Pay transparency in France: what to expect in 2026

What the Directive introduces

The directive is built around three main ideas.

• First, transparency at the hiring stage

Employers will have to provide information about the salary or salary range attached to a role before or during the first interview. They will also no longer be allowed to ask candidates about their previous salary.

• Second, transparency during employment

Employees will gain the right to request information about their own pay level, as well as average pay levels — broken down by gender — for comparable roles within the company.

• Third, structured pay gap reporting

Companies above certain size thresholds (starting at 100 employees at EU level) will have to calculate and report gender pay gap indicators using common European metrics. If unexplained gaps exceed 5%, additional review mechanisms may apply.

Another important point concerns legal procedure: in cases of alleged pay discrimination, the burden of proof may shift to the employer.

It is also worth noting that the concept of “pay” under EU law is broad. It includes not only base salary, but also variable compensation and other elements linked to employment. The directive sets minimum standards. Each Member State can go further when transposing it.

France: a familiar yet new step

France already has a well-established framework on pay equality.

The principle of equal pay has long been part of the Labour Code. Since 2019, companies with at least 50 employees must publish the “Index de l’égalité professionnelle,” which measures gender pay gaps and related indicators.

Because of this, French employers are not starting from zero. They are already used to reporting on pay equality and discussing these topics with employee representatives.

However, the EU directive adds new dimensions :

• It formalises salary transparency during recruitment
• It gives employees a clearer right to access comparative pay information
• It introduces harmonised European reporting metrics.
• It sets a 5% threshold that may trigger further internal assessment.

As of early 2026, the French transposition law has not yet been finalised. The government must meet the June 2026 deadline. The main question is not whether the directive will apply in France — it will — but how it will fit with the existing Equality Index and current reporting rules.

France may choose to closely follow the European minimum framework, or to integrate it into its broader national system.
 

Why this matters beyond base salary

Although the directive is often described as a pay transparency reform, its impact goes beyond fixed salary.

Under European rules, remuneration includes variable pay and other compensation elements. When transparency increases, organisations naturally look again at how their overall reward structure is organised and explained.

In France, this discussion takes place in a context of strong social dialogue and established equality obligations. For multinational employers, it also adds a European layer that needs to be consistent across countries.