EU Directive (2023/970) on Pay Transparency for Men and Women
Equal pay for equal work isn’t just a legal requirement. It’s the foundation of trust within your organization. Implementation by 2026 brings new obligations for companies. Get ready in time with both a tool and expert advice under one roof.
Humanet and Forvis Mazars Have Joined Forces
EU Directive 2023/970 on pay transparency introduces new requirements that companies will need to meet by 2026. Humanet ensures accurate data and reporting, while Forvis Mazars provides expert advisory services. Together, we bring you a comprehensive solution that prepares you for the new requirements and long-term transparency.
What Changes with the EU Directive (2023/970)
Most companies today lack a system that can automatically track, evaluate, and report this data. Without preparation, companies risk not only fines but also reputational damage and loss of employee trust.
- Pay is set historically, not systematically
- Recruiting without salary information will be prohibited
- Reporting on pay gaps will be mandatory and public
- Penalties go beyond fines
Key Changes for Employers
The directive introduces specific obligations that will affect recruitment processes, pay systems, and annual reporting.
Transparency in Recruitment
Candidates must have access to pay information before signing a contract.
Gender-Neutral Criteria
Pay rules must be transparent and free of bias.
Mandatory Pay Gap Reporting
Regular gender pay gap reporting based on company size.
Job Evaluation
A clear system for comparing positions based on the value of the work.
Documented Career Progression
Pay setting and promotion must be based on objective, documented criteria.
Employees’ Right to Information
Employees have the right to ask about the pay criteria of their colleagues.
What Happens When
7 June 2026
The directive takes effect. Rules on recruitment transparency and employees’ right to information apply.
By 7 June 2027
Companies with 250+ employees — first reporting, then annually. Companies with 150–249 employees — first reporting, then every 3 years.
By 7 June 2030
Companies with 100–149 employees — first reporting, then every 3 years.
What Humanet Covers
An HR and payroll system with modules specially designed for the requirements of the directive.
- Pay overview — basic and supplementary pay components, audit documentation
- Work of equal value — position definitions, qualification records
- Monitoring — automatic tracking of gaps above 5%
- Justification of exceptions — records of reasons for deviations
- Reporting — internal reports and reporting to the state authority
- EQUAL-SALARY — documentation for the certification process
What Forvis Mazars Provides
An expert team for pay processes, HR advisory, and legal compliance with the directive.
Adjusting Pay Processes
Gender-neutral and transparent systems for recruitment and employment.
Analysis and Elimination of Pay Gaps
Identifying inequalities and concrete solutions to eliminate them.
Minimizing Legal Risks
Protection against penalties and preserving the company’s reputation.
EQUAL-SALARY Certification
As an accredited partner of the foundation, it guides you through the entire certification process.Pay overview — basic and supplementary pay components, audit documentation
Articles and Publications
We have prepared expert materials to help you get oriented in the new requirements.
Slovakia adopts the equal pay law. The phase of practical implementation begins for employers
How to Manage Legislative Obligations
A joint publication by Humanet and Forvis Mazars combining original
research, legal expertise, and technology to help Slovak
employers prepare for the law on equal pay for men
and women for equal work or work of equal value
Technology and Know-How Under One Roof
Ensuring compliance with the directive requires the right technology and the right know-how. That’s why we’ve partnered with Forvis Mazars to simplify and provide expert support for implementing the upcoming changes.
Humanet powered by HOUR
Software solution
An HR and payroll system with modules specially designed for the requirements of the directive — pay overview, gap monitoring, reporting for state authorities, and exception records.
Forvis Mazars
Advisory solution
An expert team for pay processes, HR advisory, and EQUAL-SALARY certification. It helps set up processes, analyze gaps, and minimize legal risk.