At 100 workers, an employer enters the size band that is subject to mandatory gender pay gap reporting under Article 9 of the EU Pay Transparency Directive. Employers with 100 to 149 workers must first provide the required Article 9 information by 7 June 2031 and then every three years, based on the previous calendar year's information. Reaching 100 workers does not activate the rest of the Directive for the first time. Recruitment transparency, worker information rights, equal-pay requirements and other duties can already apply below that threshold.
Jurisdiction: European Union
The 100-Worker Threshold Adds Mandatory Article 9 Reporting
The most important change at 100 workers is that the employer moves into the Directive's mandatory gender pay gap reporting population. Article 9 creates a staged system based on employer size. The 100 to 149 worker group has the latest start date, but it is still a mandatory reporting group under the Directive. Employers approaching this threshold should therefore treat it as a compliance planning event. The organisation needs to understand which legal entity is the reporting employer, which workers are counted and what data must be available when its first reporting cycle arrives.
Employers With 100 to 149 Workers First Report in 2031
Article 9 provides that employers with 100 to 149 workers must provide the specified gender pay gap information by 7 June 2031 and every three years thereafter. The information relates to the previous calendar year. The later start date recognises the smaller size of this employer group, but it does not reduce the required reporting concepts to a simplified single figure. Employers in this band still need the Article 9 measures, including overall and median gaps, variable-pay information, pay quartiles and category-of-worker pay gaps.
The Rest of the Directive Does Not Wait for Worker Number 100
An employer should not describe its 100th worker as the date on which pay transparency begins. The Directive's applicant rights, worker information rights and equal-pay framework are conceptually separate from the Article 9 reporting timetable. A business that grows from 90 to 100 workers should already have been reviewing recruitment pay information, salary-history practices, pay-setting criteria and procedures for worker information requests. Crossing the threshold adds a new recurring reporting obligation to that existing compliance framework rather than replacing a previous period of complete exemption.
Data Preparation Should Start Before the Threshold Is Crossed
A company that expects to grow beyond 100 workers should not wait until the first reporting year to organise compensation data. Article 9 reporting depends on consistent information about pay, variable or complementary components, worker categories and gender. If job architecture is informal or worker categories have never been tested, the organisation may need significant preparation before it can produce explainable figures. A threshold-monitoring process should therefore sit alongside workforce planning so HR and compensation teams receive advance warning when the employer is likely to enter the 100 to 149 band.
Confirm How Workers Are Counted Under National Implementation
The Directive establishes the size bands, but employers should verify how the applicable Member State counts workers for reporting purposes and how the rule applies to their legal structure. Questions can arise around part-time workers, temporary arrangements, employees who join or leave during a reference period, multiple establishments and group companies. The safest approach is to document the national counting rule rather than borrowing a method from another reporting regime. A multinational group may need different operational instructions by jurisdiction even when its overall EU policy uses the same 100, 150 and 250 worker concepts.
National Law Can Still Go Beyond the EU Minimum
The Directive sets minimum requirements and expressly permits Member States to require employers with fewer than 100 workers to provide pay information. That means the 100-worker line should not be assumed to be the lowest reporting threshold in every country. An employer crossing 100 workers should check both the Directive-level timetable and any national regime already applicable to it. The compliance record should identify the legal basis, reporting authority, reporting frequency, first due date and any additional metrics required locally so the organisation does not confuse the EU minimum with the complete national obligation.
Frequently Asked Questions
What is the first reporting date for employers with 100 to 149 workers?
Under Article 9, the first Directive-level reporting date for employers with 100 to 149 workers is 7 June 2031, followed by reporting every three years.
Does the whole Directive start only when an employer reaches 100 workers?
No. The 100-worker threshold is a reporting threshold. Other transparency and equal-pay obligations can apply before that point.
Can national law require reporting below 100 workers?
Yes. Article 9 permits Member States to require employers with fewer than 100 workers to provide pay information under national law.
Related Guides
Official Sources
Requirements and practices differ by jurisdiction and organisation. Check current local law, official guidance and professional advice for a specific situation.