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With this in mind, it is worth looking at the current picture across the European region to understand where GPG requirements are already in place, and the employee thresholds that are used to trigger a reporting requirement in each.

this level in their current requirements, the existing,

lower, threshold is expected to continue. Meaning we are going to have an even larger number of different methodologies, definitions and thresholds across the region. Current European GPG Reporting Requirements

Currently has some GPG reporting requirements in place(these may evolve in EU States to comply with the EUPTD) GPG reporting

requirements are expected Limited/No requirements known or anticipated in the short term

In the map abovet, countries have been clustered into three distinct groups 1) Countries who already have GPG requirements in place 2) Countries who have some

related requirements or who are expected to have GPG requirements in place shortly 3) Countries who have no arrangements and who do not appear to have anything in the short term

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GLOBAL PAYROLL MAGAZINE ISSUE 16

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