Pay transparency reporting
Mandatory reporting of gender pay gaps, with workers gaining the right to request pay information for equivalent roles and job postings required to disclose salary ranges.
Who it applies to
Employers with 100 or more employees.
In force since
Expected once Spain transposes (Directive date: June 7, 2031)
Note
Spain has not transposed Directive 2023/970 yet (a draft amends RD 902/2020). The dates are the Directive's own and apply in Spain once it transposes.
Legal basis
Directive 2023/970, reporting from 2031, 100-149 employees
Source
Spot-check 2026-08-22 against La Moncloa, INSST, Iberley; docs/claude_climahq-plan-and-audit-2026-08.md §2.4
Spot-checked Aug 2026
Who must comply
Employers above the size threshold for their reporting band; the exact frequency and first report date both depend on which band applies.
What an inspection involves
Once national transposition and the first reporting cycle are in force, the regulator can request the underlying pay-band data behind a submitted report, not just its summary figures.
Typical cost
Primarily a data cost: accurate pay bands by role and gender, the same underlying data the pay register obligation already requires; the reporting format is the new element, not the data itself.
See where your organization stands on this obligation
The Radar tracks this obligation against your own workplaces and headcount, not just in the abstract.