The EU Pay Transparency Directive (2023/970) was adopted on 10 May 2023 and must be implemented into Danish law by 7 June 2026 at the latest. The Ministry of Employment's bill amending the Equal Pay Act went into consultation on 26 February 2026 and proposes entry into force on 1 January 2027. All Danish employers are covered by the directive's basic transparency obligations from day one. The reporting obligation begins gradually from 1 September 2028.
Timeline
- 10 May 2023EU directive adopted
- 26 Feb 2026Danish bill in consultation
- 7 Jun 2026EU transposition deadline
- 1 Jan 2027Danish entry into force (proposed)
- 1 Sep 2028First report, 150+ employees
- 1 Sep 2031First report, 50-149 employees
Reporting thresholds
| Employees | First report | Cadence |
|---|---|---|
| 250+ | 1 Sep 2028 | Annually |
| 150-249 | 1 Sep 2028 | Every 3 years |
| 100-149 | 1 Sep 2031 | Every 3 years |
| 50-99* | 1 Sep 2031 | Every 3 years |
*Denmark extends the EU minimum to 50-99 employees under certain conditions (8+ of each sex per category, excluding agriculture, forestry, fishing).
Core obligations from day one
- Pay range in recruitment Art. 5: applicants must know the pay level before the first interview. Prohibition on asking about pay history.
- Gender-neutral, objective pay structure Art. 4: pay criteria must be based on skills, effort, responsibility and working conditions. DISCO alone is not sufficient.
- Employees' right to pay information Art. 7: their own pay level and the average for the same work, broken down by sex. Two-month response deadline.
- Joint pay assessment Art. 10: triggered by an unexplained pay difference of ≥5% in an employee category. Carried out with employee representatives.
- Reversed burden of proof Art. 18: where transparency obligations are not met, the employer bears the burden of proof in equal-pay cases.
Risks of being unprepared
- Reversed burden of proof: the employer must document that pay differences are justified by objective criteria. The absence of documentation itself becomes evidence against the employer.
- Compensation to employees for breach of the duty to inform, regardless of whether there is an actual equal-pay violation.
- Requirement for effective, proportionate and dissuasive sanctions in national legislation (Art. 23). The Danish levels are set by Parliament in the final law.
- Five-year limitation period with special suspension rules. Claims raised in 2027 can therefore extend into 2033.
- A new equal-pay monitoring body as supervisory authority, which receives reports and can require clarification within two months.
How we work together
- Gap analysis We compare your current practice with the directive's five core requirements and deliver a written report with a prioritised action plan. A defined engagement that gives a clear overview of where you stand and what is missing.
- Modular implementation We prepare a pay policy and objective pay criteria, update recruitment processes, ready the data infrastructure for sex-disaggregated reporting, review contracts and train managers. Each module is tailored to your situation.
- Ongoing sparring We keep the HR leadership updated on the final Danish law, new CJEU case law and consultation responses throughout the implementation period, so you always act on the current legal picture.
Sources
Directive (EU) 2023/970 to strengthen the application of the principle of equal pay (EUR-Lex CELEX:32023L0970). The Danish Ministry of Employment, bill amending the Equal Pay Act. Consultation portal (Høringsportalen) Hearing Details/71101 (consultation deadline 27 March 2026).