The transposition deadline for EU Pay Transparency Directive (EU) 2023/970 passed on 7 June 2026, and France has publicly announced a delay in converting it into national law. Although no French implementing legislation is yet in force, international employers operating in France face real and immediate compliance risks: the European Commission has signalled that infringement proceedings will follow, and public-sector employers in particular may already be exposed to direct effect arguments before French courts. Acting now – rather than waiting for the national framework to crystallise – is the prudent course.
Where France Stands: A Delay with Consequences
France is among a group of Member States – alongside Ireland, Finland and Poland – that announced delays in implementing the Directive by the 7 June 2026 deadline. No implementing decree, ordonnance or loi de transposition had been published as of that date. This places France in contrast with the four jurisdictions that transposed fully on time: Slovakia, Italy (Legislative Decree 96/2026, in force 7 June 2026), Lithuania and Malta (Legal Notice 173 of 2026).
The practical consequence is a legal gap. French private-sector employers cannot yet be held directly to the Directive's specific procedural requirements under national law. However, the Directive's objectives – including gender pay gap reporting, the right of workers to request pay information, and obligations around pay transparency in recruitment – are sufficiently precise that certain provisions may be invoked against public-sector employers and public bodies before the Cour de cassation or administrative courts, given the doctrine of direct effect of EU directives against the State.
The European Commission has stated publicly that it will not grant extensions beyond the 7 June 2026 deadline. Infringement letters to non-compliant Member States are expected in the coming months. For employers in France, this means the national legislative process is likely to accelerate under external pressure – and the window to prepare before obligations become enforceable is narrowing.
What the Directive Requires: Key Obligations for Employers
Even where national transposition is pending, understanding the substantive obligations is essential so that compliance infrastructure can be built in advance. The core requirements under Directive (EU) 2023/970 include the following.
- Pay transparency in recruitment: Employers must provide salary range information to candidates before or during the recruitment process. Asking about a candidate's pay history will be prohibited. Poland has already introduced recruitment-stage pay information requirements (since 24 December 2025), giving an indication of how this obligation tends to be structured in practice.
- Right to pay information: Employees may request information about their individual pay level and about average pay levels, broken down by gender, for categories of workers performing the same work or work of equal value.
- Gender pay gap reporting: Employers with 250 or more employees must submit a formal report on the gender pay gap. The first reports covering 2026 data are due by 7 June 2027. Smaller thresholds will apply to employers with fewer employees, on a phased basis under the Directive's schedule.
- Joint pay assessment: Where a pay gap of a specified magnitude is identified and cannot be objectively justified, employers must conduct a joint pay assessment in cooperation with worker representatives.
- Remedies and sanctions: Member States must ensure effective, proportionate and dissuasive penalties, including compensation for workers who suffer pay discrimination. The burden of proof shifts to the employer once a worker raises a prima facie case.
The 7 June 2027 deadline for the first gender pay gap reports (covering 2026 data, for employers with 250 or more employees) is particularly significant. Even without a French transposing act, employers who do not begin collecting and structuring pay data in 2026 will find it very difficult to produce compliant reports once national rules are enacted – which, given Commission pressure, is likely before that reporting deadline arrives.
If your organisation employs staff in France and has questions about how these requirements interact with existing French labour law obligations, our team is available to assist. Contact us at info@ferrazwhitmore.com or visit our contacts page.
The French Employment Law Context
France is not starting from zero. Existing provisions under the Code du travail already impose certain equal pay obligations and require the publication of an index de l'égalité professionnelle (the "gender equality index") by employers above specified workforce thresholds. These domestic rules pre-date the Directive and address some of the same territory, but they do not satisfy all of the Directive's requirements – particularly around individual pay transparency, recruitment-stage disclosures and the structured joint assessment mechanism.
When France does transpose, the implementing legislation will need to articulate how the Directive's framework interacts with existing Code du travail provisions, collective bargaining structures, and the enforcement role of the inspection du travail. The procedural machinery for enforcement in France typically involves administrative authorities, with civil claims potentially routed through the conseil de prud'hommes (employment tribunal). Where financial penalties are at issue, the interplay with bodies such as the AMF (in regulated sectors) and the ACPR (for financial institutions) may become relevant for certain categories of employer.
Separately, recent French case law and legislative developments concerning platform work and algorithmic management – including evolving doctrine around the employment presumption for platform workers – suggest that the application of pay transparency rules to non-standard work arrangements will require careful analysis once the transposing act is published. The Cour de cassation has issued significant rulings on the requalification of platform relationships, and the intersection with pay transparency obligations is an area to watch.
Immediate Actions for International Companies Operating in France
Given the delay in French transposition and the certainty that the national framework will arrive before the first reporting deadline, the following steps are advisable now.
- Map your workforce by pay category. Begin segmenting roles into comparable groups based on objective criteria (skills, responsibilities, effort, working conditions). This foundational work is required regardless of how France ultimately structures its transposing rules, and it takes time to do rigorously.
- Audit existing pay data for 2026. The first gender pay gap reports will cover 2026 data. Organisations that do not begin capturing and verifying pay data now risk being unable to produce accurate reports on a tight timeline once national obligations are confirmed.
- Review recruitment processes. Even before national implementation, it is advisable to remove salary-history questions from interview processes and to develop internal protocols for communicating salary ranges to candidates. This aligns with where French law is heading and reduces litigation risk.
- Assess public-sector exposure. If your organisation is a public-sector body or an entity closely linked to public authorities, seek specific advice on whether direct effect arguments could be raised against you now, before national transposition.
- Engage worker representatives early. French labour law confers significant procedural rights on works councils (comité social et économique). Any significant change to pay structures or reporting processes will require consultation. Beginning that engagement proactively avoids delays later.
For a detailed analysis of litigation exposure under the emerging French framework, including how the enforcement landscape is developing, see our dedicated resource on pay transparency litigation risk in France.
Broader EU Picture: Why France Cannot Wait Indefinitely
The experience of the four jurisdictions that transposed on time – and the stated position of others such as the Netherlands, Sweden, Czech Republic and Denmark, which are targeting 1 January 2027 – demonstrates that the legislative work, while complex, is achievable within a defined timeframe. Belgium has requested a six-month extension; the Commission's refusal to grant general extensions suggests Belgium's request will face a difficult reception. For France, the political and legal dynamics are similar.
The Czech Republic has already introduced partial measures, including bans on pay-secrecy clauses and prohibitions on salary-history questions, ahead of full transposition. This incremental approach may influence how France structures its own interim steps. Employers with multi-jurisdictional operations in the EU should be coordinating their France strategy with their broader European compliance programme rather than treating each jurisdiction in isolation.
Our pay transparency practice in France covers the full scope of compliance planning, from workforce mapping and pay equity audits to engagement with worker representatives and regulatory monitoring. Our lawyers work alongside employment, corporate and regulatory colleagues to provide coordinated advice for international groups.
Next Steps
France's delay in transposing Directive (EU) 2023/970 does not remove the obligation – it compresses the timeline for action once the national framework is enacted. The first gender pay gap reports for employers with 250 or more employees cover 2026 data and are due by 7 June 2027. Organisations that begin their compliance work now will be significantly better placed than those that wait for the French implementing legislation to be finalised.
Ferraz & Whitmore advises international companies, investment funds and regulated entities on employment and corporate matters across EU jurisdictions. If you would like to discuss your organisation's exposure and a practical path to compliance in France, please write to us at info@ferrazwhitmore.com or use our contacts page to arrange a consultation. We also assist with related matters including cross-border corporate structuring – for context on the broader French regulatory environment, see our corporate law practice in France.
Disclaimer: This publication is provided for informational purposes only and does not constitute legal advice. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. Ferraz & Whitmore assumes no liability for actions taken or not taken based on the contents of this material. For advice regarding your particular situation, please contact info@ferrazwhitmore.com.