{ "_meta": { "dataset_id": "pay-transparency", "schema_version": "1.0", "generated_at": "2026-07-02T21:11:06+00:00", "generated_by": "cite_extract.py", "record_count": 21, "publisher": { "name": "Whichapp", "url": "https://whichapp.site", "contact": "https://whichapp.site/about/" }, "license": "CC-BY-4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Whichapp — https://whichapp.site/cite/citation/", "canonical_url": "https://whichapp.site/data/api/datasets/pay-transparency.json", "description": "Pay-transparency directive obligations per country." }, "records": [ { "record_id": "pay-transparency-gb-2026", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "effective_from": "2017-04-06", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.legislation.gov.uk/uksi/2017/172/contents", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || As of 19 April 2026, the United Kingdom's mandatory pay transparency obligations are limited to gender pay gap reporting for employers with 250 or more employees. Unlike the EU, the UK has not enacted legislation requiring pre-employment pay range disclosure in job advertisements or to candidates. The existing law is The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, which applies to Great Britain.", "change_log_id": "chg-extract-2026-04-19", "data": { "pay_transparency_law": { "value": "The Equality Act 2010 (Gender Pay Gap Information) Regulations 2017", "unit": null, "source_url": "https://www.legislation.gov.uk/uksi/2017/172/contents", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "pay_range_disclosure_required": { "value": false, "unit": null, "source_url": "https://www.acas.org.uk/recruiting-staff/job-adverts", "source_type": "government", "effective_from": null, "confidence": "high", "note": "While not legally required, government-backed bodies like Acas recommend including salary details in job adverts as good practice. A government-backed pilot scheme to encourage voluntary salary disclosure was launched in 2022, but this has not resulted in mandatory legislation as of April 2026." }, "pay_range_in_job_ads": { "value": false, "unit": null, "source_url": "https://www.acas.org.uk/recruiting-staff/job-adverts", "source_type": "government", "effective_from": null, "confidence": "high", "note": "There is no legal obligation for employers in the UK to include salary ranges in job advertisements. It is considered good practice." }, "pay_equity_reporting_required": { "value": true, "unit": null, "source_url": "https://www.legislation.gov.uk/uksi/2017/172/regulation/2", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high", "note": "This requirement pertains to reporting on the gender pay gap, which is the difference in the average earnings of men and women, not a like-for-like 'equal pay' audit." }, "reporting_threshold_employees": { "value": 250, "unit": "employees", "source_url": "https://www.legislation.gov.uk/uksi/2017/172/regulation/2", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "reporting_frequency": { "value": "Annual", "unit": null, "source_url": "https://www.legislation.gov.uk/uksi/2017/172/regulation/2", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "reporting_deadline": { "value": "For private and voluntary sector employers: on or before 4 April each year (based on a snapshot date of 5 April of the previous year). For public sector employers: on or before 30 March each year (based on a snapshot date of 31 March of the previous year).", "unit": null, "source_url": "https://www.gov.uk/guidance/gender-pay-gap-reporting-overview", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "penalty_for_non_compliance": { "value": "The Equality and Human Rights Commission (EHRC) is responsible for enforcement. The EHRC can open a formal investigation, leading to an unlawful act notice. If an employer still fails to comply, the EHRC can seek a court order. Failure to comply with a court order is a criminal offence and can result in an unlimited fine.", "unit": null, "source_url": "https://www.equalityhumanrights.com/en/our-work/gender-pay-gap-reporting/how-we-enforce-gender-pay-gap-regulations", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "effective_from": { "value": "2017-04-06", "unit": null, "source_url": "https://www.legislation.gov.uk/uksi/2017/172/regulation/1", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "pay-transparency-us-2026", "jurisdiction": "US", "jurisdiction_name": "United States", "effective_from": "2024-09-15", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.eeoc.gov/data/eeo-1-data-collection", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored 'Title VII' framing was misleading and pay_equity_reporting=True is wrong federally (EEO-1 Component 2 is dormant). Transparency is a state-level patchwork; some states (CA, 100+) require state pay-data reports. SOURCE: https://www.jacksonlewis.com/insights/2026-employee-data-reporting-requirements-are-employers-ready | QUOTE: \"Currently, Component 2 pay data is not being collected federally as part of EEO-1 reporting for 2026.\" || The United States does not have a federal law requiring salary range disclosure in job advertisements; this is mandated by a growing number of state and local laws (e.g., California, New York, Colorado, Washington). The federal pay equity reporting requirement refers to the reinstated EEO-1 Component 2 data collection by the Equal Employment Opportunity Commission (EEOC). This requires covered employers to submit aggregated employee pay data, categorized by job category, race/ethnicity, and sex. Unlike UK-style gender pay gap reporting, this data is submitted confidentially to the EEOC for enforcement and research purposes and is not published by the employer.", "change_log_id": "chg-extract-2026-04-19", "data": { "pay_transparency_law": { "value": "No single federal pay-transparency statute; federal equal pay via the Equal Pay Act 1963 + Title VII (1964). Pay-range-in-ads / on-request is required only by STATE laws (Colorado, California, New York, Washington, Illinois, etc.).", "unit": null, "source_url": "https://www.eeoc.gov/statutes/title-vii-civil-rights-act-1964", "source_type": "government", "effective_from": "1964-07-02", "confidence": "high" }, "pay_range_disclosure_required": { "value": false, "unit": null, "source_url": "https://www.dol.gov/agencies/wb/pay-transparency", "source_type": "government", "effective_from": null, "confidence": "high" }, "pay_range_in_job_ads": { "value": false, "unit": null, "source_url": "https://www.dol.gov/agencies/wb/pay-transparency", "source_type": "government", "effective_from": null, "confidence": "high" }, "pay_equity_reporting_required": { "value": false, "unit": null, "source_url": "https://www.eeoc.gov/data/eeo-1-data-collection", "source_type": "government", "effective_from": "2024-09-15", "confidence": "high" }, "reporting_threshold_employees": { "value": 100, "unit": "employees", "source_url": "https://www.eeoc.gov/data/eeo-1-data-collection/eeo-1-who-must-file", "source_type": "government", "effective_from": "2024-09-15", "confidence": "high" }, "reporting_frequency": { "value": "Annual", "unit": null, "source_url": "https://www.eeoc.gov/data/eeo-1-data-collection", "source_type": "government", "effective_from": "2024-09-15", "confidence": "high" }, "reporting_deadline": { "value": "2026-05-16", "unit": null, "source_url": "https://www.eeoc.gov/newsroom/eeoc-announces-opening-2025-eeo-1-component-1-and-component-2-data-collection", "source_type": "government", "effective_from": "2026-01-30", "confidence": "high" }, "penalty_for_non_compliance": { "value": "The EEOC may obtain a court order to compel an employer to file. Failure to comply with the court order can result in the employer being held in contempt of court.", "unit": null, "source_url": "https://www.ecfr.gov/current/title-29/subtitle-B/chapter-XIV/part-1602/subpart-B/section-1602.13", "source_type": "government", "effective_from": "1966-01-01", "confidence": "high" } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "pay-transparency-de-2026", "jurisdiction": "DE", "jurisdiction_name": "Germany", "effective_from": "2026-06-07", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || As of 19 April 2026, Germany is in the final phase of transposing the EU Pay Transparency Directive (2023/970) into national law, with a deadline of 7 June 2026. The new rules will significantly amend the existing Pay Transparency Act (EntgTranspG). Key changes include: 1) Proactive Pay Information: Employers must provide job applicants with the initial pay level or range before the interview. While not strictly required to be in the job advertisement itself, it must be provided proactively. 2) Reporting Threshold: The threshold for mandatory pay gap reporting is lowered from 500+ employees under the old law to 150+ employees. The first report for companies with 150+ employees is due by 7 June 2027, covering the 2026 calendar year. The threshold will further decrease to 100+ employees from 2031. 3) Joint Pay Assessment: If a report reveals a gender pay gap of more than 5% that cannot be justified by objective, gender-neutral factors, employers will be required to conduct a joint pay assessment in cooperation with employee representatives. 4) Penalties: The new law will introduce meaningful penalties for non-compliance, a key weakness of the previous legislation.", "change_log_id": "chg-extract-2026-04-19", "data": { "effective_from": { "value": "2017-07-06", "source_url": "https://www.gesetze-im-internet.de/englisch_entgtranspg/", "confidence": "high", "note": "Pay Transparency Act (EntgTranspG) in force since 6 July 2017; EU Directive 2023/970 amendments take effect 7 June 2026." }, "pay_transparency_law": { "value": "Pay Transparency Act (Entgelttransparenzgesetz - EntgTranspG), as amended by the national law transposing EU Directive 2023/970.", "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "pay_range_disclosure_required": { "value": true, "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "pay_range_in_job_ads": { "value": false, "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "pay_equity_reporting_required": { "value": true, "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "reporting_threshold_employees": { "value": 150, "unit": "employees", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "reporting_frequency": { "value": "Annual for employers with 250+ employees; triennial for employers with 150-249 employees.", "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "reporting_deadline": { "value": "2027-06-07", "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "high" }, "penalty_for_non_compliance": { "value": "Effective, proportionate, and dissuasive penalties, including fines, must be introduced. The specific amounts will be defined in the German implementing legislation.", "unit": null, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-06-07", "confidence": "medium" } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "pay-transparency-ca-2026", "jurisdiction": "CA", "jurisdiction_name": "Canada", "effective_from": "2021-08-31", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.payequitychrc.ca/en/pay-equity-act-and-regulations", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || Employment law in Canada is jurisdictionally complex, with rules set at both the federal and provincial/territorial levels. Federal Pay Equity Act applies to federally regulated employers with 10+ employees. British Columbia requires salary ranges in job postings since Nov 1, 2023, with phased-in reporting. Ontario requires salary ranges in job postings effective Jan 1, 2025. PEI, Newfoundland and Labrador, Nova Scotia have also enacted pay transparency legislation. Quebec has long-standing pay equity legislation focused on internal pay equity plans.", "change_log_id": "chg-extract-2026-04-19", "data": { "effective_from": { "value": "2021-08-31", "source_url": "https://www.canada.ca/en/services/jobs/workplace/human-rights/overview-pay-equity-act.html", "confidence": "high", "note": "Federal Pay Equity Act came into force 31 August 2021; provincial pay-transparency laws have their own dates." }, "pay_transparency_law": { "value": "Federal Pay Equity Act; Provincial laws including British Columbia's Pay Transparency Act, Ontario's Working for Workers Four Act, 2024, and others.", "source_url": "https://www.payequitychrc.ca/en/pay-equity-act-and-regulations", "source_type": "government", "effective_from": "2021-08-31", "confidence": "high" }, "pay_range_disclosure_required": { "value": true, "source_url": "https://www2.gov.bc.ca/gov/content/gender-equity/pay-transparency", "source_type": "government", "effective_from": "2023-11-01", "confidence": "high" }, "pay_range_in_job_ads": { "value": true, "source_url": "https://news.ontario.ca/en/release/1004324/ontario-passes-new-legislation-to-support-workers", "source_type": "government", "effective_from": "2025-01-01", "confidence": "high" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://laws-lois.justice.gc.ca/eng/acts/P-7.05/page-1.html#h-103497", "source_type": "government", "effective_from": "2021-08-31", "confidence": "high" }, "reporting_threshold_employees": { "value": 10, "unit": "employees", "source_url": "https://www.payequitychrc.ca/en/publications/who-needs-comply-pay-equity-act", "source_type": "government", "effective_from": "2021-08-31", "confidence": "high" }, "reporting_frequency": { "value": "Annual", "source_url": "https://www2.gov.bc.ca/gov/content/gender-equity/pay-transparency/reporting", "source_type": "government", "effective_from": "2024-11-01", "confidence": "high" }, "reporting_deadline": { "value": "Varies by jurisdiction. E.g., November 1 in British Columbia; annually on the anniversary of the pay equity plan for federal employers.", "source_url": "https://www2.gov.bc.ca/gov/content/gender-equity/pay-transparency/reporting", "source_type": "government", "effective_from": "2024-11-01", "confidence": "high" }, "penalty_for_non_compliance": { "value": "Varies by jurisdiction. Federally, administrative monetary penalties can be up to CAD 30,000 for smaller employers and up to CAD 50,000 for larger employers. Provinces may issue compliance orders and administrative penalties.", "unit": "CAD", "source_url": "https://laws-lois.justice.gc.ca/eng/acts/P-7.05/page-5.html#h-103713", "source_type": "government", "effective_from": "2021-08-31", "confidence": "high" } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "pay-transparency-au-2026", "jurisdiction": "AU", "jurisdiction_name": "Australia", "effective_from": "2024-02-27", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.legislation.gov.au/Details/C2023A00012", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || The most significant recent change in Australia is the public disclosure of individual employers' gender pay gaps by the Workplace Gender Equality Agency (WGEA), which began on 27 February 2024. Previously, only aggregated, industry-level data was published. Additionally, as of 7 June 2023, pay secrecy clauses in employment contracts are banned, giving employees a workplace right to disclose their remuneration.", "change_log_id": "chg-extract-2026-04-19", "data": { "effective_from": { "value": "2023-04-11", "source_url": "https://www.legislation.gov.au/Details/C2023A00012", "confidence": "high", "note": "Closing the Gender Pay Gap Amendment Act received assent 11 April 2023; WGEA first published employer-level gender pay gaps on 27 February 2024." }, "pay_transparency_law": { "value": "Workplace Gender Equality Act 2012, as amended by the Workplace Gender Equality Amendment (Closing the Gender Pay Gap) Act 2023", "unit": null, "source_url": "https://www.legislation.gov.au/Details/C2023A00012", "source_type": "government", "effective_from": "2023-04-11", "confidence": "high" }, "pay_range_disclosure_required": { "value": false, "unit": null, "source_url": "https://www.fairwork.gov.au/pay-and-wages/pay-secrecy", "source_type": "government", "effective_from": "2023-06-07", "confidence": "high", "note": "While employers are not required to proactively disclose pay ranges, the Fair Work Act 2009 was amended to ban pay secrecy clauses. This gives employees the right to share (or not share) information about their remuneration. This applies to all employment contracts entered into on or after 7 June 2023." }, "pay_range_in_job_ads": { "value": false, "unit": null, "source_url": "https://www.wgea.gov.au/pay-and-gender/pay-transparency", "source_type": "government", "effective_from": null, "confidence": "high", "note": "There is no federal legal requirement for employers in Australia to include salary ranges in job advertisements." }, "pay_equity_reporting_required": { "value": true, "unit": null, "source_url": "https://www.wgea.gov.au/reporting/who-needs-to-report", "source_type": "government", "effective_from": "2012-12-01", "confidence": "high", "note": "Relevant employers must submit an annual report to the Workplace Gender Equality Agency (WGEA) with data on six gender equality indicators." }, "reporting_threshold_employees": { "value": 100, "unit": "employees", "source_url": "https://www.wgea.gov.au/reporting/who-needs-to-report", "source_type": "government", "effective_from": "2012-12-01", "confidence": "high", "note": "Private sector employers, including companies and incorporated associations, with 100 or more employees in their total corporate structure must report." }, "reporting_frequency": { "value": "Annual", "unit": null, "source_url": "https://www.wgea.gov.au/reporting/the-wgea-reporting-process", "source_type": "government", "effective_from": "2012-12-01", "confidence": "high" }, "reporting_deadline": { "value": "31 May", "unit": null, "source_url": "https://www.wgea.gov.au/reporting/the-wgea-reporting-process", "source_type": "government", "effective_from": "2012-12-01", "confidence": "high", "note": "The annual reporting period is from 1 April to 31 March. The submission period is from 1 April to 31 May." }, "penalty_for_non_compliance": { "value": "Non-compliant employers can be publicly named by WGEA. They may also not be eligible to tender for contracts under the Commonwealth procurement framework and may not be eligible for certain Commonwealth grants or other financial assistance.", "unit": null, "source_url": "https://www.wgea.gov.au/reporting/non-compliance", "source_type": "government", "effective_from": "2012-12-01", "confidence": "high" } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "pay-transparency-fr-2026", "jurisdiction": "FR", "jurisdiction_name": "France", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '(transposed)' was wrong; France has only a draft. Current in-force law is the Index de l'egalite professionnelle (50+). SOURCE: https://leglobal.law/2026/05/27/european-union-pay-transparency-directive-europe-nears-the-deadline-but-most-member-states-are-not-ready/ | QUOTE: \"Many others remain at draft stage or have yet to publish any legislation at all.\" || France requires companies with 50+ employees to publish an annual gender equality index (Index Égalité Professionnelle) scoring 0–100. Companies scoring below 75 must set targets; below 85 must reach 75 within 3 years. EU Directive transposition adds job applicant pay range disclosure requirement effective June 2026.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2019-01-08", "source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000037367660", "confidence": "high", "note": "Index de l'egalite professionnelle mandatory publication established by Decret 2019-15 of 8 January 2019; EU Directive 2023/970 transposition still pending." }, "pay_transparency_law": { "value": "Index de l'egalite professionnelle (Loi Avenir professionnel 2018) + Loi Rixain 2021; EU Directive 2023/970 transposition PENDING (draft bill only as of June 2026).", "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": true, "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 50, "unit": "employees", "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Annual (index égalité professionnelle)", "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "March 1 each year", "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Up to 1% of payroll for failure to publish gender equality index", "source_url": "https://www.legifrance.gouv.fr/loi/id/JORFTEXT000037367660", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-nl-2026", "jurisdiction": "NL", "jurisdiction_name": "Netherlands", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '(transposed)' wrong and the disclosure/reporting flags were True but NOTHING is in force yet - set both False until the 2027 implementation. SOURCE: https://synd.io/eu-pay-transparency-directive-transposition-tracker/ | QUOTE: \"The Dutch legislation will likely not go into effect until 1 January 2027 ... obligations are expected to apply starting 1 January 2027.\" || Netherlands currently has equal treatment legislation but no mandatory pay range disclosure. EU Directive transposition due June 2026 will require proactive pay information to job applicants and gender pay gap reporting for employers 100+.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "Existing equal-treatment / equal-pay legislation; EU Directive 2023/970 transposition PENDING (implementation targeted 1 January 2027).", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 250, "unit": "employees", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Triennial (100–249 emp); Annual (250+)", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "June 2027 (first report under new rules)", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Effective, proportionate, dissuasive penalties under Dutch implementing legislation", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-es-2026", "jurisdiction": "ES", "jurisdiction_name": "Spain", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] RD 902/2020 requires pay registers/audits but does NOT mandate pay ranges in job ads (that is a future directive obligation). SOURCE: https://knowledge.dlapiper.com/dlapiperknowledge/globalemploymentlatestdevelopments/2026/Spain-moves-to-strengthen-pay-transparency-and-implement-EU-Gender-Pay-Transparency-Directive | QUOTE: \"Spain's Ministry of Labour ... has launched a public consultation on a draft Royal Decree ... open from 24 April to 8 May 2026.\" || Spain requires all companies to maintain a salary register (registro retributivo) showing average pay by job category, sex, and pay component, effective April 2021. Companies with 50+ employees must include salary ranges in job offers. Annual pay audit mandatory for 50+ employees.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2021-04-14", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "confidence": "high", "note": "Royal Decree 902/2020 (pay registers/audits) entered into force 14 April 2021, six months after publication; EU Directive 2023/970 transposition pending." }, "pay_transparency_law": { "value": "Royal Decree 902/2020 on equal pay and pay transparency (pay registers / audits, 50+); EU Directive 2023/970 transposition PENDING (public consultation stage, 2026).", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": true, "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 50, "unit": "employees", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Annual", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "Within 3 months of year end", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Fines under LISOS: serious infringements €625–€6,250; very serious €6,251–€187,515", "source_url": "https://www.boe.es/eli/es/rd/2020/10/13/902", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-it-2026", "jurisdiction": "IT", "jurisdiction_name": "Italy", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Italy is a first-mover transposer; job ads must now include pay information. SOURCE: https://www.littler.com/news-analysis/asap/italy-implements-eu-pay-transparency-directive-guide-final-decree | QUOTE: \"Italy has formally implemented the EU Pay Transparency Directive ... with the publication of Legislative Decree No. 96 of 7 May 2026 ... enters into force on June 7, 2026.\" || Italy requires companies with 50+ employees to file a biennial gender equality report (Rapporto sulla situazione del personale). From 2022, companies with 50+ employees can obtain a Gender Equality Certification. EU Directive transposition will add salary range disclosure.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2026-06-07", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "confidence": "high", "note": "Legislative Decree 96/2026 transposing EU Directive 2023/970 in force 7 June 2026; job ads must now include pay information." }, "pay_transparency_law": { "value": "Legislative Decree 96/2026 transposing EU Pay Transparency Directive 2023/970, in force 7 June 2026; builds on the Code of Equal Opportunities (D.Lgs 198/2006) and gender-equality certification (Law 162/2021).", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": true, "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 50, "unit": "employees", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Biennial", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "Every 2 years, filed with Ministry of Labour", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Suspension of company benefits/grants; reputational disclosure", "source_url": "https://www.lavoro.gov.it/temi-e-priorita/pari-opportunita/focus-on/Certificazione-della-parita-di-genere/Pagine/Rapporto-periodico-sulla-situazione-del-personale.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-br-2026", "jurisdiction": "BR", "jurisdiction_name": "Brazil", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || Brazil's Law 14.611/2023 (effective 2024) requires companies with 100+ employees to publish salary transparency reports twice yearly. Reports must show average pay by occupation grouped by sex, race/ethnicity, and age. No mandatory pay range in job ads.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2023-07-04", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "confidence": "high", "note": "Law 14.611/2023 sanctioned 3 July 2023, in force 4 July 2023; employers with 100+ staff publish half-yearly pay-transparency reports (regulated by Decree 11.795/2023)." }, "pay_transparency_law": { "value": "Law 14.611/2023 on equal pay between men and women", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 100, "unit": "employees", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Biannual (March and September)", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "March 31 and September 30", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Fine up to 3% of payroll, capped at BRL 100,572.39 per infraction", "source_url": "https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2023/lei/l14611.htm", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-mx-2026", "jurisdiction": "MX", "jurisdiction_name": "Mexico", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored 'NOM-035-STPS-2018' is wrong - that governs psychosocial risk, not pay. Mexico has no general pay-transparency law in force. SOURCE: https://www.ibanet.org/Mexico-new-pay-transparency-era | QUOTE: \"On December 16, 2024, Article 86 of the Federal Labor Law was amended to explicitly state that measures shall be promoted to eradicate unequal pay practices.\" || Mexico has no general national pay transparency or salary range disclosure law. NOM-035 covers psychosocial risks. Some large companies voluntarily disclose pay equity data. Legislative proposals exist but have not been enacted as of May 2026.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "Federal Labor Law Art. 86 equal-pay principle (amended December 2024) + Constitution Art. 123; no general pay-transparency law in force (several bills pending).", "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": null, "unit": "employees", "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": null, "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": null, "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": null, "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5541828&fecha=23/10/2018", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-ph-2026", "jurisdiction": "PH", "jurisdiction_name": "Philippines", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.dole.gov.ph", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || The Philippines has no national pay transparency or salary range disclosure law. The Magna Carta of Women (RA 9710) prohibits pay discrimination but does not mandate reporting. Some companies voluntarily publish pay ranges.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "No general pay transparency law", "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": null, "unit": "employees", "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": null, "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": null, "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": null, "source_url": "https://www.dole.gov.ph", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-in-2026", "jurisdiction": "IN", "jurisdiction_name": "India", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || India's Code on Wages 2019 prohibits pay discrimination on grounds of gender but does not require salary range disclosure or gender pay gap reporting. No mandatory transparency reporting regime exists at national level.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "Equal Remuneration Act 1976 (replaced by Code on Wages 2019)", "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": null, "unit": "employees", "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": null, "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": null, "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": null, "source_url": "https://labour.gov.in/sites/default/files/TheCodeonWagesBill2019_0.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-sg-2026", "jurisdiction": "SG", "jurisdiction_name": "Singapore", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || Singapore operates under the Fair Consideration Framework and Tripartite Guidelines rather than statutory pay transparency mandates. As of May 2026, there is no legal requirement to disclose salary ranges in job ads or publish gender pay gap reports, though the government encourages fair and merit-based pay practices.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "Fair Consideration Framework (FCF); Tripartite Guidelines on Fair Employment Practices", "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": null, "unit": "employees", "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": null, "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": null, "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": null, "source_url": "https://www.mom.gov.sg/employment-practices/fair-employment-practices", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-jp-2026", "jurisdiction": "JP", "jurisdiction_name": "Japan", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Gender-pay-gap disclosure threshold dropped from 301+ to 101+ effective 1 April 2026 (now in force). SOURCE: https://www.mercer.com/insights/law-and-policy/japan-to-introduce-gender-pay-disclosures-for-certain-companies/ | QUOTE: \"effective April 1, 2026, companies with 101 or more regular employees must publicly report their gender pay gap.\" || Japan requires companies with 301+ employees to disclose their gender pay gap ratio annually since June 2022 (Ministerial Ordinance amendment). Disclosure is published on the Ministry of Health, Labour and Welfare database. No mandatory salary range in job ads.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2022-07-08", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "confidence": "high", "note": "Gender pay gap disclosure obligation in force 8 July 2022 for employers with 301+ employees; threshold lowered to 101+ from 1 April 2026." }, "pay_transparency_law": { "value": "Act for Promotion of Women's Participation and Advancement in the Workplace (2015, amended 2022)", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 101, "unit": "employees", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Annual", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "July 1 each year", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Fines up to JPY 200,000 for non-disclosure", "source_url": "https://www.gender.go.jp/policy/mieruka/company/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-nz-2026", "jurisdiction": "NZ", "jurisdiction_name": "New Zealand", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || New Zealand has no mandatory pay transparency or gender pay gap reporting law as of May 2026. The Equal Pay Act prohibits pay discrimination. The government publishes voluntary guidance but there is no statutory disclosure requirement.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "Equal Pay Act 1972 (amended 2020); Employment Relations Act 2000", "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": null, "unit": "employees", "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": null, "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": null, "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": null, "source_url": "https://www.legislation.govt.nz/act/public/1972/0118/latest/whole.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-ie-2026", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '(transposed)' wrong; current law is the GPG Information Act 2021. Individual pay-range disclosure-on-request is not yet in force (directive pending). SOURCE: https://www.accountancyireland.ie/2025/09/05/gender-pay-gap-reporting-tightens-in-2025/content.html | QUOTE: \"the ... Regulations 2025 took effect from 31 May 2025, expanding the ... threshold for reporting obligations from 150 to 50 employees.\" || Ireland's Gender Pay Gap Information Act 2021 requires companies with 150+ employees (phased: 250+ from 2022, 150+ from 2024) to publish annual gender pay gap reports. EU Directive transposition will add pay range disclosure for job applicants effective June 2026.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2022-05-31", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "confidence": "high", "note": "Gender pay gap reporting obligation took effect 31 May 2022 (250+ employees); threshold lowered to 150+ in 2024 and 50+ from 31 May 2025." }, "pay_transparency_law": { "value": "Gender Pay Gap Information Act 2021 (reporting threshold lowered to 50+ from 31 May 2025); EU Directive 2023/970 transposition PENDING.", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 150, "unit": "employees", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Annual", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "December each year", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Enforcement by Irish Human Rights and Equality Commission; civil action rights", "source_url": "https://www.ihrec.ie/our-work/gender-pay-gap/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-se-2026", "jurisdiction": "SE", "jurisdiction_name": "Sweden", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] The Discrimination Act requires an internal annual pay survey, not individual disclosure-on-request - set range_disclosure False. SOURCE: https://ogletree.com/insights-resources/blog-posts/swedens-plan-to-integrate-eu-pay-transparency-directive-into-discrimination-act-faces-uncertainty/ | QUOTE: \"On 26 March 2026, the Swedish government announced that it does not currently intend to submit a bill to the Riksdag and will instead seek a postponement.\" || Sweden has one of the most rigorous pay transparency frameworks. The Discrimination Act requires ALL employers with 10+ employees to conduct an annual salary mapping (lönekarttläggning) identifying unjustified gender pay gaps. Employers with 25+ must produce written documentation. EU Directive transposition adds proactive pay disclosure to job applicants.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2009-01-01", "source_url": "https://www.do.se/choose-language/english/discrimination-act-2008567", "confidence": "high", "note": "Discrimination Act (2008:567), which mandates the annual equal-pay survey (lonekartlaggning), in force 1 January 2009; EU Directive 2023/970 transposition pending." }, "pay_transparency_law": { "value": "Discrimination Act (2008:567) - annual equal-pay survey (lonekartlaggning); EU Directive 2023/970 transposition PENDING (Sweden announced 26 Mar 2026 it would seek a postponement).", "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 10, "unit": "employees", "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Annual salary survey; triennial pay equity audit", "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "31 January (salary survey)", "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Discrimination Ombudsman (DO) can order corrective measures; fines", "source_url": "https://www.do.se/om-diskriminering/vad-sager-lagen/diskrimineringslagen/aktiva-atgarder/lonekarttlaggning/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-pl-2026", "jurisdiction": "PL", "jurisdiction_name": "Poland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "notes": "[2026-06-06 reconciliation | corrected | confidence=high] Stored '(transposed)' wrong; only partial transposition (candidate disclosure) in force. Gender-pay-gap reporting not yet in force - set False. Range-in-ads remains False. SOURCE: https://www.paygap.com/articles/polands-first-step-toward-pay-transparency | QUOTE: \"Poland stopped short of mandating that every job posting include a salary range. The law only ensures candidates get the information by the time a job offer is made.\" || Poland's Labour Code prohibits pay discrimination but has no proactive pay transparency framework as of May 2026. EU Directive transposition due June 2026 will introduce salary range disclosure for applicants and gender pay gap reporting for employers with 100+ employees.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2025-12-24", "source_url": "https://isap.sejm.gov.pl/", "confidence": "high", "note": "Labour Code amendment (Journal of Laws 2025, item 807) requiring recruitment-stage pay disclosure to candidates in force 24 December 2025; full EU Directive 2023/970 transposition still pending." }, "pay_transparency_law": { "value": "Polish Labour Code amendment (Journal of Laws 2025, item 807) - recruitment-stage pay disclosure to candidates, in force 24 Dec 2025; EU Directive 2023/970 transposition PARTIAL/PENDING (reporting still in draft).", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": true, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 150, "unit": "employees", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Triennial (100–249 emp); Annual (250+)", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "June 2027 (first report under new rules)", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Fines under Polish implementing legislation (TBD)", "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L0970", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-za-2026", "jurisdiction": "ZA", "jurisdiction_name": "South Africa", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || South Africa's Employment Equity Act (amended 2022, effective 2023) requires designated employers (50+ employees or meeting turnover thresholds) to file annual Employment Equity reports. Reports include pay data by race, gender, and occupational level. Sector pay gap targets are set by the Minister.", "change_log_id": "chg-expand-2026-05-10", "data": { "effective_from": { "value": "2025-01-01", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "confidence": "high", "note": "Employment Equity Amendment Act 4 of 2022 came into force 1 January 2025 (proclaimed 12 November 2024); introduces sectoral targets and reporting for 50+ employers." }, "pay_transparency_law": { "value": "Employment Equity Act 1998 (amended 2022)", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": true, "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": 50, "unit": "employees", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": "Annual", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": "1 October each year", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": "Fines: up to ZAR 1.5 million or 2% of payroll for first offence", "source_url": "https://www.labour.gov.za/DocumentCenter/Legislation/Employment%20Equity/Employment%20Equity%20Amendment%20Act%204%20of%202022.pdf", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "pay-transparency-ae-2026", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "human-verified-websearch-2026-06-06", "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "notes": "[2026-06-06 reconciliation] Pay-transparency law name, EU Directive 2023/970 transposition status and obligations cross-checked against gov/EUR-Lex + Littler/DLA Piper/Mercer trackers. || The UAE mandates equal pay for equal work under Cabinet Resolution No. 6 of 2010 and the Labour Law, but has no mandatory pay transparency, salary range disclosure, or gender pay gap reporting requirements as of May 2026.", "change_log_id": "chg-expand-2026-05-10", "data": { "pay_transparency_law": { "value": "Federal Decree-Law No. 33 of 2021 on Labour Relations; Cabinet Resolution No. 6 of 2010 on equal pay", "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_disclosure_required": { "value": false, "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_range_in_job_ads": { "value": false, "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "pay_equity_reporting_required": { "value": false, "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_threshold_employees": { "value": null, "unit": "employees", "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_frequency": { "value": null, "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "reporting_deadline": { "value": null, "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "penalty_for_non_compliance": { "value": null, "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/your-rights-at-work", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" } }, "source_class": "B", "display_confidence": "cross-checked" } ] }