencement date is inferred from the committee meeting.

• Prepare equal-value categories and a source-backed legal change register; await the final Legilux text for new obligations.
• Preserve objective pay and consultation evidence.
• Prepare EU-ready processes and multilingual communication.
• Update after primary-law review.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Great Britain 250+ gender-pay-gap reporting active

The statutory reporting regime described here covers Great Britain (England, Scotland and Wales), not Northern Ireland. Covered 250+ employers report annually under the applicable snapshot and publication calendar.

• The 250+ Great Britain reporting duty is mandatory. Gender-pay-gap action plans are currently voluntary; the stated spring-2027 mandatory start is subject to legislation.
• Determine coverage and the relevant employee count separately for Great Britain and Northern Ireland.

For the current Great Britain cycle, private and voluntary-sector employers publish by 4 April after the 5 April snapshot; covered public authorities publish by 30 March after the 31 March snapshot.

• Keep the mandatory report calendar and prepare a separate action plan with owners, measurable actions and review dates. Label its present voluntary status.
• Confirm legal entity, geography and 250-employee coverage.
• Validate six statutory metrics and the written statement.
• Publish on the government service and employer website by the applicable deadline.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

This card covers the federal baseline and selected California controls only. It is not a complete 50-state or local-law survey. The July 2026 EEOC rescission proposal is not final law.

Federal equal-pay baseline plus state and local transparency rules

The federal Equal Pay Act does not use an EU-style 100-worker reporting threshold. Title VII generally applies from 15 employees. EEO-1 demographic reporting generally covers employers with 100 or more employees and qualifying federal contractors with 50 or more employees and a qualifying contract; it is not a universal pay-gap report.

• California requires an in-post pay scale for covered 15+ employers, including roles potentially filled remotely in California. Its 100+ pay-data reports are separate from federal EEO-1. This is not a complete state-by-state survey.
• Apply the Equal Pay Act and Title VII alongside state and local salary-range, pay-history and recordkeeping rules.

Use the EEOC's live EEO-1 cycle notice for the filing window; a July 2026 rescission proposal is not final law.

• Check recruiter and agency adverts, California remote eligibility, and payroll/labour-contractor report scope; retain the certified submission receipt.
• Map work locations and recruitment reach to state and local rules.
• Separate EEO-1 demographic reporting from pay-equity analysis.
• Preserve objective compensation evidence and privilege strategy with US counsel.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

WGEA 100+ reporting active; 500+ target duties also apply

Relevant Australian employers with 100 or more employees report annually to WGEA. A continuing-employer rule can keep an employer in scope while it remains at 80 or more employees, and employers with 500 or more employees have additional gender-equality target duties.

• WGEA reporting requires CEO sign-off and sharing specified reports. Directly employing relevant employers with 500+ workers also choose three gender-equality targets and have three years to meet them or demonstrate improvement.
• Relevant private-sector and Commonwealth public-sector employers with 100 or more employees report to WGEA.

The next standard WGEA reporting window is 1 April to 31 May 2027; confirm any extension or entity-specific notice in the WGEA portal.

• Keep CEO approval, governing-body delivery evidence and a three-target register with baselines, owners and the entity’s selection date.
• Confirm relevant-employer and continuing-employer status.
• Reconcile workforce and remuneration data before the portal opens.
• For 500+ employers, document the required targets and progress evidence.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

This card covers the federal regime only. Provincial and territorial pay-equity, pay-transparency and employment standards are outside this card and must be checked separately.

Federal 10+ proactive pay equity and separate 100+ LEEP reporting active

In federally regulated Canada, the Pay Equity Act generally applies from 10 employees and requires a proactive pay-equity process. The Legislated Employment Equity Program is a separate annual reporting layer generally for covered private-sector employers with 100 or more employees; provincial regimes must be assessed separately.

• The federal regime generally covers federally regulated employers with 10 or more employees, with process differences by size and bargaining status.
• A federal conclusion must not be applied automatically to a provincially regulated employer.

For employers on the standard federal cycle, confirm the Pay Equity annual statement due 30 June 2027, LEEP reporting due 1 June 2027 and the employer-specific five-year plan update, including 4 September 2029 where applicable.

• Record why the entity is federally regulated, the date it became subject, the plan’s due date and the next five-year update; keep LEEP separate.
• Separate Pay Equity Act work from LEEP and provincial obligations.
• Confirm the employer's posting, annual-statement and plan-update dates.
• Maintain job classes, predominantly female/male comparisons and compensation adjustments with evidence.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

100+ semi-annual reporting active; sixth-report availability not confirmed

Brazil's semiannual salary-transparency regime for employers with 100 or more employees remains active. The public ministry page still displays the fifth report; availability of the sixth report in the authenticated employer portal was not publicly verifiable.

• Employers in scope participate in the official semi-annual data and publication cycle.
• CBO occupational coding supports reporting context but does not replace objective job-value analysis.

Check the authenticated Emprega Brasil portal for the employer's sixth-report availability and retain download/publication evidence. Do not infer absence from the public information page.

• Check the employer’s official portal for its report, validate the figures and prepare the required publication; retain evidence of availability and the published report.
• Confirm legal-entity headcount and that the August data submission was completed.
• Retrieve and validate the government report when available and prepare a defensible explanatory action plan where needed.
• Publish and retain the report and evidence in the prescribed September window.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Gender wage-gap disclosure applies to 101+ regular workers from 1 April 2026

From 1 April 2026, employers with 101+ regular workers must disclose the gender wage gap and the proportion of women in management. Employers with 101–300 add at least one other required indicator; 301+ add at least one from each of the two designated categories. The first covered financial year ends on or after 1 April 2026; publication is generally around three months after the next financial year begins.

• Employers with at least 101 regular workers are within the expanded disclosure scope, subject to the official definitions.
• The published aggregate gap is not a substitute for equal-value job analysis.

Generally about three months after the following financial year begins. A June 2026 year-end points to approximately September 2026, not a universal 30 September deadline.

• Prepare both indicators and the size-appropriate additional item(s). Record the first financial year ending on/after 1 April 2026 and the publication date.
• Confirm the regular-worker count and fiscal year.
• Calculate the prescribed female-to-male wage ratio and required contextual disclosures.
• Publish in the required channel and retain calculation evidence.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Equal-value pay applies under the Act; the old under-five-worker exemption was deleted

The current consolidated Equal Employment Opportunity and Work-Family Balance Assistance Act, effective 20 August 2026, retains equal-value pay duties. No universal public pay-gap reporting duty was identified.

• Equal-value comparison covers skills, effort, responsibility and working conditions.
• The deleted five-worker exemption cannot be used to exclude small establishments.

Correct scope now; no universal public-report filing date follows from article 8.

• Review small establishments previously excluded by the tracker. Compare actual skill, effort, responsibility and working conditions within the business.
• Confirm any specific statutory exception with Korean counsel.
• Retain actual job-content evidence and objective reasons for pay differences.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Annual reporting active for 519+ employers and specified entities

Israel's Equal Pay law requires annual gender-pay-gap analysis and publication for employers with more than 518 employees and for specified bodies covered by the amendment. Coverage is not a universal private-employer rule and must be tested by entity type. The current-year deadline and any extension remain unverified in this review.

• In-scope large employers prepare both detailed internal information and a public-facing report.
• Confidentiality and worker-group design require legal and data-protection control.

Current-cycle publication deadline and any extension: verification required.

• Obtain the Commission’s current notice for the covered year before deciding whether the report is late; preserve internal and public reports with privacy controls.
• Confirm whether headcount or specified-body coverage applies.
• Calculate employee-level and public aggregate outputs with privacy controls.
• Publish and provide required information within the annual cycle.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

2026 EEA2/EEA4 reporting open for designated employers

The live Department portal confirms the 2026 EEA2/EEA4 cycle is open. Listed designated employers include those with 50+ employees, organs of state and employers with 1–49 employees designated by collective agreement. This is a fresh operational review; the 2025 regulations were not reread successfully in this pass.

• The live 2026 portal accepts EEA2 and EEA4 only, not EEA12/13. It requires CEO approval and an acknowledgement of receipt; no amendment is allowed after final submission.
• EEA4 income-differential information is a regulatory submission, not a public EU-style pay-gap report.

Manual filing closes 1 October 2026; online filing closes 15 January 2027 at 23:59. The separate 31 August EEA14 notice concerns closure, merger, liquidation or cessation and is not the EEA2/EEA4 deadline.

• Use a pre-submission checklist for figures and CEO approval, then save the acknowledgement. Select online or manual delivery deliberately.
• Confirm designated-employer status under the amended rules.
• Reconcile EEA2/EEA4 workforce, occupational-level and income data.
• Select the filing channel and meet its distinct closing date.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Code on Wages section 3 in force; no universal public reporting

Section 3 of India's Code on Wages commenced on 21 November 2025 and prohibits gender discrimination in wages for the same or similar work and in recruitment, subject to statutory exceptions. It has no general headcount threshold and does not create a universal public employer pay-gap report.

• The official explanation explicitly includes transgender identity in section 3 gender-discrimination controls for wages and recruitment. A generic male/female-only policy misses that scope.
• Maintain non-discriminatory wage and recruitment controls under the law in force.

No universal filing date is asserted; monitor India Code, Gazette and implementing rules for changes.

• Review recruitment templates and wage-comparison controls for gender-inclusive application; confirm the appropriate central/state rules for the establishment.
• Apply section 3 without importing an EU headcount threshold.
• Document same-or-similar-work comparisons and objective wage reasons.
• Check sector, state and recruitment restrictions before implementation.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Tripartite fair-employment guidance active; Workplace Fairness Act enacted but not yet in force

Tripartite Guidelines on Fair Employment Practices remain the current baseline. The Workplace Fairness Act is enacted but the Government expects implementation toward the end of 2027; it is not yet operative.

• Apply current fair-employment, non-discrimination and tripartite requirements relevant to the employer.
• Do not convert a national statistic into a company reporting duty.

Monitor MOM for commencement and implementing rules toward the end-2027 target; no current universal filing date is asserted.

• Review recruitment criteria and grievance handling now; keep an owner for the final commencement notice and implementation rules.
• Apply current tripartite fair-employment practices now.
• Treat the future under-25 exemption and statutory processes as planning assumptions only until commencement.
• Maintain objective pay criteria and internal gap monitoring.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

100+ headcount equal-pay analysis framework active through 30 June 2032

The Swiss threshold is 100 employees by headcount, not full-time equivalents, and apprentices are excluded. Analysis, independent verification and employee communication are separate steps. A repeat after four years is required only when the prior analysis did not demonstrate equal pay; the statutory framework is time-limited through 30 June 2032.

• Use the federal rules and an accepted analytical method such as the official Logib tool where applicable.
• Confirm exemptions and the ten-year statutory time window before concluding scope.

Derive the date from first coverage or the last failed analysis; framework runs through 30 June 2032.

• Record the last analysis result, workforce at the year start, independent-review evidence and next required date; do not copy another employer’s 2025–2027 sequence.
• Test the threshold using headcount and exclude apprentices correctly.
• Confirm whether a prior successful analysis removes the repeat requirement.
• Schedule analysis, independent verification and communication as separate controlled milestones.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

National 50+ reporting framework in force; transition depends on prior certification

Iceland's national 50+ reporting framework remains in force. The former Embla channel closed on 1 October 2026; current submissions and supervision move to Jafnréttisstofa's system. Directive (EU) 2023/970 has not yet been incorporated into the EEA Agreement.

• Manage the transition from the former certification/confirmation regime to the new statutory framework.
• The earlier EEA-incorporation observation is dated 3 September 2026 and was not reverified; confirm the current EEA record separately from Iceland's national law.

Article 9 of Law 53/2026: previous certification or confirmation holders submit three years after their latest certification or confirmation. Covered entities that obtained neither must submit before 1 March 2027.

• Locate the latest certificate or confirmation and approval of the equality plan; calculate the entity’s deadline from that evidence.
• Determine 50+ coverage under the new definitions.
• Preserve evidence of the latest certification or confirmation and calculate the first report date three years after that event; covered entities with neither must report before 1 March 2027.
• Set a three-year reporting calendar and validate the first-report date in the regulator portal.
• Have an equality plan approved by Jafnréttisstofa before submitting the reporting data, as required by the regulator guidance.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Amended equal-pay and pay-equity claim process active; no universal public report

New Zealand's amended Equal Pay Act requires the current pay-equity claim eligibility and response process. Before a claim proceeds to pay-equity assessment, the employer must determine whether it meets the circumstances and requirements and has merit. Merit requires work performed by a workforce that has been at least 70% female over the past ten consecutive years, and reasonable grounds to believe the work was historically undervalued and remains subject to systemic sex-based undervaluation. Acknowledge receipt within five working days; decide within 60 working days, with a reasoned limited extension where allowed.

• Current guidance uses a merit-and-requirements assessment, not the older arguability wording. Acknowledge within five working days; decide within 60 working days, with a reasoned limited extension where allowed.
• Apply the current claim process and any 2025 amendments in the consolidated Act.

5 working days to acknowledge; 60 working days to decide. Extension: up to 20 working days for one employer, 80 for multiple employers, subject to the guidance conditions.

• Create a receipt-date log, acknowledgement template, union-notification privacy check and decision calendar; obtain legal review before discontinuing a claim.
• Maintain a controlled intake and response process for claims.
• Test current statutory eligibility rather than an obsolete pre-amendment standard.
• Protect lawful pay discussions and document objective job-value evidence.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Job-category and equal-value pay framework active without a general headcount threshold

The official consolidated text of Law 30709 is available and supports the current job-category, pay-policy and equal-remuneration controls. The previously unsupported alleged 4 August 2026 court decision remains excluded.

• Maintain objective category/function schedules and communicate the salary policy to workers.
• No new court holding or general public-report deadline is established by the reviewed source.

Maintain the existing controls now; no new court-created deadline is asserted.

• Keep approved category/function schedules and evidence that workers received the salary policy. Obtain the actual judgment before using any case-law claim in a pay decision.
• Keep objective explanations for remuneration differences.
• Verify later amendments and judgments from their actual texts before reliance.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Same-work pay rule active; 10+ complaint procedure and 200+ role register

The consolidated Labour Code current from 23 July 2026 retains the same-work pay rule, the internal complaint process with a reasoned written response within 30 days, and the 200+ register of positions or functions. It is not a universal equal-value or public pay-gap reporting regime.

• Apply the equal-remuneration rule and relevant internal complaint procedures.
• Do not import EU reporting thresholds into Chile.

No universal filing date is asserted; ensure any complaint receives the required written response within 30 days.

• Check the internal regulations and who receives a pay complaint; ensure the response explains the objective basis and is retained.
• Apply the statutory same-work test accurately and document objective exceptions.
• For 10+, maintain the complaint procedure and 30-day response control.
• For 200+, maintain the required role or function register.

• Incorrect scope, stale sources or unsupported pay explanations can increase back-pay, compensation, penalty, litigation, employee-relations and reputation exposure.
• Country applicability, collective-agreement effects and current consolidated law must be confirmed for the employer before a material decision.

ACLASA uses one 1,200-point analytical core with 4 factors, 14 subfactors and bands B01-B15. Evaluate the actual work first. Keep the equal-value category, ACLASA band, ISCO/other occupational code, collective classification and pay range as separate controlled fields.

Operational compliance aid, not employer-specific legal advice or a guarantee of litigation outcome. Use the cited official source and obtain local review before implementation or reliance.

Equal-remuneration baseline; separate confidential social balance for more than 300 workers

The equal-remuneration baseline is separate from Law 25,877 articles 25–27. The latter require an annual confidential social balance for employers with more than 300 workers (301+), not 300 or more. Delivery to the relevant union is within 30 days of preparation, with a confidential copy to the labour authority.

• Apply equal-remuneration, non-discrimination and collective-agreement rules relevant to the employer.
• Do not present an equality programme as a mandatory reporting statute.

Annual balance; union delivery within 30 days after preparation. Article 27 governs first application after reaching the statutory size.

• Recheck entities with exactly 300 workers. For covered employers, assign preparation, union delivery and confidential authority-copy responsibilities.
• Apply the equal-value principle without an invented general size threshold.
• Retain the annual preparation date, union receipt and confidential authority copy.