Gender pay equity results — Denmark, Finland, Ireland, Norway, Portugal, Spain & Sweden
All monetary comparisons use EUR as the consolidated reporting currency (2025/26 rates: DKK ÷7.46, NOK ÷11.75, SEK ÷11.25). Pay regression uses log-linear OLS.
% female and male headcount at each job level
% female and male headcount per country
Headcount (N) per job level
Headcount (N) per country
| Predictor | Coef (log) | Effect (%) | Direction |
|---|
| Country | Key Legislation | Threshold | Key Requirements | Deadline / Status |
|---|---|---|---|---|
| Denmark |
EU Dir. 2023/970 Ligelønsloven |
≥10 employees (national) ≥100 employees (EU) |
Annual gender pay gap reporting by job group; employee right to pay information; action plan required if GPG >5% and cannot be justified on neutral grounds | EU transposition: June 2026 National law active since 2006 |
| Finland |
EU Dir. 2023/970 Tasa-arvolaki |
≥30 employees (pay survey) ≥100 employees (EU) |
Biennial pay survey (palkkakartoitus) comparing men & women in same/equivalent roles; action plan for unjustified gaps; individual pay information rights | EU transposition: June 2026 Pay survey: every 2 years |
| Ireland |
EU Dir. 2023/970 Gender Pay Gap Info Act 2021 |
≥250 (from 2022) ≥150 (from 2024) ≥50 (from 2025) |
Annual public report: mean & median GPG, bonus gap, BIK gap, pay quartile distribution, % on flexible working arrangements. Published on employer website. | EU transposition: June 2026 Annual: June each year |
| Norway |
EU Dir. 2023/970 (via EEA) Likestillings- og diskrimineringsloven Aktivitets- og redegjørelsesplikten |
≥50 employees ≥500 employees (enhanced) |
Active equality work duty (aktivitetsplikt); annual equality reporting; pay mapping by position type; public pay statistics obligation for large employers. EU PTD applies via EEA Agreement. | EU transposition: June 2026 (via EEA) Annual reporting duty: 1 April |
| Portugal |
EU Dir. 2023/970 Lei n.º 60/2018 |
≥50 employees (national) ≥100 employees (EU) |
Equal pay for equal work or work of equal value; annual gender pay statistics submitted to CITE; employers must justify pay differences >5%; employee right to pay transparency information | EU transposition: June 2026 National law active since 2019 |
| Spain |
EU Dir. 2023/970 Real Decreto 902/2020 |
≥50 employees (pay audit) ≥100 employees (EU) |
Mandatory pay register disaggregated by gender for all companies; pay audit (auditoría retributiva) as part of equality plan for companies ≥50; pay gaps >25% require documented justification | EU transposition: June 2026 National law active since 2021 |
| Sweden |
EU Dir. 2023/970 Diskrimineringslagen lönekartläggning |
≥10 employees (pay survey) ≥25 employees (documented) ≥100 employees (EU) |
Annual pay survey (lönekartläggning) comparing men & women in same/equivalent/higher-valued work; documented action plan if unjustified gaps exist; 3-year rolling implementation plan | EU transposition: June 2026 National law: annual survey |
Sources: EU Directive 2023/970/EU (Pay Transparency); Denmark Ligeløn Act; Finland Act on Equality between Women and Men (1329/2014); Ireland Gender Pay Gap Information Act 2021 (S.I. 686/2022); Norway Equality & Anti-Discrimination Act 2017; Sweden Discrimination Act (2008:567) ch. 3 §8–10; Portugal Lei n.º 60/2018; Spain Real Decreto 902/2020. Thresholds and deadlines subject to national transposition legislation.