The EU Pay Transparency Directive: A Multi-Country Payroll Readiness Playbook
Manage legal entities, payroll data, and national reporting calendars within a single control model.
The EU Pay Transparency Directive (2023/970) establishes a common minimum framework, but the implementation date, reference period, and reporting deadline may differ by country. While one legal entity within a multinational group may be preparing for the 2026 reference year, another entity may be subject to a later reporting timeline.
This guide covers the seven metrics required under Article 9, the payroll data needed, and entity-level scope determination. It explains how to harmonize local pay components within a common data dictionary, schedule employee representative consultation ahead of reporting, and initiate the review process where a gender pay gap of 5% or more is identified.
Separate Reporting Calendars for Each Country
Payroll Data Required for Article 9
Q4 2026 Preparation Plan
From Single-Country to Global Payroll
