Equal Pay for Men and Women: New Employer Obligations Effective from 7 June 2026

On 7 June 2026, new legislation implementing Directive (EU) 2023/970 of the European Parliament and of the Council on pay transparency (the “Pay Transparency Directive”) will enter into force.

In Slovakia, the Directive will be implemented through Act No. 76/2026 Coll. on Equal Pay for Men and Women for Equal Work and Work of Equal Value.

Although at first glance the new rules may appear relevant only to large corporations, the opposite is true. The new legislation will affect a broad range of employers regardless of the number of employees.

For many companies, this will represent one of the most significant changes in employment law, HR processes, and compliance in recent years.

What Will the New Rules Introduce?

The aim of the new legislation is to increase pay transparency and strengthen employees’ ability to enforce their right to equal pay.

The Act will primarily introduce the following:

Information Obligations Before Employment Begins

Employers will be required to provide certain information relating to remuneration already during the recruitment phase. Transparency obligations will therefore also affect recruitment processes and job advertisements.

Obligation to Implement an Objective Pay Structure

Employers will be required to introduce a non-discriminatory remuneration system based on objective criteria, such as:

  • job complexity,
  • required skills and qualifications,
  • working conditions,
  • level of responsibility.

These criteria will need to be reflected in the employer’s internal regulations and documentation, for example in the form of an internal remuneration policy.

New Employee Rights

Employees will gain the right to request information regarding the level of remuneration for comparable positions within the company.

In practice, this may lead to increased pressure on employers to ensure consistency of pay structures and proper documentation of remuneration decisions.

Reporting of Pay Gaps

Certain employers will be required to regularly report gender pay gaps (Pay Gap Reports) to the relevant authorities.

If a pay gap exceeding 5% is identified for a particular position, the employer will be required to implement corrective measures.

Reversed Burden of Proof

Another significant change will be the reversed burden of proof in disputes concerning discrimination in remuneration.

In such disputes, the employer will bear the burden of proving that unequal pay did not occur.

What Risks Do Employers Face?

Compliance with the new obligations will be subject to inspections by the competent authorities, in particular labour inspectorates.

Failure to prepare may expose employers to:

  • fines of up to EUR 100,000,
  • employee litigation,
  • claims for back pay and damages,
  • reputational risks,
  • increased scrutiny by supervisory authorities,
  • potential implications in the area of social security and health insurance contributions.

What Will Be the Practical Impact on Companies?

In practice, the new legislation will particularly affect:

  • remuneration structures,
  • classification of job positions,
  • HR and recruitment processes,
  • internal documentation,
  • compliance and reporting procedures,
  • internal remuneration audits.

Many companies will need to reassess their existing processes and the way remuneration-related decisions are documented.

We Recommend Starting Preparations Early

Given the scope of the upcoming changes, we recommend that employers begin preparations well before the legislation takes effect.

Timely implementation of internal processes and documentation may significantly reduce the legal, financial, and reputational risks associated with the new obligations.

At LEGATE, we have long specialised in employment law and HR compliance. We assist clients in identifying the practical impact of the new legislation, implementing internal processes, and preparing documentation in line with the upcoming requirements.

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