| Denmark has no implementation law yet. The Danish government has decided that the rules must be implemented in Denmark by 1 March 2027 and is introducing the bill in October 2026. Who must report, and when, will follow from the bill, which had not been published as of 7 October 2026. The consultation draft of February 2026 was not introduced in the Folketing before the general election on 24 March 2026. Under the directive, the first pay report is due by 7 June 2027. The consultation draft would have set the first Danish report to cover calendar year 2027, due by 1 September 2028, and extended reporting to companies with 50-99 employees. | 14% | 8 Oct 2026 | 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 a government bill before parliament, HE 129/2026 vp, decided on 9 July 2026. It has not been adopted, and the proposed entry into force is 1 January 2027. The pay survey under the Equality Act already applies to employers with at least 30 employees. | 16.3% | 21 Jul 2026 | 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'égalité professionnelle 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 |
| Greece has fully transposed the directive (Law 5316/2026, published on 6 July 2026). The fifth member state to do so. | 13.4% | 6 Jul 2026 | Implemented |
| 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 |
