EU Directives tracker
Navigating the evolving landscape of employment related EU Directives can be complex. With numerous directives currently progressing through the EU legislative process or being transposed locally by Member States, each at different stages of advancement, staying compliant is a significant challenge for employers operating in the EU.
Our EU Directives tracker helps you to stay abreast of changes by providing you with:
Status updates | Summaries of each Directive | Practical tips on compliance
Status updates
Summaries of each Directive
Practical tips on compliance
Quick links
Whistleblowing
EU Reference 2019/1937
In force – 17 December 2021 (transposition deadline)
The Whistleblowing Directive aims to strengthen whistleblower protections by imposing new duties on employers to introduce effective and secure reporting channels, reinforced by significant legal safeguards for whistleblowers.
The Directive extends whistleblower protection to include a much wider group beyond existing workers, including job applicants, former workers, the self-employed, and those working for third parties.
Employers must operate internal whistleblowing channels meeting minimum criteria on diligent investigation and response. This includes a requirement to acknowledge reports within seven days of receipt and provide feedback within three months of the acknowledgement.
The deadline passed for Member States to transpose the Directive into national law on 17 December 2021 and all have now done so, although many missed that deadline.
For further details, see our briefing Local implementation of the EU Whistleblowing Directive: Keeping up with latest position.
Transparent and Predictable Working Conditions
EU Reference 2019/1152
In force – 1 August 2022 (transposition deadline)
The Directive on transparent and predictable working conditions provides rights for workers to more foreseeable and secure working terms and arrangements.
The Directive’s provisions include a right to receive certain written terms within a week of engagement, a limit on the duration of probationary periods, restrictions on the use of exclusivity clauses, and a right to refuse a work assignment outside previously defined reference hours/days without suffering adverse consequences. Additionally, the Directive requires an obligation for employers to provide cost-free mandatory training to workers.
Recognising the numerous ways in which workers are now engaged, the Directive seeks to ensure that all categories of workers, whatever the nature of the arrangement, receive certain key information as to their working conditions in writing at the outset of the arrangement and that there exist effective mechanisms in the event of non-compliance.
Although many jurisdictions missed the deadline, Member States had until 1 August 2022 to implement the EU Directive into domestic law.
For further details, see our briefing EU Directive on transparent and predictable working conditions.
Work-life Balance
EU Reference 2019/1158
In force – 2 August 2022 (transposition deadline)
Member States had until 2 August 2022 to transpose the provisions of the EU Work-life Balance Directive into national law, although not all Member States met this implementation deadline. The Directive aims to increase the participation of women in the labour market, increase the take-up of family-related leave and flexible working arrangements by men and provide opportunities for workers to be granted leave to care for relatives who need support due to serious medical reasons.
Across the EU, there are a raft of different rights to family-related leave and flexible working. The Directive seeks to provide some consistency in this respect, including by providing for minimum individual rights related to paternity leave, parental leave, carers’ leave, and flexible working arrangements for workers who are parents, or carers. It also gives additional legal protection for those applying for or making use of family-related leave and flexible working arrangements.
In their drive for social progress and improved working conditions, many Member States have been enhancing family-related leave for many years. However, further enhancements continue to be proposed and made in some Member States to ensure that the minimum standards required by the Directive are met. In particular:
- Paternity leave: From the first day of employment, fathers or equivalent second parents must have the right to take paternity leave of 10 working days on the birth of a child. Generally, the right is to paid leave (at the national sick pay level), although Member States have the option to make the right to a payment or an allowance subject to periods of previous employment, which must not exceed 6 months immediately prior to the expected date of the child’s birth
- Parental leave: Each worker must have an individual right to 4 months paid parental leave, 2 months of which are non-transferable between the parents. At least 2 months of parental leave per parent must be paid “at an adequate level”. Again, Member States have the option to make the right to a payment or an allowance subject to periods of previous employment, however for parental leave this can be up to 1 year. Member States must ensure that workers have the right to request that they take parental leave in a flexible way, such as on a part-time basis or in alternating periods of leave separated by periods of work
- Carers’ leave: Carers are defined as workers caring for relatives requiring support due to serious medical reasons. Each carer must be entitled to take 5 working days per year
- Flexible working arrangements: Workers with children up to a specified age, but at least 8 years old, and carers must have the right to request flexible working arrangements for caring purposes. These arrangements include the use of remote working arrangements, flexible working schedules, or a reduction in working hours. Member States may make the right to request flexible working arrangements subject to a period of work or length of service qualification, which must not exceed 6 months
Pay Transparency
EU Reference 2023/970
In force – 7 June 2026 (transposition deadline)
The EU Directive to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms entered into force on 6 June 2023.
Member States have three years to transpose the requirements of the EU Directive into local law, by 7 June 2026.
The Directive lays down several minimum requirements, including a right to certain information on pay at the job application stage and during employment, transparency over the criteria used to determine pay levels and career progression and pay reporting requirements for employers with 100 or more workers. In some circumstances, there will be an obligation to carry out a joint pay assessment with the workers’ representatives and develop an action plan. The deadline to comply with the pay reporting requirements and the required frequency of reporting will depend on the number of workers.
Given the scope and content of the matters covered by the EU Directive, it is likely that, even where Member States have existing equal pay and pay gap reporting legislation, national laws will still need changing to reflect the additional or different requirements set by the EU Directive.
For further details, see our Interactive site - Keeping pace with pay equality and transparency and our briefings, including: EU Pay Transparency Directive now adopted: What does this mean for employers?; Pay transparency: where to begin?
Platform Workers
EU Reference 2024/2831
In force – 2 December 2026 (transposition deadline)
Digital labour platforms (often referred to as the 'gig' or 'platform' economy) have become an increasingly prominent feature of the newly emerging social and economic landscape, with the number and size of labour platforms constantly growing. Estimates of revenues in the digital labour platform economy in the EU vary, but some put this at over 500% growth in the last five years, with around 30 million people working through such platforms.
Digital labour platforms often classify people working through them as self-employed. Although some digital platforms are starting to put in place certain benefits packages for self-employed platform workers, it is often the case that self-employed status results in workers being denied such benefits and key statutory rights. This means that such workers do not receive the minimum wage, collective bargaining rights, working time and health and safety protection, the right to paid leave or access to protection against work accidents, unemployment and sickness benefits, as well as pension rights.
In December 2021, the European Commission proposed a set of measures to improve the working conditions of platform workers and to support the sustainable growth of digital labour platforms in the EU. On 11 November 2024, the Platform Workers Directive was published in the Official Journal and came into force on 1 December 2024. Member States have two years to transpose it into national laws, by 2 December 2026. The Directive regulates the rights of individuals working via digital labour platforms (DLPs) for the first time, including a rebuttable presumption of employment status in certain circumstances. The Directive also seeks to strengthen controls and transparency over the algorithmic management (i.e., automated systems that support or replace managerial functions at work) that is often intrinsic to the organisation of work via DLPs. In addition, the EU Directive includes measures to encourage social dialogue and transparency around the introduction and use of automated monitoring or decision-making systems, as well as introducing new reporting obligations to authorities for DLPs.
In relation to status, Member States will be under an obligation to have “appropriate and effective procedures in place to verify and ensure the correct determination of the employment status of persons performing platform work”, including the creation of a rebuttable legal presumption of the existence of an employment relationship where facts indicate “control and direction, according to national law, collective agreements or practice in force in the Member States and with consideration to the case-law of the Court of Justice”. DLPs can contest that presumed status but would then have the burden of demonstrating that the presumed status is incorrect.
For further details, see our briefing Significant EU development on platform workers.
Gender Balance on Company Boards
EU Reference 2022/2381
In force – 28 December 2024 (transposition deadline)
Progress on gender diversity on company boards has been slow across the EU, with many Member States still having less than 25% of women represented on the boards of many of the largest listed companies.
An EU Directive set an implementation deadline by Member States of 28 December 2024. With effect from 30 June 2026, listed companies should aim to have at least 40% of their non-executive director positions held by members of the “under-represented sex” (usually women). If it is decided to apply the new rules to both executive and non-executive directors (it should be noted that this is a decision for Member States, not employers), the target is 33% of all director positions.
If companies cannot reach the targets, they must put in place transparent procedures for the selection and appointment of board members designed to rectify the situation – such as a comparative assessment of the different candidates based on clear and neutrally formulated criteria.
Member States will also have to ensure that companies give priority to candidates of the under-represented sex when choosing between candidates who are equally qualified in terms of suitability, competence and professional performance.
The EU will not set out sanctions, leaving it to the Member States to ensure “effective, proportionate and dissuasive” remedies in the event of non-compliance.
For further details, see our briefing Gender balance in the boardroom: New EU law approved.
Minimum Wage
EU Reference 2022/2041
In force – 15 November 2024 (transposition deadline)
Failure to pay the appropriate minimum wage rate, whatever the reason, can lead to public embarrassment, time and expense in responding to enforcement action, and penalties. With the growing focus on ESG factors, minimum wage breaches can have repercussions amongst investors and other stakeholders.
A Directive on minimum wages, with an implementation deadline of 15 November 2024, aims to create a framework to improve the adequacy of minimum wages and increase the access of workers to minimum wage protection in the EU. It seeks to do this in three ways: through improved adequacy of statutory minimum wages (where they exist); the promotion of collective bargaining in all Member States; and through better enforcement and monitoring.
The Directive does not seek to harmonise the level of minimum wages across the EU, nor to establish a uniform mechanism for setting minimum wages. Instead, Member States with statutory minimum wages will be required to put in place certain controls for adequate statutory minimum wages, including setting clear and stable criteria, providing for regular and timely updates, and effective involvement of social partners. The Directive also aims to improve adequacy by limiting the use of variations to statutory minimum wages for specific groups and deductions from remuneration.
Recognising that compliance and effective enforcement are essential for workers to benefit from access to minimum wage protection, the Directive provides for improved enforcement and monitoring in all Member States. Member States will need to report their national minimum wage protection data each year.
Corporate sustainability due diligence and reporting
EU Reference 2024/1760
Due diligence (CSDDD): in force – Transposition deadline adjusted by the Stop the Clock provisions
Reporting (CSRD): in force – Transposition deadline adjusted by the Stop the Clock provisions
Recognising that identifying adverse human rights and environmental impacts in operations and supply chains is key to fostering sustainable and responsible corporate behaviour, a new Corporate Sustainability Due Diligence Directive (CSDDD) is now in force.
Hailing it as a landmark text with the EU doing their bit to “ensure no products on the market come at the cost of human lives and environmental destruction”, companies that meet certain thresholds must conduct due diligence to identify, prevent, and mitigate adverse human rights and environmental impacts across their operations and chain of activities (upstream and downstream) using a risk based approach.
The CSDDD’s scope targets EU companies with over 1,000 employees and an annual net turnover exceeding €450 million and non-EU companies with a net turnover of more than €450 million in the EU. The conditions must occur in two consecutive financial years.
The transposition periods are staggered depending on whether the company is an EU company or a non-EU company (including ultimate parent companies of a group) and the size of the company in terms of employee numbers and net Union turnover.
In addition, a Corporate Sustainability Reporting Directive (CSRD) is in force, which aims to make EU companies more accountable by requiring a greater number of them to disclose mandatory information on environmental, social affairs and governance (ESG) matters. It amends the EU Non-Financial Reporting Directive (NFRD) and will bring a much greater number of EU companies in scope to report in their management reports both information regarding the environmental impact of significant aspects of the business and social measures, including detailed reporting requirements on workforce matters and on human rights in the value chain. EU Sustainability Reporting Standards (ESRS), which specify the sustainability information that in-scope companies must disclose in accordance with the Directive, have been developed by the European Financial Reporting Advisory Group (EFRAG) and have been adopted by the European Commission. This first set of ESRS includes general requirements and disclosures, as well as specific standards on environmental disclosures, social disclosures and governance.
The European Commission President, Ursula von der Leyen, announced in 2024 that certain existing and future EU sustainability reporting obligations, including those required under the CSRD and the CSDDD, will be consolidated through amending ‘omnibus’ legislation in a bid to “reduce bureaucracy [and] reduce reporting burdens”. The announcement followed a plan set out in the Budapest Declaration on the New European Competitiveness Deal to reduce reporting requirements “by at least 25% in the first half of 2025”. On 26 February 2025, omnibus packages of simplification measures were adopted by the European Commission and will now be submitted to the European Parliament and the Council for their consideration and adoption. As part of these packages, a proposal for a Directive amending the CSDDD and the CSRD includes (but is not limited to):
CSRD
- Reduction of the scope of reporting companies: The reporting requirements would only apply to undertakings that have more than 1,000 employees and either a turnover above EUR 50 million or a balance sheet total above EUR 25 million. This new scope will be more closely aligned with the key scope thresholds of the CSDDD, removing around 80% of companies from the scope of CSRD and focusing the sustainability reporting obligations on the largest companies which are more likely to have the biggest impacts on people and the environment
- Value chain cap: For companies with up to 1,000 employees that will now fall outside the scope threshold of the CSRD, the Commission will adopt a voluntary reporting standard, which will limit the information that companies or banks falling within the scope of the CSRD can request from such companies in their value chains
- Revision of the ESRS: The Commission will revise the delegated act establishing the ESRS, with the aim of substantially reducing the number of data points, clarifying provisions deemed unclear, and improving consistency with other pieces of legislation
- Postponement of the reporting requirements: (see below)
CSDDD
- Postponement of transposition and implementation deadlines: (see below)
- Adverse impacts: Relieving companies from the obligation to systematically conduct in-depth assessments of adverse impacts that occur or may occur in value chains at the level of indirect business partners and requiring full due diligence with respect to the value chain beyond direct business partners only in cases where the company has plausible information suggesting that adverse impacts have arisen or may arise
- Simplification of due diligence requirements: The intervals between two regular periodic assessments and updates would be prolonged from one year to 5 years, except that a company needs to assess the implementation of its due diligence measures and update them whenever there are reasonable grounds to believe that the measures are no longer adequate or effective. Also, stakeholder engagement obligations would be streamlined and the obligation to terminate the business relationship as a last resort measure removed
On 3 April 2025, the European Parliament adopted the portion of the Omnibus impacting the reporting timeline - referred to as the ‘Stop-the-Clock' Directive' (Directive 2025 (EU) 2025/794). It was then formally adopted by the Council on 14 April 2025. It must be transposed by Member States into their national legislation by 31 December 2025. The Directive postpones:
- By two years the entry into application of the CSRD requirements for wave 2 entities that should otherwise start CSRD reporting in 2026 over financial year 2025 and for wave 3 entities that should otherwise start CSRD reporting in 2027 over financial year 2026
- By one year the transposition deadline of the CSDDD, as well as wave 1 of the application of the CSDDD covering the largest entities
The European Commission has asked the European Parliament and Council to prioritise the remaining measures, but the timing of the legislative process is currently unknown and could take several months or more. Once finalised, Member States that have already transposed the CSRD and CSDDD will need to amend their implementations. Member States that have not yet implemented will need to reflect the revised obligations in their eventual implementation.
For further details, see our briefings: EU Corporate Sustainability Due Diligence law would apply to non-EU companies;EU Parliament adopts new sustainability reporting rules; Significant changes in companies’ workforce and human rights reporting: new EU legislation; EU Corporate Sustainability Reporting Directive, EU: Update on Corporate Sustainability; EU - Corporate Sustainability Reporting Directive: sustainability reporting standards include new worker transparency duties;EU: A harmonised approach to corporate sustainability; Proposal to consolidate ESG reporting requirements; and Omnibus Sustainability Directive reforming sustainability reporting and due diligence.
AI Act
EU Reference 2024/1689
In force – 1 August 2024 (application from 2 August 2026, with some exceptions)
The AI Act, which will start applying on 2 August 2026, with some exceptions, adopts a risk-based approach to the use of Artificial Intelligence (AI). AI in the employment context is deemed high risk if it is used in the following cases:
- recruitment or selection of candidates
- evaluating candidates
- hiring, promotion and termination decisions
- task allocation based on individual behaviour, or personal traits or characteristics
- performance management
In such cases, increased governance is applied, meaning that those within the scope of the Act (which includes a wide scope of providers and deployers/users and will, in some cases, include those based outside the EU) who are using AI for such activities must comply with a higher set of requirements. This includes robust principles around data governance, technical documentation and record-keeping, transparency and human oversight. Sanctions for non-compliance will be substantial, with fines of up to 7% of the global annual turnover for violations of banned AI applications, up to 3% for violations of other obligations and up to 1.5% for supplying incorrect information.
For further information in relation to the EU AI Act, see our EU AI Act – Considerations for global employers briefing. For further information in relation to AI in employment, see our AI at work briefing and our Global AI at work - Regulating responsible AI use
European Works Councils Directive
EU Reference 2009/38
Pending
A revision of the existing European Works Councils Directive has been proposed.
European Works Councils (EWCs) are social dialogue bodies which provide a framework for employees to be informed and consulted on transnational issues. They concern companies with at least 1,000 employees within the EU or European Economic Area and at least 150 employees in each of at least two Member States.
The current Works Councils Directive outlines the processes for creating EWCs and for informing and consulting them on transnational matters. The proposed revisions aim to improve the effectiveness of the Directive, including clarifying the definition of transnational issues (to ensure that decisions substantially affecting workers in more than one member state trigger an obligation to inform and consult an EWC), strengthening information and consultation rights (including by requiring that EWCs are consulted before a decision is taken and ensuring that they can meet with management at least twice a year), a right for external experts to attend meetings in an advisory capacity, changing the management of confidentiality (including requiring clear justification when information is withheld), strengthening access to judicial proceedings and administrative proceedings (including by ensuring that costs relating to legal representation and participation are covered) and strengthening sanctions for non-compliance. It is also proposed to strengthen the gender balance of EWCs, with at least 40% of EWC seats allocated to members of either gender.
For further details, see our briefings EU acts to strengthen European Works Councils Directive; and The EU moves forward with a Directive amending European Works Councils.
Directive on quality framework for traineeships
EU Reference 2014/C 88/01
Pending
It is estimated that there are around 3.1 million trainees in the EU (among them 1.6 million paid trainees) and the demand for traineeships is expected to grow at least by 16% by 2030. Recognising the vulnerability of trainees in the workplace and that a quality traineeship requires fair and transparent working conditions and an adequate learning content, the European Commission has adopted new initiatives, including a proposed new Directive, to improve working conditions for trainees, including on pay, inclusiveness and the quality of traineeships in the EU.
One of the key elements of the proposed Directive includes the principle of non-discrimination, ensuring that trainees are treated equally in terms of working conditions and pay. Different treatment will however be capable of being justified on objective grounds, such as different tasks, lower responsibilities or work intensity.
Also addressing the issue of the EU or national law and collective agreements that apply to regular workers being circumvented to deny benefits and key statutory rights to trainees, the Directive also seeks to combat regular employment relationships being misclassified as traineeships. The proposed Directive requires Member States to provide for effective checks and inspections by competent authorities to detect regular employment relationships disguised as traineeships and to take enforcement action. To determine whether a traineeship constitutes a regular employment relationship disguised as a traineeship, competent authorities will be required to consider in their overall assessments a set of indicative elements set out at EU level. To facilitate this assessment, employers will be required to give competent authorities access to certain information, including the number, duration and working conditions of traineeships.
Other proposed provisions include Member States being required to set a limit indicating an excessive duration of a traineeship and of repeated traineeships with the same employer; ensuring that employers improve transparency by including information on the expected tasks and working conditions including pay, social protection, learning and training elements in vacancy notices and advertisements of traineeships; allowing workers' representatives to engage on behalf of trainees to secure their rights; and requiring Member States to ensure channels for trainees to report malpractice and poor working conditions.
Impact outside the EU
Countries outside the EU will not be required to implement the EU Directives. Except for some corporate sustainability due diligence and reporting requirements, non-EU companies are therefore unlikely to be directly impacted by the Directives.
However, the implementation of the Directives across the EU, will result in the position of other countries being out of kilter with the EU Member States. Businesses with European operations looking for consistency of approach to arrangements with workers may therefore seek to “level-up” obligations across all operations, resulting in changes to non-EU practices.
Directive status tracker
As the EU continues to promote social progress, seeks to improve living and working conditions and strives to meet the ambitious targets set out in the European Pillar of Social Rights action plan, several EU Directives continue to progress to support those broad aims.
Our tracker below sets out the current status of the various employment-related Directives.
How we can help
Our extensive global footprint means that we are well placed to support global employers in their current and future HR plans, wherever they have a presence. Our lawyers are not only thought leaders in the complexities of different laws, but also in the management of projects spanning jurisdictions and driving those projects to maximize the strategic aims and benefits.
The advice and practical support of our specialist teams can help with reviews of existing contractual documents and arrangements, gap analysis against the latest and proposed EU Directives and local implementation requirements and practical action plans.
Please contact any of our global team should you require advice or assistance.
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