| Denmark has published a draft implementation of the directive. Danish law takes effect on 1 January 2027. Notably, the threshold is lowered to 50+ employees (the EU minimum is 100+). First pay report in September 2028. | 14% | 15 Dec 2025 | Draft published |
| Sweden paused its transposition in March 2026 and is seeking a postponement and renegotiation of the directive at EU level. | 11.2% | 1 Mar 2026 | Draft published |
| Finland has published a draft. Consultation closed in September 2025. | 16.3% | 4 Sept 2025 | Draft published |
| Germany has not yet published a draft. Implementation is expected to build on the existing Entgelttransparenzgesetz (2017). | 15.6% | - | No updates |
| France is aligning its existing Index de l'Egalite with EU requirements. | 11.8% | 15 Oct 2025 | Draft published |
| The Netherlands has published an implementation draft. | 11.2% | 1 Dec 2025 | Draft published |
| Belgium has one of the EU's lowest pay gaps. Draft under review. | 0.7% | 1 Sept 2025 | Draft published |
| No information on implementation yet. | 17.6% | - | No updates |
| Luxembourg has the EU's lowest pay gap. No implementation information yet. | -0.8% | - | No updates |
| Ireland already has the Gender Pay Gap Information Act 2021. Aligning with EU requirements. | 8.3% | 10 Nov 2025 | Draft published |
| Spain has existing legislation. Alignment with the EU directive is pending. | 7.3% | - | No updates |
| No information on implementation yet. | 7% | - | No updates |
| Italy has fully transposed the directive (Legislative Decree No 96/2026, in force 7 June 2026). | 5.3% | 7 Jun 2026 | Implemented |
| No information on implementation yet. | 13.4% | - | No updates |
| Malta has fully transposed the directive (Legal Notice 173 of 2026, in force June 2026). | 4.9% | 1 Jun 2026 | Implemented |
| No information on implementation yet. | 11.8% | - | No updates |
| Poland has published a draft. One of the EU's lowest pay gaps. | 4% | 20 Aug 2025 | Draft published |
| No information on implementation yet. | 18.5% | - | No updates |
| Slovakia has fully transposed the directive (Equal Pay Act No 76/2026, in force 7 June 2026). | 15.7% | 7 Jun 2026 | Implemented |
| No information on implementation yet. | 16.9% | - | No updates |
| No information on implementation yet. | 8% | - | No updates |
| No information on implementation yet. | 6.6% | - | No updates |
| Estonia has the EU's highest pay gap. Implementation information is pending. | 18.8% | - | No updates |
| No information on implementation yet. | 13.9% | - | No updates |
| Lithuania has fully transposed the directive (Labour Code amendments, in force 7 June 2026). | 10% | 7 Jun 2026 | Implemented |
| Romania has one of the EU's lowest pay gaps. Implementation information is pending. | 3.7% | - | No updates |
| No information on implementation yet. | 12% | - | No updates |
