Vilnius: The Pay Transparency Directive deadline of 7 June 2026 has passed, and only four of the 27 EU member states had written the rules into national law by that date. Lithuania, Italy, Malta and Slovakia met the target, according to a transposition tracker updated on 12 October 2026. The other 23 governments now race to finish laws that will require employers to disclose pay information and report gender pay gaps.
Greece completed its legislation shortly after the deadline and set an effective date of 1 November 2026, which makes Athens the first latecomer to cross the line. Estonia has applied some parts of the Pay Transparency Directive since July, though not the full text. Spain’s bill sits frozen in parliament after a general election was called, although lawmakers could still revive it.
Several governments have now put dates on paper for the Pay Transparency Directive. Finland’s bill is before parliament with a start date of 1 January 2027, and the first gender pay gap reports fall due on 2 May 2028 for employers with 150 or more staff, then on 2 May 2031 for those with 100 to 149. Denmark introduced its bill on 8 October, held a first reading on 22 October and expects enactment on 1 March 2027. Its first reports follow on 1 September 2028 for firms with 250 or more employees and on 1 September 2031 for those with 50 to 149.
The Czech government approved a draft on 31 August and phases in obligations from 2027, 2028 and 2031. Bulgaria submitted its bill on 11 September, with reporting starting on 7 June 2027 for employers with 150 or more staff and on 7 June 2031 for those with 100 to 149. The Netherlands still targets 1 January 2027, with gender pay gap reporting from 1 June 2028. Croatia has not yet published a draft.
France presented a revised bill on 10 September and plans the new regime from 1 January 2028, yet its parliamentary timetable looks tight. This patchwork of start dates matters for multinational employers. A company operating in Denmark, Finland and the Netherlands will face three different calendars under the Pay Transparency Directive for its first pay gap reports, so payroll teams must track each national law rather than wait for a single EU-wide switch.
The Commission can open infringement proceedings against states that miss a transposition deadline, normally starting with a letter of formal notice, and that step is the next pressure point to watch. For now, the Pay Transparency Directive is moving from Brussels paper to national statute book at uneven speed. Workers in Italy, Lithuania, Malta and Slovakia can already rely on the new rules, while colleagues elsewhere must wait until 2027 or later.





