# Pay Gap Kit

> Free tools and dated facts for the EU Pay Transparency Directive (EU) 2023/970: who must report a gender pay gap, when, and how each of the 27 EU countries is transposing it. Checked 2026-10-27. Not legal advice.

## Key facts
- Transposition deadline: 7 June 2026.
- 250+ workers: first report by 7 June 2027 (on 2026), then yearly.
- 150-249 workers: first report by 7 June 2027, then every 3 years.
- 100-149 workers: first report by 7 June 2031, then every 3 years.
- Under 100: no report required by the Directive.
- Indicators (Art. 9): mean and median gender pay gap; mean and median variable-pay gap; share receiving variable pay; quartile pay bands; gap by category of workers.
- Joint pay assessment (Art. 10): when a category gap of 5% or more is not justified and not remedied within 6 months.

## Tools
- [Scope checker](https://paygapkit.com/scope-checker/)
- [Pay-gap calculator](https://paygapkit.com/calculator/): runs in the browser; files are never uploaded.
- [Sample CSV](https://paygapkit.com/sample-payroll.csv)

## Data
- [Status of all 27 countries (JSON)](https://paygapkit.com/data/eu-pay-transparency-status.json)
- [Sources and method](https://paygapkit.com/sources/)

## Country status (2026-10-27)
- Austria (AT): Early stage. National reporting dates: not confirmed. https://paygapkit.com/countries/austria/
- Belgium (BE): Partly transposed. National reporting dates: not confirmed. https://paygapkit.com/countries/belgium/
- Bulgaria (BG): Bill in parliament. Per the bill: reporting and joint pay assessments from 7 Jun 2027 for 150+ workers and 7 Jun 2031 for 100-149. https://paygapkit.com/countries/bulgaria/
- Croatia (HR): Draft published. National reporting dates: not confirmed. https://paygapkit.com/countries/croatia/
- Cyprus (CY): Draft published. National reporting dates: not confirmed. https://paygapkit.com/countries/cyprus/
- Czechia (CZ): Bill in parliament. Per the bill: pay-gap reporting and information rights from 1 Jan 2028; rules for 100-149 workers and agency workers from 2031. https://paygapkit.com/countries/czechia/
- Denmark (DK): Bill in parliament. Per the bill (Deloitte): first report by 1 Sep 2028 for 250+ workers; 50-149 workers by 1 Sep 2031. Existing Danish gender pay statistics rules continue for 2026 and the 2027 reporting year. https://paygapkit.com/countries/denmark/
- Estonia (EE): Partly transposed. National reporting dates: not confirmed. https://paygapkit.com/countries/estonia/
- Finland (FI): Bill in parliament. Per Incomes Register guidance: first report by 2 May 2028 for 150+ workers; 2 May 2031 for 100-149. https://paygapkit.com/countries/finland/
- France (FR): Bill in parliament. Per the bill: a new seven-indicator regime from 2028; many thresholds left to decrees. https://paygapkit.com/countries/france/
- Germany (DE): Early stage. Ministry statement (via Trusaic): reporting and the individual right to information not before June 2028. https://paygapkit.com/countries/germany/
- Greece (GR): Complete law in force. Ministry circular of 7 Oct 2026: first reference period 1 Nov-31 Dec 2026; first reports by 7 Jun 2027 from 150+ workers, each legal entity separately. https://paygapkit.com/countries/greece/
- Hungary (HU): No public draft. National reporting dates: not confirmed. https://paygapkit.com/countries/hungary/
- Ireland (IE): Draft published. National reporting dates: not confirmed. https://paygapkit.com/countries/ireland/
- Italy (IT): Complete law in force. National reporting dates: not confirmed. https://paygapkit.com/countries/italy/
- Latvia (LV): Draft published. National reporting dates: not confirmed. https://paygapkit.com/countries/latvia/
- Lithuania (LT): Complete law in force. Monthly reporting through Sodra's employer portal from 1 Jan 2027. Sodra computes and publishes hourly pay by sex where a group has at least 8 workers, including at least 4 men and 4 women. https://paygapkit.com/countries/lithuania/
- Luxembourg (LU): Early stage. National reporting dates: not confirmed. https://paygapkit.com/countries/luxembourg/
- Malta (MT): Complete law in force. National reporting dates: not confirmed. https://paygapkit.com/countries/malta/
- Netherlands (NL): Bill in parliament. Per the bill: pay-gap reporting from 1 Jun 2028, using payroll data. https://paygapkit.com/countries/netherlands/
- Poland (PL): Partly transposed. National reporting dates: not confirmed. https://paygapkit.com/countries/poland/
- Portugal (PT): Draft published. National reporting dates: not confirmed. https://paygapkit.com/countries/portugal/
- Romania (RO): Bill in parliament. National reporting dates: not confirmed. https://paygapkit.com/countries/romania/
- Slovakia (SK): Complete law in force. First reports by 7 Jun 2027 from 150+ employees, covering 1 Aug-31 Dec 2026; afterwards by 15 April each year (per Egalis). https://paygapkit.com/countries/slovakia/
- Slovenia (SI): Early stage. National reporting dates: not confirmed. https://paygapkit.com/countries/slovenia/
- Spain (ES): Draft published. National reporting dates: not confirmed. https://paygapkit.com/countries/spain/
- Sweden (SE): Early stage. National reporting dates: not confirmed. https://paygapkit.com/countries/sweden/