04:05 EMEA
Country
EU Member?
Notes
Lithuania Yes
Employers with 20+ employees must submit annual gender pay information to their works council or trade union representatives. Employers with 15+ employees must provide some (limited) gender remuneration data to the company’s employee representatives twice per annum. Under the ‘ Equality and Anti-Discrimination Act ’, employers with 50+ employees must conduct an equal pay exercise every two years. Those with 20-49 employees will also need to complete one if requested by employee representatives. The Single Report (‘ Relatorio Unico ’) must be submitted annually by all employers with additional obligations for employers with 50+ employees to prepare and submit a Pay Gap Assessment Plan (‘ Plano de Avaliacao das Diferences Remunatorias ’) where any gap is found to exist. Requirements were established by ‘ Royal Decree 902/2020 ’ which applies to employers with 50+ employees. Under the Discrimination Act (‘ Diskrimineringslagen ’), employers are required to conduct an annual pay survey / salary review (‘ lönekartläggning ’) to check for pay differences between men and women for work of equal value. Employers with 10 or more employees must document the results of that annual survey in writing and employers with 25 or more employees must also prepare equality plans (‘ jämställdhetsplaner ’), which include measures to address any discovered gaps. Since 2020, employers with 100+ employees are generally required to report their GPG every 4 years. Switzerland is expected to align with the EUPTD requirements even though it is not an EU member. All employers in the UK with 250+ employees must conduct and publish a GPG analysis annually. In addition, Employers in Northern Ireland will also need to comply with the EUPTD regulations as transposed into Irish law as a result of the Windsor Framework agreement.
Luxembourg Yes
Norway
No
Portugal
Yes
Spain
Yes
Sweden Yes
Switzerland No
United Kingdom
No
48 I 04:05
GLOBAL PAYROLL MAGAZINE ISSUE 16
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