France: The EU Pay Transparency Directive

Implementations and actions

What is the current implementation status and timing?

The Directive has not yet been implemented in France. 

Following consultation with the social partners, the government had planned to introduce a bill transposing the Directive in September 2025. The dissolution of the government in early September has slowed down the process and the introduction of the bill may likely be delayed. Entry into force is expected before 7 June 2026.

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

Pending further details on the transposition bill, we recommend clients prepare for data extraction and run some quality checks, if this is not something they already used to do in the context of the equality index. From there on, they should be in a better position to anticipate the DSN automation and map all the applicable pay elements to then conduct pay gap audits.

In addition to the above, we would advise clients to review their job classifications, train their HR teams, prepare for internal communication and involvement of employee representatives (if any).

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

Implementing the Directive's requirements

Which workers are in scope?

It is anticipated that national laws will align with the Directive definition of a worker and we can therefore assume that only workers bound by an employment contract, regardless of form, will fall into the scope of the Directive. This therefore excludes self-employed and independent workers.

Who will be workers' representatives?

Awaiting further details of implementing legislation.

It is likely that employee representatives will be those at company level (the Works Council) where one exists. Implementing legislation may grant some powers to trade unions to negotiate with employers and set a general framework, particularly at sector level and/or where the company is too small to have a Works Council.

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 consider it likely that national legislation will make it mandatory for employers to have a job evaluation system in place, with an obligation to base classifications on objective criteria. While no specific methodology has been announced, we anticipate there is likely to be a legal obligation to base classifications on objective gender-neutral criteria (such as skills, responsibilities, working conditions etc.).

However, collective bargaining agreements play a significant role in France through job classifications, particularly at sector level. Recently sector level agreements regarding job classification have tended to switch to more objective methodology with criteria being used to assess the "value" of each job and its location on the scale of minimum remuneration. Criteria have included for example, activity, complexity, knowledge, autonomy, contribution, supervision/cooperation communication etc.

It is considered likely that employers will need to provide additional justification that their categorisations are based on objective gender-neutral criteria in line with the Directive.

French courts have ruled on the meaning of "equal work" and "work of equal value", and these decisions should remain relevant for the purposes of the Directive's requirements. The Ministry of Labour may also provide guidance to support employers in identifying such criteria where these have not already been set at sector level.

The implementation of the Directive will certainly activate consultation rights for employee representative bodies (works councils) consistent with French practices of information-consultation on professional equality matters. In such cases the opinion of the Works Council is only advisory, not binding. Save in very specific cases there are no co-determination bodies in France.

How is pay defined?

It is anticipated that legislation will clarify what pay elements are included and excluded from the definition of pay, including what is meant by "any benefit paid directly or indirectly" beyond basic salary. If not, this will be an area which will likely be addressed by case law in line with previous rulings in this area.

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

At present only limited provisions are in place with no requirement to provide salary ranges in job postings or a prohibition on asking about different salaries.

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 may see France apply the specific exemption for employers with less than 50 employees as this is a threshold already commonly used.

Current position

At present, statutory requirements about pay transparency in France are limited. There are some general principles about prohibition of discrimination and equal treatment, but no specific access and/or information process has been set by law.

How are the gender pay reporting requirements being implemented?

We are awaiting further details of measures to be introduced to align with the Directive; legislation will reform the existing gender equality index so that it is based on the seven indicators set out in the Directive.

From information currently available, it is understood that:

• The first six indicators in the Directive will be automated via the electronic payroll declaration system, DSN and which will reduce the administrative burden on all companies.
• The seventh indicator will be reported annually by companies with more than 250 employees and every three years by those with between 50 and 250 employees.
• A reporting obligation (via the index) for companies with 50 (to 99) employees will remain but with a lighter requirement.

The obligation to report the seventh indicator is likely to be effective in 2027 for companies with 150 plus employees, and in 2030 for companies with fewer than 150 employees.

It is not currently anticipated therefore that there will be any changes in the implementing legislation to the threshold and reporting deadlines set out in the Directive.

Current position

The existing equality index which includes a reporting obligation, is planned to be completely overhauled in 2027 due to persisting high levels of pay inequality in France (although the existing reporting obligation, via the index, is likely to remain for smaller companies - see above).

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 to this at present. It seems likely that the focus will be on legal entities in line with assessing the threshold for the current equality index.

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 align with the Directive.

It is expected that implementing legislation will set administrative fines in case of non-compliance. From practice, we can suppose the fines could either be a percentage or fixe amounts. We do not anticipate any new criminal offence at this stage.

Are there any tools or guidance available to support employers?

Government guides on the directive and its transposition are planned; DSN automation is expected to simplify reporting with specific guidance anticipated before 2026.

Return to main EU Pay Transparency Directive page