Equal Pay (Transparency and Reporting) Regulations (“the Regulations”) https://legislation.mt/eli/ln/2026/173/eng. The main elements of the Regulations are as follows -

• The Regulations apply to all public and private sector employers and workers under Maltese law, including job applicants in certain instances.

• Employers must maintain pay structures ensuring equal pay for equal work or work of equal value based on objective, gender-neutral, and bias-free criteria. Collective agreements can still include different salary scales or increments linked to seniority (with a maximum reached within a specific timeframe). Employers can also vary pay based on objective criteria like performance and competence.

• Employers must maintain accessible, written pay policies. Those with fewer than 50 workers are exempt from the pay progression policy requirement, but employers with 25 or more workers must still internally document their pay criteria.

• With respect to job applicants, the latter have the right to receive information regarding initial pay or its range based on gender-neutral criteria. Employers are strictly prohibited from asking applicants about their current or previous salary history. Job vacancy notices, titles, and overall recruitment processes must be gender-neutral and non-discriminatory.

• Workers can request written data regarding their individual pay level and the average pay levels broken down by sex for comparable roles. Employers must provide this data within 8 days. If they fail to do so, an employee representative can step in within 12 days. If non-compliance continues, information can be sought via the Equality Body. Failure to provide accurate data within 45 days of the initial request is considered as a criminal offence. Employers must inform workers annually of their right to request this information.

• Workers cannot be prevented from disclosing their pay to authorities, representatives, or unions to enforce their rights.

• Employers must retain relevant pay data for at least 5 years, and workers must only use received data to enforce equal pay rights.

• Employers with 100 or more workers must submit detailed Pay Gap Reports within 14 working days from the end of the relevant yearly period, phase-in schedules vary by company size:

o 250+ workers: Annually, starting June 7, 2027.

o 150–249 workers: Every 3 years, starting June 7, 2027.

o 100–149 workers: Every 3 years, starting June 7, 2031.

o Fewer than 100 workers: Voluntary reporting.

• If unjustified gender pay gaps are found, subject employers must conduct and share a joint pay assessment with employee representatives and submit it to the Monitoring Body within 10 working days. Disagreements can be referred to an Industrial Tribunal via conciliation.

• There are a number of provisions with respect to enforcement and redress. It is illegal to victimize any worker or representative for exercising their rights under these regulations. Victims of pay breaches can apply to the Industrial Tribunal for full back pay plus compensation for lost opportunities, non-material damages, and intersectional discrimination. Aside from criminal action which may be instituted in terms of the law, workers have 3 years to bring a claim before the Industrial Tribunal, starting from the date they knew (or reasonably should have known) of the breach. Workers can request the Tribunal to issue an interim order if there is prima facie evidence of a gender-based equal pay breach.

• Since a breach of the Regulations gives rise to a criminal liability, upon finding of guilt, the Court shall order the accused to pay a fine between €2,500 and €5,000. Aggravated offences involving gender and intersectional discrimination carry a fine between €5,000 and €7,000. Repeated offences carry more severe punishments.

Law came into force on the 5th of June 2026 

It was published on the 5th of June 2026.

Provision has been made with respect to the issue of comparability as determined by a single source where such exists, in relation to the public service. This provision (regulation 8 (3)) holds that bodies falling within the public service (any ministries and government departments appointed as the employer of public officers within the public service by the Public Service Commission), shall be treated as one single source.  Other public sector entities, authorities, corporations, agencies or other bodies shall each individually constitute a separate single source notwithstanding that such entities fall within the remit of the Government of Malta or are subject to coordination, policy direction or oversight by a central authority or body of the Government of Malta.

Another regulation was introduced with the public service and public sector in mind. When a worker is seconded or supplied to a new parastatal or government entity because their original parastatal or government entity closed down, and they're still covered by an existing collective agreement, they cannot claim pay equality against the new entity for as long as that collective agreement remains in force — including any extension clauses bridging the gap until a new agreement is signed.

The same rule applies in reverse to workers already employed at the receiving entity — they can't claim pay equality solely based on the presence of those transferred workers.

These are explicitly temporary transitional measures to manage the overlap between existing collective agreements and the new regulations.

Once the collective agreement expires, transferred workers become entitled to the same pay and benefits as regular employees of the entity they've been placed with. However, if a transferred worker was already on better pay or conditions, they can only keep those advantages if their duties are genuinely different from or additional to those of the existing employees, based on objective criteria.

Existing collective agreements are protected. Any collective agreement already in force when the regulations take effect is deemed valid and compliant. Employers cannot be sued for breaching these regulations purely because of terms already agreed in such a collective agreement — though claims for breach of the collective agreement itself remain permissible.

The absolute majority of the obligations imposed by the Regulations are new. 

Law came into force on the 5th of June 2026.

The new Regulations apply to employers in public and private sectors and to all workers who have a contract of employment in place. The Employment and Industrial Relations Act defines a contract of employment as an agreement whether oral or in writing, in any form, whereby a person binds himself to render service to or to do work for an employer, in return for wages. Irrespective of the declared nature of the relationship, whenever the employer exercises effective direction, control and choice over the nature of the work or the tasks being or to be performed by a person for the employer, that relationship shall be considered to be one of a contract of service and the person carrying out the work shall be deemed to be an employee of the employer. 

There is no definition of pay structures but it is states that pay structures shall be such as to enable the assessment of whether workers are in a comparable situation with regard to the value of work on the basis of objective, gender-neutral criteria, which shall  include  skills,  effort, responsibility and working conditions and, if appropriate, any other factors which are relevant to the specific job or position.

"Work of equal value" means work that is determined to be of equal value in accordance with the non-discriminatory and objective gender-neutral criteria. Employers and recognized trade unions as the place of work may agree on different salary scales, brackets or steps, annual increments and other conditions of employment that are different for those workers who are employed at different times,where such salary scales have a maximum that is achieved within a specified period of time. Employers  are  not  precluded  from  paying  workers performing the same work or work of equal value differently or from setting pay progressions, on the basis of objective, gender-neutral and bias-free  criteria  including  but not limited to performance and competence.

Applicants  for  employment  shall  have  the  right  to receive, from a prospective employer, information about the  initial  pay  or  its  range, to  be  attributed  for  the  position concerned. Although ‘initial pay range’ is not defined, the Regulations define pay as the ordinary basic or minimum wage or salary and  any  other  consideration,  whether  in  cash  or  in  kind,including  complementary  or  variable  components,  which  a worker receives directly or indirectly in respect of his/her employment.

Employers shall ensure that any information provided to applicants for employment is made available in a format that is accessible to persons with disabilities having due regard to their particular needs. Information shall be 

provided in a manner  so as to ensure  an  informed  and  transparent negotiation on pay, prior to the conclusion of the recruitment process.

The law speaks of applicants for employment generally and no difference is made as to who the applicants are. Thus the prohibition applies to all applicants, including internal candidates.

There is no such prohibition in the Regulations. 

Employers shall ensure that job vacancy notices and job titles are gender-neutral and that recruitment processes are led in a non-discriminatory  manner,  in  order  not  to  undermine  the  right to equal pay for equal work or work of equal value.

Workers shall have the right to request and receive information in writing, on their individual pay level and the average levels broken down by sex, for categories of workers performing the same work as them or work of equal value to theirs. Pay level is defined as gross annual pay and the correspondin gross hourly pay. 

Employers shall ensure that any information provided to workers is made available in a format that is accessible to persons with disabilities having due regard to their particular needs.

The Regulations hold that such criteria shall not be based directly or indirectly  on  workers’  sex  and  shall  include  skills,  effort, responsibility and working conditions and, if appropriate, any other factors which are relevant to the specific job or position. Such criteria shall be applied in an objective  gender-neutral  manner,  excluding  any  direct  or  indirect discrimination based on sex, and taking into account any soft skills.

Every employer  shall  adopt  and  maintain  written policies  or  criteria  establishing  the  objective  and  gender-neutral criteria used to determine workers’ pay, pay levels and pay progression. Employers employing fewer than 50 workers shall be exempt from the requirement above  insofar  as  such requirements  relate  to  pay  progression.  However, such employers employing 25 or more workers shall remain obliged to internally document at employer level, the criteria  used  to  determine  workers’  pay,  pay  levels  and  pay progression. The Regulations makes it clear that employers employing fewer than 25 workers shall, in all cases, remain bound by the principles relating to equal pay for equal work or work of equal value. 

Pay means the ordinary basic or minimum wage or salary and  any  other  consideration,  whether  in  cash  or  in  kind, including  complementary  or  variable  components,  which  a worker receives directly or indirectly in respect of his/her employment. Pay level is defined as gross annual pay and the corresponding gross hourly pay.

The Regulations do not exclude any pay components.

The employer shall provide the requested information to the worker in writing within 8 days.

Employers shall ensure that any information provided is made available in a format that is accessible to persons with disabilities having due regard to their particular needs

No.

Every worker is entitled to request the information. 

If the information received is inaccurate or incomplete, workers shall have the right to request, personally or through their employees’ representatives or through the chosen union, additional and reasonable clarifications and details regarding any of the data provided and to receive a substantiated reply.

Employers shall inform all workers, on an annual basis, of their right to receive the information and of the steps that the worker is to undertake to exercise that right.

Altough this is not specified in the Regulations, in practice English Language is normally used in employment contracts and documentation. 

Workers shall not be prevented from disclosing their pay to the relevant authorities or to the employees’ representatives or the chosen union for the purpose of the enforcement of this regulation. Employers  may  require  workers  who  have  obtained information, other than information concerning their own pay or pay level, not to use that information forany purpose other than to exercise their right to equal pay.

The law does not address this specific issue but one can interpret the general prohibition to mean that such clause would be unenforecable. 

Yes, deadlines are the same. 

Employers employing at least 100 workers shall prepare a Pay Gap Report containing the following information: (a) the gender pay gap; (b) the gender pay gap in complementary or variable components; (c) the median gender pay gap; (d) the median gender pay gap in complementary or variable components; (e) the proportion of female and male workers receiving complementary or variable components; (f) the proportion of female and male workers in each quartile pay band; and (g) the gender pay gap between workers by categories of workers, broken down by ordinary basic wage or salary and complementary or variable components. The employers shall submit the relevant reports within fourteen (14) working days from the end of a relevant yearly period. Employers employing fewer than 100 workers may provide the information on a voluntary basis.

The Regulations make a reference to the period of time which must be considered for the first report. In respect of the 7th June 2027 deadline, the first report shall relate to the period between the 1st January 2026 to the 31st December 2026, the second report shall relate to the period from the 1st January 2027 to the 31st December 2027, and annually thereafter.

The Regulations stated that the employer may publish the information on the gender pay gap; the gender pay gap in complementary or variable components; the median gender pay gap; the median gender pay gap in complementary or variable components; the proportion of female and male workers receiving complementary or variable components; and the proportion of female and male workers in each quartile pay on its website or otherwise make it publicly available.

The information must be included in a Pay Gap Report which shall be communicated to the Monitoring Body in such format as required by the Monitoring Body. The employers shall submit the relevant reports within 14 working days from the end of a relevant yearly period.The Monitoring Body shall collect and publish in a user-friendly and easily accessible manner the information received. The Regulations only state that it must be ensured that the information permits comparisons between employers, sectors and regions in Malta and includes the 4 years’ data where available

The information must be included in a Pay Gap Report which shall be communicated to the Monitoring Body in such format as required by the Monitoring Body. The employers shall submit the relevant reports within 14 working days from the end of a relevant yearly period. The Monitoring Body shall collect and publish in a user-friendly and easily accessible manner the information received. The Regulations only state that it must be ensured that the information permits comparisons between employers, sectors and regions in Malta and includes the 4 years’ data where available. 

Beyond equality legislation prohibiting gender and gender reassignment discrimination, how employers should consider employees that choose not to identify with a particular gender is not addressed. 

The Regulations state that the employers shall remedy the situation within a reasonable period of time in consultation with the Monitoring Body which for such purposes shall consult the employees’ representatives and the Equality Body if required.

No

A joint pay assessment must be carried out in consultation with the worker representatives. Employers shall make the joint pay assessment available to workers and employees’ representatives. Within ten (10) working days of completing the joint pay assessment, employers shall communicate it to Monitoring Body.  Following such communication, the employer shall make the joint pay assessment immediately available to the Equality Body upon request.

The Regulations refer to consultation, not implying agreement.

Employers who are subject to the Pay Gap Report, shall conduct, in consultation with their employees’ representatives, a joint pay assessment where (a) the Pay Gap Report demonstrates a difference in the average pay level between female and male workers of at least five per cent (5%) in any category of workers; (b) the employer has not satisfactorily justified such a difference in the average pay level on the basis of objective and gender-neutral criteria; and (c) the employer has not remedied such an unjustified difference in the average pay level within 6 months from the date of submission of the pay reporting. 

The joint pay assessment shall include the following: (a) an analysis of the proportion  of female and male workers in each category of workers; (b) information on average female and male workers’ pay levels and complementary or variable components for each category of workers; (c) any differences in average pay levels between female and male workers in each category of workers; (d) the reasons for such differences in average pay levels, on the basis of objective and gender-neutral criteria, if any, as established jointly by the employees’ representatives and the employer; (e) the proportion of female and male workers who benefitted from any improvement in pay following their return from maternity or paternity leave, parental leave or carers’ leave, if such improvement occurred in the relevant category of workers during the period in which the leave was taken; (f) measures to address differences in pay if they are not justified on the basis of objective and gender-neutral criteria; (g) an evaluation of the effectiveness of measures from previous joint pay assessments.

Employers shall make the joint pay assessment available to workers and employees’ representatives. Within ten (10) working days of completing the joint pay assessment, employers shall communicate it to the Monitoring Body. Following such communication, the employer shall make the joint pay assessment immediately available to the Equality Body upon request.

Where the employer is requested information and this involves the processing of personal data, this shall be provided in accordance with the GDPR. It is also made clear that any personal data processed in terms of the law shall not be used for any purpose other than to apply the equal pay for equal work or work of equal value.

Where the disclosure of information in terms of the law would lead to the disclosure, directly or indirectly, of the pay of an identifiable worker, only the workers’ representatives, the Department of Industrial and Employment Relations (the DIER), which is the monitoring body, and the National Commission for the Promotion of Equality (the NCPE), which is the equality body, shall have access to such information. The employees’ representatives and the NCPE shall advise workers on a possible claim without disclosing the actual pay levels of individual workers who perform the same work or work of equal value. For the purposes of monitoring by the DIER, which is the competent body monitoring application of this law, however, the information shall be made available without any restriction.

With respect to reporting obligations in relation to the authorities, the law states that any processing or publication of information to adhere to reporting obligations shall comply with applicable data protection legislation, in accordance with the GDPR and Maltese implementing laws. 

A breach of the Regulations is a criminal offence. Any person in breach shall be guilty of an offence and shall be liable on conviction to a fine (multa) of not less than two thousand five hundred euro (€2,500) and not more than five thousand euro (€5,000). Where the offence consists of, or is connected with a breach of the principle of equal pay for equal work or work of equal value on the basis of gender and intersectional discrimination, the offender shall be liable on conviction to a higher punishment consisting of fine (multa) of not less than five thousand euro (€5,000) and not more than seven thousand euro (€7,000).

Workers who lose pay due to an equal pay violation can bring a claim to the Industrial Tribunal. They can recover full back pay (including bonuses) plus additional compensation for lost opportunities, non-material damage, and intersectional discrimination. Extra damages beyond lost pay are only awarded where discrimination was willful and vexatious. Once a worker establishes facts suggesting discrimination, the burden shifts to the employer to prove there was none. If the employer hasn't met pay transparency obligations, that burden applies automatically — unless the breach was minor and unintentional. Claims must be brought within 3 years from when the worker knew (or reasonably should have known) of the breach. Workers can pursue claims even after their employment has ended. Unions, the Equality Body, or other interested organisations can also act on a worker's behalf (with their consent). The Monitoring Body can investigate and make recommendations but cannot represent workers directly in court.

If a worker or interested party has prima facie evidence of an equal pay breach based on gender, they can ask the Tribunal for an interim order — without affecting any other available remedies. The Tribunal may order the employer to stop the alleged infringement and/or take specific measures to ensure equal pay compliance.The process is swift: a hearing must be scheduled within 15 days of filing, and the Tribunal must decide within 20 working days. 

Any decision by the Industrial Tribunal can be appealed before the Court of Appeal.

Employees’ representative" means a) any employees’ representative as defined in the general employment law which defines the recognized union representative. Where there exists no recognised union, the term shall mean such representative of the union representing the employees, notwithstanding that in the case of non-unionised employees, the terms shall mean such representative duly elected from amongst the non-unionised employees, by means of a secret ballot called for such purpose by the employer, (b) any representative elected or appointed  in accordance  with  the Employee  (Information  and Consultation) Regulations (which regulate elections for employee represenative/s where there is no recognized trade union); or (c) any other representative acting on behalf of a worker in defence of that worker’s interests, including for avoidance of doubt a trade union.

It must be noted that by virtue of Maltese law, employers employing more than 50 employees have to ensure employee representation at the place of work. In view that reporting obligations are mandatory for employers with at least 100 employees, there shouldy be employee representation in place.  

Same rights of the Directive apply in terms of the Regulations –

Pay structures shall be such as to enable the assessment of whether workers are in a comparable situation with regard to the value of work on the basis of objective, gender-neutral criteria agreed with employees’ representatives where such representatives exist.

If a worker requests information in line with the Regulations, and the employer does not comply within 8 days, the employee  representative  may,  within  twelve  (12)  days from the expiry of the 8 days,submit  a  request  for  the  same  information  on  behalf  of  theworker, provided that, where a worker chooses to be represented by a trade union, such trade union shall be deemed to constitute the  employees’  representative.

If  the information received as per the preceding clause is  inaccurate  or  incomplete, workers shall have the right to request, personally or through their employees’ representatives or through the chosen union, additional and  reasonable  clarifications  and  details  regarding  any  of  the data provided and to receive a substantiated reply. 

Workers, employees’ representatives, the Monitoring Body or the Equality Body, shall  have  the right  to  request  the  employers  for additional clarifications and details regarding any of the data provided, including  explanations  concerning  any  gender  pay  differences.

Where gender pay differences are not justified  on  the  basis  of  objective  and  gender-neutral  criteria, employers shall remedy the situation within a reasonable period of time in consultation with the Monitoring Body  which  for  such  purposes  shall  consult  the  employees’representatives and the Equality Body if required.

The joint pay assessment shall be carried out in consultation with the employees’  representatives. It should be made available to workers and employees’ representatives.

When implementing the measures arising from the joint pay assessment, the employer shall remedy the unjustified differences in  pay  within  such  time  as  determined  with  the  employees’ representative.

In case of disagreement as to the conduct of the joint pay assessment or otherwise the implementation of measures following such assessment, an employer or the employees’ representative or the chosen union may request the Monitoring Body to attend a conciliation meeting between the employer and the employees’ representative and failing final agreement following such conciliation meeting, the matter shall be referred to the IndustrialTribunal.

Nothing shall prevent employees’ representatives to engage itself either on behalf of, or in support of the worker, with his approval, in any judicial or administrative procedure which is provided for the enforcement of obligations under the Regulations. 

A breach of the Regulations is a criminal offence. Any  person  in breach shall  be  guilty of an offence and shall be liable  onconviction to a fine (multa) of not less than two thousand five hundred euro (€2,500) and not more than five thousand euro (€5,000).

The Pay Gap Report shall be confirmed by the employer’s management following consultation with the employees’ representatives. Employees’representatives shall have access to the methodologies applied by the employer in compiling the report.

While referring to the forms of redress specified in answer 12 a, nothing shall prevent employees’ representatives to engage itself either on behalf of, or in support of the worker, with his approval, in any judicial or administrative procedure which is provided for the enforcement of obligations under the Regulations.

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Except specific clauses applicable to the public service and sector, there is nothing notable to date. What may become notable in the future is the practical application of the law by the employers.