04:05 Issue 16

1) Countries who already have GPG requirements in place: to align their GPG practices to the EUPTD requirements. As a result, changes are likely to be announced (around methodology, reporting requirements and employee The list below provides an overview of the countries in Europe who currently have a GPG reporting requirement in place and the threshold employee

numbers that would trigger the requirement to report in each case. This list is accurate for mid- September 2025, but please be aware that EU countries will need

thresholds), although the current thresholds can be expected to continue where that ‘trigger’ is already below 100 employees.

Country EU

Notes

Member?

Andorra No

Some requirements for all employers since 2024 to report their GPG under ‘ The Wage Gap Registry ’. Under the ‘ Equal Treatment Act ’ employers with 150+ employees have some reporting requirements. Since 2012 employers with 50+ employees must carry out a biennial analysis. Employers with 35+ employees (and who meet certain other criteria), must prepare ‘ wage statistik ’ annually. Under the ’ Finnish Equality Act ,’ employers with 30+ employees must prepare a gender equality plan every two years which includes information on pay differentials. Employers with 50+ employees must calculate and publish their ‘ Gender Equality Index ’ annually. Under the ‘ Transparency in Wage Structures Act’ (EntgTranspG) , employers with 500+ employees must prepare a management report which includes information on equal pay every 5 years where the company is covered by a collective bargaining agreement or if not, every 3 years. The ‘ Gender Pay Gap Information Act ’ of 2021 sets the GPG reporting requirement which applies to any employer with 50+ employees. ‘ Law 162/2021 ’ amended the ‘ Equal Opportunity Code ’ and requires all employers with 50+ employees to prepare a report on gender equality every two years, which includes some pay analysis

Austria Yes

Belgium Yes

Denmark Yes

Finland Yes

France Yes

Germany Yes

Ireland Yes

Italy

Yes

04:05 I 47

ISSUE 16 GLOBAL PAYROLL MAGAZINE

Made with FlippingBook - Share PDF online