Your first gender pay report under Directive (EU) 2023/970
Which report you owe, when it is due, and what a gap over 5 percent costs in back pay
Raw gender pay gap
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%
Reporting duty
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First report due
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Days left in the pay year being measured
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days
Joint pay assessment
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Back pay exposure over three years
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EUR
Rule 1 - 250 staff and over Employers with 250 or more workers report every year, first report by 7 June 2027.
Rule 2 - 150 to 249 staff Employers with 150 to 249 workers report every three years, first report also by 7 June 2027.
Rule 3 - 100 to 149 staff Employers with 100 to 149 workers report every three years, but the first report is due 7 June 2031.
Rule 4 - under 100 staff Employers under 100 workers are outside the reporting duty; the tool says so instead of guessing.
Rule 5 - the 5 percent joint pay assessment line A gap over 5 percent in a category of workers that is not justified on objective gender-neutral grounds and not fixed within six months forces a joint pay assessment with workers' representatives.
Rule 6 - three-year back pay window Article 21 of the Directive sets limitation periods of at least three years, so the tool prices the gap times the affected headcount times three.