On 10 May 2023, the European Pay Transparency Directive 2023/970 was adopted. The directive aims to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms.
Belgium and the other EU Member States must transpose this directive into national law by 7 June 2026 at the latest. In December 2025, the European Commission explicitly confirmed once again that no postponement will be granted. Discussions among Belgian social partners, political parties, and others are currently ongoing.
Although the concrete transposition modalities have not yet been finalised, it is already clear that the directive will have a major impact on the remuneration policy of Belgian companies, across several areas.
1. Transparency obligations for employers during recruitment
The directive imposes additional obligations on employers (regardless of company size) already prior to the conclusion of the employment contract.
Employers will be required to inform candidates in a timely manner of:
- the initial pay or its range for the position;
- the objective and gender-neutral criteria used to determine remuneration.
The directive states that this information may, for example, be provided via a job vacancy notice. At present, however, this is not yet mandatory. The social partners are still discussing when and through which channels this information will have to be provided.
In addition, it will be explicitly prohibited to ask applicants about their pay history, with the aim of preventing the perpetuation of existing pay inequalities.
2. Strengthened information rights for employees during the employment relationship
Employers must give employees easy access to the criteria used to determine pay, the pay levels, and the evolution of their remuneration.
All employees will also have the right to request written information on:
- their individual remuneration;
- the average pay levels, broken down by gender, for employees performing the same work or work of equal value.
However, it will not be possible to directly request the pay of a specific employee.
The directive defines “pay” as: “the ordinary basic or minimum wage or salary and any other consideration, whether in cash or in kind, which a worker receives directly or indirectly (complementary or variable components) in respect of his or her employment from his or her employer.”
All elements must therefore be taken into account (company car, group insurance, bonuses, etc.).
How this will need to be implemented in practice – in order to avoid comparing incomparable elements – is still under discussion among the social partners.
3. Reporting obligations and joint pay assessments
The directive introduces extensive reporting obligations for companies with at least 100 employees, with phased implementation (annually or every three years) depending on company size.
- More than 250 employees: annual report, first covering the year 2026 (deadline: 7 June 2027).
- 150–249 employees: report every three years.
- 100–149 employees: first report covering the year 2030, to be submitted in 2031.
Informal sources suggest that Belgium may make use of the option provided in the directive to extend these extensive reporting obligations to companies with at least 50 employees.
If this reporting reveals a pay gap of at least 5% between women and men within a category of equal or equivalent work, and this gap cannot be objectively justified, the employer will be required to carry out a joint pay assessment and develop corrective measures in cooperation with employees (or their representatives).
Although Belgium already has instruments in place for gender pay gap reporting (the mandatory pay gap analysis for companies with more than 50 employees), the existing reporting will therefore need to be strengthened and expanded.
4. Enforcement, burden of proof and sanctions
The directive significantly strengthens the legal position of employees and provides, among other things, for:
- a shift in the burden of proof in cases of alleged pay discrimination: where pay discrimination is suspected, the employer must prove that pay differences are objectively justified;
- the right to full compensation, including back pay and compensation for non-material damage;
- effective, proportionate and dissuasive sanctions. Sanctions may be introduced in the Social Criminal Code.
These elements increase the legal and reputational risks for employers, both in individual claims and in collective actions.
5. Action points
Pending the Belgian transposition legislation, employers are advised to already prepare proactively, for example by:
- mapping current pay structures in order to identify existing pay gaps;
- documenting objective and gender-neutral pay criteria (seniority, skills, performance, responsibilities);
- reviewing job vacancy notices, recruitment processes and onboarding materials;
- preparing internal pay analyses and, where applicable, involving employee representatives;
- assessing potential exposure to discrimination claims.
The Social Team of Schoups continues to closely monitor legislative developments and remains at your disposal for any questions.
