With effect from 7 June 2026, Legislative Decree No. 96/2026 will enter into force. Aimed at strengthening the application of the principle of equal pay for men and women for the same work or for work of equal value, the decree implements the provisions set by Directive (EU) 2023/970 and introduces specific information rights on pay transparency in favour of i) private-sector workers, including workers belonging to the category of executives and excluding workers employed under domestic work contracts or intermittent work contracts, and ii) job candidates, as well as new reporting obligations for employers.
With reference to i) judicial remedies and ii) the system of penalties applicable where discrimination is established, the decree expressly refers to the rules laid down in Book III, Title I, Chapter III of Legislative Decree No. 198/2006.
This article examines the main innovations introduced by Legislative Decree No. 96/2026, focusing on i) the criteria for comparing the same work or work of equal value, ii) the new information obligations provided for both at the pre-employment stage and during the employment relationship, and iii) the reporting obligations to be fulfilled by 7 June 2027.
Same work and work of equal value (art. 4)
In order to ensure equal pay for the same work or for work of equal value, employers are required to adopt pay structures based on objective and gender-neutral criteria.
The assessment of ‘value’ of work must be carried out, including with reference to employees of different employers, by using common, objective and gender-neutral criteria which take account of the following factors:
– skills,
– responsibility,
– working conditions,
– any other specific factor relevant to the work or position.
The reference tool for the purposes of comparing duties is the job grading and occupational classification system provided for by the NCBA or, failing that, by the NCBA signed by the trade union organisations that are comparatively most representative at national level. The application of such agreement also constitutes a ‘presumption of compliance with the principles of equal pay and transparency’ (art. 4, para. 1).
In any event, proof may still be provided that individual pay arrangements have been adopted pursuant to the aforementioned common, objective and gender-neutral criteria.
For the purposes of the effective implementation of the above provisions, dedicated guidance instruments shall be adopted by the Ministry of Labour and Social Policies by 31 December 2026.
Information obligations during staff selection process (art. 5)
Effective from 7 June 2026, employers will be required to include, in notices and advertisements through which job opportunities are made known – and which must be drafted according to gender-neutral criteria – information relating to:
– the initial pay or pay range to be assigned to the job position,
– the relevant provisions of the collective agreement applied with reference to the job position.
Furthermore, during the interview, employers – and recruiters, where different – are prohibited from asking candidates for information relating to the pay received in their current or previous employment relationships.
Information obligations during the employment relationship (art. 7)
With effect from 7 June 2026, workers will have the right to request from their employer, once per year only, including through workers’ representatives or specifically delegated equality bodies, information concerning the average pay levels, broken down by sex, of the category of male and female workers performing the same work or work of equal value.
Upon receipt of the request, the employer is required to provide the worker with:
– the above information in writing within two months of the request;
– further and reasoned clarifications where the data disclosed are inaccurate or incomplete.
Without prejudice to the worker’s right to disclose their own pay, employers are prohibited from including contractual clauses limiting that right.
Information other than the worker’s individual pay and pay level must be used exclusively for the purposes of exercising the right to equal pay, and may not be used to ascertain, directly or indirectly, the individual economic conditions of other workers.
By means of a dedicated communication, the employer is also required to inform workers annually of their right to receive such pay information, as well as of the procedures for exercising that right.
Reporting obligations concerning gender pay gap (art. 9)
As anticipated, in addition to the above information obligations, the decree introduces specific reporting obligations towards i) the monitoring body established at the Ministry of Labour and Social Policies, ii) workers and their representatives and, in the event of an express request, iii) the Labour Inspectorate and the equality bodies with territorial competence.
Such reporting concerns, in particular, data relating to i) the gender pay gap, including in complementary or variable components, ii) the percentage of female workers and male workers in each pay quartile, and iii) the gender pay gap between workers by categories of workers, broken down according to ordinary basic wage or salary and complementary or variable components. With reference to this specific information, where requested, the employer is required to provide data relating to the previous four years.
In the case of corporate groups, employers are permitted to report the above information by aggregating the data at national level.
It is established that such reporting obligation must be fulfilled, in accordance with the procedures to be laid down by 6 September 2026 by one or more implementing decrees of the Ministry of Labour and Social Policies, by:
– 7 June 2027 and subsequently on an annual basis, in the case of an employer employing at least 250 workers,
– 7 June 2027 and subsequently every three years, where the employer employs between 150 and 249 workers,
– 7 June 2031 and subsequently every three years, where the employer employs between 100 and 149 workers.
We remain available for any further clarification.