{"id":25902,"date":"2026-06-12T09:24:38","date_gmt":"2026-06-12T09:24:38","guid":{"rendered":"https:\/\/toffolettodeluca.it\/?p=25902"},"modified":"2026-06-12T09:24:40","modified_gmt":"2026-06-12T09:24:40","slug":"pay-equity-eu-pay-transparency-directive-legislative-decree-96-2026","status":"publish","type":"post","link":"https:\/\/toffolettodeluca.it\/en\/pay-equity-eu-pay-transparency-directive-legislative-decree-96-2026\/","title":{"rendered":"Equal pay: publication of Legislative Decree implementing EU Directive 2023\/970"},"content":{"rendered":"\n<p>Legislative Decree no. 96 of 7 May 2026 has been published, transposing into Italian law <strong>EU Directive 2023\/970<\/strong>, which aims to strengthen the effectiveness of the principle of <strong>equal pay for men and women<\/strong>, with particular attention to <strong>transparency <\/strong>of pay systems and <strong>prevention of wage discrimination<\/strong> (see our newsflash of 19 May 2023 &#8220;<a href=\"https:\/\/toffolettodeluca.it\/en\/new-directive-on-equal-pay-and-pay-transparency\/\" target=\"_blank\" rel=\"noreferrer noopener\">Equal pay and pay transparency: Directive published<\/a>&#8220;).<\/p>\n\n\n\n<h3 class=\"gb-text gb-text-4467f732\">Scope and definitions <\/h3>\n\n\n\n<p>The Decree applies to <strong>subordinate employment contracts<\/strong>, both fixed-term and open-ended, including part-time and executive positions, whereas domestic and intermittent (on-call) work is still excluded.<\/p>\n\n\n\n<p>The measure is part of European initiatives aimed at making the principle of equal pay for men and women effective. In this sense, particularly relevant is the adoption of a broad notion of<strong> remuneration<\/strong>, which includes not only the basic salary, but any form of compensation granted to workers, even indirectly or in kind, including <strong>accessories and variable components<\/strong>. The measure also clarifies that <strong>remuneration level<\/strong> must be understood as all the <strong>continuous and fixed<\/strong> salary elements with the exclusion of non-structural individual ones, such as discretionary or temporary bonuses. The new disciplinary relates to equal pay for the &#8220;<strong>same work<\/strong>&#8221; or &#8220;<strong>work of equal value<\/strong>&#8220;. When the company has <strong>applied<\/strong> a collective agreement, the assessment is based on the classifications provided for therein:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The &#8220;<strong>same work<\/strong>&#8221; means when the <strong>tasks are identical or attributable <\/strong>to the same <strong>qualification<\/strong>, within the same salary level and the same legal category;<\/li>\n\n\n\n<li>Whereas &#8220;<strong>work of equal value<\/strong>&#8221; means <strong>different but comparable tasks <\/strong>based on the same classification levels.<\/li>\n<\/ul>\n\n\n\n<p>Where the company has <strong>no<\/strong> collective agreement, the sector collective agreement signed by the <strong>most representative trade unions<\/strong> at a national level is applied. Moreover, the adoption of a collective agreement with these characteristics constitutes a <strong>presumption of compliance<\/strong> with the principles of equal pay, without prejudice to the possibility of demonstrating individual cases of pay discrimination. In addition to the provisions of the collective agreement, professional classification and evaluation systems adopted by employers for the purposes of determining wages are also permitted, provided that these follow objective and gender-neutral criteria.<\/p>\n\n\n\n<h3 class=\"gb-text gb-text-7d1859f9\">Transparency and information obligations<\/h3>\n\n\n\n<p>The Decree introduces an articulated system of <strong>transparency obligations<\/strong> concerning all the different stages in the employment relationship.<\/p>\n\n\n\n<p>Right from the <strong>pre-employment phase<\/strong>, employers are required to indicate, in the job posting, the initial salary or relative band to be attributed to the position; it is also expressly <strong>prohibited<\/strong> to request information from candidates about their remuneration in current or previous positions, including through third parties.<\/p>\n\n\n\n<p><strong>During the relationship<\/strong>, workers must have clear access to the <strong>criteria<\/strong> that determine remuneration, salary levels and economic progression, which must be based on objective and gender-neutral parameters. However, companies with fewer than 50 employees are <strong>exempt<\/strong> from the obligation to make criteria relating to economic progression available. In this context, a central role is played by <strong>information<\/strong> provided at the time of hiring in compliance with Legislative Decree 152\/1997, governing the level of classification, initial salary and the collective agreement applied.<\/p>\n\n\n\n<p>Workers also have the right to obtain <strong>information<\/strong> on average <strong>salary levels<\/strong>, by gender, with reference to providers performing the same work or work of equal value. Employers are required to provide a response within two months of the request and may comply with this obligation also by <strong>publication<\/strong> of the data on the intranet or in a reserved area of the company website. Companies <strong>must also<\/strong> inform all workers <strong>annually<\/strong> of the existence of this right and how to exercise it.<\/p>\n\n\n\n<p>To ensure transparency, the measure renders <strong>null and void<\/strong> any term of contract that prohibits workers from <strong>&nbsp;disclosing<\/strong> their remuneration.<\/p>\n\n\n\n\n\n\n\n<h3 class=\"gb-text gb-text-ba5e5930\">Pay Gap <\/h3>\n\n\n\n<p>The <strong>gender pay gap<\/strong> monitoring system is also particularly important. Employers with<strong> at least 100 employees<\/strong> are required to collect and transmit detailed data regarding their <strong>gender pay gap<\/strong>, including the different components of remuneration and how the same is distributed according to gender. This information must be made available to a new <strong>National Monitoring Body<\/strong>, workers and their representatives as well as, upon request, to the competent authorities.<\/p>\n\n\n\n<p>The <strong>timelines<\/strong> for collecting the data in question vary according to company size and the relative methods of transmission will be defined by forthcoming ministerial decrees:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>by <strong>7 June 2027<\/strong> and <strong>every year<\/strong> thereafter for employers with at least 250 employees;<\/li>\n\n\n\n<li>by <strong>7 June 2027<\/strong> and <strong>every<\/strong> <strong>three years<\/strong> thereafter for employers with between 150 and 249 employees;<\/li>\n\n\n\n<li>by <strong>7 June 2031<\/strong> and <strong>every three years<\/strong> thereafter for employers with between 100 and 149 employees.<\/li>\n<\/ul>\n\n\n\n<p>The Decree also includes a <strong>corrective mechanism<\/strong> of particular importance. If a <strong>pay gap <\/strong>of at least<strong> 5%<\/strong> should emerge in any given category of workers and this gap is not justifiable based on objective and neutral criteria, nor is it corrected within six months, employers shall be required to initiate a <strong>joint wage evaluation<\/strong> with the workers&#8217; representatives in order to identify the causes of the disparities and take, within a reasonable time, the necessary measures to eliminate them.<\/p>\n\n\n\n<h3 class=\"gb-text gb-text-2aa1ee81\">Protection and sanctions<\/h3>\n\n\n\n<p>Regarding <strong>protection<\/strong>, the Decree refers to the provisions of the &#8220;National Code of Equal Opportunities between Women and Men&#8221; (Legislative Decree 198\/2006) which provides for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a <strong>broad active legitimacy<\/strong>, extended to equality directors, proxy trade union representatives, trade union organisations, and associations that, by statute, pursue equality protection purposes;<\/li>\n\n\n\n<li>the possibility for workers to file <strong>an urgent petition<\/strong> to a labour judge;<\/li>\n\n\n\n<li>the <strong>inversion<\/strong> of the burden of proof in favour of the victim of discrimination;<\/li>\n\n\n\n<li>the adoption of <strong>inhibitory measures<\/strong> and <strong>orders<\/strong> aimed at removing the detrimental effects of the conduct;<\/li>\n\n\n\n<li>protection against <strong>retaliation against<\/strong> or <strong>unfavourable treatment<\/strong> towards the person intending to assert their right to equal gender pay (so-called <strong>victimisation<\/strong>).<\/li>\n<\/ul>\n\n\n\n<p>Regarding <strong>sanctions<\/strong>, the measure expressly refers to art. 41 of the Equal Opportunities Code, which states that relative <strong>fines<\/strong> also apply in the event of violation of the pay transparency provisions. Employers may also have benefits <strong>withdrawn<\/strong> and, in the most serious cases, be <strong>excluded<\/strong> from access to further benefits or participation in procurement procedures.<\/p>\n\n\n\n<p class=\"has-text-align-center\">****<\/p>\n\n\n\n<p>In force from<strong> 7 June 2026<\/strong>, this Decree is a significant step towards greater regulation and transparency of <strong>company compensation policies<\/strong>, requiring employers to take a more systematic, aware, and documented approach to the management of remuneration and any gender disparities.<\/p>\n\n\n\n<p><strong>Toffoletto De Luca Tamajo<\/strong> has developed <strong><a href=\"https:\/\/toffolettodeluca.it\/en\/gap-iq-pay-transparency\/\" target=\"_blank\" rel=\"noreferrer noopener\">GAP IQ<\/a><\/strong>, a service that supports companies at every stage of implementation of the decree in question. <\/p>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"gb-element-931b3b50\">\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:19% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"https:\/\/toffolettodeluca.it\/professionisti\/avv-ornella-patane\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/toffolettodeluca.it\/wp-content\/uploads\/2021\/07\/Ornella-Patane.jpg\" alt=\"Ornella Patan\u00e9\" class=\"wp-image-7298 size-full\" srcset=\"https:\/\/toffolettodeluca.it\/wp-content\/uploads\/2021\/07\/Ornella-Patane.jpg 600w, https:\/\/toffolettodeluca.it\/wp-content\/uploads\/2021\/07\/Ornella-Patane-300x300.jpg 300w, https:\/\/toffolettodeluca.it\/wp-content\/uploads\/2021\/07\/Ornella-Patane-150x150.jpg 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<div>\n<h5 class=\"gb-text gb-text-fbe645ce\">Ornella Patan\u00e9, Partner<\/h5>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25\"><a class=\"wp-block-button__link has-base-3-color has-text-color has-background has-link-color has-medium-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/toffolettodeluca.it\/en\/professionals\/avv-ornella-patane\/\" style=\"border-top-left-radius:33px;border-top-right-radius:33px;border-bottom-left-radius:33px;border-bottom-right-radius:33px;background-color:#e42a21\" target=\"_blank\" rel=\"noreferrer noopener\">Bio<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<iframe\n      id=\"JotFormIFrame-261622133879360\"\n      title=\"Contact our experts | Learn &#038; Connect \"\n      onload=\"window.parent.scrollTo(0,0)\"\n   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non-compliance.<\/p>\n","protected":false},"author":39,"featured_media":25756,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[21],"tags":[483],"class_list":["post-25902","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsflash-insight","tag-pay-transparency"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pay Equity: Italy Implements the EU Pay Transparency Directive | Toffoletto De Luca Tamajo<\/title>\n<meta name=\"description\" content=\"Legislative Decree 96\/2026 transposes EU Directive 2023\/970 on pay transparency: new obligations for companies on salaries, gender pay gap reporting and sanctions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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