Country guide
Pay transparency in Luxembourg
What the EU Pay Transparency Directive means for employers in Luxembourg, based on its national transposition — status, thresholds, the joint-assessment trigger, and where to file.
Luxembourg has notified NO national measure transposing Directive (EU) 2023/970 — the Commission's register of national transposition measures records 0 measures for Luxembourg, against a positive control that enumerates all 27 member states and finds 15 carrying measures — and the 7 June 2026 deadline has passed. What DOES bind, today and criminally, is the Code du travail's equal-pay chapter (artt. L.225-1 à L.225-5, in force since 25 December 2016); no pay-reporting, pay-information or recruitment-stage disclosure duty exists in Luxembourg law. This profile previously asserted that no transposition BILL has been published: that claim is WITHDRAWN rather than restated, because no permitted route establishes it — a notification register records enacted law, not parliamentary business, the Chambre des Députés' search route is robots-disallowed, its sitemap carries no 2026 business at all, and the public.lu estate forbids every query string. The Directive binds public-sector employers by direct effect.
Luxembourg has not yet transposed the directive, and the 7 June 2026 deadline has passed. The directive's own thresholds are the best guide until national law is enacted; any pre-existing national pay-reporting regime continues to apply in the meantime.
Reporting duties apply by employer size: 150 or more employees, from 2027 · Every three years (anticipated); 250 or more employees, from 2027 · Annual (anticipated); 100 or more employees, from 2031 · Every three years (anticipated). The directive's 5% trigger for a joint pay assessment applies until national law sets its own.
We have not yet confirmed from the national text whether the pay-gap figures must be published. Either way, the underlying work is the same: establish work of equal value through gender-neutral job evaluation, produce the statutory pay-gap report in the national format, and run a joint assessment where the gap is too wide.
Obligations at a glance
| Reporting threshold |
|
|---|---|
| Joint pay assessment | — |
| Public publication | Not yet confirmed |
| Competent authority | Inspection du Travail et des Mines (ITM) |
Frequently asked
Is the EU Pay Transparency Directive in force in Luxembourg?
Luxembourg has not yet transposed the directive, and the 7 June 2026 deadline has passed. The directive's own thresholds are the best guide until national law is enacted; any pre-existing national pay-reporting regime continues to apply in the meantime.
Which employers have to report in Luxembourg?
Reporting duties apply by employer size: 150 or more employees, from 2027 · Every three years (anticipated); 250 or more employees, from 2027 · Annual (anticipated); 100 or more employees, from 2031 · Every three years (anticipated).
What triggers a joint pay assessment in Luxembourg?
The directive's 5% trigger for a joint pay assessment applies until national law sets its own.
This guide summarises publicly available information for orientation only. It is not legal advice — confirm every figure against Luxembourg's own transposition text before relying on it.