Additional gender pay gap disclosure obligations apply from 1 April 2026. Relevant employers are now required to report on their gender gap pay gap and the ratio of female managers.
New remuneration thresholds for general and critical skills employment permits for foreign nationals will apply from 1 March 2026, introducing revised minimum salary requirements for eligible roles and occupations.
Legislation implementing the EU Pay Transparency Directive was proposed, with an initial effective date of 1 July 2026. However, in March 2026, the government announced that it intends to postpone the implementation date at the EU level and renegotiate the Directive's requirements.
Sustainability reporting obligations give rise to a duty to inform and consult the works council on relevant sustainability information, creating specific participation rights for employee representatives.