Directive (EU) 2023/970: where the transposition into French law stands as at 14 September 2026, and what changes for employers.
Legislative timeline
- 10 May 2023: adoption of the European directive (EU 2023/970).
- 6 March 2026: first version of the preliminary draft sent to the social partners.
- 4 June 2026: revised version sent to the social partners, then to the Conseil d’État.
- 7 June 2026: transposition deadline missed.
- 10 September 2026: presented to the Council of Ministers, followed by debate in Parliament.
The Minister of Labour aims for adoption before the end of 2026, with gradual entry into force from 1 January 2028. The provisions may change as the parliamentary debates progress.
Where does the gender pay gap stand?
Latest figures cited in support of the bill: 3.6% in the private sector (2025, full-time equivalent), 2.9% in the State civil service, 4.2% in the local government civil service and 4.7% in the public hospital service (2024).
These gaps, measured on a like-for-like workforce basis, are the stated rationale for the whole scheme: new indicators, a stronger right to information and mandatory corrective measures where a gap is unjustified.
Work of equal value
The objective criteria for assessing work of equal value are now laid down by law: professional knowledge, experience acquired, non-technical skills, responsibilities exercised, working conditions, and physical or mental strain.
The Gender Equality Index is changing
- New main indicator (indicator 7): gender pay gap within categories of workers performing work of equal value.
- Set by decree: the number and nature of the indicators may change without new legislation.
- Pay components: now defined by decree, allowing greater flexibility to adapt.
Right to information at the hiring stage
Stronger obligations for all employers, whatever their headcount:
- Pay range: the employer will have to disclose the initial pay range for the position, from the job advertisement onwards.
- Collective agreement provisions: the provisions of the collective agreement that are relevant to setting pay.
- Proactive disclosure: a proactive duty on the employer to inform, rather than a mere right of access for the candidate.
Right to information during employment
- Employees may request their own individual pay level.
- They have access to the average pay levels for their category, broken down by sex.
- Each year, the employer informs employees that this right exists.
- The employer may refuse where the request could reveal the individual pay of another identifiable employee.
- Any clause prohibiting employees from disclosing their pay is deemed unwritten.
The role of the CSE
- 100 employees or more (information and consultation): the works council (CSE) is informed and consulted each year on the indicator’s data, method and results. Its opinion is sent to the authorities; if none is given within the time limit, it is deemed unfavourable.
- 50 to 99 employees (information only): annual information on data, method and results. No consultation: no opinion to send to the authorities.
Employees, the CSE and union representatives may request clarification; the employer may decline abusive requests (excessive number, repetitive or systematic nature). Categories of work of equal value may be set by collective agreement or, failing that, by unilateral decision (3 years maximum).
When the gap requires negotiation
Where the average gap exceeds a threshold set by decree (5%) and no objective, gender-neutral criterion justifies it, the employer must open negotiations on gender equality at work. The goal is stronger: to remedy the gap, not merely reduce it.
Private sector: timeline and reporting frequency
The first six Index indicators are reported annually from the scheme’s entry into force; they are automated, calculated from DSN payroll data. For indicator 7 (which cannot be automated):
- 250 employees or more: annual reporting from entry into force.
- 150 to 249 employees: every 3 years, from entry into force.
- 100 to 149 employees: every 3 years, with a first report on a date set by decree, no later than 3 years after promulgation.
- 50 to 99 employees: every 3 years, with a first report on a date set by decree, no later than 6 years after promulgation.
The current Index will be kept for the report filed in 2027. The Government has announced the switch to the new indicators from 2028. The three- and six-year deferrals apply only to the first report on the 7th indicator.
Civil service: gradual implementation
- Employers managing 150 or more public officials: from 2028.
- Other public employers concerned: from 1 June 2030.
The Index currently applicable in the civil service remains in place during the transition period. The 150 threshold is assessed by the number of public officials managed, not by employees.
Stronger remedies
- Reversal of the burden of proof: in a pay discrimination dispute, it is now for the employer to prove that there was no discrimination.
- Formal notice from the authorities: the authorities may serve formal notice on the employer to open negotiations as soon as they find an unjustified gap, with no prior step required.
- Public procurement: exclusion from tender procedures for 1 year for companies penalised for breaching gender equality rules.
- Criminal penalties: up to 2 years’ imprisonment and a €7,500 fine where several people are affected by the same employer.
What to prepare for now
- Audit your pay practices before entry into force.
- Identify your categories of work of equal value, by agreement or unilateral decision.
- Prepare for the information duties at hiring and during employment.
- Follow how the text evolves through the parliamentary and regulatory process.
Timeline and arrangements may change during the parliamentary debates and when the implementing decrees are adopted.