Finland
Is there any existing legal requirement to report on any gender pay gap?
Yes.
If so, what are the requirement triggers?
Employers with at least 30 persons in regular employment must prepare a gender equality plan concerning pay and other employment terms, according to which the gender equality measures are implemented.
What frequency of reporting is required?
As a rule, at least every two years (local agreements can be made to report every three years, provided that other parts of the gender equality plan are completed annually).
Is the report required to be published externally?
No.
Is there a sanction for non-compliance with the duty to report?
Yes. If the employer fails to draw up an equality plan, the employer may have to pay a fine.
Has Finland yet fully transposed the requirements of the Pay Transparency Directive? If yes, what was the implementation date and what is the name of the legislation?
No.
If the Pay Transparency Directive has not yet been transposed, what steps have been taken towards implementation?
A tripartite working group appointed by the Ministry of Social Affairs and Health has completed a draft proposal for the national implementation of the Pay Transparency Directive, which was published on 16 May 2025. The Ministry of Social Affairs and Health requested comments on the draft proposal by 9 February 2026. On 9 July 2026, a Government proposal was submitted to Parliament which proposes to amend the following Acts: Act on Equality between Women and Men; the Act on the Ombudsman for Equality; the Act on the Incomes Information System; the Act on Statistics Finland and; the Act on the Enforcement of Fines. The proposal continues to move through Parliament, and the Committee on Employment and Equal Opportunities has requested additional written statements from the Ministry of Social Affairs and Health and the Ministry of Justice. In the meantime, The Incomes Register published guidance on 30 September 2026 on reporting data related to pay transparency. All Acts continue to be expected to enter into force on 1 January 2027.
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