Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The EU Pay Transparency Directive (Directive (EU) 2023/970) strengthens the right to equal pay for equal work or work of equal value between men and women. Member States had to transpose it into national law by 7 June 2026, and its core duties apply to employers of every size. Job applicants must be told the starting salary or pay range before the interview (Article 5), employers may not ask candidates about their pay history, workers can request information on their own pay level and the average pay of colleagues doing the same work or work of equal value (Article 7), and pay-setting and progression criteria must be objective, gender-neutral and available to staff (Article 6). Contract terms that stop workers disclosing their pay are not allowed.
Larger employers must also report their gender pay gap: those with 250 or more workers every year from 7 June 2027, those with 150 to 249 workers from the same date and then every three years, and those with 100 to 149 workers every three years from 7 June 2031. Where the gap in any category of workers is 5% or more and cannot be justified by objective, gender-neutral factors, a joint pay assessment with worker representatives is required (Article 10). Workers who suffer pay discrimination can claim full compensation including back pay, the burden of proof shifts to the employer when transparency duties have not been met (Article 18), and Member States must set effective, proportionate and dissuasive penalties. Several countries have been slow to pass their national laws, but courts may still interpret national law in light of the Directive, so preparing now avoids claims later.
