From the perspective of legal compliance, when should companies issue the first annual notice to employees? Should it be sent immediately after the local transposition law enters into force, for example in June if the national legislation is then in force, or can it be sent later in 2026 and, if so, what is the earliest justifiable deadline in relation to the date the national legislation enters into force?
A concise expert answer on first annual employee notice under the Pay Transparency Directive and the practical requirements for employers.