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ARTICLE · 29 JULY 2026

International Employment Lawyer | Guide To Pay Transparency

GVZH Advocates
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Malta has implemented comprehensive gender pay gap reporting requirements through the Equal Pay (Transparency and Reporting) Regulations, transposing the EU Pay Transparency Directive.

MaltaEmployment and HR

Gender pay gap reporting

What laws are in place regarding gender pay gap reporting in your jurisdiction?

Gender pay gap reporting became a legal obligation in Malta with the transposition of the EU Pay Transparency Directive (Directive (EU) 2023/970) by means of the Equal Pay (Transparency and Reporting) Regulations (S.L.452.172), which were published on 5 June 2026 under the Employment and Industrial Relations Act (CAP 452 of the Laws of Malta), hereinafter “the Act”. Regulation 2 of these Regulations, which lays down its scope, stipulates that these new Regulations intend to align Maltese provisions on equal pay for equal work with the EU Directive through pay transparency and enforcement mechanisms. These Regulations define a Pay Gap Report as a report prepared by an employer employing at least 100 employees on the pay gap between male and female workers. Apart from specifying the gender pay gap, such reports must include additional details specifically outlined by these

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