S.L. 452.172 Art. 9Reporting on pay gap between female and male workers.

(1) Employers employing at least one hundred (100)

workers shall prepare a Pay Gap Report containing the following information:

(a) the gender pay gap;

(b) the gender pay gap in complementary or variable components;

(c) the median gender pay gap;

(d) the median gender pay gap in complementary or variable components;

(e) the proportion of female and male workers receiving complementary or variable components;

(f) the proportion of female and male workers in each quartile pay band; and

(g) the gender pay gap between workers by categories of workers, broken down by ordinary basic wage or salary and complementary or variable components.

(2) Employers employing two hundred and fifty (250) workers or more shall, by 7 June 2027 and every year thereafter, provide the information established in sub-regulation (1) in respect of the preceding calendar year. For the avoidance of any doubt, the first report shall relate to the period between the 1st January 2026 to the 31st December 2026, the second report shall relate to the period from the 1st January 2027 to the 31st December 2027, and annually thereafter.

(3) Employers employing between one hundred and fifty

(150) and two hundred and forty-nine (249) workers shall, by 7 June 2027 and every three (3) years thereafter, provide the information established in sub-regulation (1) relating to the previous year. For the avoidance of any doubt, the first report shall relate to the period from the 1st January 2026 to the 31st December 2026, the second report shall relate to the period from the 1st January 2029 to the 31st December 2029 and every three (3) years thereafter.

(4) Employers employing between one hundred (100) and one hundred and forty-nine (149) workers shall, by 7 June 2031 and every three (3) years thereafter, provide the information established in sub-regulation (1) relating to the previous calendar year. For the avoidance of any doubt, the first report shall relate to the period from the 1st January 2030 to the 31st December 2030, the second report shall relate to the period from the 1st January 2033 to the 31st December 2033 and every three (3) years thereafter.

(5) All employers shall submit the relevant reports within fourteen (14) working days from the end of a relevant yearly period.

(6) Employers employing fewer than one hundred (100) workers may provide the information established in sub-regulation (1) on a voluntary basis.

(7) The accuracy of the information contained in the Pay Gap Report shall be confirmed by the employer’s management following consultation with the employees’ representatives. Employees’ representatives shall have access to the methodologies applied by the employer in compiling the report.

(8) The Pay Gap Report containing the information referred to in sub-regulation (1)(a) to (g) shall be communicated to the Monitoring Body in such format as may be prescribed from time to time by the said Body. The employer may publish the information referred to in sub-regulation (1)(a) to (f) of these regulations on its website or otherwise make it publicly available.

(9) Employers shall provide the information referred to in sub-regulation 1(g), to all their workers and to employees’ representatives. Employers shall provide such information to the Monitoring Body and to the Equality Body upon request. The information from the previous four (4) years, where available, shall also be provided upon request.

(10) Workers, employees’ representatives, the Monitoring Body or the Equality Body, as the case may be in accordance with sub-regulation (9), shall have the right to request the employers for additional clarifications and details regarding any of the data provided, including explanations concerning any gender pay differences. Employers shall respond to such requests within a reasonable time by providing a substantiated reply. Where gender pay differences are not justified on the basis of objective and gender-neutral criteria in accordance with regulation 3, employers shall remedy the situation within a reasonable period of time in consultation with the Monitoring Body which for such purposes shall consult the employees’ representatives and the Equality Body if required.