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2) Countries who have some related requirements or who are expected to have GPG requirements in place shortly: introduced by the EU countries amongst the list below. Announcements in the coming months should be reviewed closely to understand the detail and timing of any new national requirements as the directive requires the first reports to be published by June 7, 2027, based on pay practice for the 2026 calendar year.

The countries in the list below have no current formal GPG reporting requirements although they may already have equality and ‘Equal Pay’ legislation in place. Many are EU member states who will need to comply with the requirements of the EUPTD. Announcements in the coming months should be reviewed closely to understand the detail and timing of any new national requirements as the directive requires the first reports to be published by June 7, 2027, based on pay practice for the 2026 calendar year. The EUPTD introduces a reporting requirement for all employers with 100+ employees, and this should be considered as a starting assumption for the reporting ‘trigger points’ likely to be

Bulgaria

Liechtenstein

Croatia

Malta

Cyprus

Montenegro

Czechia

Netherlands

Estonia

Poland

Greece

Romania

Hungary

Slovakia

Iceland

Slovenia

Latvia

Ukraine

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ISSUE 16 GLOBAL PAYROLL MAGAZINE

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