Pay Transparency and Gender Equality: The Burden of Proof Lies with the Employer. Legislative Decree No. 96 of 7 May 2026 Implements Directive (EU) 2023/970

Pay Transparency and Gender Equality: The Burden of Proof Lies with the Employer. Legislative Decree No. 96 of 7 May 2026 Implements Directive (EU) 2023/970

by Carlo Pisani, Federico Pisani

Legislative Decree No. 96 of 7 May 2026, published in the Official Gazette No. 125 of 1 June 2026 and effective from 7 June, implements Directive (EU) 2023/970 and introduces pay transparency obligations with immediate effects on recruitment processes and, for larger companies, periodic reporting obligations concerning the gender pay gap.

This contribution examines the main provisions of the final text, with particular attention to the issues of greatest practical relevance for HR departments and employers.

Through Legislative Decree No. 96 of 7 May 2026, Italy has implemented Directive (EU) 2023/970, aimed at strengthening the principle of equal pay between women and men for the same work or work of equal value through pay transparency mechanisms.

The decree introduces transparency obligations during recruitment procedures, internal pay transparency requirements and specific gender pay gap reporting obligations for larger companies, while also strengthening procedural safeguards and the burden of proof in pay discrimination disputes.

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