How to comply with the Pay Transparency Directive: a checklist for businesses
30 September 2026
1 October 2026
Reporting obligations regarding pay transparency: who must disclose what
In summary
- Employers with at least 100 employees must report data on the gender pay gap (Legislative Decree 96/2026, Article 9).
- Con 250 dipendenti o più la comunicazione è annuale, tra 100 e 249 è triennale.
- Seven indicators are reported: average and median gaps, variable components, quartiles and gaps by category of worker.
- I dati vanno all'organismo di monitoraggio presso il Ministero del Lavoro, dopo aver consultato i rappresentanti dei lavoratori.
Reporting obligations regarding pay transparency riguardano i datori di lavoro con almeno 100 dipendenti, tenuti a comunicare dati sul divario retributivo di genere secondo la Direttiva (UE) 2023/970 e il D.Lgs. 96/2026. E’ frequente sentir parlare di trasparenza salariale, ma la norma usa il termine tecnico trasparenza retributiva. Questa guida alla rendicontazione del divario retributivo di genere spiega chi è obbligato e ogni quanto, quali dati comunicare, how to prepare the report and whoever receives it.
Who is required to report on the gender pay gap: obligations by company size
Who is required to produce the gender pay gap report? Employers, whether in the public or private sector, with at least 100 employees (Legislative Decree 96/2026, Article 9): the obligation to report on the gender pay gap depends on the size of the organisation.
- Level of application. L'obbligo è del singolo datore di lavoro (art. 2); i gruppi con una politica retributiva unitaria possono aggregare i dati su base nazionale (art. 9).
- How to identify the threshold. Il decreto non fissa un criterio di conteggio per le soglie del report: è bene definirlo e documentarlo con il consulente del lavoro.
The mandatory gender pay gap report is changing in terms of frequency, not content:
| Size range | What is being communicated | Frequency |
| 250 dipendenti o più | Le sette informazioni dell'art. 9 | Every year (Article 9) |
| 100–249 dipendenti | The same information | Every three years (Article 9) |
| Fewer than 100 employees | No report; other obligations towards candidates and employees remain (Articles 5, 6 and 7) | — |
Pay transparency for companies with between 100 and 249 employees
Con la trasparenza retributiva, le aziende da 100 dipendenti fino a 249 comunicano, ogni tre anni, le stesse sette informazioni dell'art. 9 richieste alle aziende più grandi.
- Periodicità. Three-year period; the first notification must be made:
- entro il 7 giugno 2027 con 150–249 dipendenti,
- entro il 7 giugno 2031 con 100–149 dipendenti.
- Perché conta. With regard to pay transparency for companies with more than 100 employees, the criteria and data sources may change over the next three years.
An example: in un'azienda manifatturiera con 180 dipendenti, l'ufficio del personale estrae dal payroll le retribuzioni annue e l'HR le collega a genere, livello CCNL e categoria. Il consulente del lavoro verifica le voci e le scelte finiscono in una nota di metodo, da riprendere nella comunicazione successiva.
Trasparenza retributiva per le aziende con 250 dipendenti o più
Invece, per essere compliant alla trasparenza retributiva, le aziende con 250 dipendenti o più comunicano ogni anno le informazioni dell'art. 9, la prima volta entro il 7 giugno 2027.
- Compared with the previous price range. The only thing that changes is the frequency: annual rather than triennial.
- What does this involve?. Pay transparency reporting is becoming a recurring process, with the same data and rules each year.
- What is the best course of action?. Manage data and criteria in a repeatable and documentable manner: scope, pay components, categories, method versions.
For these recurring communications, many companies are considering a pay transparency software which retains the method and data history.
Quali dati comunicare: le informazioni dell'articolo 9 della direttiva
L'art. 9 della Direttiva 2023/970 elenca sette informazioni sul divario retributivo, riprese con le stesse lettere a)–g) dall'art. 9 del D.Lgs. 96/2026. Questi gender pay gap indicators dell'art. 9 indicano in dettaglio quali dati comunicare sul divario retributivo.
| Information | What does it measure? | Letter (Article 9) |
| Gender pay gap | Difference between the average pay levels of women and men | (a) |
| Discrepancy in supplementary or variable components | The same applies to bonuses and other variable components | (b) |
| Median gender pay gap | Difference between the average pay of women and men | (c) |
| Median gap* in complementary or variable components | Median difference in bonuses and variable remuneration | (d) |
| Percentage of women and men receiving variable pay components | Variation between the two genders | (e) |
| Percentage of women and men in each pay quartile* | Distribution of the two genders across the four pay bands | (f) |
| Gap by category of worker* | Difference in pay between those carrying out the same work or work of equal value, broken down into basic and variable pay | (g) |
- Medium and median. The average gap is influenced by extreme salaries; the median describes the person in the middle of the distribution.
- Quartiles. Mostrano se uno dei due generi è concentrato nelle fasce più basse.
- Categories of workers. Il loro divario è il dato più vicino al confronto "a parità di lavoro".
How to prepare a gender pay gap report: required data and standard structure
A report template on the gender pay gap requires reliable data and a structure that remains consistent over time.
Initial data
- Sources. Payroll, personnel records, organisation (positions, national collective agreement levels, categories).
- Remuneration items. Basic pay and supplementary or variable components (Article 9).
- Reference period. The same applies to all data.
- Who is responsible for this?. HR e amministrazione del personale, con l'IT per l'estrazione e il consulente del lavoro per le verifiche.
Con dati provenienti da sistemi diversi, raccolta e consolidamento sono la parte più onerosa: un software for reporting on the gender pay gap reduces the number of manual steps.
Standard structure of a report on the gender pay gap
- Reference period. Start and end dates.
- Staff. Employees by gender and scope.
- Information required by the standard. Le sette informazioni dell'art. 9.
- Methodological notes. Items included, criteria for categories, part-time work and absences, exclusions.
Errori più comuni
- Voci retributive diverse da un anno all'altro.
- Part-time figures are not shown on a comparable basis.
- Categories based solely on the job title.
- An undocumented method, which is difficult to explain to staff representatives.
Monitoring body: to whom is the data disclosed?
L'organismo di monitoraggio della trasparenza retributiva raccoglie e pubblica i dati sul divario e segue l'attuazione della parità retributiva (Directive 2023/970, Article 29; Legislative Decree 96/2026, Article 14).
- Chi è in Italia. A body within the Ministry of Labour, comprising representatives from public authorities, institutions and the social partners (Legislative Decree 96/2026, Article 14).
- What you receive. Le informazioni dell'art. 9, di cui pubblica quelle delle lettere a)–f) (art. 14).
- How they are transmitted. Le modalità di raccolta, anche telematiche, spettano a decreti del Ministro del Lavoro (art. 9).
- Prima dell'invio. Il datore di lavoro conferma l'esattezza dei dati dopo aver consultato i rappresentanti dei lavoratori (art. 9).
Frequently Asked Questions
Should the pay gap figures reported by companies be published?
In parte sì: l'organismo di monitoraggio pubblica le informazioni delle lettere a)–f) dell'art. 9 (D.Lgs. 96/2026, art. 14). Il datore di lavoro può pubblicarle anche sul proprio sito, ma non è obbligato (art. 9). Restano riservati i dati della retribuzione di un lavoratore identificabile (art. 11).
How is the number of employees calculated for the pay transparency thresholds?
It depends on the threshold. For 50 employees the decree It refers to the criteria set out in the Workers’ Statute and Legislative Decree 81/2015 (Article 6). It does not specify a threshold for the report (100, 150 and 250): the method must be agreed with the employment consultant.
Il report sul gender pay gap va fatto per ogni società o per il gruppo?
Di norma per ogni società: l'obbligo riguarda il singolo datore di lavoro (D.Lgs. 96/2026, art. 2). Un gruppo con una politica retributiva unitaria può però aggregate the data at national level (Article 9), explaining the rationale for this choice in the methodological notes.
Reporting obligations regarding pay transparency: from data to report
We can show you how Alveria Pay Transparency supports the collection, analysis and documentation of the pay gap for your reporting purposes.
CONSULTANCY, TRAINING, HR DIGITALIZATION AND CORPORATE SOLUTIONS, DISCOVER THE ALVERIA METHOD. GET READY FOR CHANGE.
In summary
- Employers with at least 100 employees must report data on the gender pay gap (Legislative Decree 96/2026, Article 9).
- For organisations with 250 or more employees, the reporting is annual; for those with between 100 and 249 employees, it is every three years.
- Seven indicators are reported: average and median gaps, variable components, quartiles and gaps by category of worker.
- The data is sent to the monitoring body at the Ministry of Labour, following consultation with workers’ representatives.
Reporting obligations regarding pay transparency These provisions apply to employers with at least 100 employees, who are required to report data on the gender pay gap in accordance with Directive (EU) 2023/970 and Legislative Decree 96/2026. We often hear the term ’pay transparency’ used, but the legislation employs the technical term ‘remuneration transparency’. This guide to reporting the gender pay gap explains who is required to report, how often, and what data must be disclosed, how to prepare the report and whoever receives it.
Who is required to report on the gender pay gap: obligations by company size
Who is required to produce the gender pay gap report? Employers, whether in the public or private sector, with at least 100 employees (Legislative Decree 96/2026, Article 9): the obligation to report on the gender pay gap depends on the size of the organisation.
- Level of application. The obligation rests with the individual employer (Article 2); groups with a standardised remuneration policy may aggregate the data at national level (Article 9).
- How to identify the threshold. Il decreto non fissa un criterio di conteggio per le soglie del report: è bene definirlo e documentarlo con il consulente del lavoro.
The mandatory gender pay gap report is changing in terms of frequency, not content:
| Size range | What is being communicated | Frequency |
| 250 employees or more | The seven items of information referred to in Article 9 | Every year (Article 9) |
| 100–249 employees | The same information | Every three years (Article 9) |
| Fewer than 100 employees | No report; other obligations towards candidates and employees remain (Articles 5, 6 and 7) | — |
Pay transparency for companies with between 100 and 249 employees
Under the pay transparency rules, companies with between 100 and 249 employees must disclose, every three years, the same seven items of information set out in Article 9 as are required of larger companies.
- Frequency. Three-year period; the first notification must be made:
- by 7 June 2027, with 150–249 employees,
- by 7 June 2031, with 100–149 employees.
- Because it matters. With regard to pay transparency for companies with more than 100 employees, the criteria and data sources may change over the next three years.
An example: In a manufacturing company with 180 employees, the HR department extracts the annual salaries from the payroll and, using the HR system, links them to gender, national collective agreement level and category. The employment consultant checks the entries, and the decisions are set out in a methodology note, to be included in the next communication.
Pay transparency for companies with 250 or more employees
However, in order to comply with pay transparency requirements, companies with 250 or more employees must disclose the information specified in Article 9 annually, with the first disclosure due by 7 June 2027.
- Compared with the previous price range. The only thing that changes is the frequency: annual rather than triennial.
- What does this involve?. Pay transparency reporting is becoming a recurring process, with the same data and rules each year.
- What is the best course of action?. Manage data and criteria in a repeatable and documentable manner: scope, pay components, categories, method versions.
For these recurring communications, many companies are considering a pay transparency software which retains the method and data history.
What data to provide: the information referred to in Article 9 of the Directive
Article 9 of Directive 2023/970 sets out seven items of information on the pay gap, which are reproduced under the same letters (a) to (g) in Article 9 of Legislative Decree 96/2026. These gender pay gap indicators Article 9 sets out in detail what data must be disclosed regarding the pay gap.
| Information | What does it measure? | Letter (Article 9) |
| Gender pay gap | Difference between the average pay levels of women and men | (a) |
| Discrepancy in supplementary or variable components | The same applies to bonuses and other variable components | (b) |
| Median gender pay gap | Difference between the average pay of women and men | (c) |
| Median gap* in complementary or variable components | Median difference in bonuses and variable remuneration | (d) |
| Percentage of women and men receiving variable pay components | Variation between the two genders | (e) |
| Percentage of women and men in each pay quartile* | Distribution of the two genders across the four pay bands | (f) |
| Gap by category of worker* | Difference in pay between those carrying out the same work or work of equal value, broken down into basic and variable pay | (g) |
- Medium and median. The average gap is influenced by extreme salaries; the median describes the person in the middle of the distribution.
- Quartiles. They show whether one of the two genders is concentrated in the lowest income brackets.
- Categories of workers. The gap between them is the figure that comes closest to a “like-for-like” comparison.
How to prepare a gender pay gap report: required data and standard structure
A report template on the gender pay gap requires reliable data and a structure that remains consistent over time.
Initial data
- Sources. Payroll, personnel records, organisation (positions, national collective agreement levels, categories).
- Remuneration items. Basic pay and supplementary or variable components (Article 9).
- Reference period. The same applies to all data.
- Who is responsible for this?. HR and personnel administration, with IT handling data extraction and the employment consultant carrying out checks.
With data coming from different systems, collection and consolidation are the most labour-intensive part: a software for reporting on the gender pay gap reduces the number of manual steps.
Standard structure of a report on the gender pay gap
- Reference period. Start and end dates.
- Staff. Employees by gender and scope.
- Information required by the standard. The seven items of information referred to in Article 9.
- Methodological notes. Items included, criteria for categories, part-time work and absences, exclusions.
Most common mistakes
- Pay components vary from one year to the next.
- Part-time figures are not shown on a comparable basis.
- Categories based solely on the job title.
- An undocumented method, which is difficult to explain to staff representatives.
Monitoring body: to whom is the data disclosed?
The body responsible for monitoring pay transparency collects and publishes data on the pay gap and monitors the implementation of equal pay (Directive 2023/970, Article 29; Legislative Decree 96/2026, Article 14).
- People in Italy. A body within the Ministry of Labour, comprising representatives from public authorities, institutions and the social partners (Legislative Decree 96/2026, Article 14).
- What you receive. The information referred to in Article 9, of which the information set out in points (a) to (f) is published (Article 14).
- How they are transmitted. The procedures for data collection, including electronic methods, are to be laid down by decrees of the Minister for Employment (Article 9).
- Before sending. The employer shall confirm the accuracy of the data after consulting the employees’ representatives (Article 9).
Frequently Asked Questions
Should the pay gap figures reported by companies be published?
To some extent, yes: the monitoring body publishes the information set out in points (a) to (f) of Article 9 (Legislative Decree 96/2026, Article 14). The employer may also publish this information on their own website, but is not obliged to do so (Article 9). Data relating to the remuneration of an identifiable employee remains confidential (Article 11).
How is the number of employees calculated for the pay transparency thresholds?
It depends on the threshold. For 50 employees the decree It refers to the criteria set out in the Workers’ Statute and Legislative Decree 81/2015 (Article 6). It does not specify a threshold for the report (100, 150 and 250): the method must be agreed with the employment consultant.
Should the report on the gender pay gap be produced for each company or for the group as a whole?
As a general rule, for each company: the obligation applies to the individual employer (Legislative Decree 96/2026, Article 2). However, a group with a standardised remuneration policy may aggregate the data at national level (Article 9), explaining the rationale for this choice in the methodological notes.
Reporting obligations regarding pay transparency: from data to report
We can show you how Alveria Pay Transparency supports the collection, analysis and documentation of the pay gap for your reporting purposes.