Belgium: The EU Pay Transparency Directive

Implementation and actions

What is the current implementation status and timing?

The Directive has not yet been implemented in Belgium. 

A group of social partners is currently working on proposed legislative amendments to CBA nr 25 (equal pay between men and women for equal work or work of equal value) and CBA nr 38 (guidelines for fair, transparent and non-discriminatory recruitment and selection processes). The group of social partners, as well as the competent ministry, are also working on a new law to transpose the Directive.

In September 2025, our sources have indicated that numerous issues remain unresolved due to the complexity of the matter. Employer representatives are advocating a minimum-transposition approach, which could further slow the progress. We therefore do not expect transposition into national law by the 7 June 2026 deadline, and possibly not immediately thereafter.

What preparatory steps are you advising clients to take, including ensuring they have access to the required data?

Employers should start preparing for the Directive by taking several proactive steps:

• Evaluate current pay structures: Review and update job evaluation and classification systems to ensure they are gender-neutral. Analyse current pay gaps and identify any unjustified differences.
• Implement pay transparency measures: Develop and disclose salary ranges for job positions. Ensure recruitment processes are non-discriminatory and job titles are gender neutral.
• Prepare for reporting obligations: Collect and analyse data on pay differences. Establish a system for regular reporting on gender pay gaps.
• Engage with employees: Inform employees of their rights under the Directive. Prepare to conduct joint pay assessments if significant pay gaps are identified.

In a nutshell: employers can prepare by checking headcounts, grouping employees into categories, analysing pay gaps, reviewing employment contracts, creating salary ranges, and ensuring recruiters do not ask about pay history. Employers should also reflect on their job evaluation systems, recruitment processes and readiness to report on the gender pay gap.

By taking these steps, employers can ensure they are compliant with the Directive and foster a more inclusive and equitable workplace.

Please click here for more on the actions employers can taken in preparing for the Directive.

Implementing the Directive's requirements

Which workers are in scope?

We anticipate that the concept of "worker" will be defined by the Belgian legislator when implementing the Directive and that it will be linked to the definition already provided in existing legislation. As a result, existing case law (and the existing laws) will serve as guidelines.

CBA nr 25 for instance excludes contractors such as the Directive does. However, it keeps the definition of employees broad and includes not only white collar and blue collar employees with an employment contract, but also persons who perform work under the authority of another person, other than under an employment contract.

Who will be workers' representatives?

We are awaiting further details of implementing legislation.

It is possible that worker representatives for the purposes of the Directive will refer to employee representatives on the company level (such as works council) and also employee representatives via trade unions. This might depend on the size of the company (the size of the workforce determines if a Works Council, a Committee for Prevention and Protection at Work, or a trade union delegation has to be set up). We anticipate that representation of the employees could be carried out through the trade unions.

Where no worker representatives are in place, it is anticipated that an employer may need to consult with employees directly.

Are there any proposals around the methodology and tools for assessing "equal value"?

There is no current legal requirement to have a job evaluation system in place.

We are awaiting further details of measures to be introduced to align with the Directive. In the meantime, some employer federations are working on tools to help employers carry out an assessment and comply with the Directive. It is anticipated that sector level guidance will be produced, and the Ministry of Social Affairs and Employment may provide online guidance. Some sectors do define job classifications in CBAs at a sector level, and these may provide a starting point for employers determining their own classifications at company level.

Employers should note that representative bodies, such as the Works Council or the Committee for Prevention and Protection at Work will have information and consultation rights, but typically no veto right, as they will not have a co-determination right on such matters.

How is pay defined?

It is anticipated that legislation will clarify what pay elements are included and excluded from the definition of pay. However, it is uncertain how this will be achieved; it may be that the applicable Belgian legislation includes a definition of pay or, alternatively, reference is made to existing laws that already define pay.

Employer federations ae working on tools to assist employers in complying with the Directive. The Ministry of Social Affairs and Employment may also produce online guidance. Pending further clarification employers should refer to existing case law or to already defined concepts of pay, such as in the existing collective bargaining agreement no. 25.

How are the requirements for transparency for job applicants being implemented?

We are awaiting further details of measures to be introduced to align with the Directive.

Current position

The CBA nr 38 currently provides guidelines for fair, transparent and non-discriminatory recruitment, and selection processes. It strives for increased participation of disadvantaged groups in the labour market and diversity in recruitment and selection but does not regulate any pay transparency in recruitment and selection. Many of the provisions in the CBA are moral rules of conduct and are not legally binding.

How are the requirements for transparency for workers being implemented?

We are awaiting further details of measures to be introduced to align with the Directive. We do yet know if national implementing the Directive will exempt employers with less than 50 employees from the duty to provide their employers with information on the criteria for pay progression.

Current position

Belgian law already mandates equal pay for equal work or work of equal value between female and male employees. Employers must ensure gender equality in all aspects of remuneration, including job evaluation and classification systems, which must be gender neutral. This is enforced through CBA nr 25 and the "Law of 10 May 2007," which combat discrimination between women and men.

Additionally, under the Gender Pay Law of 22 April 2012, employers must outline pay differences between men and women in the company’s annual audit ("social balance sheet"), which is publicly available via the National Bank. Employers with at least 50 employees must produce a report every two years, share it with the Works Council or trade union delegation, and discuss it.

How are the gender pay reporting requirements being implemented?

We are awaiting further details of measures to be introduced to align with the Directive; the reporting obligations in the Directive go beyond existing requirements.

We do not know yet if legislation bringing the Directive requirements into force will lower the threshold numbers for reporting or bring forward the deadlines for initial reporting and/or provide for greater frequency of reporting from those set out in the Directive.

Current position

Gender Pay Law of 22 Aril 2012 requires:

• All employers to outline pay differences between men and women in the company’s annual audit ("social balance sheet"). This is publicly available via the National Bank.
• Every two years companies employing more than 50 employees must prepare an analysis report of the remuneration structure within their company:
  • Companies employing more than 100 employees must prepare a comprehensive analysis report.
  • Companies employing at least 50 employees, but fewer than 100 employees, may limit themselves to a concise report.

Depending on the results, an action can be drawn up to drive gender equality. The content of the report depends on the size of the company.

When counting workers for the purposes of the Directive's pay reporting thresholds will only workers of a particular "legal entity" be in scope?

Our current understanding is that there is no definitive answer at present.

It is possible that the technical business unit will need to be considered, which can encompass multiple entities provided they exhibit a certain degree of cohesion, as determined by the legislation on social elections. Alternatively, the threshold may be assessed per legal entity, with no account taken of the "technical business unit".

Do we have details on how the requirement for a joint pay assessment will be implemented?

We are awaiting further details.

Do we have details as to how the Directive obligations will be enforced and potential sanctions?

We are awaiting details of measures to be introduced to align with the Directive.

When an employer fails to comply it is expected that the legislator will impose criminal or administrative fines that will be determined by the Social Penal Code.

Are there any tools or guidance available to support employers in Belgium?

Some employer federations are developing compliance tools to support employers in aspects of the Directive, such as carrying out equal value assessments, and sector specific guidance is anticipated. It is possible that online guidance will also be published via the Ministry of Social Affairs and Employment.

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