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The directive doesn't say how to count workers (people or FTE, part-time, reference date). National law decides: use your usual headcount.

Legal basis

Art. 9(2) Directive (EU) 2023/970
Article text
Employers with 250 workers or more shall, by 7 June 2027 and every year thereafter, provide the information set out in paragraph 1 relating to the previous calendar year.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9(3) Directive (EU) 2023/970
Article text
Employers with 150 to 249 workers shall, by 7 June 2027 and every three years thereafter, provide the information set out in paragraph 1 relating to the previous calendar year.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9(4) Directive (EU) 2023/970
Article text
Employers with 100 to 149 workers shall, by 7 June 2031 and every three years thereafter, provide the information set out in paragraph 1 relating to the previous calendar year.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9(5) Directive (EU) 2023/970
Article text
Member States shall not prevent employers with fewer than 100 workers from providing the information set out in paragraph 1 on a voluntary basis. Member States may, as a matter of national law, require employers with fewer than 100 workers to provide information on pay.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 5(1) Directive (EU) 2023/970
Article text
Applicants for employment shall have the right to receive, from the prospective employer, information about: (a) the initial pay or its range, based on objective, gender-neutral criteria, to be attributed for the position concerned; and (b) where applicable, the relevant provisions of the collective agreement applied by the employer in relation to the position. Such information shall be provided in a manner such as to ensure an informed and transparent negotiation on pay, such as in a published job vacancy notice, prior to the job interview or otherwise.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 6(1) Directive (EU) 2023/970
Article text
Employers shall make easily accessible to their workers the criteria that are used to determine workers’ pay, pay levels and pay progression. Those criteria shall be objective and gender neutral.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 7(1) Directive (EU) 2023/970
Article text
Workers shall have the right to request and receive in writing, in accordance with paragraphs 2 and 4, information on their individual pay level and the average pay levels, broken down by sex, for categories of workers performing the same work as them or work of equal value to theirs.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 10(1) Directive (EU) 2023/970
Article text
Member States shall take appropriate measures to ensure that employers who are subject to pay reporting pursuant to Article 9 conduct, in cooperation with their workers’ representatives, a joint pay assessment where all the following conditions are met: (a) the pay reporting demonstrates a difference in the average pay level between female and male workers of at least 5 % in any category of workers; (b) the employer has not justified such a difference in the average pay level on the basis of objective, gender-neutral criteria; (c) the employer has not remedied such an unjustified difference in the average pay level within six months of the date of submission of the pay reporting.

Source: EUR-Lex, © European Union, https://eur-lex.europa.eu

Art. 9, comma 8, D.Lgs. 96/2026
Article text
Le disposizioni di cui al presente articolo si applicano ai datori di lavoro con almeno cento dipendenti.

Original text in Italian.

Source: Gazzetta Ufficiale della Repubblica Italiana, GU Serie Generale n. 125 del 1 giugno 2026 (codice redazionale 26G00112)

Art. 9, comma 9, D.Lgs. 96/2026
Article text
Per i datori di lavoro che occupano almeno duecentocinquanta dipendenti, i dati sono raccolti entro il 7 giugno 2027 e successivamente ogni anno. Per i datori di lavoro che occupano tra i centocinquanta e i duecentoquarantanove dipendenti, i dati sono raccolti entro il 7 giugno 2027 e successivamente ogni tre anni. Per i datori di lavoro che occupano tra i cento e centoquarantanove dipendenti, i dati sono raccolti entro il 7 giugno 2031 e successivamente ogni tre anni.

Original text in Italian.

Source: Gazzetta Ufficiale della Repubblica Italiana, GU Serie Generale n. 125 del 1 giugno 2026 (codice redazionale 26G00112)

General information, not legal advice. National rules can differ.