In the coming months, some companies will have to review something that until now has barely been questioned. The regulations currently being developed require a review of practices that, in many cases, were taken for granted without further analysis. The deadline established by the Pay Transparency Directive for Member States to adapt their domestic legislation to the new obligations in this area is June 7, 2026.
European regulations and their upcoming adaptation into Spanish law will introduce a significant change in how salaries are managed within companies. In the coming months, obligations regarding pay transparency will intensify, with a direct impact on internal organization.
Directive (EU) 2023/970 of 10 May 2023 establishes a new set of obligations aimed at strengthening the principle of equal pay for women and men for the same work or work of equal value.
This Directive is based on Article 157 of the Treaty on the Functioning of the European Union (TFEU), which enshrines the principle of equal pay, and on previous legislation such as Directive 2006/54/EC.
In Spain, this principle is already enshrined in various regulations:
- Article 28 of the Workers' Statute (Royal Legislative Decree 2/2015)
- Organic Law 3/2007, for the effective equality of women and men
- Royal Decree-Law 6/2019, which strengthens equality measures in the workplace
- Royal Decree 902/2020, on equal pay
- Royal Decree 901/2020, on equality plans
However, European regulations introduce additional obligations that will require the Spanish framework to be adapted.
- Attention. The future regulation does not replace the current one, but rather expands and strengthens it.
- Pay transparency from the moment of entry into employment
One of the main changes affects the selection processes. Companies will have to:
- Inform candidates of the starting salary or salary band for the position
- Ensure gender-neutral selection processes
- Refrain from requesting information about the candidate's salary history
This change responds to the need to avoid perpetuating previous wage inequalities.
- Attention. It will be necessary to review selection protocols, job offers, and forms to ensure they meet these requirements.
- Workers' right to information
The Directive recognizes an enhanced right of access to pay information. Specifically, employees may request:
- Their individual pay level
- The average pay levels for your professional category
- Information broken down by sex
In addition, companies must make available to their staff the criteria used to set salaries and career progression.
- Attention. The company must be able to justify any salary difference using objective, neutral, and documented criteria.
- Reporting obligations on the gender pay gap
The regulations introduce periodic reporting obligations for companies above certain workforce thresholds. Key data to be reported include:
- Average and median pay gap
- Differences in variable components and complements
- Salary distribution by levels or quartiles
- Percentage of people who perceive variables
Furthermore, this data must be made available to the labor authority and may be made public.
- Attention. External transparency has a reputational impact. It's not just about compliance, but about how the data is perceived.
- Compensation evaluation and 5% threshold
One of the most significant changes is the reduction of the tolerance threshold. If, in a professional category, there is a salary difference of more than 5% between men and women:
- And it cannot be justified with objective criteria
- And it's not corrected within six months
The company must conduct a joint pay evaluation with the legal representatives of the workers.
- Attention. The 5% threshold is significantly more demanding than the current 25% stipulated in Article 28 of the Workers' Statute.
- Strengthening of complaint and sanction mechanisms
The Directive incorporates measures to guarantee the effectiveness of the principle of equal pay. These include:
- Reversal of the burden of proof in certain cases
- Right to full compensation (including arrears and damages)
- Extension of claim deadlines
- Possibility of effective and dissuasive sanctions
Warning. The legal risk increases significantly. Lack of transparency can work against the company in legal proceedings.
- Current situation in Spain and next steps
The Ministry of Labor has already begun the adaptation process through a prior public consultation (April-May 2026) for the preparation of the future Royal Decree of transposition.
The deadline for adapting Spanish regulations is June 7, 2026.
Regardless of this transposition, the Directive includes a specific implementation timetable for the obligation to report on the gender pay gap based on the size of the organization:
- More than 250 workers. They will have until June 7, 2027 to implement these measures, and subsequently every year.
- Between 150 and 249 employees. Until June 7, 2028, and every three years thereafter.
- Between 100 and 149 workers. Until June 7, 2031, and every three years thereafter.
- Companies with fewer than 100 employees are exempt from this reporting requirement.
This implies that, in the short term, new provisions will be approved that will specify these obligations.
- Attention. The window for adaptation will be limited. Companies that fail to anticipate this will have to react within tight deadlines.
- Practical recommendations for businesses
In light of the new regulatory framework, it is advisable to:
- Review the professional classification system
- Analyze the salary structure and detect possible deviations
- Document the salary setting criteria
- Evaluate the promotion and pay progression policy
- Adapt the selection processes
- Prepare the information that may be requested or published
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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