{"id":18361,"date":"2026-08-03T07:06:50","date_gmt":"2026-08-03T05:06:50","guid":{"rendered":"https:\/\/cognitis.cloud\/europe-hr-compliance-pulse-3-august-2026\/"},"modified":"2026-08-03T07:06:59","modified_gmt":"2026-08-03T05:06:59","slug":"europe-hr-compliance-pulse-3-august-2026","status":"publish","type":"post","link":"https:\/\/cognitis.cloud\/nl\/pulse\/europe-hr-compliance-pulse-3-august-2026\/","title":{"rendered":"Europe HR Compliance Pulse: 3 augustus 2026"},"content":{"rendered":"<p><em>Een dagelijkse briefing over ontwikkelingen op het gebied van HR, arbeidsrecht en compliance in Europa voor HR-teams van MKB's in de EU, het VK, Zwitserland en de Scandinavische landen.<\/em><\/p>\n<h2>Top story: most EU member states missed the Pay Transparency Directive deadline, and no extension is coming<\/h2>\n<p>The EU Pay Transparency Directive&#8217;s transposition deadline passed on 7 June 2026, and the results are stark: only four of 27 member states (Slovakia, Italy, Lithuania and Malta) completed national implementation on time. Germany, France, Spain and most other major markets have openly missed the deadline. The Netherlands and Denmark have announced they will implement by 1 January 2027, while several others remain at an early drafting stage with no firm date.<\/p>\n<p>The European Commission has shut the door on any extension. On 22 May 2026, it confirmed that the Directive will not be included in any future omnibus simplification package or &#8220;stop-the-clock&#8221; measure. The message is clear: the obligation stands, and infringement proceedings against non-compliant member states are a matter of when, not if.<\/p>\n<p>For employers, the practical challenge is real. The Directive requires pay-range disclosure in job adverts, a ban on asking candidates about pay history, the right of employees to request comparative pay data, and gender pay gap reporting for organisations with 100 or more employees (phased in from 2027). These obligations apply regardless of company size for the transparency and pay-history provisions. Employers operating across multiple EU countries face a patchwork: some markets will have national rules in place, others will not, and some may introduce requirements that go beyond the Directive&#8217;s minimum.<\/p>\n<p><strong>Wat te doen:<\/strong> Do not wait for your country&#8217;s national legislation. Begin building the infrastructure now: audit your pay structures for gender gaps, develop salary-range methodology for job adverts, train recruiters to stop asking about pay history and establish a process for responding to employee pay-information requests. Employers with operations in multiple EU markets should aim for a single baseline that meets the Directive&#8217;s requirements, then layer on any country-specific additions as national laws emerge.<\/p>\n<h2>Ook in ontwikkeling<\/h2>\n<p><strong>Verenigd Koninkrijk<\/strong> Electronic and workplace voting for trade union ballots takes effect on 25 August under the Employment Rights Act 2025. For the first time, union members will be able to vote electronically or in person (not just by post) in industrial action ballots, union elections and other statutory ballots. Workplace voting for industrial action requires written agreement between the employer and the union. The government has published a Code of Practice on Electronic and Workplace Balloting with guidance for employers and scrutineers. <strong>Wat te doen:<\/strong> UK employers with unionised workforces should read the new Code of Practice and prepare for the possibility of faster, higher-turnout ballots. Review your industrial relations procedures and ensure your management team understands the new voting formats before 25 August.<\/p>\n<p><strong>Duitsland:<\/strong> The deadline for digitising social-insurance payroll records is approaching faster than many SMEs realise. From 1 January 2027, all employers in Germany must keep social-insurance-relevant payroll documents exclusively in digital, machine-evaluable form that complies with the GoBD (Germany&#8217;s principles for proper digital bookkeeping). The transition period closes on 31 December 2026, giving employers less than five months to move from paper-based or hybrid systems. Separately, the Federal Labour Court (BAG) has confirmed that employers may provide purely digital salary statements via a secure online mailbox, without paper printouts, provided employees without digital access have alternative means of viewing them. <strong>Wat te doen:<\/strong> If you have not yet migrated payroll records to a GoBD-compliant digital system, start now. The December deadline leaves little room for procurement delays or implementation issues. Review your payslip delivery method: digital-only is permitted, but you must accommodate employees who lack digital access.<\/p>\n<p><strong>Switzerland\/France:<\/strong> Under the revised cross-border telework agreement between Switzerland and France, employees resident in France may now telework for up to 40% of their annual working time from France (including up to 10 days of temporary assignments) while remaining taxable in Switzerland. Employers with cross-border workers must define clear teleworking policies, establish systems to track teleworking days and prepare for mandatory reporting to the Swiss Federal Tax Administration. The first data exchange covering 2026 teleworking activity is expected in January 2027. <strong>Wat te doen:<\/strong> If you employ cross-border workers between Switzerland and France, implement a day-tracking system now. Breaching the 40% threshold triggers a shift in tax liability to France, so accurate records are essential. Brief affected employees on the policy and reporting requirements.<\/p>\n<h2>Op de radar<\/h2>\n<p><strong>EU, 2 August (previously covered, now in force):<\/strong> The AI Act&#8217;s Article 50 transparency obligations and Article 4 AI literacy duty took effect on Saturday. The European Commission confirmed enforcement has begun. Fines of up to \u20ac15 million or 3% of global turnover apply. The full high-risk compliance regime for employment-related AI systems has been postponed to December 2027.<\/p>\n<p><strong>Belgium, 1 August (previously covered, now in force):<\/strong> The one-week notice period during the first six months of employment is now active for new indefinite-term contracts whose performance began on or after 1 August.<\/p>\n<p><strong>UK loon transparantieconsultatie (eerder behandeld):<\/strong> Sluit op 27 oktober 2026.<\/p>\n<p><strong>Consultatie over nulurencontracten in het VK (eerder behandeld):<\/strong> Sluit op 25 augustus 2026.<\/p>\n<p><strong>EU-richtlijn voor platformwerkers (eerder behandeld):<\/strong> Lidstaten moeten dit op 2 december 2026 omzetten.<\/p>\n<h2>Bronnen<\/h2>\n<ul>\n<li><a href=\"https:\/\/iuslaboris.com\/insights\/eu-pay-transparency-directive-which-countries-have-transposed\/\">Ius Laboris: EU Pay Transparency Directive, which countries have transposed (2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.morganlewis.com\/pubs\/2026\/06\/eu-pay-transparency-directive-the-deadline-for-transposition-has-passed-what-now\">Morgan Lewis: EU Pay Transparency Directive, the deadline for transposition has passed (June 2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.lewissilkin.com\/insights\/2026\/07\/01\/eu-pay-transparency-directive-2026-employer-compliance\">Lewis Silkin: EU Pay Transparency Directive 2026, no EU-level delay and no time for employers to wait (July 2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.mayerbrown.com\/en\/insights\/publications\/2026\/07\/eu-pay-transparency-directive-practical-briefing-for-international-employers\">Mayer Brown: EU Pay Transparency Directive, practical briefing for international employers (July 2026)<\/a><\/li>\n<li><a href=\"https:\/\/blog.dciconsult.com\/the-transposition-deadline-has-passed\">DCI Consult: The transposition deadline has passed and most member states missed it (2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.brownejacobson.com\/insights\/union-ballots-go-digital-what-is-changing-and-when\">Browne Jacobson: Union electronic balloting 2026, key changes employers need to know<\/a><\/li>\n<li><a href=\"https:\/\/www.morganlewis.com\/pubs\/2026\/07\/uk-advances-trade-union-balloting-reforms-strengthens-protections-for-workers-taking-industrial-action\">Morgan Lewis: UK advances trade union balloting reforms (July 2026)<\/a><\/li>\n<li><a href=\"https:\/\/gpa.net\/blogs\/emea-1\/germany-digital-payroll-deadline-looms-as-federal-court-narrows-pay-rise-tactics\">Global Payroll Association: Germany digital payroll deadline looms (2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.grantthornton.de\/en\/insights\/2026\/expansion-of-digital-payroll-interface--companies-should-not-underestimate-the-need-to-take-technical-action\/\">Grant Thornton: Expansion of digital payroll interface (2026)<\/a><\/li>\n<li><a href=\"https:\/\/lenews.ch\/2026\/05\/01\/new-eu-employment-rules-could-be-costly-for-switzerland\/\">Le News: New EU employment rules could be costly for Switzerland (May 2026)<\/a><\/li>\n<li><a href=\"https:\/\/digital-strategy.ec.europa.eu\/en\/news\/commission-starts-enforcing-ai-act-rules-and-new-transparency-requirements-2-august\">European Commission: Commission starts enforcing AI Act rules and new transparency requirements on 2 August<\/a><\/li>\n<\/ul>\n<p><em>Europe HR Compliance Pulse is een informatieve samenvatting van publiekelijk gemelde juridische en regelgevende ontwikkelingen. Het is geen juridisch advies. Controleer altijd de verplichtingen voor uw specifieke situatie en markt bij een gekwalificeerde adviseur.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Only four of 27 EU member states met the Pay Transparency Directive&#8217;s 7 June transposition deadline, and the European Commission has confirmed there will be no extension: employers should start preparing now regardless of whether their country has passed national 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