In Luxembourg, the Labour Code mandates that employers share gender-based statistics on employee pay, recruitment, promotions, transfers, dismissals, and training twice per year. These rules apply to organizations with 15 employees. As an EU Member State, Luxembourg’s pay gap reporting obligations will be modified by the EU Pay Transparency Directive.
Luxembourg Gender Pay Gap Reporting: What You Need to Know
LAST MODIFIED: January 10, 2025
At a glance
Who:
15 employees
What:
Pay Gap Report, EU Pay Transparency Directive
When:
Twice a year
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2025 gender pay gap reporting requirements in Luxembourg
When is Luxembourg’s gender pay gap report due?
Employers in Luxembourg are not required to file a pay gap report with the government. However, employers must share gender-based statistics with the equal opportunities officer twice a year.
Who needs to report on pay gaps in Luxembourg?
Employers with 15 employees are required to share gender-based statistics with the company’s equal opportunities officer.
What pay gap metrics do I need to report in Luxembourg?
Covered employers must inform and consult the staff delegation’s equal opportunities officer on the status, structure, and likely changes in employment and employment conditions in the business.
Employers must share with the officer statistics — broken out by sex — showing the remuneration (pay), recruitment, promotion, transfers, dismissals, and training of employees.
For customers using Syndio’s Global Pay Reports, we offer a thorough breakdown of the necessary pay data to simplify the preparation of your Luxembourg report.
Where do I need to share the Luxembourg pay gap report?
Employers must share pay gap metrics with the company’s equal opportunities officer, who is appointed by the employer-elected staff delegation.
Syndio’s Global Pay Reports help you centralize and automate reporting for 48 jurisdictions across 43 countries, including Luxembourg. Our software makes reporting easy, fast, and accurate so you can report with confidence, even as requirements change. And our services team can answer all your detailed questions — we’re experts so you don’t have to be.
Request a demo of Syndio's Global Pay Reports software.
Employers in Luxembourg and the EU Pay Transparency Directive
The EU Pay Transparency Directive will have a significant impact on Luxembourg’s current gender pay gap reporting requirements. Companies in Luxembourg with 100 or more employees will be required to publicly disclose and fix any unexplained gender pay gaps. Reporting timelines are as follows:
- By 7 June 2027: Companies with 150 or more employees must submit their first report using 2026 payroll data. After that, companies with 250 or more employees will report annually, while those with 150-249 employees will report every three years.
- By 7 June 2031: Companies with 100-149 employees must submit their first report using 2030 data, with subsequent reports every three years.
The thresholds in the Directive represent the minimum requirements. Luxembourg’s government may decide to lower these employee thresholds when they incorporate the Directive into national law by June 2026. This process involves adapting the Directive to fit Luxembourg’s legal framework, with the option to either meet or exceed the minimum standards. Implementing stricter or additional measures is known as “gold plating” the Directive.
Starting as early as 2026, additional pay transparency obligations may be introduced for EU Member States under the Directive, including in Luxembourg. Across the EU, these obligations include requiring employers to disclose pay ranges to job applicants, prohibiting inquiries into salary history, and enforcing the Right to Information. The Right to Information allows employees to request details about their own pay and the average pay of male and female colleagues doing the same work or work of equal value to their own role.
Syndio provides a comprehensive solution for the EU Pay Transparency Directive with everything you need to plan, prepare, and comply. Learn more ->
How Syndio helps with global pay equity, pay reporting, and pay transparency
Syndio provides the technology and expert partnership you need to comply with the growing pay equity, pay reporting, and pay transparency demands around the globe.
- Report your pay data and pay gaps — with Syndio’s Global Pay Reports. Our software supports fast, easy, and accurate compliance with pay reporting in 48 jurisdictions across 43 countries, including Luxembourg and for the EU Pay Transparency Directive. Syndio also supports the EU’s CSRD reporting.
- Identify, explain, and fix pay gaps — with Syndio’s PayEQ and OppEQ. Our suite of solutions give you the tools and legally compliant methodologies to analyze, explain, and make progress to close pay and career advancement gaps.
- Keep your pay gaps closed — with Syndio’s Pay Finder. On-demand pay recommendations help managers and recruiters make equitable, explainable pay decisions that don’t exacerbate pay gaps.
- Create a customized action plan — with Syndio’s EU Readiness Strategy Package. Syndio’s team of experts help you build a custom strategy and support project management. This includes a change management strategy session for senior leaders, communications strategy session on pay gap and Right to Information, and ongoing support on best practices and trends.
- Craft tailored communications strategies — with Syndio’s Communications Package. Leverage best practices to build a communications plan that builds your brand while aligning to your values and objectives.
Syndio takes data privacy and security seriously. Syndio is GDPR compliant, SOC 2 Type II and ISO 27001 2022 certified, and has completed the Cloud Security Alliance CAIQv.4.02 security self-assessment for STAR Level One. Learn more in our Trust Center under “Security Reports.”
FAQ: The most asked questions about Luxembourg’s gender pay gap reporting
Syndio helps customers all over the world with their global pay reporting needs. Here are some common questions we get about the reporting requirements under Luxembourg’s pay gap law.
The information provided on this resource does not and is not intended to be legal advice. All information, content, and materials are provided for general informational purposes only. The links to third-party or government websites are offered for the convenience of the reader; Syndio is not responsible for the contents on linked pages.
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