Belgium: Implementation of the EU Pay Transparency Directive

Why should I read this?

The EU Pay Transparency Directive (the Directive) is in force and EU Member States have until June 2026 to transpose it into national laws. All employers who employ people in EU Member States, regardless of their size or sector, will need to comply with the Directive once it is implemented locally. In many cases, compliance with the requirements will be a significant step change for employers, requiring significant long-term planning and resources.

What is the latest development?

Although the EU Pay Transparency Directive has not yet been transposed in Belgium, at regional level, a decree (amending an existing decree on combating certain forms of discrimination) applicable to employers within the public sector of the French Community in Belgium, has made changes that aligns the current legislative framework with some elements of the Pay Transparency Directive. So far, such changes at regional level have only affected employers falling within its narrow scope (i.e. the public sector of the Fédération Wallonie-Bruxelles).

In addition to the above, there is existing legislation in Belgium on equal pay – the Law of 22 April 2012 to combat the gender pay gap. This means that, for companies with at least 50 employees, a statistical report must be published every two years on the gender pay gap within the company, taking into account the different job levels. That report must be discussed in the Works Council (in the absence of which, in the trade union delegation). For companies with more than 100 employees, a more detailed report must be prepared.

“With the 2026 deadline fast approaching, employers must act now - pay transparency will be not only a legal requirement but also a reputational benchmark ” 

Céline Wauters, Partner

The table below summarizes the current position and areas where changes will be required to Belgian law to transpose the Directive.

Requirement under the Directive	Current position
Scope
Employers covered The Directive applies to both public and private sector employers.	Public and private sector.
Types of workers covered The Directive applies to all workers who have an employment contract or employment relationship as defined by law, collective agreements and/or practice in force in each Member State with consideration to the case-law of the Court of Justice.	In the private sector, all workers with an employment contract with the legal entity employer (e.g. excluding secondees employed by other legal entities).
Information requirements
On hiring
Provision of information to applicants Employers must provide information to job applicants about: the initial salary or its range (where applicable) the relevant salary provisions in the collective bargaining agreement applied by the employer Such information must be provided in reasonable time to allow for an informed and transparent salary negotiation.	Not implemented yet at federal level. At regional level, the Fédération Wallonie-Bruxelles partially transposed the EU Pay Transparency Directive for employers falling within the limited scope (i.e. in the public sector of the Fédération Wallonie-Bruxelles only). Within that limited scope, job applicants shall receive information on the initial remuneration or the range of initial remuneration corresponding to the position concerned and, where applicable, the relevant provisions of the collective agreement applied by the employer in relation to the position.
Prohibition of certain questions Employers may not ask applicants about their pay history during their current or previous employment relationships.	Not implemented yet at federal level. At regional level, the Fédération Wallonie-Bruxelles partially transposed the EU Pay Transparency Directive for employers falling within the limited scope (i.e. in the public sector of the Fédération Wallonie-Bruxelles only). Within that limited scope, employers shall not ask job applicants for details of their remuneration during current or previous employment.
During employment
General pay determination criteria Employer must make easily accessible the objective, gender-neutral criteria used to determine pay, pay levels and pay progression. The Directive allows for Member States to exempt employers with fewer than 50 workers from this rule.	Partially transposed. Companies that usually employ at least 50 employees on average must undertake a detailed analysis of the remuneration structure within the company (Please see below). In such context, an analysis report is drawn up which is quite detailed to the Works Council and which must mention the function classifications and whether or not use has been made of the sex neutral checklist from the government. This analysis report must be completed every 2 years, by 31 March of the year following the two financial years covered by the analysis. Beyond the analysis report, the requirement to disclose the criteria used to determine the remuneration, remuneration levels, and progression of remuneration of workers has not yet been implemented at federal level. At regional level, in the public sector of the Fédération Wallonie-Bruxelles only, the requirement applies to employers falling within that limited scope. It is not specified in the legislation as to when and how that disclosure should take place.
Individual pay levels At the request of a worker (directly or through a worker representative or equality body), employers must provide information on their individual pay level and the average pay levels, broken down by sex for categories of workers performing the same work or work of equal value. The employer must also inform workers annually about their right to request this information.	Not implemented yet at federal level. At regional level, in the public sector of the Fédération Wallonie-Bruxelles only, from 2026 onwards, employers must inform workers annually of their right to receive, in writing, information on their individual level of remuneration and on the average levels of remuneration, broken down by gender, of workers performing the same work or work of equal value. It is not specified how any requests for such information must be made or any timescales within the which information must be provided.
No secrecy clauses Workers shall not be prevented from disclosing their pay for the purpose of the enforcement of the principle of equal pay and clauses in contracts prohibiting disclosure of pay information are prohibited.	No current requirement at federal or regional level.
Reporting requirements
Employer size threshold, start and frequency Employers with 100 or more workers must prepare and publish gender pay gap reports. The start and frequency of that obligation will depend on worker numbers.	Companies that usually employ at least 50 employees on average must undertake a detailed analysis of the remuneration structure within the company. The report can be comprehensive or concise, depending on whether the company has more or less than 100 employees. To determine whether the company meets the headcount threshold for this analysis, the average number of employees over the two financial years covered by the report must be considered. The analysis should make it possible to determine whether the company pursues a gender-neutral remuneration policy. The companies required to make a detailed analysis of the remuneration structure within the company must do so every 2 years, by 31 March of the year following the two financial years covered by the analysis.
Content of reporting Reports must include: the gender pay gap (including in complementary or variable components) the mean gender pay gap (including in complementary or variable components) the median gender pay gap (including in complementary or variable components) the proportion of female/male workers receiving complementary or variable components the proportion of female/male workers in each pay quartile the gender pay gap by category of workers broken down by base pay and complementary or variable pay The accuracy of the report must be confirmed by management after consulting with workers’ representatives.	At the company level, there are the following relevant obligations for employers: Splitting wage data in the social balance: All companies that are required to file annual accounts with the National Bank must prepare a social balance sheet. The following data must be divided according to the gender of the employees: The average number of full-time and part-time employees and the total workforce, expressed in full-time equivalents The number of hours worked by the full-time and part-time employees and the total number hours worked The personnel costs of the full-time and part-time employees and the total personnel costs The total amount of benefits granted in addition to salary Normally, the payroll agency will complete the social balance sheet (the company must provide the necessary information to enable this), which is an important part of the company’s annual accounts that must be filed at the end of the fiscal year. The annual accounts, including the social balance, must be submitted to the general meeting for approval within six months after the end of the financial year and deposited by the administrators or managers at the National Bank within 30 days of approval (at the latest seven months after the end of the financial year). The annual accounts and social balance are made available to the public by the “Balanscentrale” of the National Bank, which can be seen via this link Analysis of the company’s remuneration structure: Companies that usually employ at least 50 employees on average must make a detailed analysis of the remuneration structure within the company every 2 years. This analysis should make it possible to determine whether the company pursues a gender-neutral remuneration policy. Action plan on a gender-neutral remuneration structure: An action plan may have to be established on the basis of the information in the analysis report if the Works Council (or, if there is none, the employer, in consultation with the trade union delegation), deem this opportune. This is not mandatory.
Provision / publication of report Companies must provide the pay gap information to the national authorities designated for that purpose and may also publish it themselves on their website or otherwise make it publicly available.	The report is not required to be published externally. The report is communicated to the Works Council (or, if there is none, to the trade union delegation).
Remedial action requirements
Employers must take steps to remedy unjustified pay gaps within a reasonable period of time in close cooperation with workers’ representatives, the labour inspectorate and/or the equality body. Obligation to carry out joint pay assessment with workers’ representatives This obligation arises where: there is a 5% or higher pay gap in any category of workers that gap is not justified by objective, gender-neutral criteria the employer has failed to remedy within 6 months of report The joint pay assessment must include certain prescribed information and must be made available to workers and their representatives and on the request for the Labour Inspectorate and equality body.	As mentioned above, an action plan may have to be established on the basis of the information in the analysis report if the Works Council (or, if there is none, the employer, in consultation with the trade union delegation), deem this opportune. This is not mandatory.
Other provisions
Who can take action? Workers may take action, as well as their representatives, associations, organisations and equality bodies.	N/A. The current law imposes mostly effort commitments, not result commitments. Although social partners will discuss the gender pay gap during their negotiations, they do not have to effectively achieve a reduction, or the elimination of the gender pay gap. They can choose to adopt an action plan, but again there is no obligation.
Compensation Workers must be able to claim full compensation or reparation for loss and damage in a dissuasive and proportionate manner. No upper limit may be fixed.	No current requirement, unless requested on the basis of general anti-discrimination claims.
Other remedies or penalties Other penalties for an infringement of rights or obligations related to the principle of equal pay should include: an order to stop the infringement an order to take measures	No current requirement.
Burden of proof Non-compliance with obligations leads to a shift of the burden of proof, unless the infringement is manifestly unintentional or minor.	No current requirement.
Proof of equal work for equal value – equal pay claims When assessing whether female and male workers are carrying out the same work or work of equal value, the assessment of whether workers are in a comparable situation shall not be limited to situations in which female and male workers work for the same employer, but shall be extended to a single source establishing the pay conditions. A comparator does not need to be employed at the same time as the worker concerned. Hypothetical comparators are permitted.	No current requirement at federal level. At regional level, in the public sector of the Fédération Wallonie-Bruxelles only, the legislation specifies that remuneration structures shall be such as to enable an assessment to be made of whether workers are in a comparable situation with regard to the value of the work, based on objective, non-discriminatory criteria agreed with the representative organizations of workers, where such criteria exist. These criteria shall not be based, directly or indirectly, on the sex of the workers. Relevant non-technical skills shall not be undervalued. Any remuneration structure that is not transparent within the meaning of this section shall be considered discriminatory.
Access to evidence equal pay claims Authorities’ or courts’ must have the power to order disclosure of evidence relevant for equal pay claims.	No current requirement.
Limitation periods equal pay claims Minimum 3 years from awareness, or reasonable possible awareness, of infringement.	No current requirement.
Penalties Penalties must be effective, proportionate and dissuasive applicable to infringements of the rights and obligations relating to the principle of equal pay, including fines and specific penalties for repeated infringements.	There are no penalties, although an employer that fails to share the analysis with the Works Council risks potential criminal fines.
Public contracts Measures must ensure that, in the performance of public contracts or concessions, economic operators comply with their obligations relating to the principle of equal pay. Public procurement may be used to enforce the equal pay principle.	No current requirement.

What is likely to happen next?

The Directive will eventually be transposed throughout the whole of Belgium. The timeframe for this is currently unknown.

How we can help

Our extensive global footprint means that we are well placed to support global employers in their current and future HR plans, wherever they have a presence. Our lawyers are not only experts in the complexities of different laws, but also in the management of projects spanning jurisdictions and driving those projects to maximize the strategic aims and benefits.

Our teams have been supporting employers to get ready for the requirements of the Pay Transparency Directive, including gap analysis against existing practices, advice on existing local laws, training and action plans. With the added benefit of our Diversidata product, our teams are ideally placed to help companies transform their diversity and inclusion strategies, both in the EU and beyond.