Under the EU Pay Transparency Directive baseline, employers with 100 or more workers are within the mandatory gender pay gap reporting framework. Employers with 250 or more workers must first report by 7 June 2027 and then annually. Employers with 150 to 249 workers must first report by 7 June 2027 and then every three years. Employers with 100 to 149 workers must first report by 7 June 2031 and then every three years. Employers with fewer than 100 workers are not subject to a mandatory Directive-level threshold, but Member States may require smaller employers to report under national law and employers may report voluntarily.
Jurisdiction: European Union
The Directive Baseline Starts at 100 Workers
Article 9 creates mandatory reporting tiers based on the employer's number of workers. At EU Directive level, the mandatory framework covers employers with 100 workers or more. The threshold does not mean every covered employer reports on the same date or at the same frequency. Employers are divided into three mandatory groups: 250 or more workers, 150 to 249 workers, and 100 to 149 workers. Employers below 100 workers sit outside the mandatory Directive-level threshold, but that does not automatically mean they will have no reporting duty in every Member State. National implementing law remains important because the Directive expressly allows smaller-employer reporting requirements under national law.
Employers With 250 or More Workers Report Annually
The largest employer group has the earliest and most frequent reporting cycle. Employers with 250 workers or more must provide the Article 9 information by 7 June 2027 and every year thereafter. The information relates to the previous calendar year. This means large employers need a recurring annual reporting process rather than a one-time compliance project. Data definitions, pay-component mapping, worker-category methodology and review controls should be stable enough to reproduce each year while still allowing documented methodology changes where national guidance or organisational structure changes.
Employers With 150 to 249 Workers First Report in 2027
Employers with 150 to 249 workers share the 7 June 2027 first reporting deadline with larger employers, but their recurring frequency is different. Article 9 requires reporting every three years after the first report. The information still relates to the previous calendar year. Employers in this tier should not assume that a three-year cycle reduces the need for preparation. The first deadline arrives at the same time as for employers with 250 or more workers, so systems, data ownership and calculation methods need to be ready for the 2027 reporting event.
Employers With 100 to 149 Workers Have a Later First Deadline
The 100 to 149 worker group has a later starting point. Article 9 requires these employers to provide the reporting information by 7 June 2031 and every three years thereafter. The later date creates additional preparation time, but it does not change the seven metrics required by Article 9. Employers in this tier should use the implementation period to determine how worker counts will be monitored, how pay data will be structured and how categories of workers will be defined. A business close to 150 workers should also plan for the possibility that growth moves it into the earlier reporting tier under the applicable national rules.
Employers Below 100 Workers Need to Check National Law
Article 9 states that Member States must not prevent employers with fewer than 100 workers from providing the reporting information voluntarily. It also states that Member States may require employers below 100 workers to provide information on pay under national law. This is an important qualification. A statement that employers below 100 workers never need to report would be too broad. The Directive sets a minimum EU framework, while Member States can go further. Smaller employers should therefore review the law of each relevant Member State rather than relying only on the Directive threshold.
Worker Count Should Be Treated as a Governance Issue
Employers near a reporting threshold need a reliable way to monitor workforce size. The Directive establishes the threshold categories, but national implementation may clarify how worker numbers are counted at particular dates or periods and how specific employment arrangements are treated. Organisations operating across multiple legal entities or Member States should avoid inventing a single EU-wide counting rule where national legislation has not yet supplied the answer. A practical compliance calendar should identify each employing entity, relevant jurisdiction, workforce count, likely reporting tier and the national source that determines the final scope.
Threshold Analysis Is Only the First Step
Once an employer determines that it falls within Article 9 reporting, it still needs to prepare the underlying seven measures, confirm the relevant reporting period, validate data, consult worker representatives and follow national submission or publication procedures. Employer-size analysis should therefore feed into a broader reporting workplan. Compensation, payroll, HR information systems, legal and employee-relations teams may all hold data or responsibilities needed for the report. Early scoping is especially useful where variable pay, multiple payrolls or inconsistent job classifications make the required calculations more complex.
Frequently Asked Questions
Do employers with 100 workers have to report under the Directive?
Yes, the Directive baseline includes employers with 100 to 149 workers, with the first report due by 7 June 2031 and every three years thereafter.
Do employers with fewer than 100 workers never have to report?
No. They are below the mandatory Directive-level threshold, but Member States may require smaller employers to provide pay information under national law.
Which employers report every year?
Employers with 250 workers or more report annually after the first 7 June 2027 deadline.
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.