Equal Pay (Transparency and Reporting) Regulations 2026
- When do the Regulations come into force?
The Equal Pay (Transparency and Reporting) Regulations 2026 were published on the 5th June 2026. The Regulations implement Directive (EU) 2023/970 and aim to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through enhanced pay transparency and enforcement mechanisms
2. To whom do these Regulations apply?
The Regulations apply to all employers operating within both the public and private sectors, regardless of size, subject to specific obligations that vary according to workforce thresholds.
3. What is the objective of the Regulations?
The fundamental objective of the Regulations is to ensure the principle of equal pay for equal work or work of equal value.
Employers are required to ensure that pay structures are based on objective and gender-neutral criteria, including in particular:
- skills,
- effort,
- responsibility, and
- working conditions.
4. What are employees’ principal rights under the Regulations?
Employees have the right to request in writing and receive written information on their individual pay level and the average pay levels, broken down by sex, for categories of workers performing the same work or work of equal value.
5. How is ‘Pay’ defined?
“Pay” is interpreted broadly and includes not only basic salary or wages, but also any other consideration, whether in cash or in kind. This encompasses, inter alia, bonuses, allowances, and other variable or supplementary remuneration components.
6. Do the Regulations apply to the recruitment process?
Job applicants are entitled to receive information regarding the initial pay or pay range applicable to a position.
Furthermore, employers are expressly prohibited from requesting information relating to an applicant’s pay history.
7. Are employers required to regulate pay progression?
Employers are required to establish and maintain written policies setting out the criteria governing pay and pay progression.
While undertakings with fewer than 50 employees benefit from certain exemptions in relation to formal progression policies, employers with 25 or more employees are nonetheless required to document their pay criteria internally.
8. What are the Pay Reporting obligations?
Employers with 100 or more employees are required to prepare a Pay Gap Report, which must include:
- the gender pay gap;
- the median pay gap;
- gaps in supplementary or variable components (including bonuses); and
- the distribution of male and female employees across quartile pay bands.
Reporting Cycle:
250+ employees: annually, commencing on the 7th June 2027
150–249 employees: every three years, commencing on the 7th of June 2027
100–149 employees: every three years, commencing on the 7th of June 2031
9. What happens where discrepancies are identified in reporting?
Where a Pay Gap Report reveals a difference of at least 5% in any category which cannot be justified on the basis of objective, gender-neutral criteria, and where such disparity is not remedied within six months, the employer is required to conduct a Joint Pay Assessment.
Such assessment must be carried out in consultation with the employee representatives and is intended to identify, address, and prevent unjustified pay differentials.
10. What is meant by ‘Single Source’?
The “Single Source” principle determines whether workers may compare their pay with other workers across different employing entities.
Public sector:
All ministries and government departments are treated as a single source. Accordingly, employees may compare pay across different ministries. Conversely, authorities, corporations, and agencies are generally treated as separate single sources.
Private sector:
A single source exists only where separate undertakings are controlled by the same persons and carry out essentially similar economic activities.
11. What remedies are available for breach of the Regulations?
Workers who suffer pay discrimination can claim full back pay, related bonuses, and compensation for damages (including non-material damage and lost opportunities) through the Industrial Tribunal. This action must be brought within three years from when the claimant knew, or could reasonably be expected to have known, of the breach.
12. What sanctions apply for noncompliance?
Fines for contravening these regulations range from €2,500 to €5,000. If the breach involves gender or intersectional discrimination (discrimination based on sex combined with another protected ground like race or ethnicity), the fine increases to between €5,000 and €7,000.
13. How are data protection obligations addressed?
All obligations relating to pay transparency must be implemented in compliance with applicable data protection legislation, including the General Data Protection Regulation.
Where disclosure of pay information would lead to the identification of individual employees, access must be restricted to workers’ representatives and competent regulatory or supervisory authorities.
For assistance on Employment law matters, particularly in relation to the applicability of the Pay Transparency Directive and its application at the workplace, you are welcome to contact a member of our Employment Law Department.
