Methodology

This page sets out how the free checker and the paid report reach their conclusions, and how we keep the moving parts current. Facts are dated because several of them decay.

The in-scope verdict (fixed in the Directive)

The size-band logic comes directly from Article 9 of Directive (EU) 2023/970. We apply your headcount to the bands and return the first reporting deadline, the reference pay year, and the cadence:

The reference year follows the Directive text: the first report is provided by its deadline relating to the previous calendar year, which is why the 250+ and 150 to 249 bands report on 2026 data and the 100 to 149 band reports on 2030 data. These dates are Directive-level and stable; we re-confirm them only if the Directive is amended.

The country overlay (fast-moving)

After the size band, we apply a country table keyed by member state. Each entry records the transposition status (transposed, partial, draft, not transposed, or unconfirmed), the date that status was checked, any national headcount threshold lower than the EU 100 floor (for example France and Ireland at 50), and a short plain-English note on the deviation. Where a member state already requires reporting below 100 and your headcount sits at or above that national floor, the checker flags that you are likely in scope under national law even though you are under the EU floor.

If a country row is missing or stale, the checker shows the EU-floor verdict only and tells you the national status is confirmed in your report, rather than asserting a national position from stale data. We never state that a country is or is not transposed without a current tracker.

Sourcing and cross-checking

The primary instrument is the consolidated text of Directive (EU) 2023/970 on EUR-Lex (Articles 5, 7, 9, 10, 16, 18, 23 and 34). Per-country transposition status is taken from law-firm trackers, and no country row ships without confirmation from at least one of Littler, Mayer Brown, Morgan Lewis or Ius Laboris dated within the current quarter. Commercial trackers are used only for cross-checking, not as a primary source. The full list is on the sources page.

Re-verification schedule

The per-country status is the fastest-moving asset here. We re-verify the whole country table monthly through the end of 2027, then quarterly, and each country row carries its own as-at date. National deviations and thresholds are re-checked whenever a country moves from draft to enacted, because the final law can change the deviation. The Directive-level phase-in dates and the 5% joint-assessment trigger are re-confirmed only on amendment.

Limitations

This is guidance for planning, not legal advice, and it does not replace a pay audit. The headcount test and some pre-employment details are clarified in national transposition, which is still under way in most member states. Where that clarification is not yet settled, the report says so rather than implying certainty.