PayAuditPay transparency by country
Where each EU member state stands on Directive (EU) 2023/970, with the evidence grade of our research, as of October 10, 2026. Reporting dates follow the directive unless a national rule was read on the primary text.
| Country | Status | Evidence | First report, 150+ workers |
|---|---|---|---|
| Austria | Not transposed | B: secondary sources | June 7, 2027 |
| Belgium | Draft law | B: secondary sources | June 7, 2027 |
| Bulgaria | Draft law | B: secondary sources | June 7, 2027 |
| Croatia | Not transposed | B: secondary sources | June 7, 2027 |
| Cyprus | Draft law | B: secondary sources | June 7, 2027 |
| Czechia | Draft law | B: secondary sources | June 7, 2027 |
| Denmark | Draft law | B: secondary sources | June 7, 2027 |
| Estonia | Partly transposed | F: read on the primary source | June 7, 2027 |
| Finland | Draft law | B: secondary sources | June 7, 2027 |
| France | Draft law | F: read on the primary source | June 7, 2027 |
| Germany | Not transposed | B: secondary sources | June 7, 2027 |
| Greece | Transposed | F: read on the primary source | June 7, 2027 |
| Hungary | Not transposed | B: secondary sources | June 7, 2027 |
| Ireland | Not transposed | B: secondary sources | June 7, 2027 |
| Italy | Transposed | F: read on the primary source | June 7, 2027 |
| Latvia | Draft law | B: secondary sources | June 7, 2027 |
| Lithuania | Transposed | B: secondary sources | June 7, 2027 |
| Luxembourg | Not transposed | B: secondary sources | June 7, 2027 |
| Malta | Transposed | F: read on the primary source | June 7, 2027 |
| Netherlands | Draft law | B: secondary sources | June 7, 2027 |
| Poland | Partly transposed | B: secondary sources | June 7, 2027 |
| Portugal | Draft law | B: secondary sources | June 7, 2027 |
| Romania | Draft law | B: secondary sources | June 7, 2027 |
| Slovakia | Transposed | B: secondary sources | June 7, 2027 |
| Slovenia | Not transposed | B: secondary sources | June 7, 2027 |
| Spain | Draft law | B: secondary sources | June 7, 2027 |
| Sweden | Draft law | B: secondary sources | June 7, 2027 |
Transposition moves quickly. This page reflects our research as of October 10, 2026 and is not legal advice.