Guide
150 employees? Your pay gap report is due 7 June 2027
The first reporting deadline of the Pay Transparency Directive, country by country, with the period your report must cover and how to count heads.
Who is in
Employers with 150 to 249 workers file their first pay gap report by 7 June 2027, then every three years. Employers with 250+ file by the same date, then every year. 100 to 149 workers file first by 7 June 2031. See also rules for 150–249 workers.
The national versions
| Country | First report (150+) | Period covered | Headcount rule |
|---|---|---|---|
| Slovakia | 7 Jun 2027, to the Ministry of Labour | 1 Aug–31 Dec 2026 | Average registered number in the preceding calendar year (§ 2(2)) |
| Greece | 7 Jun 2027, to the Ombudsman | 1 Nov–31 Dec 2026 | Average over the previous year; each legal entity separately |
| Italy | 7 Jun 2027 | Per implementing decrees (due within 180 days) | See D.Lgs. 96/2026 |
| Lithuania | No employer report: monthly data to Sodra from Jan 2027 | Monthly SDUP | Sodra computes the gaps |
Your plan, month by month
- Now: confirm your headcount on the national rule and the reporting period.
- By year end: fix your categories of equal work or work of equal value.
- January 2027: export payroll for the period; check bonuses paid late.
- February–March: compute indicators (a) to (g); explain any 5% category gap.
- April: consult workers' representatives on the report and method.
- May: management sign-off; file before 7 June 2027.
Need the report itself?
The report pack turns your payroll into the report: indicators (a) to (g), an employee-request reply and a joint pay assessment worksheet. One-time payment.
Free: Slovakia pay transparency checklist
Four pages, A4 PDF. Key dates, every-employer duties, the 150+ report and the 5% joint assessment, each with its section of Act No. 76/2026. Enter your work email and the PDF opens here.
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Related guides
Sources
- Directive (EU) 2023/970 (Pay Transparency Directive), official text (29 Oct 2026)
- Act No. 76/2026 Coll. on equal pay for men and women, English text (Ministry of Labour, MPSVR SR) (29 Oct 2026)
- Ministry of Labour circular 26923 of 7 Oct 2026 on Law 5316/2026 (29 Oct 2026)
- D.Lgs. 7 maggio 2026, n. 96 (Gazzetta Ufficiale, 1 Jun 2026), Normattiva (29 Oct 2026)
- Lithuanian Labour Inspectorate (VDI): preparing for pay transparency, 8 Oct 2026 (29 Oct 2026)
Not legal advice. Facts checked 29 Oct 2026.